ELECTORAL ACCOUNTING: TRANSPARENCY AND COMPLIANCE OF ACCOUNTS

Through electoral campaigns, political parties and candidates articulate their platforms and present proposals to voters. The outcome determines who will hold public office and shape government policies, making them defining events in democratic states. Electoral accounting presents itself as a mechanism of transparency and accountability, especially in the function of ensuring that electoral legislation is complied with regard to campaign financing and accountability. This study aims to analyze the nature of irregularities in the electoral accountability of candidates in the 2022 Elections in Rio Grande do Sul. This is a qualitative, documentary, descriptive research based on the analysis of the irregularities presented in the rendering of accounts in the light of the electoral legislation. The results reveal a higher incidence of irregular application of the Special Campaign Financing Fund and the use of resources of unidentified origin. The irregularities in the election in question reached R$ 2.7 million of public resources, portraying the non-observance of electoral norms in the use and rendering of electoral accounts. We understand that the performance of a qualified accounting professional is a control mechanism capable of mitigating irregularities in transactions related to electoral activities. The findings of this study contribute to an adequate elaboration of accountability and to the understanding of what is considered a non-conformity in the light of the Brazilian electoral legislation. Finally, to contribute to the improvement of the process, we propose a framework of good practices for electoral accountability.