Manegement Accounts and Government Accounts: Constitutional Distinctions and Current Jurisprudence from the Federal Supreme Court

Abstract

This article focuses on analyzing the distinction between governmental accountability (prestação de contas de governo) and management accountability (prestação de contas de gestão) within Brazilian Administrative, Financial, and Municipal Law. Drawing from an examination of the constitutional text — particularly Articles 70 and 71 — it seeks to define the subjects, legal nature, procedures, and effects of each type of accountability. The work engages with the specialized doctrine of Hely Lopes Meirelles, Celso Antônio Bandeira de Mello, Maria Sylvia Zanella Di Pietro, among others, confronting academic positions with the jurisprudential evolution of the Federal Supreme Court (Supremo Tribunal Federal), from the landmark case of RE 848.826/DF (General Repercussion Theme 835) to the ruling on ADPF 982 in February 2025, in which the Supreme Court definitively established the exclusive jurisdiction of the Courts of Accounts (Tribunais de Contas) to adjudicate management accounts, including those submitted by mayors who also serve as expenditure authorizers (ordenadores de despesa). In conclusion, it is demonstrated that government accounts entail a political judgment regarding the overall conduct of a governmental term, whereas management accounts entail a technical judgment concerning specific acts involving the administration of public resources. It is further clarified that the confusion between these two categories compromises both the constitutional authority of the Courts of Accounts and the democratic legitimacy of the Legislative Branch, with essential practical repercussions for holding public administrators accountable, protecting the public treasury, and ensuring the effectiveness of external oversight over Public Administration.

Keywords: Accountability. External control. Courts of Accounts. Legislative Power. Mayor. Expenditure authorizer. ADPF 982. Constitutional Law. Municipal Law.