Abstract
<p><span class="fontstyle0">The objective of this paper is to analyze the level of transparency of information disclosed to local citizens of Santa Catarina - Brazil. The research was conducted under the lens of the theory of disclosure. The theoretical foundation addresses aspects related to mandatory disclosure, accountability, public transparency and legal standardization. This is a quantitative and descriptive study that used documentary survey procedures. The municipalities of Santa Catarina were analyzed using a random sample. Data were statistically treated using the Classical Test Theory in order to validate the research instrument and analyze the results. Cronbach’s alpha of 0.944 confirmed the usefulness of the instrument for measuring the latent trait for which it is intended. It was found that most municipalities do not comply with the legal requirement of mandatory disclosure of data on their official website. On average only 69% of the data established in the legal standard are met. The results reveal flaws in disclosure and supervision, as well as the need to review and improve disclosure, accountability and transparency of information available on official websites of local governments.</span> <br /><br /></p>
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