Uma análise das ressalvas do TCE-PE nas prestações de contas em prefeituras municipais no Estado de Pernambuco

Resumo

O artigo tem como objetivo analisar qualitativamente as ressalvas nas contas aprovadas pelo TCE-PE, e o que de fato elas representam: se entropia do sistema de controle, irresponsabilidade operacional ou falta de autonomia do gestor em liquidar pendências administrativas apontadas pelo TCE-PE, nos anos de 2000 a 2005, nos municípios da região metropolitana do Recife. Foi realizada uma pesquisa nos sítios do Governo de Pernambuco e no Tribunal de Contas do Estado de Pernambuco, no período de abril a maio de 2006. O universo da pesquisa compreendeu quatorze (14) prefeituras da região metropolitana do Recife. A amostra foi composta pelas prefeituras que, de 2000 a 2005, sofreram restrições nas prestações de contas pelo TCE/PE. A metodologia utilizada foi o estudo empírico-exploratório. Foram analisados 44 processos abertos pelo TCE, sendo que 20 destes não foram julgados, e, portanto, estavam sem pareceres na Internet. Concluiu-se que as ressalvas apresentadas nos pareceres do TCE-PE repetiram-se nos municípios, principalmente em 2001, apontando Falhas de Controles Internos.


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DOI: http://dx.doi.org/10.17524/repec.v2i2.26

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Originally, I came to pretend to be forced, but I didn t expect it.Must get out of here as soon as possible.Shao Nan and the others did not return directly to the Sacred Fire Glazed Tile School.

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In front of so many people, how could Chai Jingming choose the first one.Each one can be advanced to a ninth level flying sword.

Maybe you can really try this refining plan.Xiaocao After so many years, the voice is still baby like, which really drives Shao Nan a little crazy.Two people.Don t deceive yourself.If someone really walks ahead of us, will they leave us so many elixir and materials Even if they don t like these elixir and materials, what about the restrictions on the periphery of the forbidden area of the Magic Spring in the past Was it broken by them Zhenren An Fenugreek Male Health: Boosting Testosterone and Vitality Zhao shook his head.

It s better to retreat a little more.Retire Qingyao Shinichi didn t know what Shao Nan was thinking, but if he retreated again, it would leave a gap for the Bibo Understanding the Need for Performance Alternatives Huanyue Clan.As for my clansmen, I guess they have all been murdered.

Many Foundation Establishment cultivators left Qingzhou with this idea, but not many came back in the end.Shao Nan has some doubts whether the way of heaven that Xinghuo fooled and comprehended is just the way of heaven Of course, those Huixu who knew the inside story didn t believe Shinichi Xinghuo s words.

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