Análise de convênios e contratos de repasse no âmbito do Departamento Penitenciário Nacional e o Rio Grande do Norte
The present work approaches the transfers that happen through agreements and onlending contracts. The National Penitentiary Department - DEPEN, as required by Complementary Law No. 79, of January 7, 1994, is responsible for managing the resources of the National Penitentiary Fund - FUNPEN, with the...
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| Formato: | bachelorThesis |
| Idioma: | pt_BR |
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Universidade Federal do Rio Grande do Norte
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| Endereço do item: | https://repositorio.ufrn.br/handle/123456789/41268 |
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| Resumo: | The present work approaches the transfers that happen through agreements and onlending contracts. The National Penitentiary Department - DEPEN, as required by Complementary Law No. 79, of January 7, 1994, is responsible for managing the resources of the National Penitentiary Fund - FUNPEN, with the purpose of providing means to finance and support improvement activities. and modernization of the Brazilian Penitentiary System. As they are public resources, the duty to be accountable must be observed. Currently, the rules on the topic of transfers of funds from the Union through agreements and onlending contracts are set out in Decree 6.170 / 2007 and in Interministerial Ordinance No. 424/2016. In addition to consolidating important information and a theoretical framework on the topic, the general objective will be to assess whether there is clear and objective information available to society about public resources received through agreements signed between the Rio Grande do Norte Secretariats and the Penitentiary Department National and if the responsible ones present accountability proving the regularity in its application. This work was built under the type of bibliographic and documentary research. As a universe for this research, data on DEPEN - FUNPEN transfer agreements and contracts have been available since 1996. The sample collected will be from the years 2015 to 2020, filtering by agency, period of validity and UF - Federative Unit. A total of 8 SIAFI / SICONV instruments were obtained. Together, the amount released to Rio Grande do Norte totaled R $ 37,184,164.34 (thirty-seven million, one hundred and eighty-four thousand, one hundred and sixty-four reais and thirty-four cents). Of the total of 8 agreements analyzed, 38% obtained approval for the rendering of accounts; 50% are in execution; and 13% refers to canceled. It was noticed that the Mais Brasil Platform has a greater wealth of information available than the Transparency Portal. In those who obtained approval for the rendering of accounts, it was evident that DEPEN accompanies and demands the necessary measures to ensure that the agreement is fulfilled. Finally, it is concluded that, yes, those responsible for these funds received present accountability proving the regularity in their application. |
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