Financial Accountability and Criminal by Public Moneys - Guardianship of Constitutional Rights Fundamental Social

Abstract

The implementation of the Constitutional Social Fundamental Rights is one way to proceed. It is necessary, appropriate and proportionate, following the constitutional principles (constitutional) transparency and responsiveness to the demands of the population, accountability and self-responsibility. All this also involves the development of constitutional principles that are anti-corruption. The financial and criminal liability could constitute an incentive to improve the management of public funds and the enhanced enforcement of fundamental constitutional principles. The constitutional, administrative, criminal areas, public management and administration and good governance science, should be articulated in a single strategy. Federal Court / Constitutional, Supreme / High Court of Justice or audit offices have to be considered together. Courts which should be alert to the management of taxpayers resources and the debt of public authorities and public companies. Courts which should be alert to the management of taxpayers resources and indebtedness of governments. Debts even have implications for national sovereignty and relations with external creditors. It is important to manage with competence and honesty public money. We can not forget, in parallel, of necessity, appropriateness and proportionality of the existence of an effective criminal responsibility and appropriate means to recover public assets, aimed at achieving the Social Fundamental Constitutional Rights in countries like Portugal or Brazil, which have been irregularly diverted to serve private interests.