E-PCA & META — Maranhão State Court of Accounts
TCE-Maranhão (Maranhão State Court of Accounts)
Highlights
- Digital replacement for paper-based public accounts submission
- Data science audit workbench with scatter-plot anomaly detection
- Salary accumulation analysis across payroll datasets
The TCE-MA engagement produced two complementary systems modernizing the public accountability process for the state of Maranhão.
E-PCA (Electronic Annual Accounts Submission System) allows thousands of jurisdictioned entities — municipalities, state agencies, public companies — to submit their annual accounts digitally. Entities select their reporting year and entity type, generate required modules, attach supporting documents, and submit through a structured online workflow. Auditors receive structured digital data instead of paper dossiers, dramatically accelerating the preliminary review phase.
META (Auditor Workbench) provides a data science-driven analytics environment for auditors. The flagship visualization cross-plots total creditors in payroll sheets against employees in salary accumulation situations across multiple administrative entities and risk bands (low, medium-low, medium-high, high). Anomalous entities — those with disproportionately high accumulation rates relative to peer organizations — are instantly visible, directing audit resources toward the highest-risk cases.