Atuação do tribunal de contas no município de Lagoa Bonita do Sul/RS

Abstract

This article intents to present the management incontinences of Lagoa Bonita do Sul/RS, appointed in the opinion number 000900-02.00/13-5 from State Auditors Court (TCE) in 2013. To achieve the article’s objective, was used deductive method with bibliographic and documentary researches. It was colected data about the elements contained at the annual report as other informations and documents required by the State Auditors Court about tax management, compliance with the application of funds linked constitutionally to the Maintenance and Development of Education and the Actions as services of Public Health, the application of child education resources and investments on transparency of public accounts, among others. From this analysis, was made some suggestions for improvement the appointed problems. This study contributes to get a history outline of quality and transparency management of Lagoa Bonita do Sul City, under the strong assertive that monitoring is essential for legislation be respected, with perfectly applied resources. With this analysis we found that the management of Lagoa Bonita do Sul had more positives than negatives points, because from the five points checked by the auditing, only two was considered with reservations.