Guidelines for Transparency Implementation in Brazilian Municipalities based on Apiúna’s Case
Public transparency has been imposed by law to all Brazilian public entities, but it is noticeable the difficulty that they face to implement it. The General Comptroller’s Office in Brazil has developed a methodology (Brazil Transparent Scale – EBT) to quantify public transparency in various Brazilian public entities and a large part of them were evaluated with relatively low scores. The municipality of Apiúna, located in the interior of Santa Catarina state, got maximum score in the two editions of EBT. In this sense, this paper proposes eight guidelines to assist other Brazilian municipalities in transparency implementation process, based on Apiúna’s case. The research was conducted through semi-structured interviews with key stakeholders in the transparency implementation process in Apiúna. Through these interviews, we identified factors that were important for the city to obtain success and, from them, the guidelines had been developed.