Accountability nos pareceres prévios do Tribunal de Contas dos Municípios

• Autor(a) principal: SOUZA, Antônio Emanuel Andrade de
• Data de Publicação: 2017
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da UNIFACS
• Texto Completo: http://tede.unifacs.br/tede/handle/tede/632
• topic: Tribunal de Contas; Pareceres Prévios; Accountability; Ciências Sociais Aplicadas

People's lives happen in cities. This closeness between Mayors and citizens makes the City Hall more sensitive to the demands of the population and this neighborhood should have repercussions in the adoption of public policies, in tune with the people's wishes. The Federal Constitution of 1998 elevated the municipalities to the condition of federated entities and these seek more and more participation in the distribution of public resources, a situation that will increase the responsibility of managers and supervisory bodies. Accountability is directly related to this movement of decentralization of power and responsibilities because it represents, in democratic societies, the control of the government by the people. However, the focus of this work is the role of the Court of Accounts as an agency of horizontal accountability, according on the classic definition proposed by O'Donnell. In this context, the general objective of this work is to verify to what extent the Bahia State Court of cities Accounts has been fulfilling its accountability potential in the assessment of cities accounts, based on the analysis of the Preliminary Opinions issued on the accounts for the year of 2014. The study required exploratory and descriptive research, through bibliographical and documentary research with content analysis and qualitative approach in the Preliminary Opinions of the twenty largest municipalities of Bahia in terms of revenue in 2014. The results of the survey revealed that the Bahia State Municipal Court of Accounts did not reach the maximum level of accountability in previous reports, according to the indicators proposed in the study, being well below the maximum possible level. Thus, it is recommended, among other attitudes, a change in the conception of the work done by the Court because its methodology was not designed to meet the legal changes that occurred with the promulgation of the Constitution of the Republic of 1988. It is observed the existence of limitations to work: the first one of temporal order, because the work done by the Court of Accounts of the municipalities is not static, suffers the influences of the evolution of the accountability. The second limitation is that the work was limited to the verification of accountability only in the Preliminary Opinions issued by the Court of Auditors of the Municipalities of the State of Bahia.