“Siga a despesa pública”: o macroprocesso de execução orçamentária como fio condutor da investigação dos crimes de peculato-desvio no contexto da contratação de fornecedores

Abstract

This work aims at contributing to the improvement of State criminal persecution activity (criminal accountability) towards complex corruption crimes specially embezzlement in the context of public contracts with suppliers, involving deviation of vast amounts of public resources annually in Brazil. Through the establishment of logic and chronologic relations between corruption crimes, money, budget execution and probation activity, we propose an investigatory methodology for such phenomena, understanding them under the lens of budget execution macroprocess with double angle: theoretical or static-normative (given by regulatory norms for public expenses completion) and practical or dynamic-structural (given by the ordinary administrative practice regular in the model normatively placed). The normativechronological and structural-spatial comprehension of budget execution macroprocess establishes a procedure that has been unfolding itself, in the recent institutional practice at MPBA, as a useful technique not only for guiding the juridical-investigative thought in investigations initial planning and development, but also for assisting a more adjusted typification for investigated facts, a significative content extraction inside the wide universe of evidences (analytical activity) and a logic, simplified and concatenated exposure of multiple complex facts in judicial pleadings, facilitating the comprehension and syndicability of Judiciary Branch accusatory thesis by further procedural actors and by society itself.