Transparência e difusão de informações econômico-financeiras: um estudo com entidades do terceiro setor atuantes no sertão alagoano que possuem certificação de Organização da Sociedade Civil de Interesse Público (OSCIP)

Abstract

This study sought to understand how the services are provided to third sector entities all, qualified as active OSCIPs in Alagoas Hinterland. Therefore, a qualitative survey was conducted. It was also carried out survey information on accountability in portals and official sites, as well as on documents requested from organizations. The literature contributed to the preparation of a semi-structured interviews with 25 questions, which were conducted with managers of the two OSCIPs located in Alagoas Hinterland, called this work OSCIP 'A' and 'B'. The research concluded that the disclosure of documents and economic and financial information of OSCIPs restricted basically to the members and the board, being held during the meetings, general meetings or in the murals of organizations. The lack of qualified personnel and financial resources have been one of the factors by which OSCIPs surveyed reported not to disclose information of economic and financial nature, massive way, through the internet, newspapers, magazines and the Official Gazette, which would show greater transparency . The analysis of mandatory financial statements from 2012 to 2015, according to the regulations in force for the Third Sector has been that the balance sheets submitted by active OSCIPs in Alagoas Hinterland meet met all requirements analyzed according to ITG 2002 (R1) of the 2012 CFC, while the disclosure of the items discussed in the Income Statement was unsatisfactory. It was also the OSCIPs studied did not show the Cash Flow Statement, the Shareholders' Equity Statement nor the Explanatory Notes. Thus, these organizations are not complying with the obligations of the current regulations for the Third Sector.