Transparency in municipal public management: analysis of the information published on the electronic portals of the largest municipalities in Rio Grande do Sul

Abstract

In order to analyze the information disclosed in the transparency portals of the cities of Rio Grande do Sul with more than 100 thousand inhabitants, based on the current legislation and a fragment of the literature, the present study was developed from a qualitative and descriptive approach. Twenty-one analysis variables were identified based on legal criteria, mainly considering the Fiscal Responsibility Law and the Access to Information Law, in addition to published scientific studies on the topic that served to propose a framework for analyzing transparency in municipal public management. When analyzing the transparency portals of the 19 selected municipalities, it is observed that Santa Maria and Novo Hamburgo are the ones that present the highest transparency indicators, serving as a model for the others. Regarding the criteria identified as the most difficult to comply with the legislation, accessibility to special needs and the disclosure of financial statements are mentioned. In general, it can be said that most of the municipalities analyzed have good transparency indicators, complying with most of the legislation. These results can contribute to the investigated public entities and other entities in the analysis of transparency, in addition to encouraging citizens to participate in social control.