The accountability of government is at the core of the political system
adopted. This is one of the multiple ways of controlling political power, in which
several institutions participate. Considering this, it was approached the evolution of
the State and its institutions, which led to the overcoming of the theory of tripartition
of powers, in its traditional version, by the various constitutional systems.
Uncountable historical experiences of liberal thinkers from the 17th to the 20th
centuries have led to a constant refounding of the Rule of Law, which has redimensioned
the purpose of the control it aims to achieve. Concluding this theoretical
incursion, it was then presented how the Federal Constitution of 1988 has instituted
the control over the public administration. Only after launching the fundamental
theoretical base on the controlling institutions, the central theme of this research is
brought: the legal regime of accountability.
The accountability cycle involves a complex institutional framework
(essentially, three institutions: Executive, Court of Audit and Legislative); several
sparse regulations (federal constitution, national laws, federal laws, state
constitution, state laws, municipal organic laws and internal regulations of the
institutions involved in the processing of these accounts); and very different factual
realities (federative entities of different sizes and varied institutional practices). Due
to the abundant questions that are presented on this subject, the hypotheticaldeductive
method was adopted, through which, in the course of the quantitative and
documentary research, they were partially confirmed, presenting at the end the
statistical results achieved.
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