The Annual General Review Of The Allowances Subsidy As A Constitutional Right In The Appreciation Of The State Courts Of Accounts

Abstract

The Brazilian federation is structured from federative entities endowed with partial autonomy, with its own resources, and with attributions directed by the Federal Constitution of 1988. The municipality, due to its history of political and constitutional construction in the country, assumed relevant and stable roles within the new constitutional system. Constitutional Amendment no. 19 of 1998, innovated innumerable aspects of the public administration in its three spheres, among the alterations the possibility of applying the institute of the annual general review to the subsidy of the councilors stands out, being this institute the object of the present research. The deductive method was used, with a literature review, using books, articles, historical documents and analyzing the constitutional legislation on the topic, also seeking historical information on the role of city councils in the Brazilian political and constitutional scenario, complementing the research through of the analysis on the competence and positioning of the Courts of Accounts, which are favorable to the application of the institute of the annual general review to the councilors' subsidy, highlighting and also the jurisprudence of the Court of Auditors of the State of Tocantins, which recently changed its understanding regarding the application of the institute to the subsidies of municipal parliamentarians. It was found that, from the constitutional point of view, in line with the judgments of the court of accounts, councilors are entitled to a general review of the remuneration of the subsidy, as a mechanism to combat the natural corrosion of the value of the currency and its purchasing power.