Mudanças introduzidas na LRF: um estudo da instrumentação do controle social dos municípios paraibanos acima de 30.000 habitantes a partir de 30.000 habitantes a partir de suas home pages.

Abstract

The government aims to meet the collective needs. In Brazil its history only serves to accommodate the minority, which is often increased impunity. The same are classified as direct or indirect or centralized and decentralized. The accounts have been several changes over the years in their techniques, in modem times means that science as a technique capable of producing opportunities and trusts that serve the process of decision making. The Law of Fiscal Responsibility as a kind of a set of rules that were not being performed by public officials in the three spheres of government. Under Article 48, dealing with transparency instruments of fiscal management, which will be given wide dissemination, including electronic means of public access, is the legal basis for fiscal transparency. In this sense there is the accountability, as an obligation of public officials accountable for their actions to society. In turn, we sought through this research highlight social control key element in a democratic state, considering the people hold power. To support this control, the Federal Constitution provides the means to promote transparency in public sector management and search in their actions, serve the public interest. The methodological procedures used to translate the qualitative research to understand the problem addressed, how the goals used to visit the sites of Paraiba municipalities with more than thirty thousand inhabitants and the technical procedures, studying the literature. This study aims to investigate whether the Paraiba municipalities with more than thirty thousand available on their home pages to manipulation of social control. Based on this, note that social control is the commitment based on the professional ethics, thereby providing the company information in a clear and objective. The analysis of the municipalities note that the 16 only 5 are suited to the new device of the LRF and does not have major problems to highlight the social control on their home pages.