We found a match
Your institution may have access to this item. Find your institution then sign in to continue.
- Title
Papel do Tribunal de Contas no controle financeiro municipal.
- Authors
de Almeida Mendes, Wesley; Marques Ferreira, Marco Aurélio; de Paula Rocha, Lucas; Rodrigues de Faria, Evandro
- Abstract
In spite of the advances that the Law of Fiscal Responsibility presented for the fiscal management, the norms established are still not complied with. The study aimed at verifying the judgments of the government accounts of the municipalities of Minas Gerais. Through the documentary research, the reports of government accounts for the 2015 fiscal year in 684 municipalities of Minas Gerais were analysed. We divide the reports based on the condition of approval or disapproval and then we examine the descriptions of the account's renderings. The results pointed the main factors for rejecting the accounts were for failure to comply with the constitutional limits of health and education. We noted that, despite the report of the TCEMG, they do not have immediate effects on the manager, the decisions of which are deliberated in the plenary of the municipal councils.
- Subjects
MINAS Gerais (Brazil); GOVERNMENT accounting; CITY councils; FISCAL year; GOVERNMENT report writing; LEGAL liability
- Publication
Revista Contemporânea de Contabilidade, 2020, Vol 17, Issue 42, p103
- ISSN
1807-1821
- Publication type
Article
- DOI
10.5007/2175-8069.2020v17n42p103