EXTERNAL OVERSIGHT BY THE COURT OF ACCOUNTS OF THE STATE OF PARANÁ OVER THE MILITARY POLICE OF PARANÁ: A RECENT JURISPRUDENTIAL ANALYSIS

Abstract

This article analyzes the exercise of external oversight by the Court of Accounts of the State of Paraná (TCE-PR) over the Military Police of Paraná (PMPR), based on a systematic examination of its recent jurisprudence. The study aims to understand the criteria adopted by the oversight body in monitoring the administrative management of the Corporation, as well as the impacts of these interpretations on police operational activity. A qualitative, descriptive-analytical approach was adopted, based on documentary analysis of jurisprudential bulletins and rulings issued by the TCE-PR, selected according to thematic and temporal criteria, with emphasis on matters related to public procurement, emergency purchases, administrative planning, expenditure documentation, and managerial accountability. The findings indicate that the external control exercised by the TCE-PR has been guided by increasingly objective criteria, centered on administrative governance, prior procurement planning, and qualified accountability, avoiding automatic attributions of responsibility and favoring contextual analysis of administrative decisions. It is concluded that the analyzed jurisprudence does not seek to restrict police activity, but rather to induce more planned, documented, and technically grounded administrative practices, reconciling the operational efficiency of the PMPR with the principles of legality, cost-effectiveness, and legal certainty.