Avaliação da conformidade das NBCASP por parte dos tribunais de contas estaduais

Abstract

Due to the process of convergence of Brazilian Accounting to International Accounting Standards, it became necessary to propose convergence of the Brazilian Public Accounting Standards (NBCASP) to the international scenario. This process should be completed in 2015, as the change in public accounting to adapt to the new accounting rules in force in the country, are now mandatory requirement as of this year. In this sense, the present work has the objective of verifying how the process of adaptation to the new system on optics of the State Accounts Courts (TCE's) is. For this, a descriptive, explanatory and bibliographical research was carried out in the opinions of the TCEs of the States of Bahia, Ceará, Goiás, Pará, Paraná and São Paulo, from 2012 to 2016, selected from the highest state GDP of each Brazilian Region , including the State of Ceará, since it is the place of research. The results showed that the Bahia TBI was the most efficient in its recommendations and that the worst result was found in the TCE in São Paulo. The most recommended recommendations were the correct use of LOA, LDO and financial statements according to MCASP. It was found that the state audit courts, although it initiated the NASCP investigation process, did so differently from one another, the results of which have an impact on the expected convergence process. It was also observed that non-compliance with the implementation of the system did not generate sanctions for public administrators, which should be evaluated in relation to the expected convergence.