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Abstract In this descriptive study, developed through analysis of documents, it was possible to verify by means of access and consultation of electronic portals, whether the acts of the Public Administration in thirty (30) municipalities in the state of Minas Gerais with population of over one hundred thousand (100,000), relating to their financial and budgetary execution, comply with the provisions of the Complementary Law nº 131/2009, called the Transparency Law. It was also checked the information disclosure of these municipalities. In all the thirty (30) municipalities investigated in Minas Gerais it was found the implementation of the Transparency Law. The totality of municipalities have web addresses, however this deployment does not show the disclosure and do not meet fully the mandatory legal requirements and recommended for the disclosure of budget execution. In some websites, the information is difficult to find, being necessary to open multiple links to access the desired information. It was also confirmed, in the portals consultation period, that some municipalities with significant population density as Uberlândia, Contagem, Juiz de Fora and Montes Claros are in the top list of municipalities that attended fewer legally defined criteria. Ribeirão das Neves is the municipality that most meets the legal requirements of transparency followed by the cities of Ipatinga and Teófilo Otoni. It was noted also that some electronic sites have constant maintenance periods, remaining unavailable or disabled for long periods harming citizens' access to information and making it difficult to track the information available in real time by public officials. Author Biographies Derley Júnior Miranda Silva, Universidade Federal de Uberlândia Mestrando Universidade Federal de Uberlândia. Endereço: Rua Edson Mauro Strack, 285, Bairro Granada | 38410-160 | Uberlândia/MG | Brasil. Juliane Andrade Costa Segatto, Universidade Federal de Uberlândia Graduada pela Universidade Federal de Uberlândia. Endereço: Rua Vinte, n. 1600, Bairro Tupã, Curso de Ciências Contábeis - Bloco D - Sala 328 | 38304-402 | Ituiutaba/MG | Brasil. Marli Auxiliadora da Silva, Universidade Federal de Uberlândia Doutora em Educação pela Faculdade de Educação da Universidade Federal de Uberlândia e Mestre em Contabilidade e Controladoria pela Universidade de São Paulo. Professora da Universidade Federal de Uberlândia. Endereço: Curso de Ciências Contábeis - Bloco D - Sala 328. Rua Vinte, nº 1600, Bairro Tupã | 38304-402 | Ituiutaba/MG | Brasil. Downloads PDF (Português (Brasil)) Published 2016-04-06 How to Cite Miranda Silva, D. J., Segatto, J. A. C., & Silva, M. A. da. (2016). Disclosure in public service: an analysis of the applicability of the transparency law in Minas Gerais municipalities. Revista Catarinense Da Ciência Contábil, 15(44), p. 24–36. Retrieved from https://revista.crcsc.org.br/index.php/CRCSC/article/view/2198 More Citation Formats ACM ACS APA ABNT Chicago Harvard IEEE MLA Turabian Vancouver Download Citation Endnote/Zotero/Mendeley (RIS) BibTeX Issue Vol. 15 No. 44 (2016): Janeiro-Abril Section Articles License The copyright for articles published in this journal belongs to the author (s), with first publication rights assigned to Revista Catarinense da Ciência Contábil. Due to appearing in this publicly accessible journal, articles are free to use, with mandatory recognition of the original authorship and initial publication in this magazine and for educational and non-commercial applications. The magazine chose to use published works for non-commercial purposes, including the right to submit or work for publicly accessible databases. The content of published articles is the sole and exclusive responsibility of the authors. - The author (s) authorize (s) a publication of the article in the journal; - The author (s) guarantee (s) that a contribution is original and unpublished and that it is not being evaluated in another magazine (s); - A magazine is not responsible for the opinions, ideas and concepts emitted in the texts, for the full responsibility of the author (s); - It is reserved to the editors or the right to make textual adjustments and to adjust the article to the publication rules. This work is licensed under a Creative Commons Atribuição-NãoComercial-CompartilhaIgual 4.0 Internacional. Most read articles by the same author(s) Lucas Fernandes Rocha, Marli Auxiliadora da Silva, Employability in the accounting sector, academic formation mode and gender: what is the relationship? , Revista Catarinense da Ciência Contábil: Vol. 18 (2019): RCCC Language English Português (Brasil) Make a Submission Make a Submission Keywords Indexers

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