Análise dos índices de transparência pública dos municípios do estado do Ceará

Abstract

The objective of this paper was to calculate the transparency index of municipalities in the state of Ceará over the last five years through reports released by the State Court of Auditors (TCE), which evaluates the periodic disclosure of planning instruments, the Fiscal Management Report and Budget Execution Summary Report, the government's accountability and verifies the real-time availability of revenues and expenses. A methodology was used with qualitative procedures, consulting the legislation and reports released by the TCE, and quantitative procedures, through the calculation of indices. As a result, the municipalities of Ceará have a high transparency index of 0,83. However, it is important to highlight that only two municipalities achieved 100% regularity results. As a result, there is a need for improvement in other city halls regarding the disclosure of public information, with the aim of achieving the maximum level of transparency. Faced with these issues, this work makes a social contribution through research data, influencing citizens to analyze transparency reports and seek to pressure governments to expand measures to disseminate public transparency data. Furthermore, it is worth highlighting the importance of deeper studies on the topic, which evaluate, for example, the factors that impact the lack of disclosure of public data.