Práticas De Transparência Digital Em Municípios Baianos: Um Estudo De Caso (Digital Transparency Practices in Bahian Municipalities: A Case Study)

Abstract

The aim of this study was to identify whether there are differences in the practices of transparency in implementation of revenue and municipal public expenditure on electronic means of access to the public, in the linked prefectures to the 13th Regional Inspectorate of External Control (IRCE) the Court of municipalities ( TCM - BA ) of Senhor do Bonfim - Bahia , in the light of Complementary Law n. 131 (2009). Studies have demonstrated the need for research regarding transparency in the public administration in Brazil. The type of research used was a case study, guided by qualitative assessments, characterized by the description of the facts. This procedure was performed with literature and documentary research in their websites. The research covered the period from May 2011 to November 2013, which noted the level of compliance with deadlines established by Law n. 131 (2009). The collection and analysis of data were performed by means of public information, available on the Internet through the portals of transparency of the ten municipalities jurisdictional by IRCE - Senhor do Bonfim, in the period from 1st to November 15th, 2013. As found, highlight the existence of differences between the practices of transparency adopted by municipalities; and that none of the ten municipalities analyzed complies fully with the provisions of Law n. 131 (2009). Therefore, we generated a reflection on the transparency of public revenue and expenditure, presenting opportunities for new research in the area.