摘要：This study has the purpose to analyze the judgment of the annual accounts of the Municipal Mayors of the State of Paraná, since the issuance of the preliminary opinion by the Court of Accounts of the State of Paraná until the actual trial by the Plenary of the Legislative Houses, in order to determine which grounds that lead some Municipalities of Paraná reject the prior opinion of the Court of Accounts when suggesting disapproval of accountability. The research methodology follows the taxonomy used by Vergara (2004), which proposes two criteria: a) about the purposes and b) as to the means. With regard to the purposes, can be classified as exploratory and explanatory research and, for the media, in bibliographic and documentary research. As a result of the research, it appears that the rejection of the previous advice is given for the sake of a political nature, with preponderance of the influence of the governability, Resulting in negative consequences for the development of municipalities.
关键词：Desenvolvimento Local; Controle Externo; Julgamento das Contas Anuais; Governabilidade
