Prestação de contas eleitorais: um estudo sobre as inconsistências apresentadas nas prestações de contas eleitorais

Abstract

Among the main problems related to the management of public accounts, income statement presentation by candidates for public office in elections, both regional and national, are of considerable relevance. This occurs mainly after the 2015 TSE's assessment of unconstitutionality of private financing of campaigns by legal entities, and the consequent use of public money in the financings by the creation of the Special Campaign Financing Fund. Thus, understanding the procedures involved in the income statement, and understanding the main problems encountered by candidates regarding these, are important subsidies for society in the context of exercising social control over public accounts and choosing popular representatives. That said, the present study seeks to describe the process of income statement of electoral campaigns, to carry out a qualitative and quantitative analysis of the accountability of candidates for Federal Deputy for Paraíba in the 2018 Elections, and to highlight the recurring reasons for "approval with exception" and "disapproval". Among the data observed in the analysis, the delay in the presentation of accounts by 25% of the candidates, the lack of presentation of bank data in 27% of the total, and the omission of revenue / expenditure by 31% of the candidates themselves were highlighted. In addition, disagreements regarding the classification of failures in accountability between the technical opinion and judgement sentences were observed and discussed.