Análise dos instrumentos de repasse do Fundo Penitenciário Nacional no âmbito do estado de Mato Grosso

Abstract

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.