A realização da accountability em pareceres prévios do Tribunal de Contas de Santa Catarina

Abstract

This article presents the results of research that aimed to analyze the realization of the accountability of preliminary reports (Pareceres Prévios - PP) produced by the Court of Auditors of the State of Santa Catarina (TCE/SC) concerning the annual accounts of Heads of municipal governments. Against the backdrop of the analysis need evidencing unfold in two distinct dimensions and the discussion of the analysis model used, the research showed that those PPs held little potential for accountability, given that the TCE/SC little advances in relation to this goal, not using or exploring the possibilities and the potential that the legislation offers and therefore do not contribute to the materialization of accountability. Finally, suggests some recommendations that could serve as guidelines in future research.