Análise das principais irregularidades que motivaram a rejeição das contas anuais pelo Tribunal de Contas do Estado de Tocantins (TCE-TO), no período 2014-2018

Abstract

The objective of this research is to analyze the main infractions committed by the mayors which induced the rejection of the annual accounts by Tocantins State’s Account Office (TCE-TO), between 2014 and 2018. The universe chosen for analysis comprehends the 139 counties from this state. The data was analyzed with the Content Analysis method and it was collected in the TCE-TO's site. The results demonstrated that 405 Accountant's Opinions were sent, from which 206 were motivated by the rejection of the government accounts. The main infractions indicate the absent or minimum collection of the social security contribution, the improper accounting record of relevant facts, the financial deficit or the registration in the remains to be paid having no availability, the unauthorized or the post authorized opening of the additional credits and the budget management deficit. Between 2014-2016, the counties with the most infractions rates were Ananás, Araguaçu, Esperantina and Paranã. Through the number of Accountant's Opinions which advised the rejection of the government accounts (206), it was noted some mayors were not effective managing the public resources for the fulfillment of the legislation, representing 50.86% of Accountant's Opinions sent by the TCE-TO. As main contribution of this this research, it stands out the reduction of the informational asymmetry in the governmental accountability related data.