Transparência pública municipal: um estudo baseado na escala Brasil transparente

Abstract

Through an increasingly globalized and informative world, in all spheres it is possible to notice a trend towards information disclosure and transparency in management. Due to this and the requirements expressed in the Brazilian legal provisions, the tool developed by the CGU is used to assess the transparency of public agencies in complying with the Fiscal Responsibility and Access to Information Laws, the so-called Escala Brasil Transparente (EBT 3rd edition). In this context, the study aims to identify the main limitations pointed out by the Brazilian Transparency Scale (EBT 3rd edition), in the transparency portals of the five municipalities of the State of Rio Grande do Norte, selected according to the criterion of higher budget revenues in the period of 2014 to 2016. For the development of the study, a descriptive methodology was adopted, using bibliographic and documentary procedures to review the literature, addressing qualitative analyzes. The results show that none of the municipalities presented a maximum score, demonstrating that there are difficulties on the part of these municipalities for the correct application of the procedures required in the Laws. In addition, it was found that the greatest limitation of the transparency portals of these municipalities is compliance with art. 11 in paragraphs 1 and 2 of Law 12,527 / 2011, which determines the deadlines to meet the requests of the population for access to information. As in the other six assessment questions, 50% of these municipalities presented limitations on the Access to Information Law. Finally, public managers need to understand the need for public transparency for responsible fiscal management.