Análise das inconsistências apontadas pelo TCE-AM nas prestações de contas anuais dos executivos municipais: uma abordagem ao controle externo

Abstract

With the advent of the Fiscal Responsibility Law (FRL) in 2000, it was believed in a new position in the practices and public management culture. However, by assessing the performance of the external control of the TCE-AM in electronic site of this Court of Auditors, there was a current rejection rate of the annual accounts of the Municipal Executive between 2006 and 2013. This fact aroused interest in the study of causes that have influenced the results, considering that, even with the implementation of the FRL for more than ten years, municipal management bodies still incur with rejection of its annual accounts. Based on Kronbauer et al (2011) studies, which addressed this issue, the research was applied in Amazon towns. The study conducted in this study analyzed the External Control of Amazonas Court front of the Municipal Executive. The objective outlined is the analysis of notes issued by this Court audits in the supply of unapproved accounts in 2012. The purpose of this analysis was to identify the pointed inadequacies and seek to relate them to social and economic indicators to see if they influence on the results, considering that, today, in addition to the constitutional provision, the public Administration is surrounded by rules and regulations that seek to control and inhibit abuses in the spending of public money. The applied data analysis techniques involve descriptive statistics and analysis of variance. The results revealed that in a sample of 15 towns with rejected bills, there were 746 improprieties during the period of study. They are distributed in groups: electronic submission of data and audit services; internal control; implementation of revenue; implementation of expenditure; tenders and works and services contracts; personnel management; wealth management and others. The group with the higher incidence was the bidding and contracts of works and services, the second was the group regarding the electronic submission of data. The analysis of variance showed that the previously mentioned indicators do not constitute a differentiating factor in the quality management. Given the results, it can be concluded that the continued failures of municipal accounts are due to the absence of the internal control body in the Municipal Administration. It lacks transparency, accountability and governance in public management, as well as misconduct of dignity and decorum of the office through the practice of political-administrative violation of Mayors. As a suggestion, it would be interesting to do a new study when the trial cycle of 2012 comes to an end in order to extract results of a study with a larger scope.