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O presente artigo tem como objetivo principal verificar a contribuição do sistema de controles internos para a sustentabilidade econômica de uma Associação de apoio a crianças e jovens no estado de Minas Gerais. Para a realização desta pesquisa foram feitas visitas à Associação, análise de documentos e entrevista com a diretoria executiva, funcionários das áreas financeira e administrativa. Observou-se que a ausência de alguns controles facilita a fraude, os erros e os desperdícios de recursos físicos e financeiros. Já os controles internos existentes contribuem para o melhor aproveitamento e distribuição dos recursos, além de uma maior transparência das ações desenvolvidas proporcionando uma sustentabilidade econômica da Associação.

For the third sector organizations, the idea of sustainability, the economic sustainability in particular, has caused inflamed discussions among the purposes of those organizations. It’s in this discussion that it develops this research, whit the objective of to show the changes occurred in an organization after the adoption of controllership procedures. The object’s study is a workers association that, after the implementation of controllership techniques, it obtained financial incomes, increase in the turnover and tax economy. Then, it allows to think that the management conduced by the economical sustainability idea has contributed with the mission reaching of the organization and with its continuity too.

The present objective is to verify to what extent the information disseminated by third sector entities in the Federal District allow to find factors regarding the Efficiency in allocating resources to programs, to the Financial Stability, the amount of Information Avialable and the level of Reputation of non-profit organizations, important to the grantors, according to Trussel and Parson (2008). The factorial analysis was used and the results corroborate the theoretical framework research. We argue, finally, that the results evidence a relation confirming that the lower the Total Expense proportional to each beneficiary more increased is the efficiency degree. [ABSTRACT FROM AUTHOR]

This article aims to determine the contribution of the main system of internal controls for the economic sustainability of an Association to support children and youth in the State of Minas Gerais. For this research was made visits to the Association, document analysis and interviews with senior management, employees of the financial and administrative. It was observed that the absence of some controls facilitates fraud, errors and waste physical and financial resources. Already the existing internal controls contribute to a better utilization and distribution of resources, and greater transparency of actions taken by providing an economic sustainability of the Association. [ABSTRACT FROM AUTHOR]