Public Transparency in infrastructure works: an
analysis of the information provided by the municipality of Vitória/ES.

Name: MARCELL GOMES DUARTE

Publication date: 13/12/2024

Examining board:

Namesort descending Role
DONATO VOLKERS MOUTINHO Examinador Externo
DOUGLAS RORIZ CALIMAN Examinador Interno
JANYLUCE REZENDE GAMA Presidente

Summary: This study analyzed the disclosure of information on public works in the municipality
of Vitória/ES during the period from 2020 to 2022, based on the theories of
transparency and accountability. The research developed a methodological approach
grounded in content analysis, utilizing a proprietary evaluation scale encompassing
six main categories: project progress, disclosure of financial data, access to
documents, promotion of citizen participation, budgetary information, and asset
information. Data were collected through the Transparency Portal of the Vitória City
Hall, Management Reports, and the Control Panel of the Espírito Santo State Court
of Auditors. The results showed significant improvement in four categories:
I – Justifications for changes in works (score increased from 2 to 3),
II – Frequent updates (score increased from 3 to 4),
III – Availability of financial reports (score increased from 4 to 5), and
IV – Detail of budgetary information (score increased from 3 to 4). The analysis of
financial statements revealed a 33.3% growth in fixed assets, reflecting investments
in infrastructure. However, a deterioration in the quality of asset information was
identified, with a score reduction from 3 to 2. As a technical product, a practical guide
was developed on essential content for public works information disclosure,
establishing evaluation indicators for municipal institutional websites. It is concluded
that, although the municipality has made progress in various areas of transparency,
challenges remain, particularly in the management and disclosure of asset
information related to infrastructure works.

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