Transparency of public expenditure accountability in municipal governments: a case study in the State of Goiás

Detalhes bibliográficos
Autor(a) principal: Celma Duque Ferreira
Data de Publicação: 2020
Outros Autores: Gilberto Crispim, Fabrícia Silva da Rosa, Luiz Alberton
Tipo de documento: Artigo
Idioma: eng
Título da fonte: Revista Ambiente Contábil
Texto Completo: https://periodicos.ufrn.br/ambiente/article/view/21524
Resumo: Objective: To identify the municipalities of Goiás that comply with the legal provisions of the Fiscal Responsibility Law (LRF) regarding the transparency of public management accounts from January 2010 to December 2018. Methodology: With descriptive characteristics, the study carried out consultations on websites of city halls, Federal Audit Courts (TCU), States and the National Treasury Secretariat (STN). Data collection was carried out by means of a check-list built based on current legal provisions, and electronic mails to those responsible for advertising in each municipality when the data was not found. Descriptive statistics was used as an analysis tool, as well as Pearson and Spearman's correlation coefficient and Chi-Square (Pearson association). Results: It was concluded that there is no uniformity of information among the municipalities, despite the eighteen years after the promulgation of the LRF; Goiás municipalities partially comply with legal requirements; there are municipalities that do not have their own website and do not provide an access link to the transparency portal on their homepages; there are municipalities that do not publish budget planning instruments (PPA, LDO and LOA), as well as accountability for the realization of revenue and the execution of budget expenditures. In some cases, difficulties were encountered in identifying the link on the transparency portal on their homepages, and so it was decided to send e-mail to those responsible asking about the results. Contributions: The study contributes to the government of the state of Goiás, which is why it funded the research through the Goiás State Research Support Foundation (FAPEG); for the specific literature, because it presents an empirical study on regulations with more than eighteen years of effect and encourages discussion for future research.
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spelling Transparency of public expenditure accountability in municipal governments: a case study in the State of GoiásTransparencia de la rendición de cuentas del gasto público en los gobiernos municipales: un estudio de caso en el Estado de GoiásTransparência da prestação de contas dos gastos públicos nos governos municipais: um estudo de caso no Estado de GoiásLRF, Public Transparency; Accountability.EnglishLRF, Transparencia pública; Rendición de cuentas.LRF, Transparência Pública; Prestação de Contas.Objective: To identify the municipalities of Goiás that comply with the legal provisions of the Fiscal Responsibility Law (LRF) regarding the transparency of public management accounts from January 2010 to December 2018. Methodology: With descriptive characteristics, the study carried out consultations on websites of city halls, Federal Audit Courts (TCU), States and the National Treasury Secretariat (STN). Data collection was carried out by means of a check-list built based on current legal provisions, and electronic mails to those responsible for advertising in each municipality when the data was not found. Descriptive statistics was used as an analysis tool, as well as Pearson and Spearman's correlation coefficient and Chi-Square (Pearson association). Results: It was concluded that there is no uniformity of information among the municipalities, despite the eighteen years after the promulgation of the LRF; Goiás municipalities partially comply with legal requirements; there are municipalities that do not have their own website and do not provide an access link to the transparency portal on their homepages; there are municipalities that do not publish budget planning instruments (PPA, LDO and LOA), as well as accountability for the realization of revenue and the execution of budget expenditures. In some cases, difficulties were encountered in identifying the link on the transparency portal on their homepages, and so it was decided to send e-mail to those responsible asking about the results. Contributions: The study contributes to the government of the state of Goiás, which is why it funded the research through the Goiás State Research Support Foundation (FAPEG); for the specific literature, because it presents an empirical study on regulations with more than eighteen years of effect and encourages discussion for future research.Objetivo: Identificar los municipios de Goiás que cumplen con las disposiciones legales de la Ley de Responsabilidad Fiscal (LRF) con respecto a la transparencia de las cuentas de gestión pública desde enero de 2010 hasta diciembre de 2018. Metodología: Con características descriptivas, el estudio consultó los sitios web de los ayuntamientos, los Tribunales de Cuentas Federales (TCU), los Estados y la Secretaría del Tesoro Nacional (NTN). La recopilación de datos se realizó a través de una lista de verificación basada en las disposiciones legales vigentes y correos electrónicos a los funcionarios de publicidad de cada municipio cuando no se encontraron los datos. El instrumento de análisis utilizado fue estadística descriptiva, coeficiente de correlación de Pearson y Spearman, Chi-cuadrado (asociación de Pearson). Resultados: Se concluyó que no existe uniformidad de información entre los municipios a pesar de dieciocho años de promulgación de la LRF; que los municipios de Goiás cumplen parcialmente con los requisitos legales; que hay municipios que ni siquiera tienen un sitio web y no proporcionan un enlace al portal de transparencia en sus páginas de inicio; que hay municipios que no publican instrumentos de planificación presupuestaria (PPA, LDO y LOA) y que rinden cuentas por la realización de ingresos y la ejecución de gastos presupuestarios. En algunos casos, se encontraron dificultades para identificar el enlace en el portal de transparencia en sus páginas de inicio, por lo que se decidió enviar un correo electrónico a los responsables preguntando por los resultados. Contribuciones: El estudio contribuye al gobierno del estado de Goiás, por lo que financió la investigación a través de la Fundación de Apoyo a la Investigación del Estado de Goiás (FAPEG); para la literatura específica, porque presenta un estudio empírico sobre regulaciones con más de dieciocho años de vigencia y alienta la discusión para futuras investigaciones.Objetivo: Identificar os municípios goianos que cumprem os dispositivos legais da Lei de Responsabilidade Fiscal (LRF) quanto a transparência das prestações de contas da gestão pública no período de janeiro de 2010 a dezembro de 2018. Metodologia: Com características descritivas, o estudo realizou consultas em sites das prefeituras, Tribunais de Contas da União (TCU), Estados e Secretaria do Tesouro Nacional (STN). A coleta de dados foi realizada por meio de check-list construído com base nos dispositivos legais atuais, e correios eletrônicos aos responsáveis pela publicidade de cada município quando não encontrado os dados. O instrumento de análise utilizado foi a estatística descritiva, coeficiente de correlação de Pearson e Spearman e Qui-Quadrado (associação de Pearson). Resultados: Concluiu-se que não há uniformidade da informações entre os municípios, apesar de transcorrido dezoito anos de promulgação da LRF; os municípios goianos cumprem parcialmente as exigências legais; há municípios que não possuem  site próprio e não disponibilizam link de acesso ao portal da transparência em suas homepages; há municípios que não publicam os instrumentos de planejamento orçamentários (PPA, LDO e LOA), bem como a prestação de contas da realização da receita e execução das despesas orçamentárias. Em alguns casos, foi encontrado dificuldades na identificação do link no portal da transparência em suas homepages, e assim optou-se ao envio de e-mail aos responsáveis indagando sobre os resultados. Contribuições: O estudo contribui para a gestão do governo do Estado de Goiás, motivo pelo qual financiou a pesquisa por meio da Fundação de Amparo à Pesquisa do Estado de Goiás (FAPEG); para a literatura específica, porque apresenta estudo empírico sobre regulações com mais de dezoito anos de vigência e fomenta discussão para futuras pesquisas.Portal de Periódicos Eletrônicos da UFRN2020-07-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://periodicos.ufrn.br/ambiente/article/view/2152410.21680/2176-9036.2020v12n2ID21524REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 12 No. 2 (2020): Jul./Dez. REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 12 Núm. 2 (2020): Jul./Dez. REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 12 n. 2 (2020): Jul./Dez. 2176-903610.21680/2176-9036.2020v12n2reponame:Revista Ambiente Contábilinstname:Universidade Federal do Rio Grande do Norte (UFRN)instacron:UFRNenghttps://periodicos.ufrn.br/ambiente/article/view/21524/12921Copyright (c) 2020 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036info:eu-repo/semantics/openAccessCelma Duque FerreiraGilberto CrispimFabrícia Silva da RosaLuiz Alberton2020-12-17T14:50:34Zoai:periodicos.ufrn.br:article/21524Revistahttps://periodicos.ufrn.br/ambientePUBhttps://periodicos.ufrn.br/ambiente/oai||prof.mauriciocsilva@gmail.com2176-90362176-9036opendoar:2020-12-17T14:50:34Revista Ambiente Contábil - Universidade Federal do Rio Grande do Norte (UFRN)false
dc.title.none.fl_str_mv Transparency of public expenditure accountability in municipal governments: a case study in the State of Goiás
Transparencia de la rendición de cuentas del gasto público en los gobiernos municipales: un estudio de caso en el Estado de Goiás
Transparência da prestação de contas dos gastos públicos nos governos municipais: um estudo de caso no Estado de Goiás
title Transparency of public expenditure accountability in municipal governments: a case study in the State of Goiás
spellingShingle Transparency of public expenditure accountability in municipal governments: a case study in the State of Goiás
Celma Duque Ferreira
LRF, Public Transparency; Accountability.
English
LRF, Transparencia pública; Rendición de cuentas.
LRF, Transparência Pública; Prestação de Contas.
title_short Transparency of public expenditure accountability in municipal governments: a case study in the State of Goiás
title_full Transparency of public expenditure accountability in municipal governments: a case study in the State of Goiás
title_fullStr Transparency of public expenditure accountability in municipal governments: a case study in the State of Goiás
title_full_unstemmed Transparency of public expenditure accountability in municipal governments: a case study in the State of Goiás
title_sort Transparency of public expenditure accountability in municipal governments: a case study in the State of Goiás
author Celma Duque Ferreira
author_facet Celma Duque Ferreira
Gilberto Crispim
Fabrícia Silva da Rosa
Luiz Alberton
author_role author
author2 Gilberto Crispim
Fabrícia Silva da Rosa
Luiz Alberton
author2_role author
author
author
dc.contributor.author.fl_str_mv Celma Duque Ferreira
Gilberto Crispim
Fabrícia Silva da Rosa
Luiz Alberton
dc.subject.por.fl_str_mv LRF, Public Transparency; Accountability.
English
LRF, Transparencia pública; Rendición de cuentas.
LRF, Transparência Pública; Prestação de Contas.
topic LRF, Public Transparency; Accountability.
English
LRF, Transparencia pública; Rendición de cuentas.
LRF, Transparência Pública; Prestação de Contas.
description Objective: To identify the municipalities of Goiás that comply with the legal provisions of the Fiscal Responsibility Law (LRF) regarding the transparency of public management accounts from January 2010 to December 2018. Methodology: With descriptive characteristics, the study carried out consultations on websites of city halls, Federal Audit Courts (TCU), States and the National Treasury Secretariat (STN). Data collection was carried out by means of a check-list built based on current legal provisions, and electronic mails to those responsible for advertising in each municipality when the data was not found. Descriptive statistics was used as an analysis tool, as well as Pearson and Spearman's correlation coefficient and Chi-Square (Pearson association). Results: It was concluded that there is no uniformity of information among the municipalities, despite the eighteen years after the promulgation of the LRF; Goiás municipalities partially comply with legal requirements; there are municipalities that do not have their own website and do not provide an access link to the transparency portal on their homepages; there are municipalities that do not publish budget planning instruments (PPA, LDO and LOA), as well as accountability for the realization of revenue and the execution of budget expenditures. In some cases, difficulties were encountered in identifying the link on the transparency portal on their homepages, and so it was decided to send e-mail to those responsible asking about the results. Contributions: The study contributes to the government of the state of Goiás, which is why it funded the research through the Goiás State Research Support Foundation (FAPEG); for the specific literature, because it presents an empirical study on regulations with more than eighteen years of effect and encourages discussion for future research.
publishDate 2020
dc.date.none.fl_str_mv 2020-07-01
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
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dc.identifier.uri.fl_str_mv https://periodicos.ufrn.br/ambiente/article/view/21524
10.21680/2176-9036.2020v12n2ID21524
url https://periodicos.ufrn.br/ambiente/article/view/21524
identifier_str_mv 10.21680/2176-9036.2020v12n2ID21524
dc.language.iso.fl_str_mv eng
language eng
dc.relation.none.fl_str_mv https://periodicos.ufrn.br/ambiente/article/view/21524/12921
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dc.publisher.none.fl_str_mv Portal de Periódicos Eletrônicos da UFRN
publisher.none.fl_str_mv Portal de Periódicos Eletrônicos da UFRN
dc.source.none.fl_str_mv REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 12 No. 2 (2020): Jul./Dez.
REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 12 Núm. 2 (2020): Jul./Dez.
REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 12 n. 2 (2020): Jul./Dez.
2176-9036
10.21680/2176-9036.2020v12n2
reponame:Revista Ambiente Contábil
instname:Universidade Federal do Rio Grande do Norte (UFRN)
instacron:UFRN
instname_str Universidade Federal do Rio Grande do Norte (UFRN)
instacron_str UFRN
institution UFRN
reponame_str Revista Ambiente Contábil
collection Revista Ambiente Contábil
repository.name.fl_str_mv Revista Ambiente Contábil - Universidade Federal do Rio Grande do Norte (UFRN)
repository.mail.fl_str_mv ||prof.mauriciocsilva@gmail.com
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