Transparência Pública Municipal: Uma Análise Dos Municípios Mineiros Que Decretam Calamidade Financeira

Abstract

This study aimed to analyze the disclosure of the accounting information financial and budgetary constraints of mining municipalities that have decreed financial calamity and verify whether this information made it possible for citizens inferred about the materiality of the financial calamity decreed. Therefore, the information disclosed in the electronic portals of the municipalities and the legal requirements imposed by the LRF, the Law on Access to Information and the Transparency Law were confronted. It was found that the municipalities did not comply with all the legal requirements in terms of disclosure on the official sites of municipalities, but that the citizen could access them in information systems made available by the State Court of Accounts and the Accounting and Tax Information System Brazilian Public Sector. It can be concluded that the citizen could infer about the public financial calamity in nine of the seventeen municipalities analyzed, if they knew the other accounting information systems.