Análise do julgamento das contas de candidatos eleitos para os cargos do legislativo estadual no Maranhão

Abstract

The research had the general objective of describing the inconsistencies identified in the electoral accounts of candidates elected for the position of state deputy in the general elections in Maranhão. For this purpose, some specific objectives were established for which surveys were carried out on the list of candidates elected in the last two elections, as well as the respective reports on the judgment of the accounts; subsequently, the inconsistencies described in the analysis of the judgment of the electoral accounts of each elected candidate were identified; and then, these inconsistencies found in the reports were categorized. From a qualitative approach, documentary research procedures were used, in which content analysis was carried out on the accounts of the 84 state deputies elected in Maranhão. Thus, the research sample included 163 reports (judgments/decisions/opinions) referring to the financial statements for the period 2018 and 2022, with 3 candidates missing from the reports. Among the main results, it was found that in 2018 only 23.8% and in 2022, even less, 11.9% of candidates had unqualified approval of their electoral accounts in both periods analyzed. Furthermore, 27 candidates (64.3%) were renewed in the electoral plenary between the two elections, with 15 candidates being re-elected to the position. Regarding the inconsistencies analyzed, a more significant number of irregularities of a non-accounting nature were evident (non-compliance with deadlines, absence of documents proving origins) and, focusing on accounting inconsistencies, resources of unidentified origin were found – RONI, resources of closed sources and untimely financial reports. Based on such evidence, it can be inferred that the findings of the researched sample point to possible misunderstandings linked to theory and practice as a result of legal diligence.