Análise das principais irregularidades cometidas pelos prefeitos que motivaram a rejeição das contas pelo Tribunal de Contas do Estado de Pernambuco (TCE-PE), no período de 2014 a 2016

Abstract

This research has the objective of analyzing the main irregularities committed by the mayors that motivated the rejection of the annual accounts by the Court of Accounts of the State of Pernambuco (TCE-PE), from 2014 to 2016. This study uses the Content Analysis method to examine the Preliminary Opinions of the 185 municipalities of the State of Pernambuco, from 2014 to 2016. The data used were extracted from the electronic address of the TCE-PE. The results showed that, during the period studied (2014-2016), 580 irregularities were identified that motivated the rejection of 153 municipal accounts by the TCE-PE, where the mainirregularities were, in order: personnel expenses, social security contributions, transparency, twelve-year pass-through, budget execution deficits, application in the maintenance and development of education, Municipal Sanitation Plan, Integrated Solid Waste Management Plan, leftovers payable during the last two quarters of the mandate and opening of additional credits. It is concluded that the mayors are not prepared to manage public resources, since 102 municipalities out of a total of 185, or 55.14%, had their accounts rejected in at least one of the years analyzed when committing the irregularities. Among the rejected accounts, Custódia, Toritama and Palmeirina stand out as the municipalities that committed the most irregularities during 2014 to 2016. The research contributed mainly to the reduction of informational asymmetry regarding the administration of public resources by their mayors.