CORRUPÇÃO E PADRÕES DE INEFICIÊNCIA NAS GESTÕES MUNICIPAIS DETECTADOS POR CORTE DE CONTA ESTADUAL

Abstract

Identify what motivates disapprovals rendering of accounts of municipalities by the State Court of Account is the main objective of this work. For that we tested two main hypotheses, namely the existence of corruption and administrative impropriety, the last one involving cases of negligence and imprudence or malpractice. The survey covered almost all the municipalities of Paraíba state management in years 2005-2008. In empirical tests, in which we used binary logistic regression, the hypotheses suggested were corroborated as statistically significant. The chances of a city manager have their accounts rejected increase around 35 times when the presence of corruption. Have administrative improprieties the chances are enhanced by approximately 13 times. The survey also found that there were important discrepancies in judgment by the Court of Auditors and Public Prosecutors of Paraíba, the last one being more stringent. It was also discovered that fellow mayors of the State Governor had not their accounts judged different of mayors from other parties.