Controle externo: um estudo sobre as impropriedades nas prestações de contas de governo dos municípios cearenses

Abstract

The Account Court of the State of Ceará Municipalities (ACSCM) is public agency that helps the Legislative Power in external control of the Ceará municipalities, that issues an opinion by report made based on the rendering of accounts sent to the agency through digital media and documentary. Therefore, the objective of the research is to analyze the inadequacies detected by the ACSCM in Accountability Reports from 2009 to 2012. The survey was conducted through the deductive method, has descriptive and qualitative approach. For its realization, they have been adopted as procedures to literature and document research. The research population are 184 municipalities in the State of Ceará, and the sample of the metropolitan area of Fortaleza, chosen for their representation as to Gross Domestic Product (GDP), the population density and the relevance of income and expenses. Content analysis was performed on the Government Account Services. Based on Normative Ruling nº 01/2003 and nº 01/2010, the improprieties were categorized, in view of the pillars of the Fiscal Responsibility Law (FRL): planning, transparency, accountability and control. The most frequent inadequacies relate to differences of the data in the Balance Sheet with the data in the Consolidated Balance Sheet and the data in the Municipal Information System (MIS). The city of Fortaleza presented the highest occurrence of improprieties, followed by Chorozinho and São Gonçalo do Amarante. Most improprieties of supply of government accounts in the period refers to Transparency. We conclude, therefore, that managers are not effectively aligned with the pillar of transparency contained in the FRL, since there are differences of the data in the accountability with the data reported regularly on the MIS, differences that compromise the analysis by the Court Accounts and hinder the process of public accountability by both external oversight bodies, and by society.