O Ministério Público de Contas como instituição inerente e essencial à judicatura de contas

The article explores the role of the Public Prosecution Offices within the Brazilian Courts of Accounts as inherent and essential institutions to the jurisdiction exercised by those courts and to the external control of public administration, from historical and legal perspectives. It does so by identifying and analyzing the historical influences of the Court of Accounts model adopted in Brazil in the 19th century, the normative evolution of the PPO within the Brazilian Federal Court of Accounts since then, and its constitutionalization in 1988. The legal perspective encompasses two analyses: one strictly normative, focusing on the PPOs’ constitutional legal framework; and another principled-deductive, centered on the fundamental guarantee and principle of due process of law, considering an external control system where the superior bodies hold judging powers and the ability to impact the rights of individuals and legal entities.