Banca de QUALIFICAÇÃO: MARCIO DE REZENDE MARTINHO

Uma banca de QUALIFICAÇÃO de MESTRADO foi cadastrada pelo programa.
STUDENT : MARCIO DE REZENDE MARTINHO
DATE: 21/03/2025
TIME: 10:30
LOCAL: Plataforma Teams - https://teams.microsoft.com/l/meetup-join/19%3ameeting_YjZiYzBhN2QtNzZhNS00ZDkxLT
TITLE:

Accountability and Transparency in Partnerships Between Social Assistance CSOs and the Social Assistance Fund of the Federal District: A Perspective Through the Lens of Agency Theory.

KEY WORDS:

Accountability; Transparency; Social Assistance Fund; Civil Society Organizations; Budget Execution; Financial Reporting; Agency Theory; Monitoring; Voluntary Transfers; Financial Disallowances.

PAGES: 45
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUBÁREA: Ciências Contábeis
SUMMARY:

This study investigates accountability and transparency in partnerships between the Social Assistance Fund of the Federal District (FAS/DF) and Civil Society Organizations (CSOs) engaged in social assistance initiatives. Grounded in Agency Theory, the research examines the budget execution of the FAS/DF from 2017 to 2024, analyzing how resources were allocated and how CSOs complied with accountability requirements. The study assesses the impact of the COVID-19 pandemic on budget execution and the adherence of CSOs to the regulatory framework established by the Regulatory Framework for Civil Society Organizations (MROSC). Detailed financial data, timelines for reviewing financial reports, and partnership monitoring records were collected. Using a regression model, the study explores how variables such as transferred resource volume, occurrence of financial disallowances, and monitoring frequency influence the time required for financial report approvals. The findings aim to provide insights for improving oversight mechanisms and ensuring greater transparency in managing public funds. This research contributes to both academic discussions on governance in the public sector and the development of more effective policies for managing social assistance funds. The conclusions highlight the need to strengthen monitoring processes and enhance financial reporting tools to increase the efficiency and reliability of partnerships between the State and CSOs.

COMMITTEE MEMBERS:
Presidente - 2478208 - ABIMAEL DE JESUS BARROS COSTA
Externa ao Programa - 3051178 - HAYESKA COSTA BARROSO - nullExterna à Instituição - LIDIANE NAZARÉ DA SILVA DIAS - UFPA
Interno - 2433028 - PAULO CESAR DE MELO MENDES
Interno - 1122873 - SERGIO RICARDO MIRANDA NAZARE