TRANSPARÊNCIA NA ADMINISTRAÇÃO PÚBLICA MUNICIPAL DO ESTADO DA PARAÍBA
A transparência quanto as contas
públicas trata-se de um dever institucional dos
governantes em prestar contas quanto a aplicação
do dinheiro público e um direito da sociedade
em saber de onde e como estes recursos
estão sendo empregados. Nesta pesquisa,
buscou-se verificar se os 223 municípios que
formam o estado da Paraíba, estão divulgando
os instrumentos de transparência pública
previstos no artigo 48 da Lei Complementar n
101 de 2000 (Lei de Responsabilidade Fiscal),
nos portais eletrônicos dos municípios. No
estudo foram analisados os documentos a
serem evidenciados nos exercícios de 2014 e
2015. O método de estudo utilizado caracterizase
como bibliográfico e documental, uma vez
que foi necessário fazer-se leituras minuciosas
em diversas fontes para dar embasamento a
fundamentação teórica e documental, por meio
de uma análise detalhada dos dados coletados
nos portais eletrônicos dos munícipios
estudados. Os resultados do estudo, revelam
que do exercício de 2014 dos 223 municípios
estudados, 39 não apresentaram nenhuma
informação e do exercício de 2015 constatouse
que 22 não apresentaram nenhuma
informação. Deste modo, os dados encontrados
se tornam alarmantes, uma vez que é por meio
da transparência que a sociedade poderá fazer
o acompanhamento da aplicação dos recursos
públicos.
TRANSPARÊNCIA NA ADMINISTRAÇÃO PÚBLICA MUNICIPAL DO ESTADO DA PARAÍBA
-
DOI: 10.22533/at.ed.20419060713
-
Palavras-chave: Lei de Responsabilidade Fiscal, Transparência, Gestão Municipal
-
Keywords: Transparency regarding public accounts is an institutional duty of government, to account for the application of public money and a right of society to know where and how these resources are being used. The aim of this research was to verify if the 223 municipalities, which form the state of Paraíba, are disclosing the instruments of public transparency detected in article 48 of Complementary Law 101 of 2000 Administração 4.0: Flexibilidade para a Inovação das Organizações Capítulo 13 191 (Fiscal Responsibility Law), in the electronic portals of municipalities . In the study were analyzed the documents to be evidenced in the 2014 and 2015 exercises. The method of study used is characterized as bibliographic and documentary, since it was necessary to make detailed readings in several sources to support the theoretical basis and documentary, by means of a detailed analysis of the data collected in the electronic portals of the municipalities studied. The results of the study reveal that from the 2014 exercise of the 223 municipalities studied, 39 did not present any information and from the exercise of 2015 it was verified that 22 did not present any information. In this way, the data found become alarming, since it is through transparency that society can monitor the application of public resources.
-
Abstract:
Transparency regarding public
accounts is an institutional duty of government,
to account for the application of public money
and a right of society to know where and how
these resources are being used. The aim of this
research was to verify if the 223 municipalities,
which form the state of Paraíba, are disclosing
the instruments of public transparency detected
in article 48 of Complementary Law 101 of 2000
(Fiscal Responsibility Law), in the electronic portals of municipalities . In the study
were analyzed the documents to be evidenced in the 2014 and 2015 exercises. The
method of study used is characterized as bibliographic and documentary, since it was
necessary to make detailed readings in several sources to support the theoretical basis
and documentary, by means of a detailed analysis of the data collected in the electronic
portals of the municipalities studied. The results of the study reveal that from the 2014
exercise of the 223 municipalities studied, 39 did not present any information and from
the exercise of 2015 it was verified that 22 did not present any information. In this way,
the data found become alarming, since it is through transparency that society can
monitor the application of public resources.
-
Número de páginas: 15
- Maria Manuela Costa de Lima
- Iran Jefferson Ribeiro de Lima
- Vera Lúcia Cruz
- MARINELY COSTA DE LIMA
