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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Autor principal: Matias, Amanda de Oliveira
Outros Autores: Gomes, Anailson Márcio
Formato: bachelorThesis
Idioma:pt_BR
Publicado em: Universidade Federal do Rio Grande do Norte
Assuntos:
Convênios
Transparência pública
Prestação de contas
Agreements
Public transparency
Accountability
Endereço do item:https://repositorio.ufrn.br/handle/123456789/41268
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id ri-123456789-41268
record_format dspace
institution Repositório Institucional
collection RI - UFRN
language pt_BR
topic Convênios
Transparência pública
Prestação de contas
Agreements
Public transparency
Accountability
spellingShingle Convênios
Transparência pública
Prestação de contas
Agreements
Public transparency
Accountability
Matias, Amanda de Oliveira
Análise de convênios e contratos de repasse no âmbito do Departamento Penitenciário Nacional e o Rio Grande do Norte
description 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.
author2 Gomes, Anailson Márcio
author_facet Gomes, Anailson Márcio
Matias, Amanda de Oliveira
format bachelorThesis
author Matias, Amanda de Oliveira
author_sort Matias, Amanda de Oliveira
title Análise de convênios e contratos de repasse no âmbito do Departamento Penitenciário Nacional e o Rio Grande do Norte
title_short Análise de convênios e contratos de repasse no âmbito do Departamento Penitenciário Nacional e o Rio Grande do Norte
title_full Análise de convênios e contratos de repasse no âmbito do Departamento Penitenciário Nacional e o Rio Grande do Norte
title_fullStr Análise de convênios e contratos de repasse no âmbito do Departamento Penitenciário Nacional e o Rio Grande do Norte
title_full_unstemmed Análise de convênios e contratos de repasse no âmbito do Departamento Penitenciário Nacional e o Rio Grande do Norte
title_sort análise de convênios e contratos de repasse no âmbito do departamento penitenciário nacional e o rio grande do norte
publisher Universidade Federal do Rio Grande do Norte
publishDate 2021
url https://repositorio.ufrn.br/handle/123456789/41268
work_keys_str_mv AT matiasamandadeoliveira analisedeconveniosecontratosderepassenoambitododepartamentopenitenciarionacionaleoriograndedonorte
_version_ 1773962523246067712
spelling ri-123456789-412682021-10-01T12:53:51Z Análise de convênios e contratos de repasse no âmbito do Departamento Penitenciário Nacional e o Rio Grande do Norte Matias, Amanda de Oliveira Gomes, Anailson Márcio Gomes, Anailson Márcio Araújo Neto, Pedro Lopes de Holanda, Victor Branco de Convênios Transparência pública Prestação de contas Agreements Public transparency Accountability 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. O presente trabalho faz uma abordagem sobre transferências que acontecem por meio de convênios e contratos de repasse. O Departamento Penitenciário Nacional – DEPEN, conforme preceitua a Lei Complementar nº 79, de 7 de janeiro de 1994, é o responsável por gerir os recursos do Fundo Penitenciário Nacional – FUNPEN, com a finalidade de proporcionar meios para financiar e apoiar as atividades de aprimoramento e modernização do Sistema Penitenciário Brasileiro. Por serem recursos públicos, deve-se observar o dever de prestar contas. Atualmente, as normas sobre o tema transferências de recursos da União mediante convênios e contratos de repasse estão dispostas no Decreto 6.170/2007 e na Portaria Interministerial nº 424/2016. Além de consolidar informações importantes e referencial teórico sobre o tema, o objetivo geral é avaliar se existe informação clara e objetiva, disponível à sociedade, sobre os recursos públicos recebidos por meio dos convênios celebrados entre as Secretarias do Rio Grande do Norte e o Departamento Penitenciário Nacional e se os responsáveis apresentam prestação de contas provando a regularidade em sua aplicação. Este trabalho foi construído sob o tipo da pesquisa bibliográfica e documental. Enquanto universo para esta pesquisa, constam disponíveis dados sobre convênios e contratos de repasse do DEPEN – FUNPEN desde 1996. A amostra coletada compreendeu os anos de 2015 a 2020 filtrando por órgão, período de vigência e UF – Unidade Federativa. Foram obtidos um total de 8 instrumentos SIAFI/SICONV. Juntos, totalizam como valor liberado ao Rio Grande do Norte R$ 37.184.164,34 (trinta e sete milhões, cento e oitenta e quatro mil, cento e sessenta e quatro reais e trinta e quatro centavos). Do total de 8 convênios analisados, 38% obtiveram aprovação da prestação de contas; 50% encontram-se em execução; e 13 % refere-se a anulado. Percebeu-se que a Plataforma Mais Brasil possui maior riqueza de informações disponíveis, do que o Portal da Transparência. Nos que obtiveram aprovação da prestação de contas, ficou evidente que o DEPEN acompanha e cobra medidas necessárias para que seja cumprido o celebrado no acordo. Por fim, conclui-se que sim, os responsáveis por estes recursos recebidos apresentam prestação de contas provando a regularidade em sua aplicação. 2021-06-10T13:53:33Z 2021-10-01T12:53:51Z 2021-06-10T13:53:33Z 2021-10-01T12:53:51Z 2021-04-28 bachelorThesis 20160150363 MATIAS, Amanda de Oliveira. Análise de convênios e contratos de repasse no âmbito do Departamento Penitenciário Nacional e o Rio Grande do Norte. 2021. 55f. Monografia (Graduação em Ciências Contábeis) - Departamento de Ciências Contábeis, Centro de Ciências Sociais Aplicadas, Universidade Federal do Rio Grande do Norte, Natal, 2021. https://repositorio.ufrn.br/handle/123456789/41268 pt_BR Attribution-NonCommercial-NoDerivs 3.0 Brazil http://creativecommons.org/licenses/by-nc-nd/3.0/br/ application/pdf Universidade Federal do Rio Grande do Norte Brasil UFRN Ciências Contábeis

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