DAMAGE TO THE TREASURY: AN ANALYSIS ACCORDING TO THE LAW OF ADMINISTRATIVE IMPROBITY

Abstract

In this work, I analyze the damage to the treasury in the light of the Administrative Improbity Law, with the objective of understanding its impacts on public administration and the legal and institutional mechanisms aimed at its prevention and repression. The research is based on the assumption that the damage to the treasury directly compromises the execution of public policies, the provision of essential services and the credibility of state institutions. From a qualitative approach, based on bibliographic, jurisprudential and documentary review, I explore the fundamental concepts of administrative improbity, with a special focus on the modality that generates damage to public property. I also examine the changes brought about by Law No. 14,230/2021, especially the requirement to prove actual damage, and the effects of this change on the accountability of public officials. In addition, I present the main prevention and combat mechanisms adopted in Brazil, such as the role of the CGU, the TCU and the Public Prosecutor's Office, as well as international experiences applicable to the Brazilian reality. In the end, I conclude that the fight against damage to the treasury requires a combination of effective legislation, active inspection, a culture of integrity and the participation of society. The strengthening of these elements is essential to ensure a more ethical, efficient public management committed to the collective interest.