Transparência da Gestão Pública Municipal: evidências dos relatórios contábeis de propósito geral.

Abstract

The transparency is related with the popularization of accounting information, those essential ones so that the society can supervise the application of public resources. The objective of this study is to analyze which accounting information, available in the Accounting Reports on Purpose General, contribute with the transparency in the municipal public administration of the Brazilian capitals. The used methodology is predominantly quantitative, but with qualitative aspects subsidized by descriptive procedures. ARPGs used for that healthy end: Assessment Patrimonial, Assessment Budget, Assessment Financial, Demonstration of the Patrimonial Variations, Demonstration of the Cash Flow, Demonstration of the Equity, Summarized Report of the Budget Execution and Report of the Fiscal Administration. After a study accomplished on the elements that compose ARPGs were identified the information of ARPGs that can evidence transparency of the public administration. ARPGs collected for research belong to the years from 2010 to 2016. An Index of Transparency of the Public Administration was developed, starting from accounting information (ITPA-AC) for then to analyze the transparency of the Brazilian capitals. It was selected some varied suitable with the socioeconomic development of the municipal districts for the construction of a model of lineal regression that had as dependent variable ITPA-AC. The results pointed that the general average obtained at the end of the index reveals a low value in relation to established maximum punctuation, being then incompatible with the volume of existent resources in the Brazilian capitals. The capital that presented larger prominence in index was São Paulo and the one that presented smaller index was Rio Branco. In relation to the regression model, only the Tax of Illiteracy came as significant independent variable.