Análise do grau de aderência às Leis de Responsabilidade Fiscal e Acesso à Informação: um estudo dos portais da transparência dos municípios do Estado de São Paulo com mais de 450 mil habitantes

Abstract

The Fiscal Responsibility and Access to Information Laws govern the transparency and publicity of information applied to accounting in the public sector. In this sense, the objective of this research is to analyze the degree of transparency of the municipalities of São Paulo with more than 450 thousand inhabitants, based on the guidelines of the LRF and LAI, equivalent to 12 municipalities. Methodologically, a quantitative, descriptive and documentary study was carried out. Therefore, compliance indicators from the LRF and LAI proposed by Vieira, Bianchi and Kronbauer (2017). The data reflect the situation of the electronic portals up to March 2021. Among the results, it is observed that some municipalities have not disclosed mandatory information on budget execution, a fact that is aggravated by the lack of clarity and comprehensibility of the information. Municipalities between 700,001 and 1,000,000 sinks the best transparency performance, while those between 450,000 and 700,000, dissipation the worst result. In short, the overall average in compliance with the LRF and LAI rules in the sample was 78.33%, demonstrating a good level of publicity and transparency. However, it has to be, given that all research indicators are observed in laws and choose to be followed in their entirety.A transparência e a publicidade das informações aplicadas à contabilidade no setor público são regidas por intermédio das Leis de Responsabilidade Fiscal e Acesso à Informação. Neste sentido, o objetivo desta pesquisa é analisar o grau de transparência dos municípios de São Paulo com mais de 450 mil habitantes a partir de diretrizes da LRF e LAI, equivalente a 12 municípios. Metodologicamente, fez-se um estudo quantitativo, descritivo e documental. Para tanto, foram utilizados indicadores de conformidade da LRF e LAI propostos por vieira; bianchi e kronbauer (2017). Os dados refletem a situação dos portais eletrônicos até março de 2021. Dentre os resultados, observa-se que alguns municípios não têm divulgado informações de cunho obrigatório relativas à execução orçamentária, fato agravado diante da falta de clareza e compreensibilidade das informações. Os municípios entre 700.001 e 1.000.000 habitantes apresentaram o melhor desempenho de transparência, enquanto aqueles entre 450.000 e 700.000, apresentaram o pior resultado. Em suma, a média geral no atendimento as regras da LRF e LAI na amostra foi de 78,33%, demonstrando bom nível de publicidade e transparência. Entretanto, há que se preocupar, haja vista que todos os indicadores da pesquisa estão previstos em leis e deveriam ser seguidos em sua totalidade. ABSTRACT   The Fiscal Responsibility and Access to Information Laws govern the transparency and publicity of information applied to accounting in the public sector. In this sense, the objective of this research is to analyze the degree of transparency of the municipalities of São Paulo with more than 450 thousand inhabitants, based on the guidelines of the LRF and LAI, equivalent to 12 municipalities. Methodologically, a quantitative, descriptive and documentary study was carried out. Therefore, compliance indicators from the LRF and LAI proposed by Vieira, Bianchi and Kronbauer (2017). The data reflect the situation of the electronic portals up to March 2021. Among the results, it is observed that some municipalities have not disclosed mandatory information on budget execution, a fact that is aggravated by the lack of clarity and comprehensibility of the information. Municipalities between 700,001 and 1,000,000 sinks the best transparency performance, while those between 450,000 and 700,000, dissipation the worst result. In short, the overall average in compliance with the LRF and LAI rules in the sample was 78.33%, demonstrating a good level of publicity and transparency. However, it has to be, given that all research indicators are observed in laws and choose to be followed in their entirety