Análise dos instrumentos de repasse do Fundo Penitenciário Nacional no âmbito do estado de Mato Grosso
Autor(a) principal: | |
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Data de Publicação: | 2023 |
Tipo de documento: | Trabalho de conclusão de curso |
Idioma: | por |
Título da fonte: | Biblioteca Digital de Monografias da UFMT |
Texto Completo: | http://bdm.ufmt.br/handle/1/3727 |
Resumo: | The objective of the research was to analyze the transfer instruments used to transfer public resources within the scope of the National Penitentiary Fund (FUNPEN) to the state of Mato Grosso to verify, through critical analysis, if there was due accountability and transparency on the transfer instruments. to the state. The fund, which has an accounting nature, is one of the sources of funds that provide investments in the national penitentiary system, such as the expansion of vacancies and structural improvements in penal establishments, as well as investments in public policies, penitentiary health, training of security agents public, equipment, among other purposes. The work was produced through bibliographical and documentary research, the broad object of this research being data on the transfer instruments made available by FUNPEN since 1994, when the fund was created. Therefore, the analyzed sample comprised the periods of validity from 10/2010 to 01/2023, filtered by Body, Federative Unit (FU) and periods of validity. From the analysis, a total of 19 (nineteen) transfer instruments were obtained, totaling a global amount of R$44,819,068.78 (forty-four million, eight hundred and nineteen thousand, sixty-eight reais and seventy-eight cents). Furthermore, due to the use of public resources, there is a responsibility to be accountable and transparent. In this way, it was found, through the results found, that 52.63% of the transfer instruments had accountability, although about 15.78% had accountability with reservations and 5.26% are with the provision overdue bills. In addition, there was more transparency through the Transfere.gov Portal, which brings together the entire collection of documents carried out, as well as it was observed that there were few transfer instruments entered into during the comprehensive period of analysis. Finally, as this was research focused on the area of Accounting Sciences, it is expected that the results will contribute to the improvement of knowledge and accounting practices related to the management of public resources. |
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Análise dos instrumentos de repasse do Fundo Penitenciário Nacional no âmbito do estado de Mato GrossoCNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEISInstrumentos de repassePrestação de contasFundo públicoTransparênciaTransfer instrumentsAccountabilityPublic fundTransparencyThe objective of the research was to analyze the transfer instruments used to transfer public resources within the scope of the National Penitentiary Fund (FUNPEN) to the state of Mato Grosso to verify, through critical analysis, if there was due accountability and transparency on the transfer instruments. to the state. The fund, which has an accounting nature, is one of the sources of funds that provide investments in the national penitentiary system, such as the expansion of vacancies and structural improvements in penal establishments, as well as investments in public policies, penitentiary health, training of security agents public, equipment, among other purposes. The work was produced through bibliographical and documentary research, the broad object of this research being data on the transfer instruments made available by FUNPEN since 1994, when the fund was created. Therefore, the analyzed sample comprised the periods of validity from 10/2010 to 01/2023, filtered by Body, Federative Unit (FU) and periods of validity. From the analysis, a total of 19 (nineteen) transfer instruments were obtained, totaling a global amount of R$44,819,068.78 (forty-four million, eight hundred and nineteen thousand, sixty-eight reais and seventy-eight cents). Furthermore, due to the use of public resources, there is a responsibility to be accountable and transparent. In this way, it was found, through the results found, that 52.63% of the transfer instruments had accountability, although about 15.78% had accountability with reservations and 5.26% are with the provision overdue bills. In addition, there was more transparency through the Transfere.gov Portal, which brings together the entire collection of documents carried out, as well as it was observed that there were few transfer instruments entered into during the comprehensive period of analysis. Finally, as this was research focused on the area of Accounting Sciences, it is expected that the results will contribute to the improvement of knowledge and accounting practices related to the management of public resources.O objetivo da pesquisa foi analisar os instrumentos de repasse utilizados para transferir recursos públicos no âmbito do Fundo Penitenciário Nacional (FUNPEN) ao estado de Mato Grosso para constatar por meio de análise crítica se houve a devida prestações de contas e transparência sobre os instrumentos de repasses ao estado. O fundo, o qual possui natureza contábil, é uma das fontes de recursos que propiciam investimentos no sistema penitenciário nacional, como a ampliação de vagas e melhorias estruturais nos estabelecimentos penais, assim como investimentos em políticas públicas, saúde penitenciária, treinamento de agentes de segurança pública, equipamentos, entre outros fins. O trabalho foi produzido por meio da pesquisa bibliográfica e documental, sendo o objeto amplo dessa pesquisa os dados sobre os instrumentos de repasse disponibilizados pelo FUNPEN desde 1994, quando o fundo foi criado. Portanto, a amostra analisada compreendeu os períodos de vigência a partir de 10/2010 até 01/2023, filtrada por Órgão, Unidade Federativa (UF) e períodos de vigência. Da análise, obteve-se um total de 19 (dezenove) instrumentos de repasse, totalizando um montante global de R$44.819.068,78 (quarenta e quatro milhões e oitocentos e dezenove mil e sessenta e oito reais e setenta e oito centavos). Ademais, devido a utilização de recursos públicos, há a responsabilidade de prestar contas e ser transparente. Dessa forma, constatou-se, por meio dos resultados encontrados, que 52,63% dos instrumentos de repasse tiveram prestação de contas, embora cerca de 15,78% tiveram a prestação de contas com ressalvas e 5,26% está com a prestação de contas atrasada. Além disso, houve mais transparência por meio do Portal Transfere.gov, o qual reúne todo acervo de documentos realizados, bem como observou-se que houve poucos instrumentos de repasse celebrados durante o período abrangente da análise. Por fim, como se tratou de uma pesquisa voltada para a área de Ciências Contábeis, espera-se que os resultados contribuam para o aprimoramento dos conhecimentos e práticas contábeis relacionados à gestão de recursos públicos.Universidade Federal de Mato GrossoBrasilFaculdade de Administração e Ciências Contábeis (FACC)UFMT CUC - CuiabáCiências Contábeis - CUCAlmeida-Santos, Paulo Sérgio859.700.622-04http://lattes.cnpq.br/9024298296292756Almeida-Santos, Paulo Sérgio859.700.622-04http://lattes.cnpq.br/9024298296292756Oliveira, Marilene Dias dehttp://lattes.cnpq.br/0108419771673503Silva, Benedito Albuquerque dahttp://lattes.cnpq.br/2860598421047745Pimentel, Vinicius Alves2023-12-13T15:53:38Z2023-05-312023-12-13T15:53:38Z2023-05-26info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/bachelorThesisinfo:eu-repo/semantics/datasetPIMENTEL, Vinicius Alves. Análise dos instrumentos de repasse do Fundo Penitenciário Nacional no âmbito do estado de Mato Grosso. 2023. 46 f. Trabalho de Conclusão de Curso (Graduação em Ciências Contábeis) – Universidade Federal de Mato Grosso, Faculdade de Administração e Ciências Contábeis, Cuiabá, 2023.http://bdm.ufmt.br/handle/1/3727porinfo:eu-repo/semantics/openAccessreponame:Biblioteca Digital de Monografias da UFMTinstname:Universidade Federal de Mato Grosso (UFMT)instacron:UFMT2023-12-19T06:02:23Zoai:localhost:1/3727Biblioteca Digital de Monografiahttps://bdm.ufmt.br/PUBhttp://200.129.241.122/oai/requestopendoar:2023-12-19T06:02:23falseBiblioteca Digital de Monografiahttps://bdm.ufmt.br/PUBhttp://200.129.241.122/oai/requestbibliotecacentral@ufmt.br||opendoar:2023-12-19T06:02:23Biblioteca Digital de Monografias da UFMT - Universidade Federal de Mato Grosso (UFMT)false |
dc.title.none.fl_str_mv |
Análise dos instrumentos de repasse do Fundo Penitenciário Nacional no âmbito do estado de Mato Grosso |
title |
Análise dos instrumentos de repasse do Fundo Penitenciário Nacional no âmbito do estado de Mato Grosso |
spellingShingle |
Análise dos instrumentos de repasse do Fundo Penitenciário Nacional no âmbito do estado de Mato Grosso Pimentel, Vinicius Alves CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS Instrumentos de repasse Prestação de contas Fundo público Transparência Transfer instruments Accountability Public fund Transparency |
title_short |
Análise dos instrumentos de repasse do Fundo Penitenciário Nacional no âmbito do estado de Mato Grosso |
title_full |
Análise dos instrumentos de repasse do Fundo Penitenciário Nacional no âmbito do estado de Mato Grosso |
title_fullStr |
Análise dos instrumentos de repasse do Fundo Penitenciário Nacional no âmbito do estado de Mato Grosso |
title_full_unstemmed |
Análise dos instrumentos de repasse do Fundo Penitenciário Nacional no âmbito do estado de Mato Grosso |
title_sort |
Análise dos instrumentos de repasse do Fundo Penitenciário Nacional no âmbito do estado de Mato Grosso |
author |
Pimentel, Vinicius Alves |
author_facet |
Pimentel, Vinicius Alves |
author_role |
author |
dc.contributor.none.fl_str_mv |
Almeida-Santos, Paulo Sérgio 859.700.622-04 http://lattes.cnpq.br/9024298296292756 Almeida-Santos, Paulo Sérgio 859.700.622-04 http://lattes.cnpq.br/9024298296292756 Oliveira, Marilene Dias de http://lattes.cnpq.br/0108419771673503 Silva, Benedito Albuquerque da http://lattes.cnpq.br/2860598421047745 |
dc.contributor.author.fl_str_mv |
Pimentel, Vinicius Alves |
dc.subject.por.fl_str_mv |
CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS Instrumentos de repasse Prestação de contas Fundo público Transparência Transfer instruments Accountability Public fund Transparency |
topic |
CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS Instrumentos de repasse Prestação de contas Fundo público Transparência Transfer instruments Accountability Public fund Transparency |
description |
The objective of the research was to analyze the transfer instruments used to transfer public resources within the scope of the National Penitentiary Fund (FUNPEN) to the state of Mato Grosso to verify, through critical analysis, if there was due accountability and transparency on the transfer instruments. to the state. The fund, which has an accounting nature, is one of the sources of funds that provide investments in the national penitentiary system, such as the expansion of vacancies and structural improvements in penal establishments, as well as investments in public policies, penitentiary health, training of security agents public, equipment, among other purposes. The work was produced through bibliographical and documentary research, the broad object of this research being data on the transfer instruments made available by FUNPEN since 1994, when the fund was created. Therefore, the analyzed sample comprised the periods of validity from 10/2010 to 01/2023, filtered by Body, Federative Unit (FU) and periods of validity. From the analysis, a total of 19 (nineteen) transfer instruments were obtained, totaling a global amount of R$44,819,068.78 (forty-four million, eight hundred and nineteen thousand, sixty-eight reais and seventy-eight cents). Furthermore, due to the use of public resources, there is a responsibility to be accountable and transparent. In this way, it was found, through the results found, that 52.63% of the transfer instruments had accountability, although about 15.78% had accountability with reservations and 5.26% are with the provision overdue bills. In addition, there was more transparency through the Transfere.gov Portal, which brings together the entire collection of documents carried out, as well as it was observed that there were few transfer instruments entered into during the comprehensive period of analysis. Finally, as this was research focused on the area of Accounting Sciences, it is expected that the results will contribute to the improvement of knowledge and accounting practices related to the management of public resources. |
publishDate |
2023 |
dc.date.none.fl_str_mv |
2023-12-13T15:53:38Z 2023-05-31 2023-12-13T15:53:38Z 2023-05-26 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/publishedVersion info:eu-repo/semantics/bachelorThesis info:eu-repo/semantics/dataset |
format |
bachelorThesis |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
PIMENTEL, Vinicius Alves. Análise dos instrumentos de repasse do Fundo Penitenciário Nacional no âmbito do estado de Mato Grosso. 2023. 46 f. Trabalho de Conclusão de Curso (Graduação em Ciências Contábeis) – Universidade Federal de Mato Grosso, Faculdade de Administração e Ciências Contábeis, Cuiabá, 2023. http://bdm.ufmt.br/handle/1/3727 |
identifier_str_mv |
PIMENTEL, Vinicius Alves. Análise dos instrumentos de repasse do Fundo Penitenciário Nacional no âmbito do estado de Mato Grosso. 2023. 46 f. Trabalho de Conclusão de Curso (Graduação em Ciências Contábeis) – Universidade Federal de Mato Grosso, Faculdade de Administração e Ciências Contábeis, Cuiabá, 2023. |
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http://bdm.ufmt.br/handle/1/3727 |
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language |
por |
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openAccess |
dc.publisher.none.fl_str_mv |
Universidade Federal de Mato Grosso Brasil Faculdade de Administração e Ciências Contábeis (FACC) UFMT CUC - Cuiabá Ciências Contábeis - CUC |
publisher.none.fl_str_mv |
Universidade Federal de Mato Grosso Brasil Faculdade de Administração e Ciências Contábeis (FACC) UFMT CUC - Cuiabá Ciências Contábeis - CUC |
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Biblioteca Digital de Monografias da UFMT |
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Biblioteca Digital de Monografias da UFMT - Universidade Federal de Mato Grosso (UFMT) |
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