A importância da informação contábil no processo de prestação de contas dos partidos políticos no Estado do Ceará

Abstract

Political parties are entities under Law No. 9.096/1995 they are obligated to conduct accountability annually. The main income of these entities are the contributions of members and resources in the budget of the Union, coming from the party fund. Accountability of Political Parties is to verify if the information provided by these entities consistent with the actual handling accounting and financial. This study aimed to investigate the operation of the information produced by the accounting applied to political parties, thus contributing to the improvement of the process of accountability. Data collection was conducted through field research with questionnaires at the headquarters of political parties operating in the State of Ceará. Was also made a documentary research, where we used content analysis, checking the technical advice and full of TRE-CE in the years 2008-2010. This research is characterized as exploratory and descriptive qualitative approach. Thirty parties acting in Ceará, only nineteen responded to the questionnaire, where most have outsourced accounting, had some difficulties in the preparation of the parts that make up the deficiency as accountability system used for accountability, information from sources other than accounting and information received late or delayed, but the majority use the accounting party for purposes other than the requirements of the process of accountability. As for the documentary research was limited to the number of statements of account sent to TRE-EC in the period 2008-2010. In its development, it was observed that the activity in scope requires special attention on the part of accountants, since it was found that there are still many benefits accounts as judged by the Electoral Court disapproved or approved with reservations, showing that errors and irregularities are commonly found in this type of process.