A ausência de previsão normativa sobre a possibilidade de produção de prova testemunhal como hipótese de violação ao devido processo legal: análise da Lei Orgânica e do Regimento Interno do Tribunal de Contas do Estado de Minas Gerais

Abstract

The Federal Constitution of 1988 assigned a relevant role to the Courts of Accounts, granting them the competence to exercise external control from the accounting, financial, budgetary, operational and patrimonial inspection of the Federated Entities, being certain that, for the exercise of such prerogative , they are guaranteed autonomy and self-organization, materialized, for example, in the edition of its Organic Law and other regimental norms. In view of this, the Minas Gerais State Court of Auditors edited Complementary Law No. 102/2008 (Organic Law) and Resolution No. 12/2008 (Internal Regulation) that establish the normative provisions applicable to the procedures under its competence. However, the aforementioned procedural rule does not provide for the possibility of producing testimonial evidence, limiting itself to determining that the evidence to be produced by the party before the Court must always be presented in the form of documents, even the personal statements of third parties. Thus, this article analyzes whether or not this normative omission violates the guarantee of due process guaranteed by the 1988 Charter, adopting, as a theoretical framework for the analysis, the thesis of Mendes (2012) on the role of the infraconstitutional legislator in the realization or conformation of fundamental individual rights. For this purpose, secondary and primary sources were qualitatively examined, in particular the doctrinal position, the regimental provisions and contemporary decisions of the Minas Gerais Court of Auditors on the matter, the applicable constitutional and infraconstitutional legislation, and also the most recent precedents of the Supreme Court. Federal Court.