Rejeição das contas anuais dos prefeitos pelo Tribunal de Contas do Estado do Rio Grande do Norte (TCE-RN), no período de 2015 a 2017
This research aims to analyze the main irregularities committed by the mayors that caused the issuance of opinions for the rejection of the mayors' annual accounts by the Court of Auditors of Rio Grande do Norte (TCE-RN), in the period from 2015 to 2017. The space The sample for the analysis wa...
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| Formato: | bachelorThesis |
| Idioma: | pt_BR |
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Universidade Federal do Rio Grande do Norte
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| Endereço do item: | https://repositorio.ufrn.br/handle/123456789/56832 |
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| Resumo: | This research aims to analyze the main irregularities committed by the mayors that caused the issuance of opinions for the rejection of the mayors' annual accounts by the Court of Auditors of Rio Grande do Norte (TCE-RN), in the period from 2015 to 2017. The space The sample for the analysis was all the Previous Opinions of the 167 municipalities in the State of Rio Grande do Norte in 3 (three) years, from 2015 to 2017, and the Content Analysis method was used. Data collection took place through the TCE-RN electronic address supported by an Excel spreadsheet. 267 irregularities committed by municipal public managers were identified in the 80 annual financial statements rejected during the period studied. The main irregularities stand out: Failure to send documents and information required by TCE-RN Resolutions; Deficiency in the collection of taxes, municipal fees and lack of collection of Improvement Contributions; Calculation of budget deficit; Absence of the Expense Detail Table (QDD) and laws/decrees relating to the opening of additional credits; Overestimated forecast of budget revenues; Transfer to the Legislative Branch of less/more than the proportion established in the Annual Budget Law – LOA or in the Federal Constitution; Absence of the Statement of Changes in Shareholders' Equity and Explanatory Notes; Total Personnel Expense (DTP) above the legal limit at the end of the year; The data reported in the rendering of accounts relating to revenue and expenses incurred are not compatible with those reported in the electronic system SIAI, from TCE-RN and Deficient evidence of Remains Payable, Remains payable registered without the corresponding financial availability. It is concluded that serious deficiencies remain in the management training of municipal managers, since only 03 accounts were approved with reservations for the 167 municipalities in the period from 2015 to 2017 and that mayors do not adequately use planning in their administration . Likewise, there are opportunities for improvements for TCE-RN in procedural procedures as a whole, whether in the procedural area itself, in the development of specific technology or even in the contingent and qualification of technical personnel involved in procedural instruction. |
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