Transparência na gestão pública: lei complementar n. 131/2009 nos municípios gaúchos entre 50 até 100 mil habitantes

Abstract

The present work has as main objective to demonstrate the impact that the Complementary Law 131/2009 - Law on Public Transparency, have in the municipalities of Rio Grande do Sul, which have between 50 (fifty) to 100 (one hundred) thousand, highlighting the difficulties of municipal government to meet the accounting requirements of law lacking, the menu of Complementary Law 131 says that it adds devices to the Complementary Law 101 of 2000. At the same time, the latter contains precepts of public finances directed to the responsible management of fiscal and other measures. The purpose of the new complementary law would have been available to generate, in real time, detailed information on the budgetary and financial execution of Federal, State, Federal District and Municipalities. Will present the results of exploratory qualitative research conducted on the websites of municipalities, of which only 24 districts met all 05 survey items found that the advancement of transparency, from the time that went into effect the requirements of available time actual details of the budget and finances. The main conclusion of this work is that in cases where information is available, these are synthetic level and for this reason difficult to understand the citizen user.