Accountability in Local Councils through the Management Costs

Abstract

The article discusses the process of accountability for expenditures of municipal councils through cost management as a way to encourage the construction of this practice. The research was exploratory, conducted through a case study with qualitative and quantitative approach. Data collection was done through semi-structured interviews and primary documents. For the data analysis, a documental and descriptive analysis was applied. The assessment of public expenditures and their accountability are important instruments of social control, allowing different users to evaluate the efficiency of the services provided. It is known that the information currently available, published on the walls or forwarded to other branches, don´t give clarity or understanding to the citizens who do not known anyone related to public accounting. Moreover, the information are very condensed, which does not allow, for example, a detailed analysis of the City Council expenses. Cost management in this branch will allow an analysis of the matters whose voting and discussion demands more budget resources, and will also promote the spending control and identify potential waste. The publicity of such information through simplified reports may encourage the construction of accountability and its practice.