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<p style="text-align:justify;">This research sought to analyze whether the opinion&nbsp;of government accountability of the municipalities of Rio de Janeiro by the&nbsp;Court of Accounts of the State of Rio de Janeiro (TCE-RJ), in the period from&nbsp;2009 to 2015, considers the financial condition of these municipalities. The&nbsp;financial condition was measured based on the methodology created by the&nbsp;Canadian Institute Chartered Accountants and adapted to the reality of the&nbsp;Brazilian institutional and regulatory environment. Factor analysis was used to&nbsp;select and group the determinants of municipal financial health and the&nbsp;logistic regression analysis to assess whether the result of the opinion of the&nbsp;municipal accounts by the TCE-RJ considered the municipal financial condition.&nbsp;The results were conclusive in relation to the analysis of the accountability&nbsp;of municipal government accounts considering the financial condition factor&nbsp;that deals with the collection, as well as the opinion of the TCE-RJ indicated&nbsp;that it is related to the technical analysis of external control. It was not&nbsp;possible to conclude whether there is political influence from the governor in&nbsp;issuing the prior opinion of the plenary.&nbsp;</p>

Financial Condition and Government Accounts: An Analysis in the Municipalities of the State of Rio de Janeiro (2009 to 2015)

Original Research 

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