In accordance with Complementary Law No. 101/2000 (LRF), we have in its Articles 48 and 52: Art. 48. They are instruments of transparency of fiscal management, which will be widely disseminated, including electronic means of public access: the plans, budgets and laws of budget directives; the provision of accounts and their prior opinion; the Summary Report on Budget Execution and the Fiscal Management Report; and simplified versions of these documents. Single paragraph. Transparency will also be ensured through: (Drafting provided by Complementary Law nº 131, of 2009). Paragraph 1 - Transparency shall also be ensured through: (Drafting provided by Complementary Law 156, of 2016) I - Encouragement of popular participation and public hearings during the drafting and discussion processes of the plans, budget guidelines and budgets; (Included by Complementary Law nº 131, of 2009). II - release to the full knowledge and monitoring of society, in real time, of detailed information on budgetary and financial execution, in electronic means of public access; and III - adoption of an integrated system of financial administration and control, which meets the minimum standard of quality established by the Executive Branch of the Union and the provisions of art. 48-A.Paragraph 2 - The Federal Government, the States, the Federal District and the Municipalities shall make available their accounting, budgetary and fiscal information and data in accordance with the periodicity, format and system (including by Complementary Law nº 131, of 2009) established by the central accounting body of the Union, which must be disclosed in an electronic medium with wide public access. Paragraph 3. The States, the Federal District and the Municipalities shall forward to the Ministry of Finance, in accordance with the terms and periodicity to be defined in a specific instruction of this body, the information necessary for the constitution of the registry centralized and up-to-date electronic payment system for internal and external public debt, which is dealt with in §4 of art. 32. (Included by Complementary Law No. 156, of 2016) Paragraph 4 Failure to comply with the provisions of paragraphs 2 and 3 shall give rise to the penalties provided for in paragraph 2 of art. 51. (Included by Complementary Law 156, of 2016) § 5 In cases of dispatch as provided for in paragraph 2, for all purposes, the Union, the States, the Federal District and the Municipalities fulfill the duty of wide dissemination to which refers to the caput. (Included by Complementary Law 156, of 2016) § 6 All Powers and bodies referred to in art. 20, including municipalities, public foundations, state-owned companies and funds, of the Federation entity shall use single budgetary and financial execution systems, maintained and managed by the Executive Branch, safeguarding autonomy. (Included by Complementary Law No. 156, dated 2016) Art. 48-A.For the purposes referred to in item II of the sole paragraph of art. 48, the entities of the Federation shall make available to any natural or legal person access to information regarding: (Included by Complementary Law No. 131 of 2009). I - as regards expenditure: all the acts performed by the management units during the execution of the expenditure, at the time of their realization, with the minimum availability of the data relating to the number of the corresponding process, the good supplied or the service provided, the individual or legal beneficiary of the payment and, where applicable, the bidding procedure carried out; (Included by Complementary Law nº 131, of 2009). II - regarding revenue: the launching and receipt of all revenue from management units, including extraordinary resources. (Included by Complementary Law nº 131, of 2009). Art. 52. The report referred to in § 3 of art. 165 of the Constitution shall cover all Powers and the Public Prosecutor's Office shall be published no later than thirty days after the end of each two-month period and shall consist of: I - budget balance, which shall specify, by economic category: a) revenues by source, and to carry out, as well as the updated forecast; b) expenses by group of nature, detailing the appropriation for the year, the expenses paid and the balance; II - statements of the execution of: a) revenues, by economic category and source, specifying the initial forecast, the updated forecast for the year, the revenue realized in the bimester, the realized in the fiscal year and the forecast to be made; b) expenses, by economic category and nature of expenditure group, specifying initial allocation, allocation for the year, committed and liquidated expenses, in the two-month and the fiscal year; c) expenses, by function and subfunction. Paragraph 1 The amounts referring to the refinancing of the securities debt shall be recorded mainly in the income from credit operations and in expenses with debt amortization. Paragraph 2. Failure to comply with the period provided for in this article shall subject the entity to the sanctions provided for in paragraph 2 of art. 51.