Despesa com pessoal : um estudo a partir das contas de 2016 a 2019 dos municípios da região sul do disponibilizadas pelo TCE-TO

Abstract

Social control is composed of the various ways in which society regulates the behavior of its members. Control is exercised by informal rules, values, laws, institutions, and controls that shape behavior and maintain social order. Thus, the objective of this study is to analyze the expenditure on personnel in the municipalities of the southern region of Tocantins in the years 2016 to 2019, based on the Previous Opinions issued by the State Court of Auditors, in order to identify the municipalities that exceed the limit of personnel expenses and tolerate directly for irregularities, in order to support the technical opinion of the TCE-TO on the issuance of the Prior Opinion regarding the Rejection of accounts. In relation to the objectives, it is a descriptive exploratory research, in relation to the approach, it is a qualitative research, and in relation to the technical procedures it is a documentary research. The municipalities of Alvorada, Sucupira and Talismã stood out for having 100% of their accounts approved. The municipality of Formoso do Araguaia had the worst performance in the period.