Transparência pública: análise do balanço patrimonial e relatório de gestão fiscal do Mato Grosso do Sul em observância ao princípio da eficiência

Abstract

Transparency of information in Public Administration allows society to access public accounts in detail and they are presented in a simple way to facilitate the understanding and monitoring of public finances. The objective of this research was to identify the coherence of the information on the transparency reports of the public management, regarding internal and external credit operations between the period of 2011 to 2016 of the State of Mato Grosso do Sul, published on the website of the National Treasury Secretariat. The methodology used in this work, as far as the approach is concerned is of a qualitative research, as for the objectives it is classified as descriptive, as far as the procedures is a documentary, bibliographic research and still a case study. For this purpose, transparency reports of the public management, published on the website of the National Treasury Secretariat, regarding internal and external credit operations of the State of Mato Grosso do Sul were analyzed. The results of this research showed that the State of Mato Grosso do Sul has several divergences on the information presented in the transparency reports of public management regarding internal and external credit operations. It is therefore possible to conclude that it does not comply with the provisions of the Fiscal Responsibility Law regarding transparency in state public management.