Institutional cooperation between courts of auditory and public prosecution office to cover the vacuum in supervision of crimes against public finances as a factor for the effectiveness of fundamental rights

Abstract

The effectiveness of fundamental rights requires good management of public resources. This article proposes the need for coupling between the Audit Courts and the Public Prosecutor’s Office as a way of increasing the quality of fiscal responsibility and, ultimately, being an instrument for realizing fundamental rights in all meanings. The authors’ theoretical framework, regarding the need for this cooperation, is based on Niklas Luhmann’s theories of state capacity and systems, proposing that better communication and integration between these bodies can lead to more effective supervision in the area of public finances. Using an empirical approach, the study reveals a significant gap in the supervision of crimes against public finances, with only 0.12% of criminal actions proposed by the MP relating to these crimes in the universe of crimes against public administration. To address this gap, internal measures are proposed within the public agencies, as well as cooperation agreements to facilitate the sharing of data and information. The study suggests the creation of a Laboratory for Budget and Public Policy Analysis (Laboratório de Análises de Orçamentos e Políticas Públicas — Laopp) as an effective strategy to promote integration and improve budgetary and financial oversight, aiming at the effectiveness of budgetary norms and the protection of fundamental rights through prudent and responsible fiscal management, and, thus, contribute to the effectiveness of fundamental rights.