1. Brazil. Complementary Law n. 101, of May 4, 2000. Establishes norms of public finances focused on responsibility in fiscal management and other provisions (2000)
2. Brazil. Complementary Law n. 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 (2000)
3. Brazil. Law n. 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 (2011)
4. Dias, L.N.S., Aquino, A.C.B., Silva, P.B., Albuquerque, F.S.: Outsourcing of fiscal transparency portals by municipalities. J. Account. Organ. 14, e164383 (2020)
5. Public Expenditure and Financial Accountability (PEFA). 2011 Public Finance Management - Performance Assessment Framework (2011). https://www.pefa.org/sites/pefa/files/resources/downloads/PMF%20Portuguese_HGRFinal.pdf. Accessed 20 April 2023