RECOGNITION OF PRESCRIPTION WITHIN THE COURT OF AUDITORS

Abstract

The prescription is a general rule of public order, inserted on the national system with the end of avoiding juridical situations to perpetuate in the time, in order to preserve the juridical safety of the relations regulated by the science of Law. The Federal Constitution of 1988 does not specify the applicability of the institute of prescription, and neither indicates deadlines, letting the regulation of the matter to the infra constitutional legislator. On the ambit of the Administrative Law, it can be verified that the related legislation adopts the deadline of five years as a timelapse from which prescribes the pretentions of the Administration exercisable against their agents and/or administered. The constitutional text provides the imprescriptibility as an exceptional situation in the matter of the repayment actions to restore the public money, which nowadays is the object of the discussion to analyze how far the ius puniendi of the State can have eternal effects. In what concerns the competence of the Court of Auditors on the exercise of your external control function, the institute of prescription must be employed, because it does not appear reasonable that the juridical relations submitted to the Court of Auditors remain without any guarantee of stability due to the inertia of the own controller. It must be considered the prescription as an element of the due process of law on the sphere of these Courts, as in the case of the legislative innovation performed by the Court of Auditors of the State of Goiás.