The approval of municipal accounts with very serious irregularities: when techincal audit is not suficient
DOI:
https://doi.org/10.11606/issn.1982-6486.rco.2018.149212Keywords:
Audit, Public sector accounting, External control, Political influenceAbstract
The study analyzes the dynamics of the votes of rapporteurs and counselous at the collegiate decision of the Regional Court of Accounts of Mato Grosso. Eventual irregularities are identifyed by the audit report, which then is analyzed by the Public Prosecutor's Office and assigned to one of the counselors acting as rapporteur, and finally to be voted by the collegiate. It was identified a reversion in the auditors’ appointments, reducing the propensity to reprove accounts with severe irregularities. The rapporteur vote has a great influence on the plenary outcome, and when the rapporteur is a political appointed conselour the probability to reprove irregular accounts is mitigated.
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