ADPF 982
Competence of Courts of Auditors to judge management accounts of mayors acting as expenditure originators
Keywords:
Courts of Auditors, Management Accounts, Mayors, Expenditure OriginatorsAbstract
The article analyzes the STF decision in ADPF 982, which establishes the competence of Courts of Auditors to judge the management accounts of mayors when they act as expenditure originators. The text discusses the distinction between the political judgment of annual accounts (competence of the City Council) and the technical judgment of management accounts (competence of the Court of Auditors), reinforcing the supervisory role for the application of administrative sanctions and reimbursement to the treasury, regardless of immediate electoral repercussions.
Received: July 2025 | Accepted: October 2025
References
BRASIL. [Constituição (1988)]. Constituição da República Federativa do Brasil. Brasília, DF: Senado Federal.
STF. Arguição de Descumprimento de Preceito Fundamental 982 Rio de Janeiro. Relator: Min. Flávio Dino. Julgamento: [2024].
SUNDFELD, Carlos Ari. Direito Administrativo para Céticos. 2. ed. São Paulo: Malheiros, 2014.
Downloads
Published
Data Availability Statement
Data are available within the body of the article.
Issue
Section
License
Copyright (c) 2025 Eduardo Leandro de Queiroz e Souza, Graziela Nóbrega da Silva, Tatiana Barone Sussa (Autor)
This work is licensed under a Creative Commons Attribution 4.0 International License.
This journal provides immediate open access to its content. The license used is Creative Commons Attribution 4.0 International (CC BY 4.0).
