Transparência municipal: uma análise do atendimento ao Art. 48 da lei complementar 101/2000 dos municípios da região metropolitana de Natal

Abstract

The public administration has a duty to disclose information about the acts of public management. Transparency acts as an agent of union between the state and society, expanding the degree of access of citizens to information about public management. This investigation aims to analyze whether the municipalities of the Metropolitan Region of Natal (Natal, Parnamirim, Macaíba, São Gonçalo do Amarante, Extremoz, Ceará-Mirim, São José de Mipibú, Nísia Floresta, Monte Alegre, Vera Cruz, Maxaranguape, Ielmo Marinho, Arez, Goianinha and Bom Jesus) are meeting the transparency requirements provided for in article 48 of Complementary Law no. 101/2000. An analysis sheet of transparency portals was prepared based on the items provided for in Article 48 of the Fiscal Responsibility Law, with a score of 0.50 points for each report published by the municipality between the years 2002 and 2020. of the transparency portals took place from August 6 to 20, 2021. The main results revealed that the municipalities of Parnamirim and Natal obtained the highest marks in meeting the transparency requirements provided for in Article 48 of Complementary Law No. 101/2000 and were in 1st and 2nd place, respectively. The municipalities of Maxaranguape and Ceará Mirim obtained the lowest scores and were, respectively, in 14th and 15th place. The study concludes that none of the analyzed municipalities released all the mandatory reports described in the Fiscal Responsibility Law. However, during the research, the increase in the transparency of municipalities over time was noticeable. The research contributes with information on the transparency of the municipalities in order to minimize the informational asymmetry on public management.