Gestão do fundo municipal dos direitos da criança e do adolescente: estudo multicaso dos munícipios de São José dos Campos (SP), São Paulo (SP) e Porto Alegre (RS)

Abstract

This paper presents an analysis of the management of the Municipal Fund of the Rights of Children and Adolescents, being a multicase study in São José dos Campos/SP, São Paulo/SP and Porto Alegre/RS. The Municipal Fund of the Rights of Children and Adolescents is a Special Fund that has as its purpose the fundraising for the implementation of public policies in a given municipality. The study presents an analysis before the management of the municipal funds in evidence, in a way that is possible evaluate the administrative and financial management, internal control forms and suggest improvements to the management of FUMDICAD (São José dos Campos/SP) compared to FUMCAD (São Paulo/SP) and FUNCRIANÇA (Porto Alegre/RS). This paper presents concepts of special funds, controls and public management. It uses qualitative research as a methodological approach; applied research in relation to the nature of the project; descriptive and explanatory methodologies in relation to the purposes, in a way that was possible for the researcher go to field research, seek information in his work environment with an exploratory purpose to explain how the Municipal Fund of the Rights of Children and Adolescents works. The main results found in this paper were the dependency relationship of the management of Special Funds in relation to political autonomy and lack of social control.