Análise dos problemas apontados pelo TCE/PB nas prestações de contas anuais das câmaras de vereadores dos municípios paraibanos

Abstract

The purpose of this article was to analyze the main problems pointed out by the Paraiba State Audit Court in relation to the Annual Accounts Rendered by the municipal councils of Paraiba, between 2014 and 2017. The documents contained in the annual rendering of accounts, Initial and Defense Technical Reports, Opinions and Judgments. As for the objectives, the research was characterized as descriptive, and deductive as to the method used. The work approach can be defined as quanti-qualitative. The survey concluded that the State Court of Auditors approved 96.28% of the account rendering analyzed, in turn, the accounts considered Irregular totaled 33 rendering of accounts, that is, 3.71% of the results of the period. There was a rate of decline in the disapprovals of the accounts. It was also noted that in 2016, despite being an election year, this detail did not corroborate to increase the number of irregularities. It was also found that the main irregularities are concentrated in the facts of Excess of remuneration of the Mayor, Expenses with Personnel Payroll above the limit set in the CF, and failure to pay the Employer's Social Security Contribution. The research also shows the lack of management, due to the non-compliance with the recommendations of the Court of Auditors, and the practices of the same irregularities, year after year. Standing out in a negative way, the Legislative Houses of the municipalities of Cabedelo and Cruz do Espirito Santo that had their accounts disapproved throughout the period of analysis.