THE ACCOUNTABILITY OF SPENDING AUTHORIZERS BEFORE THE COURTS OF AUDITORS – AN ANALYSIS OF THE JURISPRUDENCE OF THE FEDERAL COURT OF AUDITORS

Abstract

This article aims, in turn, to analyze the responsibility of the controllers of expenditure with a view to analyzing the jurisprudence of the Federal Audit Courts. In addition to correlating the role of the authorizing officer with the courts of accounts, identifying the responsibilities assigned to the authorizing officer and describing the importance of the authorizing officer's performance for the public service. To carry out this research, the methodology of bibliographic research, literature survey, applied, descriptive, explanatory and qualitative research was used. In order to judge the originator of expenses, it is first necessary to understand what objective or subjective responsibility is, in order to define their responsibility. The agent has a highly relevant role for the public power, it is the fundamental piece for the management of public money to be used responsibly, guided by interests that will benefit the common good.