Análise virtual do grau de aderência à lei de responsabilidade fiscal nos municípios do sertão alagoano

Abstract

Transparency has become one of the essential principles to assist in the best application of public resources, currently there are tools that enable and facilitate the transmission of information to the user, in addition to legal mechanisms that support the treatment of the disclosure of information, such as the Tax on Accountability - LRF or Complementary Law, the Access to Information Law and the Transparency Law. This study aimed to verify the degree of adherence of the LRF to the availability of information related to the planning, approval and execution of the public budget of municipalities located in the interior of Alagoas. The data were extracted from the electronic transparency portals of each municipality, Where administrative management documents, such as the previous and current Multiyear Plan and the payroll of public servants, must be updated and available to all. Information from 26 municipalities in Alagoas was analyzed, where it was found that the degree of adherence depends strongly on the specific document, since among all the indexes, the availability of the Multi-Year Plan (PPA), Budget Guidelines Law (LDO) and Budget Law The annual report (LOA) had satisfactory availability in most municipalities, while the specific indicators for the population as the Disclosure of the Dates of the Quarterly Public Hearings for the Evaluation of Fiscal Goals and the Incentive to Popular Participation in the Discussion of the PPA , LDO and LOA, were not found in any, which imposes the observation that there is lack of incentive and participation of the population, which can impact the inspection of the application of public resources.