Apreciação de contas de governos: uma análise nos municípios de Santa Catarina

Abstract

As assistants in the supervisory role, through External Control, the Courts of Accounts carry out technical analysis of the accountability of municipal mayors before judgment by the Legislative Branch. However, the Plenum of these Cortes is composed of members appointed by political representatives, which may allow for the influence of other interests, such as politicians, in the assessment of government accounts. This research aims to investigate whether there is a difference in the appreciation of the accounts of municipal governments in the state of Santa Catarina, due to the nature of the Rapporteur. To this end, the rapporteurs were categorized as politically indicated or not, in addition to checking the political alignment with the mayors. The account payments of 100 municipalities in Santa Catarina were analyzed between the years 2012 to 2018. The results indicate that there is a political influence on the appreciation of the accounts by the TCE / SC, both through the verification of the reflection of the political alignment between mayor and rapporteur, as for the analysis of the nature of the position of the rapporteur - whether incumbent, politically appointed or substituted auditor with a competitive exam. In general, advisory rapporteurs tend to approve more accounts than auditors. When politically aligned with mayors, this effect is even greater. In addition, only board members cast a dissenting vote to approve accounts opposed by the rejection. The results corroborate with previous research on the existence of political influence in the exercise of external control.