The special setting of accounts as a control and accountability tool
Rendering accounts is a constitutional requirement and one of the main obligations of public officials. Among other inspection and control tools, the Special Setting of Accounts (TCE) has the goal of protecting the treasury and punishing those who misuse public funds. Based on the concept of public...
| Authors: | , |
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| Format: | article |
| Status: | Published version |
| Publication Date: | 2015 |
| Country: | Brasil |
| Institution: | Fundação Getulio Vargas (FGV) |
| Repository: | Revista de Administração Pública |
| Language: | Portuguese |
| OAI Identifier: | oai:ojs.periodicos.fgv.br:article/46662 |
| Online Access: | https://periodicos.fgv.br/rap/article/view/46662 |
| Access Level: | Open access |
| Keyword: | special setting of accounts rendering of accounts accountability control Tribunal de Contas (Court of Accounts). auditoría especial rendición de cuentas responsabilización Tribunal de Cuentas. tomada de contas especial prestação de contas responsabilização controle Tribunal de Contas. |
| Summary: | Rendering accounts is a constitutional requirement and one of the main obligations of public officials. Among other inspection and control tools, the Special Setting of Accounts (TCE) has the goal of protecting the treasury and punishing those who misuse public funds. Based on the concept of public accountability, this article examines the TCE application to agreements between the state government of Minas Gerais and municipalities. Proceedings, which were examined by the Tribunal de Contas (Court of Accounts) of Minas Gerais (TCEMG) between 2002 and 2011, were the target of this study. The results show untimely processing of the instrument and reduced range of decisions regarding the accountability of agents causing damage to the treasury. It indicates that the Court of Accounts has not been able to fulfill the purposes of its institution. |
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