The Senate approved today (6) a Proposal for an Amendment to the Constitution (PEC) which, in practice, prevents the extinction of state and municipal audit courts. The text establishes that these courts are permanent and essential bodies for the external control of the public administration, guaranteeing its perpetuity. This PEC, authored by then Senator Eunício Oliveira, who is no longer in the House, was approved in the first round in 2017 and spent five years awaiting the vote in the second round. Now, head to the Chamber.
There are currently 32 state and municipal audit courts, in addition to the Federal Audit Court (TCU). The PEC received an amendment that includes a ban on the creation of new courts of accounts. The justification was to prevent the PEC from motivating the emergence of new bodies, causing additional spending of public resources.
The PEC deals with the state audit courts (TCEs), municipal audit courts, in addition to municipal audit courts. There are differences between them, especially the last two: the Municipal Court of Accounts is created at the state level, with competence to inspect the accounts of all municipalities in that state in order to relieve the work of the TCEs, acting as an auxiliary force. The Municipal Court of Auditors, on the other hand, holds exclusively to the municipality in which it was created.
* With information from the Senate Agency