The Bandeirante descended below MDA in bad weather and impacted Taquari Hill at 3400 feet. The hill was hidden by clouds. Contributing factors a. Human Factor (1). Physiological Aspect – Did not contribute. (2). Psychological Aspect – Undetermined. b. Material Factor – Did not contribute. c. Operational Factor (1). Adverse Weather Conditions – Weather conditions along the entire route and in the area where the accident occurred were adverse to maintain visual flight. (2). Disabled Judgement – The pilot dropped below the region’s safety altitude, (5000 feet) when flying in instrument flight conditions. (3). Poor Planning – There was an inadequate preparation for the flight, the pilot did not plan his navigation accurately in relation to his speed, height, distance and time. (4). Disabled Supervision – The company had no mechanisms and instruments for monitoring personnel, making it impossible to record and correct the performance deficiencies presented. (5). Other Operational Aspects – The crew did not comply with the procedure adopted by the company in the Salvador /Guanambi route, unnecessarily increasing the risk margin. (6). Others – Possibility of deficiencies in organizational processes such as management, recruitment and selection, training and monitoring of personnel.