EXTERNAL AUDIT OF OWN SOCIAL SECURITY SCHEMES: ANALYSIS OF THE SCOPE OF CONTROL BY COURTS OF AUDITORS ON RETIREMENT AND PENSION RECORDS análise acerca do alcance do controle dos tribunais de contas nos registros de aposentadorias e pensões

Abstract

The present work seeks to analyze the scope and consequences of the external audit obtained by the State Audit Courts in the State and Municipal Pension Regimes, based on a recent decision of the Federal Supreme Court, which decided, in the General Repercussion, that permanent servants under the terms of article 19 of the ADCT are not subject to the Special Social Security Regimes, but must be retired by the General Social Security Regime.

In this sense, considering that the Courts of Auditors are not judicial bodies, can retirements in disagreement with the decision of the Praetorium Excelso be registered?