Direitos fundamentais sociais e a verificação da sua realização pelos tribunais de contas estaduais

Abstract

This Dissertation is part of the line of research Constitutionalism and production of Law. The aim of the research was the verification, by the Courts of Auditors, of the fulfilment of Fundamental Social Rights, by analyzing the Actions of the State and Government. Due to the new realities of the world and the political, economic and social needs of people, the State is going through a process of widespread evolution, culminating in the formation of the current Democratic State of Law, or Social and Democratic State of Law. In this contemporary State, Fundamental Social Rights are still not fully accomplished, due to a lack of interest on the part of Governments. The control system established by the Federal Constitution (CRFB) of 1988 is comprised of internal, external and social controls, with a view to effective correction in the conduct of the public managers, with the aim of guaranteeing fulfilment of the actions contained in the budget laws. The Court of Auditors, by exerting its accounting, financial, budgetary, operational and patrimonial supervision, seeks to monitor, evaluate and judge the regularity of the acts practiced by the public agents. The external control exercised by the Courts of Auditors strives for Economicity, Efficiency, and Efficacy of the public management. The Courts of Auditors are plural cooperation bodies that assist the three Authorities and all the financial-budgetary Administrative bodies, while their relationship with Society is still incipient. The Court of Auditors of the State of Santa Catarina, by evaluating the Actions of State and Government constant of provision of accounts of the Governor, finds that the accomplishment of Fundamental Social Rights does not occur, because the Government not allocate the minimum percentages of resources, as determined by the CRFB of 1988. The Final Considerations give responses to the hypotheses raised, emphasizing the importance of the theme. In terms of methodology, the Inductive method is used in the Investigation phase, the Cartesian method is used in the Data Treatment phase, and Inductive logic is used in the Research Report