The delegation of the cascading powers of the expenditure authorizer and the administrative responsibility for the management accounts before the Courts of Accounts

Abstract

This article investigated the phenomenon of cascading delegation of administrative competence and the delimitation of the responsibility of the delegating authority and delegated agents before the Court of Accounts. Firstly, it explained about the concept of expense authorizer and its differentiation in relation to the concepts of responsible authority and tax manager, as well as the types of expense authorizers, based on Kops (1962) and Mileski (2003). . Afterwards, the limits of delegation of competence in the current Brazilian legal system and the phenomenon of cascading delegation were investigated, with support in Pondé (1980). Finally, the administrative responsibility before the delegations of jurisdiction was analyzed, as judged by the Supreme Federal Court (STF), the Superior Court of Justice (STJ), the Federal Court of Accounts (TCU) and some Courts of Accounts of the States (TCE's), concluding by the possibility of jointly and severally liable the delegated agent and the delegating authority, if there is evidence of “fault in supervising” or “fault in selecting”.

Keywords: Delegation of competence; Expense Orderer; Responsibility; Fault; Court of Accounts.