O papel do Controller na subvenção governamental do terceiro setor: estudo de caso numa fundação filantrópica de saúde

Abstract

The present study deals with the guidelines of a strategic management of the controller in a philanthropic institution, presenting the figure of the Controller, who is the person responsible for managing the information of the organization and participates in the decision making to propose alternatives to mainly economic issues, increasing the effectiveness of processes. The objective was to present the Controller's strategic role in the management of the information preponderant in the receipt of government subsidy to finance a project of the research institution that is part of the Third Sector. The main processes involved, from designing the project, accounting for relevant information, to financial management of the resource to be received will be described. The methodology used was the bibliographical research, to support scientific research; documentary research, with the purpose of evaluating the contracts and other documents related to the grant; descriptive research, where the facts and other correlated subjects were registered and finally a semi-structured interview with the Controller of the institution. It was concluded with the research that the Controller plays a strategic role having as challenges to create and monitor the accounting and financial information of the institution; elucidating and generating annual budget reports; maintaining partnerships with other teams with the objective of evaluating and creating internal controls that optimize the use.