O papel do controle interno nas parcerias com o poder público e o marco regulatório das organizações da sociedade civil: um estudo comparativo entre as leis federais n°. 8.666/93, Art. 116 (convênios) e a Lei n°. 13.019/14 (termo de fomento e colaboração)

Abstract

This research presents an exploratory, qualitative and quantitative analysis through case study of an agreement running in São José dos Campos, whose legal provision the Federal Law 8.666 / 1993, Article 116. The agreement running was compared with the term of development and cooperation, which are legal instruments enter into force in 2017, according to provisions of Law n.13.019 / 2014 (Regulatory Framework of Civil Society). This study addresses the concepts of public administration and its principles, Internal Control, Internal Authorship, Third Sector, Transfer to the Third Sector, the internal control of São José dos Campos, specifically through the Auditor General. The following describes the main points of the Federal Law n. 8.666 / 93, which covers the Covenant. He explains what the Regulatory Framework of Civil Society and its instruments, and then compares the formation of the three instruments; Agreement, Term of Development and Collaboration, based on an existing agreement in São José dos Campos. And through the changes found by the comparative study, suggests the local internal control, in particular the General Auditing improvements for a more harmonious adaptation to the new reality approaching, in the case of transfer to third sector. Brings as a result the hypothetical field suggestions for improving internal control.