PANDEMIA, DESAFIOS À GESTÃO PÚBLICA E CONTROLE EXTERNO: REFLEXOS DO ART. 22, CAPUT, DA LINDB NA ATIVIDADE DECISÓRIA DO TRIBUNAL DE CONTAS DA UNIÃO - DOI: 10.12818/P.0304-2340.2022v80p135

Abstract

The coronavirus pandemic (COVID-19) brought undeniable obstacles and difficulties to public management. Such challenges need to be considered in the interpretive activities of the Courts of Accounts, in light of article 22, caput, recently added to the Introductory Statute to the Rules of Brazilian Law (LINDB). Therefore, this work analyzes the consequences of such legal norm in the decision-making activities of external control bodies and, especially, of the Federal Court of Accounts (TCU) in the current context of public health emergency of international importance. In this way, it was conducted a literature review and an analysis of documents (legislative procedures, laws, decrees) and jurisprudence. In summary, the text offers legal-theoretical reflections aimed at the adoption of this new legal framework by the Brazilian Courts of Accounts, especially in times of crisis.