Main causes and consequences of the reproval of public accounts provided by mayors

• Autor(a) principal: de Souza, Willian Alves
• Data de Publicação: 2025
• Outros Autores: Brito, Jaime Domingues
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista do Direito Público
• Texto Completo: https://ojs.uel.br/revistas/uel/index.php/direitopub/article/view/45854
• topic: prestação de contas; reprovação; causas e consequências; accountability; disapproval; causes and consequences

This research identifies the most frequent causes that lead to unfavorable preliminary opinions on mayors’ accounts by the Courts of Accounts, as well as the consequences arising from their final disapproval by the competent body. The study explains the duty of accountability in both governmental and managerial contexts and, based on a landmark Federal Supreme Court ruling with general repercussion, establishes which body is competent for the final judgment of mayors’ accounts. For this purpose, the theoretical foundation is based on an analysis of normative texts from the national legal system, as well as legal doctrine and precedents from Brazilian courts. The study uses a deductive method, employing bibliographic research with an exploratory objective and a qualitative approach. Finally, the research concludes by highlighting the need for sound public administration and the proper use of public resources to avoid unfavorable preliminary opinions and the consequent disapproval of accounts.