Uma análise contábil acerca do processo legal de criação do fundo especial de natureza financeira validado pelo Ministério Público através do Tribunal de Contas

Abstract

This study has its perspective focused on the legal process of creating the Special Fund of a financial nature, specifically dealing with the legal grounds for its use in public bodies and its validation by the Public Ministry and the Court of Auditors. Once characterized as a sociopolitical instrument with social participation, this study aims to understand the accounting and sociopolitical role of the Special Fund of a financial nature, highlighting its social participation. As it is a use aimed at the construction of public bodies, the theoretical basis of this analysis deals primarily with the concepts and concepts integrated into the constitution of the Special Fund, strengthened through the Accounting, Bidding, and Fiscal Responsibility Laws. The objective is to verify all stages of the process of creating a Special Fund of a financial nature, making a comparison between all axes, in order to verify the legality of its creation, being supported by the specific objectives of verifying the main stages/pillars of validation until the final opinion and draw a comparison against the main steps/pillars. The information sought meets the need for a problem related from the structuring process to the final opinion, relevant to the full understanding of this reading.