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A prestação de contas das entidades privadas sem fins lucrativos em parcerias com a União (2008 a 2014)

Author

Listed:
  • Sergio Goldbaum

    (Fundação Getulio Vargas - Escola de Administração de Empresas de São Paulo (EAESP))

  • Euclides Pedrozo Jr

    (Universidade Paulista, São Paulo, SP, Brasil)

Abstract

A Lei 13.019/2014 reformou o marco regulatório dos convênios e parcerias firmados entre a União e as Entidades Privadas sem Fins Lucrativos (EPSFLs). Este artigo apresenta os conceitos teóricos das EPSFLs e analisa as estatísticas de prestação de contas dos convênios e parcerias dessas entidades com a União, disponíveis no Sistema de Gestão de Convênios e Contratos de Repasse da União (SICONV), de 2008 a 2014. Com base no modelo econométrico, o artigo mostra que a probabilidade de ocorrência de inadimplência é maior para as EPSFLs do que para estados, municípios e empresas públicas, o que reforça a hipótese teórica de falhas voluntárias nas EPSFLs, conforme mostra a Teoria das Três Falhas (Steinberg, 2006).

Suggested Citation

Handle: RePEc:ekm:cgpc00:v:23:y:2018:i:74:id:70160
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