AVAILABILITY OF THE DCASP ON THE TRANSPARENCY PORTAL OF THE 141 MUNICIPALITIES OF THE STATE OF MATO GROSSO

Abstract

The article examined the availability, accessibility, and transparency of the Financial Statements applied to the Public Sector (DCASP) on the transparency portals of the 141 municipalities in the State of Mato Grosso for the years 2022 and 2023. The right to access information is guaranteed to citizens by Law No. 12,527, of November 18, 2011, known as the Access to Information Law (LAI). The research is classified as descriptive, using a mixed-methods approach. For this purpose, a checklist was used, covering the DCASP as well as criteria formulated to analyze the accessibility resources and navigation ease of the transparency portals, which were systematically visited. The results indicated that 72.34% of the municipalities in 2022 and 74.47% in 2023 provided the DCASP with full classification. However, the explanatory notes, which are an integral part of the DCASP, were absent or incomplete in more than half of the sample. The study also showed high accessibility in 87.94% of the sampled municipalities regarding accessibility resources, reinforcing the commitment to digital accessibility and underscoring the importance of measuring the compliance level of Mato Grosso’s transparency portals in terms of availability, accessibility, and transparency.