ADPF 982
Competence of Courts of Auditors to judge management accounts of mayors acting as expenditure originators
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Abstract
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
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Data are available within the body of the article.
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.
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Copyright (c) 2025 Eduardo Leandro de Queiroz e Souza, Graziela Nóbrega da Silva, Tatiana Barone Sussa (Autor)
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