Eficácia das decisões em débito e multa dos tribunais de contas (TCE E TCM) no Estado do Ceará no período 2010-2017

Abstract

This is an exploratory research on the performance’s results regarding the Mu-nicipal Court of Accounts and the State Court of Accounts, both located in the public sphere of the State of Ceará, in order to identify the effectiveness of the judgments that these Courts delivered in the period of 2010 to 2017. The mais approach was to measure the percentage (effectiveness) of the pecuniary deter-minations contained in the judgments, which are subdivided into debits (amounts to be repaid to public coffers) and fines (penalties referring to irregularities). In the first analysis, it was understood as necessary the adoption of an objective criterion that would make it possible to establish numerical parameters for the evaluation of the results of the Audit Courts. Therefore, an indicator that could provide reasonable certainty was chosen, plus precision and reliability to the re-search findings and, at last, refute essentially subjective conclusions. It was pro-posed, thereafter, to analyze the judgments’ success rate from the quantitative values recovered in relation to the total applied debts and fines, so it’s under-standing would reflect the Court's performance and how much its authority has been respected. In this sense, the main objective was to quantify financially the benefit that both courts return to society. Whether the institution is efficient in relation to the cost it represents in the state budget, as well as whether it is effec-tive against the benefit actually generated from its decisions.