Prestação de contas no terceiro setor: um estudo multicaso nas entidades do terceiro setor da cidade de Arcoverde - PE.

Abstract

The Third Sector features a major role in Brazilian society, thereby the transparency of these entities in relation to accountability of its services is shown as an obligation to the donors, to ensure its continuity and growth, enhancing its sustainability and activity in society. Therefore, this study consists in investigating how the Third Sector entities of the city of Arcoverde in Pernambuco, shall report of their activities trying to describe how is the accountability in these entities. For this purpose, the methodology was defined from a multicase study with bibliographic and field researches, using an interview guide in each of the entities studied, seeking an analysis based on interpretations that satisfy the scope of the objectives. The Result demonstrated that the two entities shall report of their activities, but in different ways. The financial report Land Foundation develops and uses for its accountability is the balance sheet. Also produces a Financial Budget, ranging from the planned budget and the done one. The accountability of activities is also performed through the Balance Sheet, and also elaborates a Performance Report of the entity that is the Annual Audit Report, using the audit to accomplish it. The Association Orfanato Raio de Luz does not conceive any statement of accounts, it produces only a cash flow, which contains the registration of incoming and outgoing resources. The financial budget is not developed by the entity, although it knows the prediction of how much it has available each month due to the municipal transfer which is always fixed and also due to no control of the donations, which are sporadic. The accountability of activities and actions performed in the entity is made by schedule, which it forwards to interested parties the progress of actions and activities via this schedule. It also does not prepare a performance report of the entity and does not promote divulgation of its actions. Through this study can be seen that these nonprofit entities researched do not clearly shall report and transparent management of resources that they manage. Putting aside an item of extreme importance since accountability is useful not only to keep the register of the regulator entity to the organs, but especially in order to know what the entity does and its result for society, significantly changing the concept of accountability to a vision accountability.