Irregularidades ensejadoras de reprovações de contas anuais em municípios paraibanos

Abstract

This research aimed to identify the most recurring irregularities in the town hall Annual Accountability reports of municipalities in Paraíba. For this, a survey was conducted in the legal procedure system of Paraíba’s Court of Auditors (TCE-PB), finding the reasons behind the submission of previous legal opinion against the finances’ approval by the local Legislative Power. The analysis investigated the finances of the period that goes from 2014 to 2017. The results showed that, on average, the ECA disapproves about 20% of the finances assessed. The three most recurring irregularities in the disapproved finances were: social security contribution, inconsistency in the budgetary control management and cash shortage. In contrast, irregularities in contracts were the least recurring. On average, each disapproved finance shows 7.5 irregularities, with municipalities over 50 thousand inhabitants comitting more irregularities. Municipalities of up to 5,000 inhabitants, on the other hand, commit less irregularities prone to finance disapproval.