Análise do grau de conformidade legal dos dados de execução orçamentária nos portais de transparência municipais
DOI:
https://doi.org/10.36428/revistadacgu.v15i27.574Keywords:
Transparency; Public budget; Open GovernmentAbstract
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.
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