{"id":954,"date":"2026-03-25T15:37:54","date_gmt":"2026-03-25T18:37:54","guid":{"rendered":"https:\/\/murillogutier.com.br\/?p=954"},"modified":"2026-03-25T15:38:57","modified_gmt":"2026-03-25T18:38:57","slug":"controle-da-administracao-publica-parte-2-tribunal-de-contas-murillo-gutier","status":"publish","type":"post","link":"https:\/\/murillogutier.com.br\/?p=954","title":{"rendered":"Controle da Administra\u00e7\u00e3o P\u00fablica \u2013 Parte 2: Tribunal de Contas \u2013 Murillo Gutier"},"content":{"rendered":"\n<p style=\"text-align:justify\"><strong>Murillo Gutier<\/strong> | murillo@gutier.adv.br<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading has-text-align-center\">Resumo<\/h3>\n\n\n\n<p style=\"text-align:justify\">O presente artigo analisa o <strong>Tribunal de Contas da Uni\u00e3o (TCU)<\/strong> como <strong>\u00f3rg\u00e3o constitucional aut\u00f4nomo<\/strong> respons\u00e1vel pelo exerc\u00edcio do <strong>controle externo<\/strong> das finan\u00e7as p\u00fablicas no Brasil. A investiga\u00e7\u00e3o percorre os fundamentos republicanos do controle financeiro, a <strong>localiza\u00e7\u00e3o sistem\u00e1tica<\/strong> do TCU na Constitui\u00e7\u00e3o Federal de 1988 (T\u00edtulo IV, Cap\u00edtulo I, Se\u00e7\u00e3o IX, artigos 70 a 75) e sua <strong>natureza jur\u00eddica<\/strong> singular \u2014 \u00f3rg\u00e3o que n\u00e3o integra nenhum dos tr\u00eas Poderes tradicionais, conforme reconhecido pelo STF na <strong>ADI 4.190<\/strong>. O estudo examina detalhadamente as <strong>compet\u00eancias constitucionais<\/strong> previstas nos artigos 70 e 71 da Constitui\u00e7\u00e3o, abrangendo a aprecia\u00e7\u00e3o das contas do Presidente da Rep\u00fablica, o julgamento das contas dos administradores, o registro de aposentadorias, a fiscaliza\u00e7\u00e3o de recursos repassados e a susta\u00e7\u00e3o de atos e contratos. Analisa, ainda, a <strong>composi\u00e7\u00e3o e organiza\u00e7\u00e3o<\/strong> do TCU (artigo 73) e a aplica\u00e7\u00e3o do <strong>princ\u00edpio da simetria<\/strong> aos Tribunais de Contas estaduais e municipais (artigo 75).<\/p>\n\n\n\n<p style=\"text-align:justify\"><strong>Palavras-chave:<\/strong> Tribunal de Contas da Uni\u00e3o; Controle Externo; Fiscaliza\u00e7\u00e3o Financeira; Compet\u00eancias Constitucionais; \u00d3rg\u00e3o Constitucional Aut\u00f4nomo; Presta\u00e7\u00e3o de Contas; Princ\u00edpio da Simetria; ADI 4.190; Artigos 70 a 75 da Constitui\u00e7\u00e3o Federal.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p class=\"has-text-align-center\">Baixar o artigo completo (PDF):<\/p>\n\n\n<a  data-e-Disable-Page-Transition=\"true\" class=\"download-link\" title=\"\" href=\"https:\/\/murillogutier.com.br?download=949&amp;tmstv=1776481286\" rel=\"nofollow\" id=\"download-link-949\" data-redirect=\"false\" >\n\tControle da Administra\u00e7\u00e3o P\u00fablica - Parte 2 - Tribunal de Contas - Murillo Gutier\t(117 downloads\t)\n<\/a>\n\n","protected":false},"excerpt":{"rendered":"<p>Murillo Gutier | murillo@gutier.adv.br Resumo O presente artigo analisa o Tribunal de Contas da Uni\u00e3o (TCU) como \u00f3rg\u00e3o constitucional aut\u00f4nomo respons\u00e1vel pelo exerc\u00edcio do controle externo das finan\u00e7as p\u00fablicas no Brasil. A investiga\u00e7\u00e3o percorre os fundamentos republicanos do controle financeiro, a localiza\u00e7\u00e3o sistem\u00e1tica do TCU na Constitui\u00e7\u00e3o Federal de 1988 (T\u00edtulo IV, Cap\u00edtulo I, Se\u00e7\u00e3o &hellip; <\/p>\n<p class=\"link-more\"><a href=\"https:\/\/murillogutier.com.br\/?p=954\" class=\"more-link\">Continue lendo<span class=\"screen-reader-text\"> &#8220;Controle da Administra\u00e7\u00e3o P\u00fablica \u2013 Parte 2: Tribunal de Contas \u2013 Murillo Gutier&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"saved_in_kubio":false,"footnotes":""},"categories":[160],"tags":[161,166,170,175,165],"class_list":["post-954","post","type-post","status-publish","format-standard","hentry","category-direito-administrativo","tag-controle-da-administracao-publica","tag-controle-externo","tag-direito-administrativo","tag-fiscalizacao-financeira","tag-tribunal-de-contas"],"_links":{"self":[{"href":"https:\/\/murillogutier.com.br\/index.php?rest_route=\/wp\/v2\/posts\/954","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/murillogutier.com.br\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/murillogutier.com.br\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/murillogutier.com.br\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/murillogutier.com.br\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=954"}],"version-history":[{"count":1,"href":"https:\/\/murillogutier.com.br\/index.php?rest_route=\/wp\/v2\/posts\/954\/revisions"}],"predecessor-version":[{"id":959,"href":"https:\/\/murillogutier.com.br\/index.php?rest_route=\/wp\/v2\/posts\/954\/revisions\/959"}],"wp:attachment":[{"href":"https:\/\/murillogutier.com.br\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=954"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/murillogutier.com.br\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=954"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/murillogutier.com.br\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=954"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}