One of the main attributes of gobernance is the accountability of public finances (Kim, 2007). That is why in Mexico, this topic has been part of the public agendas; however, the results have not been satisfactory. The goal of this articule is to determine the relationship that exists between the administrative capacity and transparency in Yucatan´s municipalities. The results show that there exists an important relationship between these two variables so there is a need to strengthen the local administrative capacities so they are not a barrier to achieve our goals.