Transparência ativa da informação contábil em 30 (trinta) municípios das regiões norte e nordeste

Abstract

The research seeks to identify if thirty municipalities above 100,000 (one hundred) thousand inhabitants, distributed between the North and Northeast Regions are aligned with the guidelines of Law 12,527 / 2011 - Law on Access to Information (LAI), regarding the concept of active transparency, an instrument regulated through the LAI, however already evidenced in previous legislation through Complementary Law no. 131/2009 - Transparency Law that makes possible the obligation to advertise, through the Internet, on a voluntary basis, without any prior request the Financial Statements Applied to the Public Sector in accordance with the Manual of Accounting Applied to the Public Sector (MCASP) under the aegis of Law No. 4,320 / 64, and in accordance with another legal provision that also deals with the same theme, the Complementary Law nº 101/2000 - Fiscal Responsibility Law (LRF). The information provided by the sample participants in the years 2015, 2016 and 2017 on the electronic portals of the municipalities of the selected municipalities was examined. The results showed that Paraupebas in the North and Caucaia in the Northeast presented the best performance reaching a significant level of digital transparency, Manaus and Porto Velho were considered municipalities that offer a level of moderate digital transparency. Fortaleza, Aracaju, São Luís, Recife, Natal, Salvador, Palmas, João Pessoa, Belem and Teresina obtained a weak level of proactive transparency. In 2015, only 6.67% of the municipalities involved in the research presented concomitantly in their electronic portals the Balance Sheet (BP), Balance Sheet (BF) and Budget Balance Sheet (BO) in addition to the Statement of Variation of Assets (DVP) of according to DCASP and also Law No. 4,320 / 64. The non-existent level of transparency was 63.33% for presentation of the Balance Sheet, 56.67% for the Budget Balance Sheet and again 63.33% for Budget Balance and Statement of Changes in Equity. Regarding the level of advanced transparency the two regions maintains a balance, since none has managed to achieve such a performance.