AN ANALYSIS OF RESTRICTIONS BY THE TCE-PE WHEN RENDERING ACCOUNTS IN MUNICIPAL CITY HALLS IN THE STATE OF PERNAMBUCO

Abstract

This article aims at making a qualitative analysis of the restrictions in accounts approved by the TCE-PE [State Audit Court of the State of Pernambuco], and of what they represent in fact: an entropy of the controlling system, operational irresponsibility, or lack of managers' autonomy when settling administrative carryovers as pointed out by the TCE-PE from 2000 though 2005 in the municipalities of the metropolitan region of the city of Recife. A research was carried out in governmental sites of Pernambuco and State Audit Courts in that State from April to May, 2006. The extension of the research encompassed fourteen (14) city halls in the metropolitan region of Recife. The sample was composed by city halls which underwent restrictions by the TCE/PE when rendering accounts from 2000 through 2005. The methodology applied was the empirical-exploratory study. 44 processes as opened by the TCE were analyzed, of which 20 were not trialed and hence had no opinion on Internet pages. Thus, it can be concluded that restrictions presented in the opinions of the TCE-PE were repeated in municipalities that pointed to Failures in Internal Controls, mainly in 2001.