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Questões relativas aos Tribunais de Contas
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O Ministério Público junto ao Tribunal de Contas não integra o Executivo, há algum equívoco no teu entendimento, permissa venia. O STF entende que o Ministério Público junto ao Tribunal de Contas integra o próprio Tribunal de Contas como instituição, ou seja, não tem autonomia administrativa e financeira. Eu sei que isto mitiga muito a independência do MP junto ao Tribunal de Contas. Me parece que há uma PEC tramitando para fazer esta separação definitiva, mas eu não sei em que pé anda. No entanto, os agentes do MP junto ao Tribunal de Contas tem todas as garantias e prerrogativas como os demais membros do Ministério Público, tais como, vitaliciedade, independência e assim por diante. A base legal que dá a conformação do MP junto ao Tribunal de Contas é o art. 133 da CF. Acesse o site do STF e, na parte da pesquisa de jurisprudência, indique este dispositivo que verá toda a conformação deste órgão. A matéria, hoje, é incontroversa, diferente do que fora outrora.
O Tribunal de Contas tem a sua estrutura e organização estabelecida a partir do art. 70 da CF. É órgão independente e autônomo, conforme várias decisões do STF, em que pese alguns autores dizerem que é auxiliar, passando a idéia de subordinação. Este entendimento decorre do fato de que o art. 71 da CF fala que o Congresso Nacional terá o \"auxílio\". Tem a função de auxiliar, mas isto não significa que é órgão auxiliar. Aliás, há uma série de competências do TC que não são submetidas ao exame do Congresso. O TC julga - na via administrativa - diretamente sem passar pelo crivo do Congresso.
Estas competências estão definidas no art. 71, II. Já a competência do art. 71, I, esta sim é submetida ao julgamento final do Congresso. A matéria é complexa, mas, após um maior contato com ela as coisas ficam mais claras. O STF já se manifestou, em inúmeras ocasiões que o TC é independente e autônomo, em que pese estar inserido dentro do Título do Legislativo. No art. 75, o constituinte manda que se aplique as mesmas regras aos Estados-membros e define o número de Conselheiros que é de 7 nos Estados. Na união é nove.
Nos Estados, a composição é da seguinte forma: 7 Conselheiros, sendo 4 indicados pela Assembléia, idade mínima de 35 anos e conhecimento das matérias atinentes aos TC - direito, contabilidade, economia; dois da carreira, sendo um do MP Especial e outro entre auditores, e o último integrante de livre escolha do Governador. Súmula 653 STF. Simetria com a forma federal.
Abaixo dos Conselheiro, há, no TCE RS 7 auditores substitutos de conselheiro. No TCE RS tem que ter formação jurídica, outros Tribunais aceitam formação superior em várias áreas - Administração, Economia, Direito, em geral.
O número de sete decorre de lei, pois a Constituição Federal não estabelece o número para auditores substitutos, só para Conselheiros.
A função do Auditor Substituto é de substituir o Conselheiro nas ausências em geral - férias, licença, etc. Quando em substituição ele exerce a função de julgador das contas.
O Ministério Público Especial hoje possui quatro integrantes. Os Auditores Públicos Externos compõem o Corpo Técnico e há formação em diversas áreas - direito, economia, administração, contabilidade, engenharia...
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