Disclosure e accountability na gestão pública: uma investigação sobre a evidenciação de recursos para educação no Estado do Rio Grande do Norte

Abstract

This article aims to identify the municipalities of Rio Grande do Norte in the period 2005 to 2009 complied with the principles of disclosure and accountability in their accounts, and to illustrate the features that have become redundant in the year under review. Their data come from information sent by the managers of the Budget Information System in Public Education - SIOP. From 2005 to 2009, 10 municipalities failed to transmit their information in at least one of the years analyzed. A total of 43 municipalities have not implemented the minimum resources required, accounting for 25.74% of the municipalities in RN. But noted a decrease in relation to breach of Article 212 of the Constitution over the years. Also from the individual analysis of each city, we could analyze the percentage that no longer applied in public education for the newborn.Where it reached an amount of R $ 18,359 (eighteen million, three hundred fifty-nine thousand) concerning the sum of the values found in the years 2005 to 2009. As a result it is noteworthy that despite the Accountability and Disclosure RN municipalities have improved steadily over the years analyzed, it is necessary that information be presented more clearly favoring the exercise of social control, and oversight bodies and external control investigations in the counties that failed to meet the principles discussed here, for calculation of illegal acts, identify those responsible and quantification of the damage caused to the citizen’s rights