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The reflection of the changes caused by the reforms in the public sector, who advise the use of government and e-governance practices can increase the improvements in socioeconomic conditions of the cities, and the use of public resources efficiently. From this premise, the central question that this research seeks to clarify arise: the most populous cities in Brazil are applying the practices of electronic governance according to the current legislation and being efficient distributing the public resources? To elucidate the problem, a sample was formed with the cities with more than 100,000 inhabitants in order to verify the conformity of websites of the cities with the electronic governance practices most remembered by the literature and with the current legislation, especially the laws of Transparency and Access to Information, through a verification listing composed of 36 questions, based mainly in the methodology of Mello (2009). It was later established the relationship between the outcome of the governance index and the efficiency indicators in the distribution of public resources, using as a proxy social indicators. The average score of the sample cities was 44.92%, which indicates inefficiency of governments to disclose information to society in a transparent manner. Regarding the relationship of electronic governance practices in the cities and the proxy used for efficient distribution of public resources through the censored regression model used, the most representative variable is the IDHM in its longevity category, responsible in the research to measure the quality of the distribution of public health resources, variable that has significant coefficient to explain the governance at all levels of governance occasioned, with maximum coefficient of 84.8%, indicating to be under greater influence of the adoption of the proposed governance practices. Overall, the results of the model indicate that, in different forms and intensities to influence each level of e-governance, an improvement in socio-economic conditions due to the better use and distribution of resources can provide an increase in the adoption of electronic governance practices, and there is much to evolve in the context of the most populous cities in Brazil in order to enhance and strengthen the relationship with the citizen through the transparent disclosure of information, following the worldwide trend of developed countries.

Governança eletrônica municipal e eficiência na distribuição de recursos públicos : uma análise nos municípios mais populosos do Brasil