ACCOUNTABILITY IN THE THIRD SECTOR: AN ANALYSIS OF THE ENTITIES POSSESSING FEDERAL PUBLIC UTILITY TITLE OF THE STATE OF RIO GRANDE DO NORTE

Abstract

This research aims at analyzing the main characteristics of the rendering of accounts of entities possessing the title of Federal Public Utility (UPF) in Rio Grande do Norte (RN) between 2007 and 2009. We used descriptive research, document and quantitative. Data collection was performed in Ministry of Justice to obtain the services of the 15 entities analyzed. The results revealed that at least one partnership was established a year over that period by each entity with a federative entity, 36% of funds transferred to the entities through partnerships are of federal origin, 64% of the surveyed entities receiving funds through covenants. It was further observed that the average amounts received through partnerships and grants increased in the three years analyzed, as well as the average number of employees of these institutions and revenue generation. The average results of the entities reviewed was not maintained even during the years studied, which demonstrates that the growth of human resources, revenue generated and the amount received through partnerships and grants was not proportional to the increase of the capacity of social work of these entities.