Ministério Público de Contas: estatuto constitucional e perspectivas sob o prisma da autonomia institucional e da independência funcional

This article approaches, in general terms, the constitutional statute and the perspectives of the Public Ministry of Accounts outlined under the prism of institutional autonomy and functional independence. Through the historical foreshortening of the body, its origin and its iter of institutional maturation are rescued, bringing up the discussions that surround the theme, with the prospective bias of the necessary interpretative and sedimentation advances essential to the guarantor of the constitutional desideratum both of the Parquet of Accounts and the external control system as a whole, in order to ultimately reaffirm the own effectiveness and legitimacy of the specific jurisdiction exercised by the Courts of Accounts.