Viabilidade financeira das Fundações de Apoio em Convênios Federais

Abstract

The present work is depicting the important role of the Foundations of Support for Higher Education Institutions in administrative and financial management of educational, research and extension projects of the Universities. The main goal is to seek the sustainability of the Foundation within the limits imposed by legislation regarding the recovery of administrative costs for the management of public resources through Federal covenants. The study will be based on the comparison between managed covenants through the portal of the Federal Government - SICONV and covenants that are not yet included in the system as the FINEP ones. Through the study of the law ruling over federal covenants will be checked how the Foundations of Support can use the limit of 15 % (fifteen percent) to cover administrative costs required to implement the agreement for payment for services rendered. Besides identifying forms of compensation Covenants allowed in current legislation and drafting a work plan that foresees administrative costs so that the foundation can achieve it and manager to bear the costs of carrying through the agreement. This study contributed to a better understanding of the law about federal covenants, a better understanding of the difficulties inherent in supporting foundations when faced with the need to measure and calculate the costs of an agreement, and also for a diagnosis of major points that can be treated and the great opportunity that the foundation can have exploring and getting to know the portal covenants.