1. COMPLEMENTARY LAW NO. 101, OF MAY 4, 2000 Establishes norms of public finances focused on responsibility in fiscal management and other provisions. https://www.planalto.gov.br/ccivil_03/leis/lcp/lcp101.htm. Accessed 21 Nov 2022
2. COMPLEMENTARY LAW NO. 131, OF MAY 27TH, 2009. Adds provisions to the Complementary Law no. 101, of May 4, 2000, which establishes public finance norms aimed at fiscal management responsibility and other provisions, in order to determine the availability, in real time, of detailed information about the budgetary and financial execution of the Union, the States, the Federal District, and the Municipalities. https://www.planalto.gov.br/ccivil_03/leis/lcp/lcp131.htm. Accessed 21 Nov 2022
3. LAW NO. 12.527, OF NOVEMBER 18, 2011. Regulates the access to information provided for in item XXXIII of art. 5, in item II of § 3 of art. 37 and in § 2 of art. 216 of the Federal Constitution; amends Law No. 8112 of December 11, 1990; revokes Law No. 111 of May 5, 2005, and provisions of Law No. 8159 of January 8, 1991; and makes other provisions. https://www.planalto.gov.br/ccivil_03/_ato2011-2014/2011/lei/l12527.htm. Accessed 21 Nov 2022
4. da Silva Dias, L.N, de Aquino, A.C.B., da Silva, P.B., dos Albuquerque, F.S.: Outsourcing of fiscal transparency portals by municipalities. J. Account. Organiz. 14, e164383 (2020). https://doi.org/10.11606/issn.1982-6486.rco.2020.164383. Accessed 10 Oct 2019 2022/10/19
5. Public Expenditure and Financial Accountability (PEFA). 2011 Public Finance Management - Performance Assessment Framework. https://www.pefa.org/sites/pefa/files/resources/downloads/PMF%20Portuguese_HGRFinal.pdf. Accessed 21 Nov 2022