Análise do índice de disclosure do município de Júlio De Castilhos- RS de 2017-2021

Abstract

The objective of this research was to measure the disclosure index (transparency) of the municipality of Julio de Castilhos - RS from the years 2017 to 2021. It was used bibliographic references on the subject, in which a survey instrument was applied. The empirical evidence pointed out that the municipality had a low level of disclosure of voluntary information, with a disclosure index of 0.53. The rendering of accounts was approved by the Court of Accounts of the State of Rio Grande do Sul. However, up to this date of research, as shown in the databases consulted, the municipality is in difficulty with personnel expenses and fiscal management, insufficient in the generation of employment and income, with more than 50% of households with inadequate sewage system and delay in responding to requests for information by citizens, of which social participation is the indispensable tool in the process of transparency of the use of public resources.