Modelo de avaliação da transparência pública na execução dos recursos destinados às ações orçamentárias da UFS

Abstract

The law nº. 12.527/2011, known as the Transparency Law, represented a notable advance in regulating citizen’s right to information and the duty of the Public Power to provide information. After analyzing the data referring to good public transparency practices at UFS, a model was developed to evaluate public transparency in the execution of resources destined to budgetary actions that will bring benefits to the institution and all its users. The proposal for structuring this model is based on the studied theory which, together with the data analysis of this study, brought subsidies for the understanding of some fundamental points for the construction of the same. In this way, a study was conducted with the purpose of evaluating the transparency of the disclosure of budgetary actions. The justification found for such a proposal is to contribute to the disclosure and transparency in a clear and reliable way to all users of the institutional performance of the UFS, reinforcing its values.