The external control of the accounts of the 144 municipalities of Pará: an implication in the evolution of Brazilian democracy

Abstract

The external control of the accounts of the 144 municipalities of Pará: an implication in the evolution of Brazilian democracy El control externo de las cuentas de los 144 municipios paraenses: una implicación en la evolución de la democracia brasileña O controle externo das contas dos 144 municípios paraenses: uma implicação na evolução da democracia brasileira [Artigo apresentado no Congresso de Ciências Contábeis e Atuariais da UFPB -CONCICAT 2018 -Fasttrack] AbstractPurpose: to analyze the situation of the external control of municipal accounts in the state of Pará in relation to timeliness of information and its relation to the democratic process in the sense of accountability. Methodology:The research was developed with the support of the stakeholder theory, classified as exploratory, descriptive of quantitative approach. An exploratory investigation supported the investigated subject, starting from the cataloging of the 144 municipalities that form the state of Pará, with consolidated accounts. Using the empirical-analytical method, a longitudinal database of nine consecutive years was formed from 2008 to 2016. The data were collected on the website of the Court of Accounts of the Municipalities of the State of Pará (TCM / PA). The variable of analysis was the time spent by the court to render decisions on municipal accounts. Results:The findings revealed that the 146 municipalities delivered a total of 2,330 accounts in the period from 2008 to 2016, and only 600 cases were appreciated. Between the protocol date and the TCM / PA decision presented a median of four and a maximum of eight years. Contributions of the Study:The research contributes to the dissemination of information on the timeliness of assessments of municipal public accounts by the courts of accounts. For information to have utility to users it should be timely. The fact that the control of the courts of accounts happens a posteori, timing becomes relevant because it deals with information necessary to democracy. According to Melo, Pereira and Figueiredo (2009), government institutions with the purpose to control the acts of public power have attracted, in the last decades, a greater attention of society. Pinho and Sacramento (2009), investigating accountability in Brazil, demonstrate that society has participated more actively in the control of government actions in the last 20 years. Resultados:Os achados revelaram que os cento e quarenta e quatro municípios entregaram o total de 2.330 contas, no período de 2008 a 2016 e, apenas 600 processos foram apreciados. Entre a data de protocolo e a decisão do TCM/PA apresentou mediana de quatro e, máximo de oito anos. Contribuições do Estudo:A pesquisa contribui para disseminação de informações sobre tempestividade das apreciações das contas públicas municipais pelos tribunais de contas. Para a informação possuir utilidade, aos usuários, deverá ser tempestiva. O fato do controle dos tribunais de contas acontecer a posteori, a tempestividade ganha relevância por tratar de informações necessárias a ...