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Transparency is fundamental to citizens' right to be informed and constitutes the essential basis for their full involvement in decision-making processes that affect their community and society in general. Consequently, it is incumbent upon the State to ensure that citizens have unhindered access to public information, establishing the appropriate mechanisms and environments for this right to be effective. It is essential to emphasize that accountability is a fundamental pillar for strengthening democracy and the legitimacy of public institutions. Therefore, the concept of open government is based on principles such as transparency, active citizen participation, cooperation between different actors, and the obligation to report on the management carried out. This study seeks to examine the responsibilities of local governments in relation to the disclosure of public information necessary for adequate decision-making at the community level, as well as the requirement to be accountable to the Comptroller General of the Republic, an indispensable requirement for all those who administer public resources. The research was based on a comprehensive review of scientific articles available on the Redalyc and Scielo platforms. The findings highlight the importance of maintaining transparent processes and effective accountability mechanisms in local public administration, while also highlighting the challenges and strategies for ensuring access to information and preventing acts of corruption at these levels of government.
