Transparência e controle das contas públicas um estudo de caso do portal de transparência da Câmara Municipal de Sapucaia do Sul

Abstract

The present study aims to check the importance of the information from Government be available in the internet official site to enable the control of the public accounts. Was performed a research on the Transparency Portal of the Municipal Legislature of Sapucaia do Sul. Sapucaia do Sul is a brazilian municipality located in the state of Rio Grande do Sul, in the metropolitan region of Porto Alegre. Analyzed the information published on the site are useful and understandable in view of the employees of the municipal legislative and members of representative bodies of local society. Also examined whether, if the information is in accordance with the Brazilian Constitution and federal laws. Since Brazil's 1988 Constitution, the government entities were required to disclose data produced and maintained by them to enable the control and supervision of the responsible bodies and society in general. In addition to the available information, the law provides that disclosing this to be done in real time, in a clear and easily understandable language. The research begins with a literature review that sets out the legal aspects, and show the importance of governmental accounting standards to be able to understand the information disclosed on internet sites, which are mostly financial. Finally, the present study shows the results of the case of the Transparency Portal of the Municipal Legislature of Sapucaia do Sul. It was observed that the site although complies with legislation in most of its requirements, but requires a readjustment of the language and form of presentation to provide effective control of public accounts.