A relevância estratégica dos ministérios públicos de contas para a efetiva concretização do projeto constitucional

IF 0.4 Q4 PUBLIC ADMINISTRATION Revista do Servico Publico Pub Date : 2023-03-16 DOI:10.52028/mpcpa01-art05
João Augusto dos Anjos Bandeira de Mello
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Abstract

This text aims to investigate the role of the Public Administration control bodies, notably the strategic relevance of the Public Ministry of Accounts, in order to guarantee the effectiveness of the norms, values and objectives of the Constitution (constitutional project), in the face of the historical deficits of implementation, and the still persistent perverse effects of the pandemic caused by Covid-19. It is argued that, based on Constitutionalization of Law thinking, all interpretation of the legal system, all the effort of the public services and the performance of control bodies must be reverent to the values and objectives of Constitution norms, especially the implementation of the fundamental rights. In the specific case of this article, this paper emphasizes the Public Ministry of Accounts role in order to evaluate the performance of the public services; to verify whether the mission of guaranteeing the implementation of the constitutional project is being fulfilled; and what to do if necessary, to reach the goal of correction. And, in this matter, considering that such task demands specific expertise in terms of control, such as: the vision of the whole in terms of public policies; the management of inducing, collaborative and articulating control functions; as well, the broad knowledge of the public budget; and bearing in mind that the Public Accounting Ministries have extensive experience in these matters; this text concludes that Public Ministry of Accounts are strategic and essential bodies in the control of public administration and in the defense and feasibility of the constitutional project.
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公共会计部门对有效实施宪法项目的战略相关性
本文旨在调查公共行政控制机构的作用,特别是公共账目部的战略相关性,以确保《宪法》(宪法项目)的规范、价值观和目标的有效性,面对历史上的执行缺陷,以及Covid-19造成的大流行仍然持续存在的不良影响。本文认为,基于法律的宪法化思想,法律制度的一切解释、公共服务的一切努力和控制主体的一切行为,特别是基本权利的实现,都必须尊重宪法规范的价值和目标。在本文的具体案例中,本文强调了公共会计部门的作用,以评估公共服务的绩效;核查保障宪法工程实施的任务是否完成;并在必要时做些什么,以达到纠正的目的。在这个问题上,考虑到这项任务需要在控制方面的具体专门知识,例如:在公共政策方面的整体视野;诱导、协同、衔接控制功能的管理;此外,对公共预算的广泛了解;并铭记公共会计部门在这些问题上具有丰富的经验;本文认为,公共审计部是控制公共行政、维护和实施宪政事业的战略性和必不可少的机构。
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来源期刊
Revista do Servico Publico
Revista do Servico Publico PUBLIC ADMINISTRATION-
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