A efetividade das recomendações emitidas pelo Tribunal de Contas do Estado de Minas Gerais

Abstract

The changes promoted in Decree-Law n. 4.657/1942 (Law of Introduction to the Norms of Brazilian Law – Lindb), by Law n. 13,655/2018, have been providing more and more legal certainty and efficiency in the creation and application of public law, greatly impacting the performance of control bodies, especially the Courts of Auditors, with regard to the exercise of their sanctioning powers. Since then, within the scope of the Court of Auditors of the State of Minas Gerais – TCE-MG, there has been a drop in the average of pecuniary sanctions applied as a result of irregularities practiced by jurisdictional agents. In this scenario, in which the exercise of the pedagogical function by the Minas Gerais External Control body is presented as an alternative for the correction and prevention of illegalities, materialized through recommendations issued in its decisions, this article aims to verify the treatment granted by the TCE-MG to these recommendations and discuss some ways to measure the practical effectiveness of their use in favor of protecting the treasury and promoting good public management.