Uma análise dos principais aspectos presentes nas reprovações de contas das prefeituras do estado da Paraíba, quando da gestão de recursos da união.

Abstract

This study has as objective discovers which the reasons classified according to the Organic act of TC U (Tribunal of Bills of the Union), that you/they took mayors paraibanos have her/it bills considered irregular, when managing resources of the Union. In this norm it is present the classification in 4 reasons that justify the opinion given by the Tribunal. It was researched in a list 146 processes had as bills reproven in the State of Paraiba by the Tribunal of Bills of the Union. For the reach of the proposed objective, he/she based on the exploratory method, in bibliographical and documental research, for the counting of the concepts and characteristics of the disapproval of bills, besides the presentation of data obtained through statistical analysis. The results show that the largest noncompliance incidences and, consequently, of disapproval of the bills it is related with the bad application of the resources addressed to the education areas, works and facilities and health. The Interior paraibano consists with the largest disapproval index, with an average of analysis of the process I spill of 7,2 years; tends as larger reason of irregularity detected the omission more frequently of rendering bills and resource modality of irregularity was presented in resources destined a education. Starting from that evidence, exposed the managers and society in general, he/she intends that the studies, concerning the theme are deepened and applied in other states, considering that that can be a national problem.