Level Of Budget Evidentiation And Accounting In Transparency Portains Of Brazilian Federative Units

Abstract

The objective of this study is to describe, in a comparative way, the level of budgetary and accounting disclosure of the transparency portals of the federation units by region - north, northeast, center-west, southeast and south - in light of the provisions of the Law of Responsibility Fiscal, Complementary Law no 131/2009 and Access to Information Law. As for the methodology, it is characterized as a qualitative and documentary study in which an own research model was constructed, based on preview models. Data collection was performed in two moments, 2014 and 2018, giving the possibility of comparative analysis. However, only 25 entities were analyzed due to the impossibility of locating the transparency portals of the states of Mato Grosso, 2014, and Tocantins, 2018. The results obtained indicate that the state of Rio Grande do Norte, in the northeast region, achieved the best level of progress; followed by Roraima from the north; Mato Grosso do Sul in the center-west; São Paulo to the southeast region; and Paraná in the south. It was also observed that the progress is different when the analysis is carried out considering each of the three laws mentioned above, and the Law on Access to Information has made more significant advances, and Complementary Law n. 131/2009 has shown greater setbacks.