Lei de acesso à informação: um estudo sobre a conformidade da transparência de informações contábeis dos municípios do médio sertão alagoano

Abstract

This study analyzed the content of the electronic portals of 14 municipalities in the middle hinterland of Alagoas in the period from September to December 2022, with the objective of knowing and seeking instruments and information on the level of compliance of the Transparency Portal of these municipalities and the clarity of public resources before the Fiscal Responsibility Law (FRL) and Access to Information Law (AIL) that aim at the collective interest through their financial executions and budgeting. Based on the results found in the research, we can perceive which municipalities are positive or negative in relation to the publication of information disclosed on their websites for the purpose of transparency of public management, as well as awaken municipal administrations about the duty of transparency according to federal laws and the need to facilitate access on their websites. about information of a public nature, promoting the inspection of the acts of the administration by the control bodies, as well as by society, being an observation of data collection that make up the study carried out. From the research, it was possible to identify the variables to which the samples defined by the composition of the municipalities that contain the information evidenced in their electronic portal, on the date of the research, were submitted, curbing practices contrary to the public interest and enabling, with greater responsibility, the verification of hiring, investments and expenses made by the public coffers.