Transparência e a eficiência das contas públicas: estudo de caso do município de Caarapó - MS

Abstract

The purpose of public administration is to manage the services that are destined to society for the purpose of meeting collective needs. One example is the public's knowledge of public spending. It should be noted that transparency is one of the results of the opening of organizations to provide comprehensive and appropriate information, as well as maintaining means for direct communication with the population. The present work analyzed the Balance Sheet, and the accounts arranged in the municipal transparency portal and also in the National Treasury Department. This documents is especially used for verification were Financial Assets, Permanent Assets, Financial Liabilities, Permanent Liabilities. The balance of assets released and studied from the period of 2012 to 2017 that was of the municipality of Caarapó - MS. The methodology used was documentary research with secondary data and bibliographic research. The results indicated that the municipality of Caarapó - MS complied with the principle of advertising in the year 2012 to 2016. And that the municipality failed to follow the principle of efficiency and transparency in the year 2013, 2014, 2015 and 2017, too. It is concluded that advertising is makes present in the municipality in the majority, but leaves lack in the question of efficiency and transparency, because some information is divergent.