O sistema de controle das licitações e contratos administrativos pelos Tribunais de Contas

Abstract

The bidding procedures and administrative contracts are of significant importance for the Brazilian public administration. In this sense, these procedures are subject to the rules inherent in the rule of law and are instruments for the feasibility of public policies. In view of these considerations, this work aims to Specifically, to understand the performance of the country's Courts of Accounts in the exercise of the activity of controlling public tenders and administrative contracts, focusing on Law nº 14.133/2021, in particular when the Courts of Accounts act upon provocation of society through the use of administrative Complaints and Representations. For this purpose, the methodology employed was exploratory research, with an explanation of the theme, raising the problem and formulating the respective analyses. From this perspective, the study had as its main source of research the bibliographic, legislative and jurisprudential survey, with emphasis with emphasis on the administrative judgments of the Federal Court of Auditors, with the exhibition of concrete examples. Finally, it was concluded that, in the current situation, it is more advantageous to bring to the Courts of Accounts matters that deal with legality issues in public tenders and administrative contracts, given the specialization of its servers, smaller procedural volume and better administrative structure