Uma Análise sobre a Accountability dos Pareceres Prévios do Tribunal de Contas de Municípios com maiores PIB(s) do Estado de São Paulo

Abstract

Since the redemocratization in Brazil, there is a term not yet literally translated into Portuguese, having been published in the national literature, with a significant increase of academic works on the subject mainly from the last decade: it is denominated accountability. The term refers to the way the public agents are accountable to the society for over all of their acts. In this sense, the fields of accountability, research seek to understand as the Courts of Accounts, through institutional control, can be characterized as an instrument of accountability. The present study was based on an analysis of previous opinions produced by the Court of Accounts of the State of São Paulo, using a sample consisting of 28 opinions from the 14 municipalities with the highest GDP in the state, except for the capital, which is endowed by its own Court of Accounts, from the period of 2014 and 2015. The samples were submitted to a methodology of data analysis, using specific indicators in accordance with revised literature, with the objective of inferring which opinions are, in fact, instruments of accountability themselves. The results obtained showed that the indicators do not stimulate their full potential for accountability. In particular, in one of the analyzed waves, there are weaknesses, in particular a low popular participation in the process of auditing public accounts, which can be attributed to a racial stance in the Court of Auditors and evolution is necessary.