Rendición de cuentas del tercer sector en Puerto Rico (2010-2021): Propuesta de un informe estandarizado
Accountability in the Third Sector in Puerto Rico (2010-2021): Proposal for a Standardized Report
Prestação de contas do terceiro setor em Porto Rico (2010-2021): Proposta de um relatório padronizado
Resumen (es)
En Puerto Rico, anualmente la asamblea legislativa otorga subvenciones a las Organizaciones sin Fines de Lucro (OSFL). No obstante, la rendición de cuentas requerida se limita a la radicación de un informe semestral sobre el uso de los fondos asignados, el cual no establece los indicadores esperados o el alcance del contenido. Por tal motivo, el propósito de esta investigación cualitativa es desarrollar un informe de resultados estandarizado. Además, se propone determinar el estado real del contenido de los informes de resultados que las OSFL remitieron a la legislatura para los años fiscales 2010 al 2021, evaluando la integración de los seis criterios identificados en la revisión de la literatura. Se evaluaron cinco OSFL, quienes entregaron informes consistentemente. El promedio de cumplimiento en la entrega de los informes por parte de estas cinco OSFL fue del 73 %. El contenido de los informes cumplió con solo dos de los seis criterios evaluados (recursos invertidos y productos). Este estudio provee un modelo de informe de resultados, de aplicación global y para todos los sectores, el cual incorpora los seis factores identificados en la literatura dentro de la estructura del modelo lógico.
Resumen (en)
In Puerto Rico, the legislative assembly annually grants subsidies to Nonprofit Organizations (NPOs). However, the required accountability is limited to submitting a semi-annual report on the use of allocated funds, which does not establish the expected indicators or the scope of the content. For this reason, the purpose of this qualitative research is to develop a standardized outcome report. Additionally, it aims to determine the actual content of the outcome reports that NPOs submitted to the legislature for fiscal years 2010 to 2021, assessing the integration of the six criteria identified in the literature review. Five NPOs were evaluated, all of which consistently submitted reports. The average compliance rate for submitting reports among these five NPOs was 73 %. The content of the reports met only two of the six evaluated criteria (resources invested and outputs). This study provides an outcome report model with global applicability across all sectors, incorporating the six factors identified in the literature within the logical model framework.
Resumen (pt_BR)
Em Porto Rico, a assembleia legislativa concede anualmente subsídios às Organizações Sem Fins Lucrativos (OSFL). No entanto, a prestação de contas exigida se limita à apresentação de um relatório semestral sobre o uso dos fundos alocados, sem definir os indicadores esperados ou o escopo do conteúdo. Por esse motivo, o objetivo desta pesquisa qualitativa é desenvolver um relatório padronizado de resultados. Além disso, busca determinar o conteúdo real dos relatórios de resultados que as OSFL enviaram à legislatura para os anos fiscais de 2010 a 2021, avaliando a integração dos seis critérios identificados na revisão da literatura. Foram avaliadas cinco OSFL, todas as quais entregaram relatórios consistentemente. A taxa média de conformidade na entrega dos relatórios entre essas cinco OSFL foi de 73 %. O conteúdo dos relatórios atendeu apenas a dois dos seis critérios avaliados (recursos investidos e produtos). Este estudo fornece um modelo de relatório de resultados com aplicabilidade global para todos os setores, incorporando os seis fatores identificados na literatura dentro da estrutura do modelo lógico.
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