RESOURCES AGREEMENT BETWEEN SUPPORT FOUNDATIONS AND FEDERAL UNIVERSITIES IN BRAZIL: A STUDY OF JUDGMENTS OF THE COURT OF AUDIT (TCU)

• Autor(a) principal: Dalto, Crisley do Carmo
• Data de Publicação: 2014
• Outros Autores: Nossa, Valcemiro, Martinez, Antonio Lopo
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Universo Contábil
• Texto Completo: https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/3540
• topic: Accountability; Governance; Foundations of Support.; Accountability; Governança; Fundações de Apoio.

This research studies the types of irregularities that occurred in the administrative contracts between the Federal Universities and Foundations of Support in Brazil from 2006 to 2010. In the theoretical framework, Accountability, Audit Agency Theory and governmental issues are reviewed. As a methodological approach, we analyze the content of the judgments of the TCU audit findings related to the accountability of annual Federal Universities in contracts executed with Foundations Support. Irregularities identified, it is clear the diversion of purpose, arising chiefly the weakness of internal controls of Federal Universities in control finalistic resources along the Foundations of Support, as well as by regulatory agencies in enhancing accountability of public officials.Good practices such as transparency, evaluation mechanisms and ombudsman must be encouraged.