Accounting disclosure of resources earned by OSCIPs in northeastern Brazil: a focus on government grants and assistance

Abstract

Objective: To analyze the level of disclosure of the main sources of funds of Civil Society Organizations of Public Interest (CSOPIs) located in the Northeast region of Brazil, focusing on government subsidies and assistance, since they must follow rules, such as the CPC pronouncement 07 (R1) and the accounting standard NBC TG 07 (R2). Methodology: The research is characterized as a descriptive study of qualitative and quantitative nature, whose data were collected from the financial statements obtained from the website of the Ministry of Justice, for the years 2010 to 2014. Results: It was observed that only 27% of OSCIPs in the Northeast region evidenced subsidies and assistance in accordance with the aforementioned pronouncement and standard, and that some institutions in that region do not publish their financial statements in the analyzed period. In addition, the tests show that OSCIPs in the Northeast region did not present accounting compliance regarding the disclosure of government subsidies and assistance received, demonstrating a need to improve the accountability process by OSCIPs. Contributions of the study: It is expected to bring the debate about the need for the preparation of financial statements by OSCIPs, as well as the disclosure of information that is required by CPCs and standards, so that users have reliable information about the reality of organizations for the decision-making process.

Keywords

• disclosure; resources; government grant and assistance; oscip.