Do controle do tribunal de contas da união (TCU) sobre os serviços sociais autônomos, com ênfase no Senac

Abstract

This study intends to verify the theoretical and practical aspects, mirrored in the national legislation, with the objective of analyzing the theme on the Control of the Court of Accounts of the Union, specifically related to the Autonomous Social Services, with a more detailed study in the National Service of Learning - SENAC. For that, a deductive method was used, once the study was started with general elements of the Court of Auditors of the Union, starting with the more specific theme. This study about this article are contained in the field of Constitutional Law, Tax Law and Administrative Law in relation to the resources involved. There was a brief discussion on the audit powers of the Court of Auditors of the Union as well as on the controls applicable to the Court. Autonomous Social Services were also mentioned, as well as the parafiscality and its specific purpose. The scope of this scientific article is to bring the theme to a timely discussion.