Abstract
Recent changes in government and legal accounting legislation presuppose that government financial and budget information should provide users with transparent information and accountability. Thus, accounting standards establish the obligation of federal and state governments to prepare reliable financial and budget information in such a way as to present and disclose the items associated with government activities, particularly as regards debt acquired in connection to contractual relationships called public-private partnerships. Enforcement of this obligation is still fragile, however. No effort has yet been made to provide financial information on the matter of debt relating to such agreements, or information regarding the amounts that are allocated to public spending for such activities.
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