Requirements for Approval of Accounts Rendered of Municipal Districts: Application of Descriptive Analysisstarting from Judgements of the External Control

Abstract

    It was taken as objective of the study in screen to identify indicators produced starting from metric accounting they are significant data stats to foresee the type of being produced by the external control as being "for the approval" or "for the rejection" of the accounts rendered. An empiric-analytical methodological approach was used in the which proceeded it in the technique of data collection, treatment and quantitative analysis and the validation of the scientific proof looked for through tests of the instruments, important degree and systemization of the operational definitions. It was concluded through the analysis of the results that there is the real possibility of indicators produced starting from metric accounting of municipal districts they be used to foresee the type of being produced by the external control as being "for the approval" or "for the rejection" of the accounts rendered, that appeared for linked indicators the average proportion of expenses in the incomes in the research gained by the municipal districts and the weight of the debts consolidated on those same incomes.