O processo de prestação de contas (accountability) de convênios na UNEMAT: desafios e possibilidades

Abstract

In legal and constitutional compliance, any and all governmental department have an obligation to report on the use of public resources, therefore, public universities also have a duty to report on any and all resources received; Said that, this research aims to identify the challenges and possibilities encountered by the employees of the Foundation ofthe State University of Mato Grosso -UNEMAT, in the administrative procedures for the rendering of Accountability. It presents as theoretical foundation conceptual aspects about: accountability, the federal and state laws in force in 2019, agreements, terms of cooperation,collaboration, grantor, agreement, work plan and accountability. It is characterized as a descriptive and exploratory research with a qualitative approach. As for technical procedures, it is a documentary study with a cross-sectional case study, with its factor and effect being studied at the same historical moment. The locus of the research is UNEMAT, having as subjects participating in the research the 13 collaborators who worked or work in the UNEMAT Agreement Accountability Supervision sector. For the data collection instrument, it is the online questionnaire, containing a total of 12 closed questions and the remaining open questions. The technique of collecting and processing the data took place through the responses to the questionnaire, using Content Analysis by Bardin (2010). As a result of the research, it was possible to identify the administrative procedures for carrying out accountability of agreements, which enabled the modeling of process flows as well as the adequacy of these before the employees involved in the accountability process. As challenges, it is highlighted: non-integrated systems and low number of servers, failure in document organization, in addition to the need to promote courses to qualify coordinators, serversand managers. People can tell that employees are in tune with the need to create and apply a flow to serve all technical servers, managers, coordinators and interns, thus constituting itself as a viable and concrete possibility to remedy procedural difficulties in the formalization and monitoring of the rendering of accounts of UNEMAT agreements.