Transparency in the contractual activity of the municipalities of the Community of Madrid

This article analyzes transparency in local public contraction in 87 municipalities of the Madrid Autonomous Community, in Spain. It compares municipalities with each other, shows their situation and identifies their impacts on management of the contracts. The research applies a factorial analysis using 23 index collected in the municipalities that allow to build up a Transparency Index on Municipalities Contracting (ITCA). Three hypotheses related to ITCA were tested, namely: Political parties, political affiliations and municipal population. The article's outcome shows the ITCA theoretical model and the transparency evaluation by municipality. Additionally, it statistically proves that the larger is the municipal population, the greater is the municipal ITCA. However, a relation between the ITCA and political parties and political affiliations was not found. Taking into account the category between 0 and 1, it can be observed that 86% of the cities have ITCA below 0.40. The article concludes that the contractual transparency has a long way to go in the Community.