<b>An analysis on the disclosure of public accounts of the brazilian capitals</b> - doi: 10.4025/enfoque.v29i1.10683

  • Fábia Jaiany Viana de Souza UFRN
  • Mauricio Corrêa da Silva UFRN
  • Aneide Oliveira Araújo UFRN
  • José Dionísio Gomes da Silva UFRN
DOI: https://doi.org/10.4025/enfoque.v29i1.10683
Keywords: Transparency, Disclosure, Capital of Brazil, Public Accounts

Abstract

The transparency required for the acts of public administration management is an important tool of control, which should be used by citizens to oversee the actions of the rulers of the three spheres of government: federal, state and municipal levels. The disclosure of public accounts is provided in Law No. 4320 of March 17, 1964 and the Complementary Law 101 of May 4, 2000 (LRF). This research aims at analyzing whether all capital cities are showing their public accounts, the Internet, in accordance with the provisions of Law No. 9.755/98 and Art 48 of the LRF. We used the exploratory research, literature and qualitative. Data collection was performed at the site known as the Public Accounts maintained by the Court of Audit (TCU) and the sites of the Brazilian capitals, including the federal capital. The results revealed that the 27 Brazilian state capitals, 13 made no record of public accounts at the site of the same name of the Court of Audit (TCU), while the others (14) have records, but missing data required by Law 9755/98 and that no capital meets the requirements of Section 48 of the LRF

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Published
2010-08-10
How to Cite
Souza, F. J. V. de, Silva, M. C. da, Araújo, A. O., & Silva, J. D. G. da. (2010). <b>An analysis on the disclosure of public accounts of the brazilian capitals</b&gt; - doi: 10.4025/enfoque.v29i1.10683. Enfoque: Reflexão Contábil, 29(1), 79-92. https://doi.org/10.4025/enfoque.v29i1.10683
Issue
Vol 29 No 1 (2010)
Section
Original Articles

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