Transparência das informações contábeis dos municípios pelos Tribunais de Contas.

Abstract

The Fiscal Responsibility Law gives the Courts of Accounts the power to oversee compliance with its rules and encourages public participation in order to complement the audit carried out by the Audit Courts. The research analyzes the transparency of the Courts of Accounts of information collected from jurisdictional jurisdictions, assuming that this is a way for the Courts of Accounts to promote social control. We analyzed the information disclosed by the Audit Courts, using a survey, complemented by analysis in the respective portals. For this purpose, a questionnaire was drawn up to analyze active transparency with 30 questions on budgetary, fiscal and accounting information collected from municipalities, sent to 30 Courts of Accounts by e-mail, with 9 complete responses from Courts of Accounts comprising the analyzed sample. The responses were tabulated, analyzed and compared with the information in the portals. For passive transparency analysis, the research collected the statistical data of the requests for access to information, published in the annual reports of the Audit Courts. The results of active transparency indicate that the Courts of Accounts have not promoted social control by disclosing in their transparency portals the information collected for internal control purposes. The research also indicates that the Courts of Accounts have focused on transparency of budgetary information, rather than accounting and tax information. The results have implications for the way in which the Courts of Accounts have used the information collected, with low promotion of social participation.