Duarte Junior, Ricardo César FerreiraCortez, Danielle Martins da Câmara2018-03-082021-10-132018-03-082021-10-132017-12-06CORTEZ, Danielle Martins da Câmara. O Direito Administrativo Sancionador e o Princípio da Culpabilidade no âmbito dos Tribunais de Contas. 2017. 64 f. Monografia (Especialização) - Programa de Pós-Graduação em Direito Administrativo, Centro de Ciências Sociais Aplicadas, Universidade Federal do Rio Grande do Norte, Natal, 2018.https://repositorio.ufrn.br/handle/123456789/44174This paper presents a study about the incidence of Sanctioning Administrative Law, in particular, the principle of guilt in the Courts of Accounts processes. We will verify that the Court of Accounts, despite exercising an administrative function, is not bound to any of the three branches of government (Executive, Legislative and Judicial), considering it to be an independent and autonomous body established by the Federal Constitution itself. By studying the legal nature of the functions performed by the Courts of Accounts, based on decisions and discussions about the applicability or not of the administrative process law (Law 9784/99), we conclude those courts to be a body that holds the punitive power as it applies administrative sanctions to offenders who manage public affairs, or who use, collect, store, administer public money, goods and values, for not observing legal provisions, in addition to preventing the occurrence of new illicit conduct, intimidating others who have not been penalized, to act in compliance with the requirements of the law. The Sanctioning Administrative Law, which is at the same time the power that the public administration has to apply sanctions based on the Authority-Duty to punish the State for the general interest, is also limited and controlled by the Law, through guarantees established in rules and principles, in order to contain the excesses practiced in the exercise of power. Therefore, we understand that the Court of Accounts in the exercise of its power to punish should be subject to the legal regime of Administrative Sanctioning Law, assuring defendants the incidence of their constitutional principles such as legality, typicality, non-retroactivity, guilt, of non bis in idem, due process of law. In spite of the divergence that exists regarding the observance or not of the principle of culpability in the sanctioning administrative process, that is, of the need to analyze the fraud and guilt in the strict sense of the conduct practiced by the subject, we come to the conclusion that this principle is present in the cases in which the State imposes administrative sanction, including within the scope of the Courts of Accounts at the time of its judgment.openAccessTribunal de contas. Direito administrativo sancionador. Princípio da culpabilidade. Aplicabilidade.Court of accounts. Court of audits. Administrative law sanctioning. Principle of guilt. ApplicabilitypostGraduateThesis