Transparência e divulgação dos recursos contra a Covid-19 na prefeitura municipal de Coruripe/AL nos anos 2020 e 2021.

Abstract

The role of public managers is to manage public resources efficiently and effectively. Transparency portals must provide information about management actions and facts for the entire population who wish to monitor public spending and revenues. However, in 2020, a global pandemic had devastating effects. One of the measures the country took to combat Covid-19 was to allocate millions of resources to states and municipalities specifically to purchase equipment and materials and contract services as a way to mitigate the impact caused by Covid-19. The Health Fund of each municipality was the official body that received the resources, in this work the field of action was in the municipality of Coruripe/AL, comparing data available on the municipality's transparency portal. The results of this case study show how progress still needs to be made in terms of transparency so that the information is clearer, where any citizen can obtain and interpret what is described in the reports generated. Therefore, the study presented reinforces the importance of auditing in controlling acts and facts carried out by public administrations.