THE DIGITAL MUNICIPAL TRANSPARENCY : STATUS IN 645 MUNICIPALITIES OF STATE OF SÃO PAULO

Abstract

The Fiscal Responsibility Law (Complementary Law 101/2000), known as the FRL has three principles as the basis for a responsible fiscal management: planning, balance and transparency. This study represents the result of a survey that identified the legal compliance by paulista’s municipalities, related to the principle of transparency that is the dissemination of public accounts in the electronic media required by the Fiscal Responsibility Law (FRK). This is a quantitative survey with data extracted from the internet. We analyzed the sites of the 645 municipalities of Sao Paulo. According to the research data, we can see that most have website, but few use them to show acts of public administration, leaving thus contribute to a transparent fiscal management. It was also found that less than 1% of the municipalities publish their accounts on the Municipal Transparency Portal. It was found that the Summary Report of Budgetary information was more widely promoted by the municipalities (16% of sites surveyed), while the Simplified Version of the Report was published with the item less (2% of sites surveyed). Finally we point out that rather than disclose information it is important to have an understanding of what is released, stimulating popular participation in public resource management