MROSC: A ANÁLISE DA PRESTAÇÃO DE CONTAS E AS MEDIDAS COMPENSATÓRIAS DIANTE DA REJEIÇÃO DAS CONTAS.

The 13019/2014 Law established the Regulatory Framework for Civil Society Organizations (MROSC), which deals with the legal regime in a regime of mutual cooperation (partnership) between public administration and civil society organizations (CSOs). The focus of this article is to explore the process of accountability owed by CSOs and how they should be analyzed and treated. It also explores the prevalence of qualitative accountability analysis over quantitative and financial analysis. The MROSC created the possibility for CSOs with rejected accounts to compensate for unachieved goals, globally or partially, through the establishment of a new work plan, as long as there was no fraud in the execution of the purpose of the partnership. The public administration has several actors monitoring and supervising the partnership, enabling the segregation of functions to infer whether or not the results will be achieved, supported by robust interdependent technicality. Finally, the accountability of the CSOs themselves is judged by the partnership managers or expense organizers. Based on the causal link between all reports, including the report of the monitoring and evaluation committee, it is possible for the partnership manager to issue a conclusive opinion on the accounts with greater technical security. In case of rejection of accounts, the MROSC provides compensatory measures through the provision of services, but when administrative resources are exhausted, compensation to the treasury in cash is the non-negotiable measure.