Transparência e eficiência na divulgação das demonstrações contábeis do município de Campo Grande: um estudo de caso dos exercícios 2012 a 2016

Abstract

Transparency and efficiency are considered constitutional and qualitative principles guiding public administration, and define through the Fiscal Responsibility Law (Complementary Law No. 101) the obligation to disclose public accounts, with the guarantee of the veracity of the data and values exposed, thus reflecting the real situation of the country, states and municipalities. The purpose of this study was to analyze the long-term liabilities accounts with emphasis on the internal contractual split of the accounting statements of the municipality of Campo Grande as Balance Sheet and Fiscal Management Report, published on the website of the STN and Transparency Portal under the perspective of qualitative characteristics that support the compliance and interpretation of the accounting information. In order to verify these practices, a bibliographical research was first carried out on the guiding principles of public administration and its dissemination, later the qualitative approach was used, with data collection, through analyzes and comparative data available in the access portals as Portal of Transparency and Siconfi (Secretariat of the National Treasury). The study concludes that during the period analyzed, the municipality of Campo Grande met the principles emphasized in the survey only in the year 2015, while in the competences of 2012, 2013, 2014, 2016 the disclosed values of the internal contractual debt are not the same in the reports analyzed, or there is no differentiation between internal and external contractual debt, failing to meet the constitutional principles of transparency and efficiency and consequently to qualitative characteristics, reliability and verifiability where the information presented does not faithfully represent the economic phenomena of the municipality.