A Política Pública de transparência nos municípios do Amazonas: sinergias entre o controle social dos recursos públicos e o Tribunal de Contas Estadual

Abstract

Recognizing the legislative frameworks of Complementary’s Law nº 101/2000 and Law nº 12527/2011, which establishes the obligation of public entities to publicize their acts, this dissertation aims at analyzing the implementation of public transparency policy in municipalities in the interior of Amazonas, this region is inserted in the context of the Amazon, commonly portrayed by the main responsibilities for the preservation of this biome. However, the focus of this work is the public transparency on municipalities located in the middle of the Amazon rainforest, whose population must be assisted, under equal conditions to other regions, by quality state’s services, which requires monitoring and inspection of public resources, by the control’s government, an example of the Audit’s Office, either by the population itself, through social control. For the pursuit of the goals set, this research uses exploratory research, since the topic addressed is still in the process of sedimentation. It was also decided to carry out a case study on the transparency portals of the municipalities in the Amazon macro-regions (the sample being composed of two municipalities in each region selected by the criterion of greater and lesser public’s budget) in order to examine the implementation of the policy transparency in the most diverse aspects of accessibility, understanding, treatment, availability and timeliness of existing information. From the sample taken, a survey of 18 municipalities, it appears that there is a municipality in the region that does not have an website with public management information to comply with the legislation; as well as three were identified with more than one website. There were also questions, of equal content, to all municipalities in the selection in order to ascertain the passive transparency, in which only three municipalities answered. Therefore, the implementation of the public policy of transparency in the municipalities of Amazonas is still not at the desirable level, since, in the sample, many still fail to comply with several of the imperatives set forth in the legislation, which denotes the need for the debate about public’s transparency given its relevance for more democratic and efficient management.