Transparent public management under the law of fiscal responsibility: an analysis in the municipalities of the CRAJUBAR region in the period from 2012 to 2015

Purpose: This study aimed to verify on the websites of the municipalities of Crato, Juazeiro do Norte and Barbalha (CRAJUBAR), whether information about public management was in compliance with the Fiscal Responsibility Law, Supplementary Law 131/2009 and Decree No. 7185/2010. Methodology: Descriptive study with qualitative approach. The municipalities of the CRAJUBAR Region, located in southern Ceará, were analyzed. The data used for the analysis of this survey refer to the period from 2012 to 2015 concerning the fiscal management transparency instruments of LRF (Fiscal Responsibility Law) No. 101/2000 as well as January 2017 concerning Supplementary Law 131/2009 and Decree No. 7.185/ 2010. Data was collected through the electronic portals of each city office. Excel 2013 spreadsheet was used as a support tool to analyze the collected data. Results: It was found that local managers of the surveyed municipalities do not fully comply with the publication in electronic media of the instruments relating to the fiscal management transparency, as regards the disclosure of detailed information in real time. Contributions of the Study: The non-compliance with the analyzed legislation was found, entailing a verification of efficiency in the application of the legislation under analysis. Transparency disclosure is key in the management process. The study addresses the debate on public resource transparency in the Fiscal Responsibility Law and Supplementary Law 131/2009, in addition to presenting the discussion on resource management in municipalities in the State of Ceará.