[pt] A presente dissertação pretende abordar os aspectos empíricos da atuação do Tribunal de Contas da União (TCU) no Brasil desde o início da vigência da Constituição de 1988 até 2010. Para tanto, o trabalho se inicia com uma abordagem teórica sobre a prestação de contas estatais, representada por meio do fenômeno da accountability, sendo utilizada a análise realizada por diversos cientistas políticos, notadamente no contexto latino americano. Em um segundo momento, passa-se ao estudo da figura dos Tribunais de Contas, sintetizando as características de alguns modelos base de órgãos de controle externo existentes em outros países, discorrendo-se, posteriormente, sobre breves aspectos históricos do TCU – com ênfase para os debates da Constituinte de 87-88 -, desembocando nos aspectos normativos e institucionais da Corte de Contas no Brasil. Por fim, o trabalho revela as reais feições da atuação do TCU, demonstradas por meio da comparação jurídica sucessiva interna, realizada sob dois principais aspectos norteadores referentes ao Tribunal (a apreciação anual das contas prestadas pelo Presidente da República e o exercício de algumas atividades ordinárias do TCU, tais como fiscalizações, recebimento de denúncias, cobrança executiva, dentre outras), recobrindo o período de 1989 a 2010. / [en] This essay intends to cover the empirical aspects of the performance of the Federal Audit Court (Tribunal de Contas da União - TCU) since the beginning of the Constitution of 1988 to 2010. To this end, the work begins with a theoretical approach on the state accountability, represented by the accountability phenomenon, analyzed by several political scientists, especially in the context of Latin America. In a second moment, we pass to the study of the figure of the Audit Courts, summarizing the characteristics of some base models of external control agencies in other countries, writing, after that, about brief historical aspects of TCU - with emphasis on the debates of the 87-88 Constituent - and culminating in the regulatory and institutional aspects of the Federal Audit Court in Brazil. Finally, the work reveals the real features of the action of TCU, demonstrated by the legal successive internal comparison, carried out under two main guiding aspects related to the Court (the annual review of accounts rendered by the President and the exercise of some ordinary activities of TCU, such as inspections, receiving complaints, executive lawsuits, among others), covering the period from 1989 to 2010.

Analisa-se, nesta monografia, a atuação dos Tribunais de Contas do Brasil, integrantes do Poder Legislativo, e suas imbricações com o controle de constitucionalidade das normas jurídicas exercido, nos termos da Constituição da República, à feição do sistema de check and balances, pelos Poderes Judiciário, Executivo e Legislativo, com suas respectivas peculiaridades. Neste iter, busca-se definir se as Cortes de Contas, encarregadas do controle externo das contas públicas, ao apreciarem a conformidade constitucional dos atos administrativos de gestão pública e, via de conseqüência, das leis e dos atos normativos que os fundamentam, exercem espécie de controle difuso de constitucionalidade ou, tão-somente, realizam seu Dever/ Poder de cumprirem, de forma plena, sua missão institucional, de acordo com os comandos dispostos na Constituição, por sua condição de Custodes in nomine populi (Guardiões em nome do povo). / This monography analises brazilian’s Courts of Account activity, Courts that integrates Legislative Power, and ist’s approach with constitutional control that, in the thermes dictated by Brazilian’s Republic Constitution, shapeed in check and balances system, is performed by Judiciary, Executive and Legislative Powers, with their respectives particularities. In this iter, we intend to define if Brazilian’s Accounts Courts, that have the duty to make public expenses external control, when examine the constitucionality of public’s administration acts and, therefore, of rules and normatives acts that support them, exercite a kind of constitucional control, similar of Unites States judicial review, or just realize its Duty/Power to accomplish, totally, the terms for them assigned by the Constitution, for it’s condition of Custodes in nomine populis.

Analisa-se, nesta monografia, a atuação dos Tribunais de Contas do Brasil, integrantes do Poder Legislativo, e suas imbricações com o controle de constitucionalidade das normas jurídicas exercido, nos termos da Constituição da República, à feição do sistema de check and balances, pelos Poderes Judiciário, Executivo e Legislativo, com suas respectivas peculiaridades. Neste iter, busca-se definir se as Cortes de Contas, encarregadas do controle externo das contas públicas, ao apreciarem a conformidade constitucional dos atos administrativos de gestão pública e, via de conseqüência, das leis e dos atos normativos que os fundamentam, exercem espécie de controle difuso de constitucionalidade ou, tão-somente, realizam seu Dever/ Poder de cumprirem, de forma plena, sua missão institucional, de acordo com os comandos dispostos na Constituição, por sua condição de Custodes in nomine populi (Guardiões em nome do povo). / This monography analises brazilian’s Courts of Account activity, Courts that integrates Legislative Power, and ist’s approach with constitutional control that, in the thermes dictated by Brazilian’s Republic Constitution, shapeed in check and balances system, is performed by Judiciary, Executive and Legislative Powers, with their respectives particularities. In this iter, we intend to define if Brazilian’s Accounts Courts, that have the duty to make public expenses external control, when examine the constitucionality of public’s administration acts and, therefore, of rules and normatives acts that support them, exercite a kind of constitucional control, similar of Unites States judicial review, or just realize its Duty/Power to accomplish, totally, the terms for them assigned by the Constitution, for it’s condition of Custodes in nomine populis.

Analisa-se, nesta monografia, a atuação dos Tribunais de Contas do Brasil, integrantes do Poder Legislativo, e suas imbricações com o controle de constitucionalidade das normas jurídicas exercido, nos termos da Constituição da República, à feição do sistema de check and balances, pelos Poderes Judiciário, Executivo e Legislativo, com suas respectivas peculiaridades. Neste iter, busca-se definir se as Cortes de Contas, encarregadas do controle externo das contas públicas, ao apreciarem a conformidade constitucional dos atos administrativos de gestão pública e, via de conseqüência, das leis e dos atos normativos que os fundamentam, exercem espécie de controle difuso de constitucionalidade ou, tão-somente, realizam seu Dever/ Poder de cumprirem, de forma plena, sua missão institucional, de acordo com os comandos dispostos na Constituição, por sua condição de Custodes in nomine populi (Guardiões em nome do povo). / This monography analises brazilian’s Courts of Account activity, Courts that integrates Legislative Power, and ist’s approach with constitutional control that, in the thermes dictated by Brazilian’s Republic Constitution, shapeed in check and balances system, is performed by Judiciary, Executive and Legislative Powers, with their respectives particularities. In this iter, we intend to define if Brazilian’s Accounts Courts, that have the duty to make public expenses external control, when examine the constitucionality of public’s administration acts and, therefore, of rules and normatives acts that support them, exercite a kind of constitucional control, similar of Unites States judicial review, or just realize its Duty/Power to accomplish, totally, the terms for them assigned by the Constitution, for it’s condition of Custodes in nomine populis.

Cette thèse porte sur « les contrôles des Cours régionales des comptes sur la gestion financière locale au Maroc ». L'enjeu est d'étudier la performance des différents contrôles confiés au CRC et surtout celle du contrôle de la gestion qui constitue la mission principale des juridictions financières. Les Cours régionales des comptes sont chargées d'effectuer le contrôle des comptes et le contrôle de la gestion des collectivités territoriales et de leurs groupements conformément à l'article 98 de la constitution. Toute la difficulté réside dans l'articulation entre le contrôle de régularité et le contrôle de la gestion ainsi que l'efficacité de ce dernier à réguler la gestion des finances locales au Maroc. Le dilemme s'accentue lors de la non-conformité des règles juridiques qui relatent la relation existante entre État et collectivité locales et l'objectif d'efficacité optimale dicté par les règles de bonne gestion des collectivités territoriales. [...] Toutefois, le constat est que la gestion communale se fait sans développement remarquable. Ainsi pour gérer les collectivités territoriales il revient aux conseils de mettre en place les moyens nécessaires pour optimiser leurs dépenses courantes de fonctionnement et de dégager des ressources pour l'investissement. Une réflexion poussé nous conduit à poser la question du comment combiner le contrôle vérification adaptée pour un objectif juridique et politique et le contrôle régulation adapté pour un objectif de gestion? Le contrôle des finances locales occupe une position privilégié au sein du modèle de développement économique et social du Maroc. Sur toute la chaîne du contrôle pratiqué sur les collectivités locales, le contrôle de la gestion exercé par les Cours régionales des comptes constitue un outil de pilotage et de redressement du management public local dont l'objectif est celui de comparer les résultats aux objectifs préalablement fixés afin de corriger les actions et de rapprocher les résultats aux objectifs. C'est ainsi que le contrôle de la gestion ne serait se réaliser sans une refonte approfondie de l'organisation des Cours régionales des comptes et de leur mode de fonctionnement ainsi que le développement de l'environnement interne et externe des collectivités territoriales. Tout en partant des constats, l'objectif du travail est de mener une réflexion sur la mise en place d'une nouvelle gouvernance financière locale et sur l'amélioration de la qualité et de la performance des interventions des Cours régionales des comptes en matière de contrôle de la gestion. Ainsi nous faisons allusion à l'efficacité interne et à l'efficacité externe. La première est relative à la qualité des interventions des Cours régionales des comptes quant à la deuxième elle est afférente à l'environnement externe dans lequel interviennent ces hautes institutions de contrôle. Ainsi après avoir passé en revue la pratique du contrôle de la gestion comme il est appliqué actuellement et décortiquer minutieusement les autres types de contrôle avoisinants afin de lever l'amphibologie et analyser les points forts et les limites de chacun, l'étude consiste à pencher à expliquer le comment d'un contrôle plus adapté au contexte évolutif des collectivités territoriales. / This thesis focuses on "controls of Regional Courts of account on local financial management in Morocco." The challenge is to study the performance of different control exerced by CRC and especially that of management contrai, which is the main mission of the financial jurisdictions. The Regional Audit is responsible for carrying out the audit and control of the management of local authorities and their groupings in accordance with Article 98 of the constitution. The difficulty lies in the link between contrai of regularity and control of the management and the effectiveness of the latter to regulate the management of local finances in Morocco. The dilemma is accentuated when the non-compliance of legal rules which tell the relationship between state and local communities and the goal of optimal efficiency dictated by the rules of good management of local authorities. Indeed, all contrai is effective only through its ability to adapt to the environment in which it operates. Such an environment is inevitably a changing component over time influences the way to involve local authorities. Indeed, the decentralization and deconcentration that knows the Morocco was accompanied by the reduction of guardianship and the adoption of the proposed advanced regionalization. Such a movement has erected local authorities in an integrated space in which local elected officiais, regulators, businesses, civil society, the Regional Courts of accounts and all the partners should seek to make contributions to improve the experienGe of citizens. However, the fact is that community management is without remarkable development. And to manage the local authorities it is for councils to implement the necessary means to optimize their current operating expenses and free up resources for investment. A reflection pushed leads us to the question of how to combine the audit adapted to control a legal and policy objective and regulatory control adapted to a management objective ?Local finance control occupies a privileged position in the economic and social development model of Morocco. The whole chain of control practiced on local communities, the management control exercised by the Regional Courts of accounts is a management- tool and recovery of local public management whose objective is to compare the results with agreed targets to correct actions and bring the results to the objectives. Thus the management control would be achieved without a thorough overhaul of the organization of the Regional Courts of accounts and their mode of operation and the development of the internai and extemal environment of local authorities. While starting the findings, the work aims to reflect on the creation of a new local financial govemance and improving the quality and performance of the interventions of Regional Court of account. So we're referring to the internai efficiency and extemal effectiveness. The first relates to the quality of interventions Regional Audit regarding the second is related to the extemal environment in which operate these high control institutions. So after reviewing the practice of management control as currently applied and thoroughly dissect other neighboring control types in order to lift the ambiguity and analyze the strengths and limitations of each study is to look to explain how a more sui table control to the evolving context of local authorities.