“…Based on this, the present study analyzed the Public Management Transparency Index in the municipalities of Rio Grande do Sul state, which has a maximum value of 100 that should be presented by the municipality, analyzing different perspectives concerning accountability, disclosure of information, participation of society, observing the importance of transparency in the municipal issue. Thus, firstly, the descriptive statistics of the Transparency Index of the Municipal Public Management (ITGP-M) was considered, computing the average of indexes obtained by the municipalities, the standard deviation, in addition to the maximum and minimum values reached, all of which these values are shown in Table 3 In order to clearly and appropriately classify the ITGP-M, allowing a more appropriate conception for each municipality, the values obtained are related based on a scale ranging from very high to very low, and such classification is based on the methodology adopted in the studies by Melo and Parré (2007), and Pinto, Coronel and Bender Filho (2015), and this division occurs through the mean values of transparency and their standard deviation. Thus, aiming at a better visualization and explanation about the criteria, the values the designation of the ITGP-M, these questions are exposed below, in Table Table 4 Pinto, Coronel and Bender Filho (2015).…”