Qualidade da informação dos relatórios contábeis de propósito geral do município de Dourados-MS

Abstract

In this paper, the quality of the accounting information provided by the municipality of Dourados-MS to its primary users is evidenced. It was carried out through monitoring and analyzing the disclosure of the consolidated debt of the municipality, published in the General Purpose Accounting Reports between 2008 and 2018. Therefore, it was necessary to understand the concepts of public administration, its goals and how it relates to your administered. Understand the principles of publicity, efficiency and transparency in public management. Know the legal provisions that guide the entire process of managing public resources. The research aimed to show the quality of information of the General Purpose Accounting Reports published in the transparency website of Dourados-MS. This work was conducted using the comparative method, analyzing reported values on consolidated debt, demonstrated in different ways in different reports, but referring to the same economic fact on the same consolidation date, allowing the verifiability of the information. In literature, all the data that served as basis for the research were gathered. The documents were all taken from the transparency website, by electronic means. Seventy-one financial statements were analyzed. There were descriptions of similar or divergent values, so that there was indicative of the quality of the information. The result, reports in formats that make it difficult to search for information. Divergence in the amount reported in most years, reflecting inefficiency in the transparency of public management, lack of supervision by the competent body, inability to control socially, publicity without efficiency, lack of transparency.