Análise das ressalvas apontadas pelo TCE-PR nas prestações de contas municipais do ano de 2015

Abstract

The population is increasingly interested in understanding the role of the state. Accordingly, the public accounting has gone through transformations, in order to the transparency and efficiency of public money management. In this sense, the objective of this study is to analyze the reservations performed by the TCE in the audition of municipal accounts of 2004. Highlighting accounting aspects contemplated through the opinions issued by the Court of Auditors in the state of Parana. It is an exploratory research, where the data was collected through the Prior Opinion Decision by the TCEPR. The municipalities analyzed are those who have an opinion with a date of res judicata. It proved possible to identify that of the 399 municipalities of the Paraná State, 268 have prior notice published. Of these, there is a total of 229 notes, that separated in large areas classified by divergence or delay in accountability (32,47%), internal control (16,02%), budget gap (14,72%), staff (12,12%), balance sheets divergence (11,69%), advertising records (6,92%), FUNDEB (4,33%) and Others (1,73%). Regarding the accounting aspects contemplated through the opinions issued by the TCE-PR, It was noted that the areas related to the NBCASP are the areas of divergence or delay in accountability , internal control and balance sheets divergence.