Análise quanto a observância do princípio da eficiência na transparência pública referente a publicidade dos demonstrativos contábeis e fiscais das operações de crédito de longo prazo do município de Dourados-MS: período de 2009 a 2013

Abstract

The efficiency consists on how the citizens perform their tasks with the purpose of an effective result, ensured by concrete actions, which allow greater security to those who benefit from those activities. The principle of efficiency is strictly linked to the transparency of fiscal management, established by FRL (Fiscal Responsibility Law) in which it will be effectively assured to the citizen if the public administration offer reliable information in relation to all its realized acts. The purpose of the paper was to identify the effectiveness and concision of the disclosed information about the intern and external credit operations contracted by the Dourados Municipal Government, from 2009 to 2013, based on the portfolio disseminated on the Central Bank of Brazil and the Brazilian National Treasury websites. The methodology used in this research concerning the objectives is descriptive. Concerning the procedures, it is a case study, bibliographic and documental, with a qualitative approach to the problem. This way, it is intended to verify the coherence of the registered information to identify the fulfillment or not of the principle of efficiency in transparency of public management in the city. It demonstrates that the Dourados Municipal Government does not meet the principle of efficiency concerning the registered information of credit operations in financial statements and fiscal management reports, because there are many conflicts of data when they are compared. Concluding, the city does not obey the determination of the FRL concerning the transparency in its management.