A influência política da governabilidade no julgamento de contas municipais no estado do Paraná: possíveis consequências para o desenvolvimento local

Abstract

This study has the purpose to analyze the judgment of the annual accounts of the Municipal Mayors of the State of Paraná, since the issuance of the preliminary opinion by the Court of Accounts of the State of Paraná until the actual trial by the Plenary of the Legislative Houses, in order to determine which grounds that lead some Municipalities of Paraná reject the prior opinion of the Court of Accounts when suggesting disapproval (error) of accountability. Therefore, it is an explanation of the structure and formation of the state, their forms and types of government existing in the Brazilian system for the purpose of better understanding of the topic. It is then treated the types of external control, with emphasis on parliamentary control exercised with the assistance of the Court of Accounts, pursuant to the applicable Federal Constitution. The study shows to be relevant, since the judgments of the annual accounts of the Municipal Mayors conducted by local councils of the state of Paraná are not being accompanied by other organs of control, even by the Court of Accounts of the State. Thus we intend to investigate the effectiveness of technical analysis conducted by the Court of Auditors of the State when issuing preliminary reports, as well as the political influence of governability when the previous rejection of opinion occurs in the moment of the effective prosecution of these accounts by the Plenary of the Legislative Houses. The research method follows the taxonomy used by Vergara (2004), which proposes two criteria: a) about the purposes and, b) as to the means. As for the purpose, can be classified into exploratory and explanatory research and as to the means in literature and documents. The qualitative methodology of content analysis will be used for data analysis. As a result of research it turns out that the rejection of prior opinions occurs by political issues, since there is no legal and technical motivation and the influence of governance in the judgment of the accounts occurs indirectly , since the Court is not present at the trial itself. The political influence of governability takes place during service of process, contributing to the inertia of the Legislative Houses in place on the processes in the agendas of judgments , in order to maintain the benefits of still accounts without the effective judgment by the plenary of municipalities.