This article analyzes the public expenditures of the 10 larger cities of the Brazilian Southern states, revealing the lack of transparency in the demonstrations published by the administrations. Therefore, it proposes a management report for the public sector based on the Securities and Exchange Commission's (CVM) Guidance Report n. 15/87, as a way to increase the transparency of the accounting demonstrations published by the public administration, according to the principles of good governance practices.
management reports; public sector; governance corporate
