Os termos Convênios, Contrato de Repasse e Acordo de Cooperação geralmente desperta muitas dúvidas especialmente para aqueles que estão iniciando no assunto tem que tem que lidar com a prestação de contas de recursos repassados pelo Governo Federal.
Os conceitos expostos aqui foram extraídos da publicação do T.C.U intitulada CONVÊNIOS E OUTROS REPASSES (6ª ed.)
Vejamos então o que significa cada um destes instrumentos.
Convênio
É todo e qualquer instrumento formal que discipline a transferência de recursos financeiros dos orçamentos da União para um órgão ou entidade da administração pública estadual, distrital ou municipal, direta ou indireta, ou ainda entidade filantrópica sem fins lucrativos na área da saúde (§1º do art. 199 da CF/1988). Sua finalidade é a execução de programa de governo envolvendo a realização de projeto, atividade, serviço, aquisição de bens ou evento de interesse recíproco, em regime de mútua cooperação.
Contrato de repasse
Instrumento administrativo usado na transferência dos recursos financeiros por intermédio de instituição ou agente financeiro público federal, que atua como mandatário da União. A instituição que mais fortemente vem operando essa modalidade de transferência é a Caixa Econômica Federal (www.caixa.gov.br).
Acordo de cooperação
Instrumento por meio do qual são formalizadas as parcerias estabelecidas pela administração pública com organizações da sociedade civil para a consecução de finalidades de interesse público e recíproco que não envolvam a transferência de recursos financeiros.
Termo de Fomento
Termo de Fomento é o instrumento por meio do qual são formalizadas as parcerias estabelecidas pela administração pública com organizações da sociedade civil para a consecução de finalidades de interesse público e recíproco propostas pelas organizações da sociedade civil que envolvam a transferência de recursos financeiros.
Existem ainda outros conceitos como Termo de parceria, Termo de colaboração, Termo de fomento. Clique AQUI e baixe a publicação do TCU.
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