Assimetrias do controle externo: um estudo acerca da atuação das Câmaras Municipais e do Tribunal de Contas no julgamento da Gestão Municipal no Brasil.

Abstract

This study aims to verify whether City Councils in Brazil follow the recommendations of State and Municipal Courts of Accounts in the judgment of public accounts. The temporal scope focused on the fiscal year 2019, selected due to data availability and the timeframe required for the completion of the research. The study analyzed the technical and oversight roles of the Courts of Accounts, as well as their interaction with the Public Prosecutor’s Offices of Accounts and the City Councils. A descriptive methodology was adopted, with both qualitative and quantitative approaches, based on documentary analysis of a sample composed of 360 randomly selected Brazilian municipalities. The results revealed a significant disparity between the technical opinions issued by the Courts of Accounts and the political decisions made by the City Councils. It was frequently observed that municipal legislatures approved government accounts despite recommendations for rejection issued by both the Courts and the Public Prosecutor’s Offices of Accounts. Furthermore, the research identified a high degree of heterogeneity in the transparency and accessibility of accounting data, with considerable variation among states in terms of efficiency and public disclosure. The study also found that the lack of adequate technical structure within municipal legislatures, delays in judgment, and the absence of standardized control systems undermine the effectiveness of oversight over municipal public management. Given this context, institutional strengthening, harmonization of technical and political criteria, and the creation of a unified national system for the publication of control information are essential measures to promote greater transparency, accountability, and effectiveness in the oversight of public accounts in Brazil.