Controle da Administração Pública pelo Tribunal

de Contas: limites materiais de suas decisões e

extensão de suas atribuições constitucionais

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constitutional attributions

André Silva Gomes1

RESUMO

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PKUVTCÁºQ2ÕDNKECTGCNK\CFCRGNQ6TKDWPCNFG%QPVCUGURGEKſEC
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GZGTEÈEKQFQRQFGTFGEQPVTQNGGſUECNK\CÁºQ2CTCVCPVQÃHGKVC
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RQNÈVKEQ RQUVGTKQTOGPVG SWCPVQ CQ OQOGPVQ FG GZGTEÈEKQ FQ
EQPVTQNG XGTKſECPFQ UG GUVG Ã RTÃXKQ QW RQUVGTKQT CQU CVQU FC
#FOKPKUVTCÁºQ G ſPCNOGPVG SWCPVQ ´ GZVGPUºQ FQ RQFGT FG
EQPVTQNGGOUKKPXGUVKICPFQSWCKURQFGTGUGUVºQEQORTGGPFKFQU

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CFQGO&KTGKVQRGNC7(4)5#FXQICFQ'OCKNCPFTGUIQOOGU"IOCKNEQO

86 Rev. Controle, Fortaleza, v. 15, n.1, p. 86-124, jan/jun, 2017.

 REVISTA

RCTCQGZGTEÈEKQFGUWCUCVTKDWKÁÐGU

Palavras-Chave:6TKDWPCNFG%QPVCU#VTKDWKÁÐGU%QPVTQNGFC
#FOKPKUVTCÁºQ2QFGTGU.KOKVGU

ABSTRACT

6JKU UVWF[ KPVGPFU VQ CPCN[\G VJG CEVKXKV[ QH EQPVTQN QH 2WDNKE
#FOKPKUVTCVKQPRGTHQTOGFD[VJG#WFKV%QWTVURGEKſECNN[EQP
EGTPKPIKVUOCVGTKCNNKOKVU1PVJCVTGICTFVJGTGKUCPKPKVKCNGZ
RQUKVKQPQHVJGEQPUVKVWVKQPCNCVVTKDWVKQPUQHVJG#WFKV%QWTVCU
YGNNCUQHVJGNGICNPCVWTGQHVJKUKPUVKVWVKQPCPFKVUFGEKUKQPUKP
ENWFKPICPGZCOKPCVKQPQHKVUKPUVKVWVKQPCNUKVWCVKQPXKU´XKUVJG
VJTGG$TCPEJGUQHVJG4GRWDNKE#HVGTYCTFUVJGTGKUVJGVQRKECN
CPCN[UKUQHCURGEVUEQPEGTPKPIVJGNKOKVUQHGZGTEKUKPIRQYGTQH
EQPVTQNCPFKPURGEVKQP6JGTGHQTGVJGTGKUCPCRRTQCEJHQEWUGF
QPVJTGGCURGEVUſTUVN[TGICTFKPIVJGV[RGQHEQPVTQNRGTHQTOGF
CPCN[\KPIKHKVKUCVGEJPKECNQTCRQNKVKECNQPGUGEQPFN[TGICT
FKPIVJGOQOGPVQHEQPVTQNGZGTEKUGXGTKH[KPIKHKVKURTGXKQWU
QT UWDUGSWGPV VQ VJG #FOKPKUVTCVKQPŏU CEVU CPF VJKTFN[ TGICT
FKPIVJGGZVGPVQHVJGRQYGTQHEQPVTQNKVUGNHKPXGUVKICVKPIYJKEJ
RQYGTUCTGEQORTGJGPFGFVQVJGGZGTEKUGQHKVUCVVTKDWVKQPU

Keywords: #WFKV %QWTV #VVTKDWVKQPU %QPVTQN QH #FOKPKUVTC

VKQP2QYGTU.KOKVU

1 INTRODUÇÃO

##FOKPKUVTCÁºQ2ÕDNKECCUUKOGPVGPFKFCEQOQQEQP
LWPVQ FG GUVTWVWTCU CRCTCVQU CVKXKFCFGU G HWPÁÐGU TGCNK\CFQU
G WVKNK\CFQU RGNQ 'UVCFQ EQO C ſPCNKFCFG FG KORNGOGPVCT G

Rev. Controle, Fortaleza, v. 15, n.1, p. 86-124, jan/jun, 2017. 87

CNECPÁCT QU UGWU ſPU UQEKCKU VGO EQOQ GNGOGPVQ GUVTWVWTCN G
PGEGUU¶TKQ FG UWC GZKUVÄPEKC Q GZGTEÈEKQ FG RQFGT KPUVKVWEKQ
PCN%QPHQTOGFGVGTOKPCFQRGNC%QPUVKVWKÁºQ(GFGTCNVCNRQ
FGTGOUWCQTKIGOOCVGTKCNGOCPCFQRQXQ
CTVRCT¶ITCHQ
ÕPKEQ G Ã RCTEKCNOGPVG Ō G GO ITCPFG OGFKFC Ō RTCVKECFQ
RGNCUKPUVKVWKÁÐGUEQPEGDKFCURCTCVQTP¶NQEQGUQTCEKQPCNGGſ
EKGPVGRQTOGKQFCQWVQTICFGUGWGZGTEÈEKQCTGRTGUGPVCPVGU
FGOQETCVKECOGPVGGNGKVQUEQOQÃRTÎRTKQFQUKUVGOCFGFGOQ
ETCEKCTGRTGUGPVCVKXC
'UVG RQFGT EQPVWFQ PGEGUUKVC KPFKURGPUCXGNOGPVG FG
EQPVTQNG SWG Ã VTCFKEKQPCNOGPVG ECVGIQTK\CFQ PCU OQFCNKFC
FGUEJCOCFCUFGcontrole internoŌGZGTEKFQRGNCRTÎRTKC#F
OKPKUVTCÁºQ2ÕDKECŌGcontrole externoŌGZGTEKFQRQTQWVTQU
GPVGURÕDNKEQUCVTCXÃUFGCNIWOCHWPÁºQKPUVKVWEKQPCNRTGEÈRWC
QWCEGUUÎTKC
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DNKECGZGTEKFCRGNQU6TKDWPCKUFG%QPVCU
# KORQTV¸PEKC FG VCN CDQTFCIGO Ã FG H¶EKN EQORTGGP
UºQ WOC XG\ SWG Q 6TKDWPCN FG %QPVCU VGO CUUWOKFQ EQO
TGNCÁºQ´#FOKPKUVTCÁºQ2ÕDNKECWOFGUVCSWGECFCXG\OCKQT
PCTGNCÁºQKPUVKVWEKQPCNPCOGFKFCGOSWGCEQPUQNKFCÁºQFC
FGOQETCEKCETKCWOEGP¶TKQRTQRÈEKQ´CVWCÁºQGHGVKXCFCUKPU
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FQRQFGTRÕDNKEQ
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$CTDQUCCVTCXÃUFQ&GETGVQ#FGQ6TKDWPCNFG%QP
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CFOKPKUVTCÁºQRÕDNKECPQVQECPVGRCTVKEWNCTOGPVG´FGUVKPCÁºQ
FGXGTDCURÕDNKECU#UFKHGTGPVGUGVCRCURGNCUSWCKUQ$TCUKNRCU
UQW GO UWC GXQNWÁºQ TGUWNVCTCO GO FKHGTGPVGU EQPHQTOCÁÐGU

88 Rev. Controle, Fortaleza, v. 15, n.1, p. 86-124, jan/jun, 2017.

 REVISTA

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UKFGT¶XGNTGFWÁºQFGUGWRCRGNFGEQPVTQNGUWDQTFKPCPFQQCQU
KPVGTGUUGUFCSWGNGUSWGEQPVTQNCXCOQCRCTCVQFQ'UVCFQ
'O EQPVTCRCTVKFC Q CFXGPVQ FQ QTFGPCOGPVQ LWTÈFKEQ
KPCWIWTCFQ RGNC %QPUVKVWKÁºQ (GFGTCN FG  CUUGIWTQW WO
CODKGPVGFGGUVCDKNKFCFGKPUVKVWEKQPCNGFGOQET¶VKECRGTOKVKP
FQCQU6TKDWPCKUFG%QPVCUCTGCNK\CÁºQFGUGODCTCÁCFCFGUWCU
HWPÁÐGUGCVKXKFCFGUFGſUECNK\CÁºQ
&GQWVTQNCFQCTGNGX¸PEKCFQVGOCUGFGUXGNCCKPFCOCKU
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SWCPVQGVCNXG\CVÃOCKUFGNKECFQFQSWGQRTÎRTKQRQFGTEQP
VTQNCFQWOCXG\SWGCIGFGOQFQCNKOKV¶NQGGZGTEKFQFG
OCPGKTCFGUOGFKFCRQFGCVÃOGUOQKOQDKNK\CTKPLWUVCOGPVGC
CVKXKFCFGFC#FOKPKUVTCÁºQ2ÕDNKECPCRGTUGEWÁºQFGUGWUſPU
&KCPVGFKUUQQGZCOGCUGTTGCNK\CFQPGUVGVTCDCNJQUGT¶
GUVTWVWTCFQ GO FWCU RCTVGU PWO RTKOGKTQ OQOGPVQ RTGVGP
FGUGCPCNKUCTQU6TKDWPCKUFG%QPVCUGPSWCPVQKPUVKVWKÁºQUQ
DTGVWFQPQSWGFK\TGURGKVQ´EQPHQTOCÁºQSWGNJGUHQKFCFC
RGNC%QPUVKVWKÁºQ(GFGTCN2CTCGUVGſOUGTºQKPXGUVKICFCUUWCU
CVTKDWKÁÐGUGEQORGVÄPEKCUPQEQPVGZVQFQEQPVTQNGFC#FOK
PKUVTCÁºQRCTCSWGUGRQUUCOGNJQTEQORTGGPFGTUWCPCVWTG\C
LWTÈFKECGUKVWCÁºQRGTCPVGQU2QFGTGUFC4GRÕDNKEC
0WOCUGIWPFCGVCRCUGTºQCPCNKUCFQUQUNKOKVGUFGVCKU
RQFGTGU FG EQPVTQNG FQU 6TKDWPCKU FG %QPVCU PQ GZGTEÈEKQ FG
UWCUHWPÁÐGUEQPUVKVWEKQPCKU0GUUGUGPVKFQUGT¶HGKVCWOCCDQT
FCIGORCWVCFCRGNCKPXGUVKICÁºQVÎRKECFQUTGHGTKFQURQFGTGUG
QTFGPCFCRGNQVKRQFGEQPVTQNGGZGTEKFQRGNQEQPVGÕFQOCVGTKCN
FGUWCCDTCPIÄPEKCGRGNQCURGEVQVGORQTCNFGUGWGZGTEÈEKQ
%QO KUUQ GURGTCUG EQPVTKDWKT RCTC Q GUVWFQ XQNVCFQ ´

Rev. Controle, Fortaleza, v. 15, n.1, p. 86-124, jan/jun, 2017. 89

FGNKPGCÁºQ FQ NKOKVG FC CVWCÁºQ FQU 6TKDWPCKU FG %QPVCU GO
UWCCVKXKFCFGFGEQPVTQNGGZVGTPQFC#FOKPKUVTCÁºQ2ÕDNKEC

2 ATRIBUIÇÕES CONSTITUCIONAIS E NATUREZA JURÍDI-

CA DO TRIBUNAL DE CONTAS

#VTKDWKÁÐGUGEQORGVÄPEKCUFQ6TKDWPCNFG%QPVCUPC%QPU
VKVWKÁºQ(GFGTCN

# %QPUVKVWKÁºQ (GFGTCN GO UGW CTV 

$4#5+. 
HC\OGPÁºQ´UCVTKDWKÁÐGUKPUVKVWEKQPCKUFQ6TKDWPCNFG%QPVCU
GUVKRWNCPFQSWGCGNGECDGT¶QFGXGTFGCWZÈNKQCQ%QPITGUUQ
0CEKQPCN GO UWC CVKXKFCFG FG EQPVTQNG GZVGTPQ #NK UºQ GNGP
ECFCU CU FKHGTGPVGU CVTKDWKÁÐGU G EQORGVÄPEKCU FC KPUVKVWKÁºQ
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#UCVKXKFCFGUGNGPECFCURQUUWGOITCPFGXCTKCÁºQGOVGT
OQUFGEQPVGÕFQGCDTCPIGOCNIWOCUFGECT¶VGTGURGEÈſEQG
CEGUUÎTKQEQOQCRTGUVCÁºQFG+PHQTOCÁÐGUCQ2QFGT.GIKUNC
VKXQ
CTV8++2QTQWVTQNCFQJ¶CSWGNCUFGOCKQTCORNKVW
FGGSWGFK\GOTGURGKVQ´CVKXKFCFGFGſUECNK\CÁºQGEQPVTQNG
GZGTEKFCFKTGVCOGPVGRGNQ6TKDWPCNPQVCFCOGPVGCEQORGVÄP
cia para apreciar as contas prestadas anualmente pelo Presi-
dente da República, mediante parecer prévio
CTV+GRCTC
julgar as contas dos administradores e demais responsáveis por
dinheiros, bens e valores públicos da administração direta e
indireta
CTV++
2CTCQſOCSWGUGRTQRÐGGUVGGUVWFQUGT¶FCFQGPHQ

90 Rev. Controle, Fortaleza, v. 15, n.1, p. 86-124, jan/jun, 2017.

 REVISTA

SWGCGUUCUFWCUÕNVKOCUJKRÎVGUGUFGCVWCÁºQFQ6TKDWPCNFG
%QPVCUCEQOGÁCTRQTWOCVGPVCVKXCFGGUVCDGNGEGTCFKHGTGP
EKCÁºQEQPEGKVWCNGPVTGWOCGQWVTC
# TGURGKVQ FKUUQ EQPXÃO FGUVCECT C RQUKÁºQ FGHGPFKFC
RQT1FGVG/GFCWCTPQUGPVKFQFGSWGGPSWCPVQCEQORGVÄP
EKCGUVCORCFCPQCTV+FC%QPUVKVWKÁºQ(GFGTCNRQUUWKWO
ECT¶VGT OGTCOGPVG QRKPCVKXQ G FG EWPJQ CWZKNKCT C UGIWPFC
KORNKECTKCWOCFGEKUºQFQVCFCFGRQFGTGHGVKXCOGPVGFGEKUÎTKQ

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FGCVWCÁºQÃVTCFKEKQPCNOGPVGEQPEGKVWCFCEQOTGNCÁºQCQQD
LGVQFCCRTGEKCÁºQFQ6TKDWPCNFG%QPVCUCVTCXÃUFCUECVGIQTKCU
contas de governo e contas de gestão
%156#R
#RTKOGKTC
contas de governoFK\TGURGKVQ´UEQPVCUFQ
2TGUKFGPVG FC 4GRÕDNKEC RTGUVCFCU CPWCNOGPVG G CRTGEKCFCU
GZENWUKXC G RTKXCVKXCOGPVG RGNQ %QPITGUUQ 0CEKQPCN
CTV 
+: %( EQPſIWTCPFQ C JKRÎVGUG FQ CTV  + # PCVWTG\C FC
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GHGVKXCOGPVG RQUUWK WO ECT¶VGT PºQ XKPEWNCPVG GKU SWG EQP
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NCÁºQFGRCTGEGTPCJKRÎVGUGFQCTV+ÃKPFKURGPU¶XGNRCTC
CFGXKFCCRTGEKCÁºQFCUEQPVCUFQEJGHGFQ2QFGT'ZGEWVKXQ
%QOGHGKVQQ5WRTGOQ6TKDWPCN(GFGTCN
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FC #ÁºQ &KTGVC FG +PEQPUVKVWEKQPCNKFCFG
#&+ 
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FQRCTGEGTRTÃXKQFQU6TKDWPCKUFG%QPVCUGUVCFWCKUPQLWNIC

Rev. Controle, Fortaleza, v. 15, n.1, p. 86-124, jan/jun, 2017. 91

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,¶CUGIWPFCECVGIQTKC
contas de gestãoFK\TGURGKVQ´U
EQPVCURTGUVCFCURQTCFOKPKUVTCFQTGUFGTGEWTUQURÕDNKEQUGO
UGPVKFQOCKUCORNQEWLQLWNICOGPVQÃTGCNK\CFQFGſPKVKXCOGP
VGRGNQ6TKDWPCNFG%QPVCUTGURGEVKXQEQPſIWTCPFQCJKRÎVGUG
FQCTV++#CDTCPIÄPEKCFGUVCECVGIQTKCFGCRTGEKCÁºQRGNQ
6TKDWPCNFG%QPVCUUGFGPQVCRGNCGZVGPUCFGUKIPCÁºQRTGUGPVG
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PCVKXQ G UQDGTCPQ GO UWC CRTGEKCÁºQ PºQ GUVCPFQ UWLGKVQ C
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VGTCFCQGPVGPFKOGPVQFGSWGQGZGTEÈEKQFCEQORGVÄPEKCFQ
CTV++RGNQ6TKDWPCNFG%QPVCUPºQſECFGOCPGKTCCNIWOC
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FC#&+
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FC#UUGODNGKC.GIKUNCVKXCEQPVTCCFGEKUºQRTQHGTKFCRGNQ6TKDW
PCNFG%QPVCUFQ'UVCFQPQGZGTEÈEKQFGVCNEQORGVÄPEKC
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CEGTECFGEQPVCURÕDNKECU6CNEQORGVÄPEKCRCTCCRTGEKCÁºQG
FGEKUºQGOECT¶VGTFGTTCFGKTQCEGTECFQGORTGIQGIGUVºQFG
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FQWVTKPCEQPEGTPGPVG´RQUUÈXGNPCVWTG\CLWTKUFKEKQPCNFQ6TK
DWPCNFG%QPVCUSWGRCUUCT¶CUGTCPCNKUCFQPQKVGOCUGIWKT

92 Rev. Controle, Fortaleza, v. 15, n.1, p. 86-124, jan/jun, 2017.

 REVISTA

0CVWTG\CLWTÈFKECFQGZGTEÈEKQFCUEQORGVÄPEKCUEQPUVKVW
cionais

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DWPCN FG %QPVCU FK\ TGURGKVQ ´ PCVWTG\C FG UWC CVKXKFCFG PQ
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FGUGORGPJCTKCCVKXKFCFGLWTKUFKEKQPCNGOUWCCVKXKFCFGGPEQP
VTCCNKEGTEGGOWOCKPVGTRTGVCÁºQUKUVGO¶VKECFC%QPUVKVWKÁºQ
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CRGPCUSWCPFQCCRTGEKCÁºQFGHCVQUGRTQſUUºQFGFGEKUºQUG
FGTGOGOECT¶VGTFGRTGUVCÁºQLWTKUFKEKQPCNGUVCUGTKCWOCFG
VCKUJKRÎVGUGU
(#)70&'5
1WVTQ GNGOGPVQ CRQPVCFQ RQT VCN RQUKÁºQ à PQ UGPVKFQ
FQ ECT¶VGT FGſPKVKXQ FC FGEKUºQ RTQHGTKFC EQOQ FGHGPFG RQT
GZGORNQ 5GCDTC (CIWPFGU 5GIWPFQ Q CWVQT C WPKEKFCFG FQ
2QFGT,WTKUFKEKQPCNRQUUWKGZEGÁÐGUŌEKVCPFQEQOQGZGORNQQ
LWNICOGPVQFQ2TGUKFGPVGFC4GRÕDNKECRGNQ5GPCFQ(GFGTCNPQU
ECUQUFGEQOGVKOGPVQFGETKOGFGTGURQPUCDKNKFCFGŌFGOQFQ
SWGPºQGUVTCPJCTKCCQQTFGPCOGPVQLWTÈFKEQVCNKPXGUVKFWTCCQ
6TKDWPCN FG %QPVCU (CIWPFGU CTIWOGPVC PGUUG UGPVKFQ SWG
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FQ5GPCFQ(GFGTCNRCTCLWNICTFKXGTUCUCWVQTKFCFGUFC4GRÕDNKECRQTETKOGUFGTGURQPUCDKNKFCFG

CTV+G++

Rev. Controle, Fortaleza, v. 15, n.1, p. 86-124, jan/jun, 2017. 93

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VGTOQU FG CORNKVWFG XKUVQ SWG UWC CVKXKFCFG LWTKUFKEKQPCN UG
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6TKDWPCNFG%QPVCUGOUGWOÃTKVQ
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94 Rev. Controle, Fortaleza, v. 15, n.1, p. 86-124, jan/jun, 2017.

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Rev. Controle, Fortaleza, v. 15, n.1, p. 86-124, jan/jun, 2017. 

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96 Rev. Controle, Fortaleza, v. 15, n.1, p. 86-124, jan/jun, 2017.

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Rev. Controle, Fortaleza, v. 15, n.1, p. 86-124, jan/jun, 2017. 97

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98 Rev. Controle, Fortaleza, v. 15, n.1, p. 86-124, jan/jun, 2017.

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Rev. Controle, Fortaleza, v. 15, n.1, p. 86-124, jan/jun, 2017. 99

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100 Rev. Controle, Fortaleza, v. 15, n.1, p. 86-124, jan/jun, 2017.

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102 Rev. Controle, Fortaleza, v. 15, n.1, p. 86-124, jan/jun, 2017.

 REVISTA

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Rev. Controle, Fortaleza, v. 15, n.1, p. 86-124, jan/jun, 2017. 103

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104 Rev. Controle, Fortaleza, v. 15, n.1, p. 86-124, jan/jun, 2017.

 REVISTA

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106 Rev. Controle, Fortaleza, v. 15, n.1, p. 86-124, jan/jun, 2017.

 REVISTA

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Rev. Controle, Fortaleza, v. 15, n.1, p. 86-124, jan/jun, 2017. 107

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 REVISTA

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CCVWCÁºQex anteSWCPVQex postFQ6TKDWPCNFG%QPVCURGTOK
VKPFQCQ2QFGT'ZGEWVKXQWOCCVWCÁºQFGUCOCTTCFC
#%QPUVKVWKÁºQFGTGKPUVKVWKWQUKUVGOCKPCWIWTCFQ
GO+PENWUKXGCNQEWÁºQPQTOCVKXCHQKTGRTQFW\KFCKPVG
ITCNOGPVGPQCTVh%QPVWFQHQKCFKEKQPCFCWOCFKURQ
UKÁºQPQXCPQUGPVKFQFGSWGőa recusa do registro suspenderá
a execução do contrato até que se pronuncie o Congresso Na-
cionalŒ 'UVC PQXC EQPHQTOCÁºQ VTC\KC EQPUKIQ WOC TGNGXCPVG
CNVGTCÁºQGODQTCGHGVKXCOGPVGEQWDGUUGCQ6TKDWPCNFG%QPVCU
C FGNKDGTCÁºQ KPKEKCN UQDTG UG FGXGTKC QW PºQ UGT TGIKUVTCFQ Q
EQPVTCVQSWGKORNKECUUGFGURGUCQWTGEGKVCFC7PKºQCÕNVKOC
RCNCXTCUGTKCFQ2QFGT.GIKUNCVKXQPCJKRÎVGUGFGPGICVKXC
6CN OWFCPÁC PºQ Ã KTTGNGXCPVG 5G RQT WO NCFQ GUVCXC

Rev. Controle, Fortaleza, v. 15, n.1, p. 86-124, jan/jun, 2017. 109

TGKPUVKVWÈFQ Q UKUVGOC FG EQPVTQNG RTÃXKQ VCN EQPVTQNG PºQ GTC
OCKU autônomoGKUSWGUGGZGTEKFQPQUGPVKFQFGEGTEGCOGPVQ
FQ CVQ FC #FOKPKUVTCÁºQ GUVCTKC UWLGKVQ ´ OCPKHGUVCÁºQ RQUVG
TKQTFQ%QPITGUUQ0CEKQPCN'OSWGRGUGPºQTGRTGUGPVCUUGWOC
TWRVWTCTCFKECNŌWOCXG\SWGCRTÎRTKCFGſPKÁºQFCVTKRCTVKÁºQ
FG 2QFGTGU CVTKDWK CQ 2QFGT .GIKUNCVKXQ C HWPÁºQ RTGEÈRWC FG
EQPVTQNGFQ2QFGT'ZGEWVKXQŌGUVCCNVGTCÁºQCDTKWECOKPJQRCTC
CCNVGTCÁºQSWGUGTKCHGKVCRGNCQTFGOEQPUVKVWEKQPCNRQUVGTKQT
# %QPUVKVWKÁºQ FG  XQNVQW C TGNGICT CQ 6TKDWPCN FG
%QPVCUWOCRQUKÁºQFGOGPQTFGUVCSWGPCCVKXKFCFGFGEQPVTQ
NGGſUECNK\CÁºQFC#FOKPKUVTCÁºQ%QPVWFQGPSWCPVQC%QPU
VKVWKÁºQ FG  CVTQſCXC VCPVQ Q 2QFGT .GIKUNCVKXQ SWCPVQ Q
6TKDWPCNFG%QPVCUCFGFGUNQECXCGUUCEQORGVÄPEKCKP
VGKTCOGPVGCQ2QFGT.GIKUNCVKXQSWGCKPFCRQUUWÈCCVTKDWKÁÐGU
EQPUVKVWEKQPCKUTGNGXCPVGU%QOKUUQGZVKPIWKCUGPQXCOGPVGQ
UKUVGOCFGEQPVTQNGRTÃXKQCVTKDWKPFQCQ6TKDWPCNFG%QPVCUWO
RCRGNOGTCOGPVGCWZKNKCT
# %QPUVKVWKÁºQ (GFGTCN FG  FCPFQ C EQPHQTOCÁºQ
L¶CPCNKUCFCPCRTKOGKTCRCTVGFGUVGGUVWFQTGKPUVKVWKWCUEQO
RGVÄPEKCURTÎRTKCUFQ6TKDWPCNFG%QPVCUOCUPºQTGKPUGTKWQ
FKURQUKVKXQ SWG GUVKRWNCXC Q EQPVTQNG RTÃXKQ FG CVQU FC #FOK
PKUVTCÁºQ2ÕDNKEC#WVKNK\CÁºQFGWOCKPVGTRTGVCÁºQJKUVÎTKEC
PQUGPVKFQFGSWGCOGPÁºQHGKVCPC%QPUVKVWKÁºQCPVGTKQTGPºQ
TGRGVKFCPCXKIGPVGKORNKECTKCCUWRTGUUºQFQEQPVGÕFQPQTOC
VKXQFQPQXQQTFGPCOGPVQLWTÈFKEQ
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´ EQPENWUºQ FG SWG Q UKUVGOC FG EQPVTQNG RTÃXKQ CPVGU GZGT
EKFQ RGNQ 6TKDWPCN FG %QPVCU HQK CHCUVCFQ RGNC XKIGPVG QTFGO
EQPUVKVWEKQPCNFCOGUOCOCPGKTCSWGWVKNK\CFQRQT%TGVGNNC,T
NGXQWQ´EQPENWUºQFGSWGQ6TKDWPCNFG%QPVCUPQGZGTEÈEKQ
FGUWCCVKXKFCFGPºQRQUUWKECT¶VGTLWTKUFKEKQPCN
%4'6'..#,­

110 Rev. Controle, Fortaleza, v. 15, n.1, p. 86-124, jan/jun, 2017.

 REVISTA

0+14R
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%QPVCU FC 7PKºQ LWNICT QW CRTQXCT RTGXKCOGPVG
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RGNC#FOKPKUVTCÁºQ2ÕDNKEC

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SWGVQFQUQUEQPVTCVQUEGNGDTCFQUGPVTGQ)QXGTPQFQ'UVCFQG
GORTGUCURCTVKEWNCTGUFGRGPFGTKCOFGTGIKUVTQRTÃXKQLWPVQCQ
6TKDWPCNFG%QPVCUFQ'UVCFQSWGVGTKCQFGXGTFGGZCTCTRCTG
EGTUQDTGQVGOCKPENWUKXGPQUGPVKFQFGXGV¶NQU#RTGEKCPFQC
SWGUVºQOGPEKQPQWQ/KP,QCSWKO$CTDQUC

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VÄPEKCFQ6%7CCRVKFºQRCTCGZCOKPCTRTGXKCOGP
VGCXCNKFCFGFGEQPVTCVQUCFOKPKUVTCVKXQUEGNGDTC
FQURGNQ2QFGT2ÕDNKEQ#VKXKFCFGSWGUGKPUGTGPQ
CEGTXQFGEQORGVÄPEKCFC(WPÁºQ'ZGEWVKXC
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EQORGVÄPEKCFQVTKDWPCNFGEQPVCURCTCTGCNK\CTGZC
OGRTÃXKQFGXCNKFCFGFGEQPVTCVQUſTOCFQUEQOQ
2QFGT2ÕDNKEQ

&GUUCHQTOCUGEQPUVCVCWOCVGPFÄPEKCENCTCPQUGPVKFQ
FGSWGQRQFGTFGEQPVTQNGRTÃXKQFQ6TKDWPCNFG%QPVCUHQKGZ
VKPVQEQOQCFXGPVQFCQTFGOEQPUVKVWEKQPCNFGGLCOCKU

Rev. Controle, Fortaleza, v. 15, n.1, p. 86-124, jan/jun, 2017. 111

HQK TGVQOCFQ  KPUVKVWKÁºQ RQTVCPVQ KPEWODKTKC CRGPCU G VºQ
UQOGPVGQEQPVTQNGRQUVGTKQTFGUGWQDLGVQFGCP¶NKUG
%QPVWFQ Ã RTGEKUQ HC\GT WOC TGUUCNXC 'O SWG RGUG UG
RQUUCGPVGPFGTRGNCPºQTGEGRÁºQFQUKUVGOCFGEQPVTQNGRTÃXKQ
CRCTVKTFGWOCKPVGTRTGVCÁºQJKUVÎTKECEQPXÃOTGUUCNVCTSWGQ
OÃVQFQ FC KPVGTRTGVCÁºQ VGNGQNÎIKEC à Q OCKU VTCFKEKQPCNOGP
VGWVKNK\CFQPCCP¶NKUGFCUHWPÁÐGUGRQFGTGUFQU6TKDWPCKUFG
%QPVCUWOCXG\SWGC%QPUVKVWKÁºQCQGUVKRWNCTCUHWPÁÐGUG
EQORGVÄPEKCU FC KPUVKVWKÁºQ FGKZC GURCÁQ RCTC WOC HQTOC FG
CP¶NKUGKPVGTRTGVCVKXCRCWVCFCLWUVCOGPVGRGNCUſPCNKFCFGU'UG
WOCKPVGTRTGVCÁºQVGNGQNÎIKECPºQRGTOKVGRQTWONCFQSWGUG
EJGIWGCWOCEQPENWUºQRGNCGHGVKXCGZKUVÄPEKCFGWOUKUVGOC
de controle prévio Ō CUUKO GPVGPFKFQ EQOQ CSWGNG GO SWG Q
6TKDWPCN FG %QPVCU CRTGEKC UGW QDLGVQ CPVGU FC TGCNK\CÁºQ FQ
CVQFC#FOKPKUVTCÁºQŌGNCRGTOKVGRQTQWVTQSWGUGEQPUVCVG
CRQUUKDKNKFCFGWOcontrole preventivoŌCUUKOGPVGPFKFQEQOQ
CSWGNG GO SWG Q 6TKDWPCN FG %QPVCU RQUUWK C ECRCEKFCFG FG
ECWVGNCTOGPVGUWURGPFGTFGVGTOKPCFQUCVQUFC#FOKPKUVTCÁºQ
UGOPQGPVCPVQCPCNKU¶NQUGOECT¶VGTFGſPKVKXQ
0GUUG UGPVKFQ Q 5WRTGOQ 6TKDWPCN (GFGTCN CQ LWNICT Q
/CPFCFQFG5GIWTCPÁC
/5
$4#5+.TGEQPJG
EGWSWGQ6TKDWPCNFG%QPVCURQUUWKWORQFGTIGTCNFGECWVGNC
SWGUGEQPUWDUVCPEKCGORTGTTQICVKXCUKPUVKVWEKQPCKUFGEQTTGP
VGU FCU RTÎRTKCU CVTKDWKÁÐGU SWG C %QPUVKVWKÁºQ GZRTGUUCOGPVG
QWVQTIQW´%QTVGFG%QPVCURCTCUGWCFGSWCFQHWPEKQPCOGPVQ
GCNECPEGFGUWCUſPCNKFCFGU0CSWGNCQRQTVWPKFCFGQ56(CRNK
EQWCVGQTKCFQURQFGTGUKORNÈEKVQUPQUGPVKFQFGSWGUGGTCO
GUVCORCFCUVCKUGSWCKUſPCNKFCFGUGEQORGVÄPEKCUQ6TKDWPCN
FG%QPVCUGOTC\ºQFGUVGſOFGXGTKCNQIKECOGPVGGUVCTOWPK
FQFCECRCEKFCFGFGFCTNJGUGHGVKXKFCFG

112 Rev. Controle, Fortaleza, v. 15, n.1, p. 86-124, jan/jun, 2017.

 REVISTA

#UUKOFGPQVCUGSWGUGRQTWONCFQQEQPVTQNGGZGTEKFQ
RGNQ6TKDWPCNFG%QPVCUÃGOXKCFGTGITCRQUVGTKQTCRCTVKT
FC GZENWUºQ FQ EQPVTQNG RTÃXKQ CPVGTKQTOGPVG GZKUVGPVG C XK
IGPVGKPVGTRTGVCÁºQEQPUVKVWEKQPCNFCFCRGNQ56(GPVGPFGSWGÃ
RQUUÈXGNWOEQPVTQNGRTGXGPVKXQQWUGLCCVÈVWNQFGCRTGEKCÁºQ
UWO¶TKCRCTCſPUFGRTQXKOGPVQECWVGNCTFGUWURGPUºQFGCVQU
CFOKPKUVTCVKXQUŌUGOSWGKUUQKORQTVGWOCCRTGEKCÁºQFGſPK
VKXCFQCVQ

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SWCKURQFGTGURQUUWK!

2QT ſO RCUUCUG ´ CP¶NKUG FG SWCKU RQFGTGU Q 6TKDWPCN

FG %QPVCU FGVÃO RCTC Q GZGTEÈEKQ FG UWC HWPÁºQ FG EQPVTQNG
GZVGTPQGGOSWGOGFKFC%QOGHGKVQUGQ6TKDWPCNFG%QPVCU
ÃWOCKPUVKVWKÁºQEWLCſPCNKFCFGÃCſUECNK\CÁºQFC#FOKPKUVTC
ÁºQÃGUUGPEKCNEQORTGGPFGTSWCKURQFGTGUGUVºQCDTCPIKFQU
RCTCCUWCGHGVKXKFCFG
1EQTTGSWGEQPHQTOGL¶OGPEKQPCFQC%QPUVKVWKÁºQGU
VKRWNCCſPCNKFCFGGCUEQORGVÄPEKCUFC%QTVGFG%QPVCUUGO
PQGPVCPVQGZRNKEKVCTVQFCUCUUWCUECRCEKFCFGU&KUUQFGEQTTG
SWGCHQTOCOCKUWUWCNOGPVGWVKNK\CFCRCTCCXGTKIWCTCGZVGP
UºQFGVCKURQFGTGUÃRCWVCFCRQTWOCKPVGTRTGVCÁºQVGNGQNÎIKEC
FC%QPUVKVWKÁºQ0GUUGUGPVKFQL¶HQKOGPEKQPCFQPGUVGGUVW
FQ Q GPVGPFKOGPVQ FQ 5WRTGOQ 6TKDWPCN (GFGTCN UGIWPFQ Q
SWCNÃCRNKE¶XGNCVGQTKCFQURQFGTGUKORNÈEKVQUPQUGPVKFQFG
SWGCKPFCSWGPºQVGPJCOUKFQGZRTGUUCOGPVGOGPEKQPCFCU
PC%QPUVKVWKÁºQQ6TKDWPCNFG%QPVCURQUUWKWOCUÃTKGFGRTGT
TQICVKXCURCTCHC\GTXCNGTUGWRCRGNFGſUECNK\CÁºQRQPVWCPFQ
SWGGPVGPFGTFGOQFQFKXGTUQKORNKECTKCCUKVWCÁºQKPWUKVCFC
GOSWGC%QPUVKVWKÁºQVGTKCQWVQTICFQEQORGVÄPEKCUUGOVÄNQ

Rev. Controle, Fortaleza, v. 15, n.1, p. 86-124, jan/jun, 2017. 113

OWPKEKCFQFCUHGTTCOGPVCURCTCTGCNK\¶NCU
0GUUGUGPVKFQQ56(L¶CſTOQWSWGQ6TKDWPCNFG%QPVCU
RQUUWKRQFGTGURCTCFGVGTOKPCT´UKPUVKVWKÁÐGUſUECNK\CFCUSWG
CRTGUGPVGOFQEWOGPVQURTGUVGOKPHQTOCÁÐGUGEQOWPKSWGO
FCFQU SWG GXGPVWCNOGPVG UGLCO TGSWKUKVCFQU 6CN RQUKÁºQ HQK
ſTOCFC PQ LWNICOGPVQ FC #&+  GO SWG UG TGRWVQW KP
EQPUVKVWEKQPCNNGKGUVCFWCNFQ%GCT¶SWGRTGVGPFKCCUUGIWTCT´
#FOKPKUVTCÁºQNQECNCRTGTTQICVKXCFGPºQGPVTGICTFQEWOGPVQU
G UG TGEWUCT C RTGUVCT KPHQTOCÁÐGU CQ 6TKDWPCN FG %QPVCU FQ
'UVCFQFQ%GCT¶
6%'%'
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#NÃO FKUUQ C VGQTKC FQU RQFGTGU KORNÈEKVQU NGXQW CQ GP
VGPFKOGPVQFGSWGQ6TKDWPCNFG%QPVCUVGOCRTGTTQICVKXCCW
VÏPQOCRCTCFGENCTCTCKPKFQPGKFCFGFGGORTGUCRTKXCFCCVÈVWNQ
FGRGPCNKFCFGRCTCſPUFGKPECRCEKFCFGFGRCTVKEKRCÁºQFGNKEK
VCÁÐGU'OSWGRGUGGUUCRTGTTQICVKXCL¶GUVKXGUUGRQUKVKXCFCPC
NGIKUNCÁºQ
CTVFC.GKJCXKCEQPVTQXÃTUKCUQDTGUWC
OCPWVGPÁºQPQQTFGPCOGPVQLWTÈFKEQCRÎUQCFXGPVQFGRTGXK
UºQKFÄPVKECQWVQTICFC´RTÎRTKC#FOKPKUVTCÁºQ2ÕDNKECEQPUQCP
VGC.GKFG.KEKVCÁÐGU
CTVFC.GK
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#KPFCVCNETKVÃTKQKPVGTRTGVCVKXQHQKWVKNK\CFQVCODÃOGO
FGEKUºQOQPQET¶VKECRTQHGTKFCRGNQ/KPKUVTQ%GNUQFG/GNNQPQ
/50CQECUKºQVTCVCXCUGFGRGFKFQFGOGFKFCNKOKPCT
RCTCUWURGPFGTCGſE¶EKCFGFGEKUºQRTQHGTKFCGORTQEGFKOGP
VQPQ¸ODKVQFQ6%7GOSWGUGFGVGTOKPQWCFGUEQPUKFGTCÁºQ
FC RGTUQPCNKFCFG LWTÈFKEC FG GORTGUC NKEKVCPVG RCTC CRNKECT C
RGPCFGKPKFQPGKFCFG´RGUUQCLWTÈFKECSWGFGVKPJCQEQPVTQ
NGCEKQP¶TKQFCGORTGUCNKEKVCPVG#RGUCTFGRQPFGTCTSWG VCN
prerrogativa estaria, prima facieGOJCTOQPKCEQOCUEQORG
VÄPEKCUFQ6%7Q/KPKUVTQFGHGTKWCNKOKPCTRNGKVGCFCRCTCUWU
RGPFGTCRGPCNKFCFG
$4#5+.

114 Rev. Controle, Fortaleza, v. 15, n.1, p. 86-124, jan/jun, 2017.

 REVISTA

'OSWGRGUGCCRNKECÁºQNKDGTCNSWGQ5WRTGOQVGOHGKVQ
FGVCNETKVÃTKQKPVGTRTGVCVKXQGUUCHQTOCFGCP¶NKUGGCRNKECÁºQ
FCUPQTOCUEQPUVKVWEKQPCKUFGXGT¶PGEGUUCTKCOGPVGUGTQTKGPVC
FCRGNQURQUVWNCFQUPQTOCVKXQUFGRTQRQTEKQPCNKFCFGGTC\QC
DKNKFCFGCſOFGSWGJCLCWOCJCTOQPKCGEQQTFGPCÁºQGPVTG
C ſPCNKFCFG FC PQTOC G UGWU GHGKVQU DGO EQOQ WOC FGXKFC
EQPUQP¸PEKCGPVTGUGWEQPVGÕFQCUUKVWCÁÐGUH¶VKECUGURGEÈſECU
CUGTGOGZRNQTCFCU
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2QTGZGORNQCRTGTTQICVKXCFQ6TKDWPCNFG%QPVCURCTC
SWGDTC FQ UKIKNQ DCPE¶TKQ Ã WO VGOC GO SWG L¶ JQWXG OCKU
FGWORCTCFKIOCFQWVTKP¶TKQGOTC\ºQFGWOCKPVGTRTGVCÁºQ
VGNGQNÎIKEC1TKIKPCNOGPVGCSWGDTCFQUKIKNQDCPE¶TKQGTCTG
IWNCFCRGNC.GKGOUGWCTVQWVQTICPFQCQ2QFGT
.GIKUNCVKXQVCNRTGTTQICVKXCSWCPFQJQWXGUUGOQVKXQUTGNGXCP
VGU2CTVGFCFQWVTKPCGPVGPFKCSWGCRGUCTFCFKURQUKÁºQNGIKU
NCVKXCOGPEKQPCTCRGPCUQGPVGRQNÈVKEQQ6TKDWPCNFG%QPVCU
GTCVCODÃOFGUVKPCV¶TKQFGUUCECRCEKFCFG6CNGPVGPFKOGPVQ
SWGRQFGUGTGZGORNKſECFQRGNCRQUKÁºQFG9TGO[T5ENKCTGTC
GODCUCFQGOFWCURTGTTQICVKXCUGORTKOGKTQNWICTQ6TKDWPCN
FG%QPVCURQTCWZKNKCTQ2QFGT.GIKUNCVKXQGOUWCCVKXKFCFGFG
ſUECNK\CÁºQUGTKCRCTVGFGUVGGFGUVKPCV¶TKQFCUOGUOCURTGT
TQICVKXCU KPUVKVWEKQPCKU G GO UGIWPFQ NWICT C %QPUVKVWKÁºQ
VGTKC ICTCPVKFQ CRGPCU C KPXKQNCDKNKFCFG FG FQOKEÈNKQ G UKIKNQ
FG EQOWPKECÁºQ UGO UWC GſE¶EKC LWTÈFKEC CQ UKIKNQ DCPE¶TKQ

5%.+#4
%QPVWFQCTGHGTKFCRQUKÁºQPºQCRCTGPVCUGTCOCKUCFG
SWCFCXKUVQSWGUGVTCVCFGUKVWCÁºQGOSWGJ¶FGUOGFKFCNK
DGTCNKFCFGPCQWVQTICFGRTGTTQICVKXCUCQ6TKDWPCNFG%QPVCU
RQT WOC UÃTKG FG OQVKXQU &G KPÈEKQ ECDG OGPEKQPCT C OW
FCPÁC FQ EGP¶TKQ NGIKUNCVKXQ %QO Q CFXGPVQ FC .GK %QORNG

Rev. Controle, Fortaleza, v. 15, n.1, p. 86-124, jan/jun, 2017. 

OGPVCT
.%JQWXGWOTGITCOGPVQOCKUOKPWEKQUQ
FCUUKVWCÁÐGUGOSWGCSWGDTCFGUKIKNQDCPE¶TKQRQFGTKCUGT
CWVQTK\CFC OCPVGPFQUG C RTGTTQICVKXC FQ 2QFGT .GIKUNCVKXQ
GO FGVGTOKPCFQU ECUQU 0ºQ QDUVCPVG JQWXG WOC CNVGTCÁºQ
FQRCTCFKIOCFQWVTKP¶TKQPQUGPVKFQFGSWGEQPHQTOGL¶GZ
RQUVQPGUVGGUVWFQQ6TKDWPCNFG%QPVCUPºQKPVGITCQ2QFGT
.GIKUNCVKXQEQPUVKVWKPFQKPUVKVWKÁºQCWVÏPQOCFGUVKPCV¶TKCFG
TGITCOGPVQRTÎRTKQGPºQFGVGPVQTCFCUOGUOCURTGTTQICVKXCU
KPUVKVWEKQPCKU2QTGUUGOQVKXQCRTGXKUºQFGSWGDTCFQUKIKNQ
DCPE¶TKQPºQCNECPÁCC%QTVGFG%QPVCU
#FGOCKUÃRQUUÈXGNXGTKſECTWOCOWFCPÁCPQRCTCFKIOC
EWNVWTCNFCKPVGTRTGVCÁºQ'OSWGRGUGCQTFGOEQPUVKVWEKQPCN
XKIGPVGVGPJCKPCWIWTCFQWOQTFGPCOGPVQLWTÈFKEQEQPVTCUVCP
VGEQOQCPVGTKQTŌGKUSWGCDGTVCOGPVGFGOQET¶VKEQKPENWUKXQ
GICTCPVKFQTFGRTGTTQICVKXCUHWPFCOGPVCKUKPFKXKFWCKUGEQNG
VKXCUŌUGWUWTIKOGPVQUGFGWCRÎUOCKUFGXKPVGCPQUFGXK
IÄPEKCFGWOUKUVGOCCPVKFGOQET¶VKEQGEGPVTCNK\CFQT(QKUQD
VCN EGP¶TKQ CPVGTKQT SWG ICPJQW GURCÁQ Q RTGVGPUQ őprincípio
da supremacia do interesse público sobre o privadoŒ
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QSWGHG\EQOSWGOWKVCUFCURTKOGKTCUKPVGTRTGVCÁÐGU
FC%(HQUUGOTGCNK\CFCUUQDQKPƀWZQFCSWGNGRGTÈQFQGO
SWGRQWECGTCCGſE¶EKCFQUFKTGKVQUKPFKXKFWCKUHTGPVGCQ'UVC
FQ%QPVWFQCGUVCDKNK\CÁºQFCQTFGOFGOQET¶VKECPQXKIGPVG
QTFGPCOGPVQLWTÈFKEQUQOCFC´CP¶NKUGETÈVKECFQőRTKPEÈRKQFC
UWRTGOCEKCFQKPVGTGUUGRÕDNKEQUQDTGQRTKXCFQŒXKCDKNK\CTCO
WOCTGKPXGPÁºQFCHQTOCFGUGGPVGPFGTCUCVWCÁÐGUGECRCEK
FCFGUFQ2QFGT2ÕDNKEQKPENWKPFQUGCÈQ6TKDWPCNFG%QPVCU
0GUUG UGPVKFQ Q RTÎRTKQ 5WRTGOQ GPVGPFGW PQ LWNIC
OGPVQFQ/5SWGCSWGDTCFQUKIKNQDCPE¶TKQRQTFG
VGTOKPCÁºQ FQ 6TKDWPCN FG %QPVCU GO SWG RGUG KFGCNOGPVG

116 Rev. Controle, Fortaleza, v. 15, n.1, p. 86-124, jan/jun, 2017.

 REVISTA

EQPFK\GPVGEQOUWCUſPCNKFCFGUEQPUVKVWEKQPCKU PºQGTCRTG
XKUVC GO CVTKDWKÁºQ GURGEÈſEC PC NGIKUNCÁºQ UGPFQ KPXK¶XGN C
KPVGTRTGVCÁºQGZVGPUKXCFC.%LWUVCOGPVGGOTC\ºQ
FQURTKPEÈRKQUEQPUVKVWEKQPCKUFGRTQVGÁºQFCKPVKOKFCFG
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UWCVGPFÄPEKCFGGZRCPFKTCURTGTTQICVKXCUFC%QTVGFG%QPVCU
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FGRTQRQTEKQPCNKFCFGGHGVKXCOGPVGTGUWNVCPWOCNKOKVCÁºQFQU
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4 CONCLUSÃO

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Rev. Controle, Fortaleza, v. 15, n.1, p. 86-124, jan/jun, 2017. 117

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118 Rev. Controle, Fortaleza, v. 15, n.1, p. 86-124, jan/jun, 2017.

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REFERÊNCIAS

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