Controle externo e o julgamento político das gestões municipais.

Abstract

Most research on Accountability is focused on the analysis of data issued by the State Court of Accounts, which is an auxiliary body for the judgment of municipalities' accounts, with the need to seek more information about this procedure on the part of the control exercised by the Municipal Legislative Chambers. Based on this premise, the research has the following problem: on what points do the Opinions of the TCE and the CFO condition the political judgment of government bills carried out by the Municipal Legislative Chambers? The questioning leads the research to follow in the direction of discovering factors that are more and less frequent determinants in the decision-making of the Municipal Councils of Paraíba. The research has the general objective of analyzing in which points the Opinions of the TCE and the CFO imply in the political judgment of municipal government bills exercised by the Legislative Chambers. It uses the following research methods: of a basic nature, which has a qualitative character in the aspect of documentary research and descriptive analysis of the Opinions of the Court of Auditors of the State of Paraíba, the Public Ministry and the Finance and Budget Commissions, obtained through the Tramita System, linked to the official website of the Court of Auditors of the State of Paraíba and decisions of the Jurisdictional bodies; of a quantitative nature from tabulated data based on the exploration of information and selection of the choice of dependent variables and independent variables, in addition to the application of descriptive analysis of frequency and binary logistic regression. The results showed that the Municipal Councils of Paraíba tend to approve more the annual accounts of the municipal governments based on the causes that underlie the Opinions of the TCE-PB and the Finance and Budget Commission, which identified the factors: causes of improprieties in the municipal management, damage to the treasury, basis on the opinions of the TCE-PB and irregularities remedied or likely to be remedied. The guarantee of understanding that these causal factors are a parameter and support the judgments of the Municipal Councils demonstrates that this body may tend to approve more than disapprove, however, in 52% of the cases it disapproved based on the damage to the treasury identified by the Tribuna de Contas of State.