Transparência nas entidades do Terceiro Setor: um estudo sobre a evidenciação das informações contábeis e sociais das Organizações da Sociedade Civil de Interesse Público - OSCIP do Estado da Paraíba a partir do Cadastro Nacional de Entidades de Utilidade Pública - CNEs Público.

Abstract

When it comes to the third sector is necessary to understand why such a concept. The first sector consists of the State is the chief clerk of the basic needs of society. The second sector consists of private entities that seek to profit. So the third sector was triggered by gaps left by these two sectors. Usually they act in private, but with a public purpose. In this sense can be identified as belonging to the nonprofit Civil Society Organizations of Public Interest governed by Law 9.790/99 which contains various aspects to be followed by such entities. One of the aspects to be followed by such entities is the establishment of a Partnership with government agents. The law also deals with the transparency that these entities should have with regard mainly to the disclosure of public resources acquired. The research aimed to analyze how they are being shown the financial information and social aspects of Civil Society Organizations of Public Interest - OSCIP Paraíba State from the National Register of Public Interest Entities - Public CNEs. With regard to the methodological procedures, the survey characterized as bibliographic and documentary. Data collection was conducted through the website of the Ministry of Justice at the CNE - Public available to the public that three questionnaires: one that deals with social integration being practiced by this OSCIPs divided into two parts: planning activities and evaluation of Services provided, and a questionnaire investigating the legal part of the entity if it accomplishes what the law says. The study was a universe of 31 OSCIP, however, was only possible to analyze seven entities were the only disclose your information in the year 2010. Research has shown that the actions of these entities reach different areas and contribute to various groups of society. Considering that one of the premises of the third sector is the promotion of volunteerism with regard to human resources OSCIPs present in any number of volunteers is greater than the number of permanent volunteers. Concerning the area of operation of the entities most have their participation at the municipal levei. The main sources of resource entities consist of donations and partnerships with private donations from members, donations possible, and own source resources from the provision of Services. It was noticed that the majority has no term partnership with government officials, failing to make use of a differential in the third sector, which is the term partnership. Regarding the disclosure of financial statements, the survey indicated that the entities surveyed disclose the balance sheet, income statement and statement of the year the surplus or déficit for the year. Therefore, through this study, can signal a lack of effective use of accounting as an essential tool of disclosure and accountability to the users of Civil Society Organizations of Public Interest, although these organizations are required to prepare and make public their financial information .