Analysis of jurisprudential and doctrinal understandings on the prescription of fines and debts applied by the courts os accounts

Abstract

Objective: To examine the statute of limitations on sanctions and imputation of debts in relation to decisions issued by the Courts of Auditors in Brazil. Biliographic review: It is understood that, among the functions assigned to this body, there is the sanctioning one, which allows it to set pecuniary sanctions and establish amounts that must be reimbursed to the treasury, as liability for civil wrongs. However, despite the existence of these mechanisms, there are no rules that govern statute of limitations on the enforceability of these amounts, so that the legal literature and the understandings of the Superior Courts are the main source of discussions on this subject. Final considerations: Thus, making use of extensive bibliographic research and jurisprudential understandings, through a deductive and qualitative approach, the present work aims to discuss the attempt to elucidate what are the pacified points in relation to this competence of external control.