Level of transparency through required disclosure of information of municipalities of Rio Grande do Sul – Brasil

Abstract

This study aimed to measure the level of transparency through the disclosure of required information in web pages of 41 municipalities in Rio Grande do Sul, Brazil, with population exceeding 50,000 inhabitants. The level of transparency was measured from thirty-two indicators representing a set of explicit information in the Fiscal Responsibility Law (LRF) and the Law on Access to Information (LAI). For each indicator was assigned a value 1, and when not evidenced the value 0, which allowed to obtain the percentage of indicators evidenced by municipality, measuring the level of transparency of theme. The results indicate a low level of transparency of information required by law object of study by the municipalities of the sample and the under-utilization of the Internet by the municipalities.