FISCAL RESPONSIBILITY LAW IN THE CONTROL OF PUBLIC ACCOUNTS - A STUDY ON AUDIT OPINIONS OF CITY GOVERNMENT ACCOUNTS

Abstract

To the public official is inherit the accountability for his or her administration towards society and the Organs of External Control. In Ceará State, the external control is performed by the State Account Court (TCE-CE) and Municipal (TCM-CE), in charge of appreciating the Government Accounts (governor and mayors), and consequently, to express prior conclusive judgment to the Town Council in order to make the account judgment. The Fiscal Responsibility Law (LRF) has promoted a new point of view in the field of public finance and has attributed the Courts new competence for the poll of account. This work aims to examine if the FRL has been effectively used by control organizations as TCM-CE in the analyses of the municipal accounts. Therefore, a research was made in order to verify a sample of prior  conclusive judgment expressed by the TCM-CE regarding the metropolitan region of  Fortaleza accountability after the advent of the LRF. Documentary and bibliography research were made. They refer to the concepts that govern the duty to account; according to the documentary research, they are 60 prior conclusive judgment extracted from the Court webpage, the results indicate that TCM-CE has really used the LRF. They show that more than 87% of the judgment  make explicit reference to the use of this legal instrument. It is also worth noting that over 32% of accounts with negative opinion from TCM-CE had as motivation precepts of the LRF.

Keywords: Accountability, Prior Conclusive Judgment, TCM-CE, LRF