Análise da prestação de contas de um convênio entre entidades do terceiro setor e o município de João Pessoa

Abstract

The present study sought to investigate how entities of the Third Sector report their activities to the Public Administration through the accomplishment of an agreement. Thus, the general objective of the research was to verify if there are inconsistencies in the accountability of public resources used by entities that participate in the implementation Agreement of Culture Points System in the municipality of João Pessoa. Notably, the aim was to verify the distinctive characteristics of third sector entities, the accountability of public resources, the implementation of Culture Points System in the municipality of João Pessoa and if the contemplated entities by the financial resources make their accounts consistent with the commitment made by the Agreement. The methodology used in this research regarding the objectives was the exploratory one. As for the procedures, was adopted the bibliographic and documentary method. As for the problem approach, the research has a qualitative nature. For this purpose, were analyzed 10 partial account installments presented by the non-profit entities participating in the agreement. The conclusion is that several requirements established in the final tender protocol and in the specific standards were not fulfilled correctly. When the comparison between the initial Work Plan and the executed of each entity was made, inconsistencies were found in the relations of acquired assets and their overturns. Some accountability presented inconsistencies with respect to expenses with fines and interest on payments or late payments with the resources of the Agreement, contradicting established regulations. After this study, it was noticed that even with several inconsistencies found in the rendering accounts, the resources did not exceed the values of the first installment signed for each entity, showing their seriousness in the development of their cultural activities in the municipality.