Parecer prévio do TCE-RN: estudo sobre sua divulgação nos termos do art. 48 da Lei de Responsabilidade Fiscal

Abstract

Previous studies (Silva 2015; Gonçalves 2021; Lourenço 2021) showed the lack of disclosure of the prior opinion in the transparency portals of the municipalities of Rio Grande do Norte, as well as by the TCE-RN. In this way, the present work aims to identify the reasons and consequences of not publishing the TCE-RN's prior opinion in electronic means of access to the public as determined by art. 48 of the Fiscal Responsibility Law. For this, a case study was carried out on the disclosure of information related to the analysis of annual accounts through a semi-structured interview with the agency's external control department. The results show that the TCE-RN has disclosed in electronic means of public access the rendering of accounts and the respective previous opinion, as established in art. 48 of the Fiscal Responsibility Law. But, despite complying with the requirements, it was possible to observe that the way to access them is not so accessible to the citizen.