Analysis of legislative opinions on unfavorable judgments by the TCE on the accounts of the metropolitan municipalities of Curitiba and Porto Alegre

Abstract

The control of public administration is fundamental for the improvement of Brazilian democracy and for the construction of a state of social welfare, in this sense, the legislative power, as well as the courts of accounts, have a prominent role. However, several challenges are observed in the Brazilian legislature: weakness in the face of the executive and lethargy in the inspection of public administration, especially in municipalities. Therefore, the objective of this article is to investigate the role of the municipal legislative power and its relationship with the opinions issued by the TCE RS and PR between the years 2010 and 2019 specifically in relation to the cities that make up the metropolitan regions of Porto Alegre and Curitiba. The methodology used was descriptive research, carried out from a bibliographical and documental review, submitted to content analysis. As a result of the 28 unfavorable opinions for the approval of accounts, drawn up TCE RS, only six were accepted by the city councils of the cities in the Metropolitan Region of Porto Alegre and of the 22 unfavorable opinions for the approval of accounts, drawn up TCE PR, only one was accepted. The present result points to the absence of the republicanist spirit of the legislators, the co-option of the elite and the absence of society converge to the weak, omissive and uncommitted legislative power, both with the elaboration of bills in line with all spectrums of interests of society, as well as control of the Brazilian public administration.