Análise da transparência dos 50 maiores municípios do país nos gastos com as medidas de enfrentamento a pandemia da covid-19

Abstract

This study aims to analyze compliance with Law 13,979 / 2020 with regard to transparency, in spending on measures to combat the Covid-19 pandemic, by municipal managers of the 50 largest municipalities in Brazil, taking into account the GDP presented in the year 2018. For this purpose, the methodology adopted by international transparency was used in an analogous way, in the analysis of these expenses in relation to states and capitals. The descriptive and quantitative methodology applied focused on the mechanisms of transparency of the municipalities regarding expenditures to face the Covid-19 pandemic. Based on the analysis of these mechanisms, measurement criteria were adopted to quantify the transparency of each municipality. In this analysis, it was sought in a more direct way to measure the levels of transparency through a ranking, and in a reflexive way to accountability. From the perspective of the Agency Theory, the importance of adopting governance mechanisms to balance relations, mitigate information asymmetry and agency conflicts was addressed. The results indicate that about 70% of the municipalities that make up the analyzed sample were in a good position, being assessed as “Great”, or “Good”, with regard to the information disclosed in compliance with Law 13,979 / 2020. The contribution of this study consists in bringing to the knowledge of the managers or those responsible for the internal control bodies of the examined municipalities, the results obtained, with the aim, if necessary, that these entities may adopt measures of improvement and / or improvement in the disclosure of their information regarding its hiring, in particular, hiring on an emergency basis under the terms of Law 13,979 / 2020.