Análise de inconsistências apontadas pelo TCE/RS em auditorias municipais: estudo do controle externo da gestão pública

Abstract

This paper deals with the external control of public management, and its purpose is to analyze the natures of the appointments listed in the Annual Audit Report of TCE/RS, for the year 2004, in relation to the municipal executives from the state of Rio Grande do Sul. This is a documentary research with quantitative characteristics. The techniques of data analysis involved descriptive statistics and variance analysis. The results revealed that during the period under review, the major irregularities pointed out by TCE/RS, are related to: (1) expenses, (2) human resource administration (3) Internal Controls Systems. The regions thatpresented a high occurrence of inconsistencies are found in the north and the northwest areas of Rio Grande do Sul state. Furthermore, by variance analysis, it was noted that the municipalities with the highest number of irregularities listed by TEC/RS are those with: greater geographic area, larger population, higher GDP and higher Net Current Revenue, in a 95% reliance. The most significant finding reveals that the irregularities and deficiencies in internal control system are even higher in municipalities with the highest number of management failures evidenced.