O ADVENTO DA LEI N⁰ 14.230/2021 E O ESTUDO DA CONTRIBUIÇÃO DOS TRIBUNAIS DE CONTAS PARA O SISTEMA DE RESPONSABILIZAÇÃO POR ATOS DE IMPROBIDADE ADMINISTRATIVA COM FUNDAMENTO NA ATIVIDADE DO TCE-PB

Abstract

The concern for the defense of public patrimony and good conduct in Administration are pillars of the structure that enables the consolidation of a Democratic Rule of Law. After the emergence of some legislations on the subject, the Federal Constitution of 1988 paved the way for the advent of the Law nº 8.429/1992, better known as the Administrative Dishonesty Law or simply LIA. Almost thirty years after its entry into force, Law nº 14.230/2021 emerged to bring radical changes in the scope of the prosecution of dishonesty. This legislative innovation endorsed the legal interest of the Budget Courts in the accountability system for acts against probity in the organization of the State and in the exercise of their functions. Therefore, it brought to the normative level a reality that had been experienced before, given that auditorship reports, decisions, as well as other pronouncements from the Budget Courts were already used in the instrumentalization of civil investigations and administrative dishonesty lawsuits. That said, with parameters in the lists referring to the years 2012 to 2021 of managers who had their accounts disapproved by the Budget Court of the State of Paraíba, it seeks to analyze the way in which the information originating from this external control agency was used in the planning of these actions filed against anyone who uses, collects, stores, manages or administers public resources. From this excerpt, its contribution to the logic of tha system, within its powers imposed by the Constitution.