A política cearense de incentivo às organizações sociais e a análise do controle sobre os resultados apresentados nos últimos dez anos
The objective of this paper is to analyze the existing control, within the state of Ceará, on the results achieved with the management contracts, related to the policy of incentive to social organizations, specifically in the last 10 (ten) years of implementation of the policy in question . The main...
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| Format: | Article |
| Language: | Portuguese |
| Published: |
2019
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| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=7671466 |
| Source: | Revista Controle: Doutrinas e artigos, ISSN 1980-086X, Vol. 17, Nº. 1, 2019, pags. 328-355 |
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| Summary: |
The objective of this paper is to analyze the existing control, within the state of Ceará, on the results achieved with the management contracts, related to the policy of incentive to social organizations, specifically in the last 10 (ten) years of implementation of the policy in question . The main issues of this study are: the presentation of a brief history about the institution of the State Program to Encourage Social Organizations; a description of how the execution and supervision of the contracts and their rendering of accounts are performed; and highlight the analysis of the control of the results of the management contracts. The research methodology is of the bibliographic and qualitative type, with techniques of comparative and documentary analysis. Finally, the conclusions drawn are the absence of financial analysis, the calculation of the results achieved, as well as the monitoring and analysis of the indicators of these results, with adequate publicity for the company of the amount of the remaining financial balances returned or appropriated and the calculation the efficiency of the Social Organizations, object of this study. |
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