Análise do grau de conformidade legal dos dados de execução orçamentária nos portais de transparência municipais

Authors

  • Vanessa Alves do Nascimento
  • Ana Paula Souza Leal Universidade de São Paulo
  • Bruno de Sousa Almeida
  • Jéssica da Paixão Melo
  • Leonardo Sato de Souza
  • Mateus Santos Saldanha
  • Paula Scaravatti

DOI:

https://doi.org/10.36428/revistadacgu.v15i27.574

Keywords:

Transparency; Public budget; Open Government

Abstract

The objective of the article is to analyze the transparency platforms of Brazilian municipal capitals in order to verify the degree of legal compliance of the budget data of these portals, verifying if the mandatory and recommended data provided in legislation are available. For the analysis, a compliance template was prepared, verifying technical data from the website, items detailing expenses and revenues, bidding procedures and published financial information, such as the Multi-Year Plan, Budget Guidelines Law, Balance Sheets, and others. Finally, according to the analysis developed, it was observed that the legal compliance followed by the municipalities for the availability of budget data is low, compromising the population's access to the information provided by law.

Downloads

Download data is not yet available.

Downloads

Published

2023-07-07

Issue

Vol. 15 No. 27 (2023): Revista da CGU, 27,jan-jun/2023

Section

Ciência de Dados na Administração Pública: Desafios e Oportunidades (compl.)

License

Copyright (c) 2023 Revista da CGU

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

The Revista da CGU follows the Creative Commons Attribution 4.0 International License (CC BY), which allows the use and sharing of published works with mandatory indication of authors and sources. Contents published until 2019 have generic permission for use and sharing with mandatory indication of authorship and source.

We highlight some essential and non-exhaustive points related:

  • The submission of the proposal implies a commitment not to submit it to another journal and authorizes if approved, its publication.
  • The submission of the proposal also implies that the author(s) agrees with the publication, without resulting in remuneration, reimbursement, or compensation of any kind.
  • The published texts are the responsibility of the authors and do not necessarily represent the opinion of the journal.
  • Responsibility for any plagiarism is the responsibility of the author(s).
  • The person responsible for the submission declares, under the penalties of the Law, that the information on the authorship of the work is complete and correct.

Also highlighted are the items related to our Editorial Policies, in particular on the Focus and Scope, Publication Ethics, Peer Review Process, and Open Access Policy.

How to Cite

Análise do grau de conformidade legal dos dados de execução orçamentária nos portais de transparência municipais. Revista da CGU, [S. l.], v. 15, n. 27, 2023. DOI: 10.36428/revistadacgu.v15i27.574. Disponível em: https://revista.cgu.gov.br/Revista_da_CGU/article/view/574.. Acesso em: 21 nov. 2024.

Similar Articles

1-10 of 113

You may also start an advanced similarity search for this article.