A publicidade e a transparência das contas públicas do município de São Leopoldo: o portal da transparência

Abstract

This work has as main objective to verify if the management of São Leopoldo shall, in compliance with the principles of publicity and transparency, broad accessibility to municipal public accounts available through the Transparency Portal. The transparent management should prioritize access to information in a manner understandable to all citizens, to exercise their citizenship. Rulers and the ruled must share choices with issues of public interest. To that end, accessible tools should be provided with technical support in information systems, so that the Federal Constitution of 1988 and Fiscal Responsibility Act are met in regard to publicity and transparency of public accounts. Thus, the value of information must be set by the citizens, to the extent that interpret the data, assess intentions and implementation of public policies. In this context, the study on the Transparency Portal of St. Leopold becomes relevant, since it identifies whether the public accounts have the appropriate disclosure and transparency. In order to ensure understanding of the issue were applied questionnaires to municipal employees who belong to the technical team, composed of accountants and accounting technicians. It soon became apparent that the management of São Leopoldo shall, in compliance with the principles of publicity and transparency accessibility to municipal accounts through the Transparency Portal. It stands out the cast of relevant suggestions to expand the accessibility to the Portal as a result of this research pointed.