IRREGULARITIES IN THE MANAGEMENT OF THE RPPS OF THE FIVE LARGEST MUNICIPALITIES OF TOCANTINS: AN ANALYSIS OF REJECTED ACCOUNTS FROM 2013 TO 2024

Abstract

This study sought to analyze the irregularities identified in the Public Pension Schemes (RPPS) of the five largest municipalities in Tocantins, Palmas, Araguaína, Gurupi, Porto Nacional, and Paraíso do Tocantins, between 2013 and 2024. The qualitative, documentary, descriptive, and exploratory research was based on audit decisions issued by the Courts of Accounts, CADPREV data, and other official regulations. The results reveal a scenario marked by persistent structural weaknesses, with approximately 70% of the financial statements classified as regular with reservations. The irregularities are concentrated in three main areas: accounting inconsistencies, actuarial deficiencies, and internal control failures. Four municipalities exhibited recurrent accounting issues, such as discrepancies between financial statements, absence of adequate explanatory notes, and noncompliance with National Treasury Secretariat (STN) standards. Actuarial weaknesses included inadequate technical assumptions, delayed evaluations, and the absence of amortization plans, compromising actuarial balance. All municipalities showed fragilities in governance mechanisms, characterized by ineffective councils and repeated irregularities previously identified by oversight bodies. It is concluded that the RPPS analyzed face systemic vulnerabilities that threaten the financial sustainability of the schemes and the maintenance of the Pension Regularity Certificate (CRP). The study reinforces the need to strengthen internal controls, ensure technical training, and adhere rigorously to federal regulations as essential pathways to improving municipal pension governance.