Resultado da análise das prestações de contas dos municípios do estado do Ceará na visão do Tribunal de Contas dos Municípios

Abstract

This study is based on accounts rendered of the Municipal districts of the State of Ceará, understood as group of documents and information stemmed of the internal control that allow to evaluate the acting of the administration of the responsible for politics, goods, values and public services, as well as the conformity of the administrative controls in general, specifically, the accounting result of the execution budget, financial and patrimonial. The main objective of this work is to verify the result of the accounts rendered of The Municipal districts from Ceará, under the prism of the Tribunal of Accounts of the Municipal districts, basing on the established rules for the Instruction Normative number 01/97, that demanded the implantation of the internal control, as well as the limitations and demands imposed by the Complementally Law number 101/2000, Law of Fiscal Responsibility. For the development of this work, besides studies in the specific legislation, it was also necessary a bibliographical revision that it based theoretically this study supporting in several authors. In a second stage, a documental research was realized with the analysis of the sentences and opinions emitted by the Tribunal of Accounts of the Municipal districts about the accounts rendered of twenty-six Municipal districts of the State of Ceará, with the objective to verify the accounts of management and government, to identify and to register the types of accounts flaws and the frequency that they happen. It was concluded that were relegated to certain insignificance controls that can determine administration indicators capable to allow the gauging of the efficiency, effectiveness and economy of the administrative action or, still more, that allow to reveal the dimension of the performance in an effective way. It appeared a widespread necessity of implantation of a central organ of internal control that looks for the improvement of the techniques to prevent the appearance of occurrences that cause problems contrary to the interests of the Administration, to provide a permanent and concomitant monitoring, to facilitate to the managers accurate information to take the appropriate decision in each case and to allow the perfect planning and programming of government's actions, to increase positively the economic and social results of the public politics implemented, consequently to obtain better results in the appreciations and judgments of the Tribunal of Accounts.