Transparency and accountability in Brazilian National Sport Organisations

Figures & data

Figure 1. Transparency, accountability, and global score of good governance: 2015–2021.

Figure 2. Transparency dimensions.

*Comparing 2015-year p < 0.05.

Figure 3. Accountability dimensions.

*Comparing 2015-year p < 0.05.

Table

TRANSPARENCY		0,0	References
1A. Publication of Financial Documents	0,0
1A.1) The organization publishes a balance sheet?		Legal Basic	Art 18.A, 27, 46 A- Law 9615 - Pelé Law - Ordinance 115/18 of Ministry of Sport
1 A.1.1) The income statement for the year, is within the published balance sheet?		Legal Basic	Art.18.A - Law 9615 - Pelé Law / Ordinance 115/18 of Ministry of Sport
1 A.1.2) The Cash Flow statement for the Financial Year is within the published balance sheet?		Legal Basic	Art.18.A - Law 9615 - Pelé Law / Ordinance 115/18 of Ministry of Sport
1A.2) The organization publishes a public trial balance?		Advanced	Art 27- Law 9615 - Pelé Law
1A.3) Is there an obligation to publish in a widely read newspaper?		Legal Basic	Art 18.A VIII - Law 9615 – Pelé Law
1A.4) Is the independent auditors’ report published together with the balance sheet?		Legal Basic	Art 27 §6 IV, 46 A - Law 9615 - Pelé Law /Art 4 VI - Law 13155
1B. Appointments and Reports	0,0
1B.1) Do the notices of Convocation for GMOs respect a minimum period of 30 days?		Advanced	IBGC / Art 22 - Law 9615 - Pelé Law
1B.2) Does the notice contain the rules applicable to the electoral process?		Legal Basic	Art 21 - Ordinance 115/18 of Ministry of Sport
1B.3) The last two minutes of the meeting of the elective General Assemblies are on the website?		Legal Basic	Art.18.A - Law 9615 - Pelé Law / Ordinance 115/18 of Ministry of Sport
1B.3.1) Is it easily accessible?		Basic	Art.18.A - Law 9615 - Pelé Law / Ordinance 115/18 of Ministry of Sport
1B.4) Is there an obligation to publish the agenda to be discussed at the GMO/AGE?		Basic	Play the Game
1B.5) Is it published in advance who can participate in the GMOs/AGMs?		Basic
1C. Internal Controls	0,0
1C.1) Is there a public record of the minutes of approval of accounts by the Fiscal Council?		Legal Basic	Art. 18 A- VIII, 24 -Law 9615 - Pelé Law
1 C.1.1) Does this register mention the income statement and the cash flow statement?		Legal Basic	Art.18.A - Law 9615 - Pelé Law / Ordinance 115/18 of Ministry of Sport
1C.2) Is the system for purchasing and contracting products and services public?		Advanced	Brazilian Legislation (Lei 8666) / Draft of the General Law of Sport
1D. Access to Information and Files	0,0
1D.1) Do members have access to the places where financial and accounting documents are filed?		Legal Basic	Art 18.A VIII, 24 - Law 9615 – Pelé Law/ IBGC
1D.1.1) Does it submit a public declaration that it keeps full records of its income and expenses in accordance with the legislation and rules of the FC of Accounting?		Legal Basic	Law 9532/97, Ordinance 115/18 of Ministry of Sport
1D.2) Are the organization’s internal procedures public?		Advanced	IBGC
1D.3) Are AGM meetings open to the public?		Advanced	Art 18.A, 22 - Law 9615 - Law Pelé / Instrument of Social Control
1D.3.1) Is there any form of public transmission (digital, internet or other means) of the GMO/AGE?		State of the Art
1D.4) Is the organization’s organization chart public?		Legal Basic	Play the Game / Art 3 Law 13.155 - PROFUT / Ordinance 115/18 of Ministry of Sport
1D.4.1) Is it easily accessible?		Legal Basic	Art 12 Parag. 1 - Ordinance 115/18 of Ministry of Sport
1D.5) Is there a public and complete description of positions, salaries and remuneration policies?		Legal Basic	Play the Game / Art 3 Law 13.155 - PROFUT / Ordinance 115/18 of Ministry of Sport
1D.5.1) Is it easily accessible?		Legal Basic	Art 12 Parag. 1 - Ordinance 115/18 of Ministry of Sport
1D.6) Are the minutes of the GMO/AGE meetings public?		Basic	Play the Game
1D.6.1) Do the minutes describe in detail the deliberations at the Assemblies?		Advanced	Play the Game
1D.7) The organisation publishes information about its member on its website?		Basic	Play the Game
1D.7.1) Is the membership list easily accessible?		Basic	Art 12 Parag. 1 - Ordinance 115/18 of Ministry of Sport
1D.8) The organisation publishes its statutes on your website?		Basic	Brazilian Legislation / Play the Game
1D.8.1) Is it easily accessible?		Basic	Art 12 Parag. 1 - Ordinance 115/18 of Ministry of Sport
1D.9) The organisation gives the media access to its general assembly meetings?		Legal Basic	Play the Game / Source: Art 18.A e 22 - Law 9615 - Pelé Law / Instrument of Social Control
1D.10) The organisation publishes its annual general activity report on its website?		Legal Basic	Ordinance 115 of Ministry of Sport / Play the Game / Draft of the General Law of Sport
1D.11) Is the annual planning/budget on the website?		Legal Basic	Play the Game / Agenda2020-COI /Art 18 A - Law 9615 - Pelé Law - Ordinance 115 of Ministry of Sport
1D.12) The organization publishes the multi-annual strategic planning ?		Advanced	UK Sport for good Governance / Agenda 2020-COI
1D.13) The organisation publishes basic information about its board members and senior officials on its website (Curriculum)?		Advanced	UK Sport for good Governance
1D.14) Is the code of Ethics/Conduct in the public domain?		Basic
1D.15) Are the debt and clearance certificates public?		Legal Basic	Art. 41 - Law 13155 (Profut) / Ordinance 115 of Ministry of Sport
1D.15.1) Is it easily accessible?		Basic	Law 9615 - Pelé Law - Art 18 A / Draft General Law on Sport
1D.16) Is the list of Active contracts public?		Basic	Law 9615 - Pelé Law - Art 18 A / Draft General Law on Sport
1D.16.1) Is it easily accessible?		Basic	Law 9615 - Pelé Law - Art 18 A
1D.17) Is the list of Public Agreements and Projects Supported by the organization public?		Legal Basic	Law 9615 - Pelé Law - Art 18 A Ordinance 115/18 of Ministry of Sport
1D.17.1) Is it easily accessible?		Basic	Art 12 Parag. 1 - Ordinance 115/18 of Ministry of Sport
1D.18) The General Regulation on Competitions and Public ?		Basic	Art 5 - Law 13155 (Profut)
1D.18.1) Is it easily accessible?		Basic	Art 12 Parag. 1 - Ordinance 115/18 of Ministry of Sport
1D.19) Does it have a public career plan?		Advanced
ACCOUNTABILITY		0,0
3A. Approval Format	0,0
3A.1) Made by the General Assembly?		Legal Basic	Art 18 A, 24 - Lei 9615 - Pelé Law / IBGC
3A.2) Is there a qualified quorum for the approval of accounts?		Basic	Play the Game
3A.3) Will proof be sent to the General Assembly that the accounts for the last two years have been submitted to the Fiscal Council and the GMO/AGE?		Legal Basic	Art 25, II da Ordinance 155/18 of Ministry of Sport
3B. Audit	0,0
3B.1) Is the Final Balance Sheet audited by independent auditors?		Legal Basic	Play The Game / Art 27 6, V Law 9615 - Pelé Law / IBGC / Art 4, VI Lei 13.155 - Profut
3B.2) Is there provision for periodic internal audits?		Basic	Play the Game / IBGC / Art 18 A - Law 9615 - Pelé Law
3C. Statement/Demonstratives	0,0
3C.1) Is sufficient time given for consultation and analysis of the financial statements?		Legal Basic	Art. 18 A- VIII, 24, Art 27 §6 I - Law 9615 – Pelé Law
3C.2) Is the full data available on the organization’s website?		Basic	Art. 18 A- VIII, 24 - Law 9615 - Pelé Law - Ordinance 115/18 of Ministry of Sport
3 C.2.1) Is it easily accessible?		Basic	Art 12 Parag. 1 - Ordinance 115/18 of Ministry of Sport
3C.3) Is a statement provided for all members?		Basic	Art. 18 A- VIII, 24 -Law 9615 - Pelé Law
3D. Performance of the Fiscal Council	0,0
3D.1) Does the Fiscal Council issue an opinion prior to the approval of the General Assembly?		Legal Basic	Art. 18 A- VIII, 24 -Law 9615 - Pelé Law
3D.2) Is the report of the Fiscal Council made available in advance?		Basic	Art. 18 A- VIII, 24 -Law 9615 – Pelé Law
3D.3) Can the Fiscal Council be convened by the General Assembly?		Basic	IBCG - guaranteeing minority rights in the Assembly
3.D.4) Is the Fiscal Council elected independently from the other elected positions?		Legal Basic	Art. 18 A - Art 27 §6 III - Law 9615 - Pelé Law/ Art 4, III, § 3 (I) - Law 13155 (PROFUT)
3.D.5) Are the Internal Regulations of the Fiscal Council public?		Basic	Art. 4 §3 e Incisos Lei 13155 (Profut)
3.D.5.1) Is it easily accessible?		Basic
3.D.5.2) Does it clearly define how members of the Fiscal Council can be dismissed?		Basic
3.D.6) Are members who hold Director positions in the entity prohibited from participating in the Fiscal Council?		Legal Basic	Art. 17 - IV - Ordinance 115/18 of Ministry of Sport
3.D.7) Do the members of the Fiscal Council have a defined mandate?		Legal Basic
3E. Internal Controls	0,0
3E.1) Does the organization inspect and audit the use of funds given to its internal stakeholders?		Basic	Play the Game
3E.2) Does the organization have public accounting controls procedures?		Basic	Play the game - (The organization has accounting control mechanisms in place)
3E.3) The organization has a public and established Ombudsman channel.		Legal Basic	Play The Game / Art 18 A - Law 9615 – Pelé Law - Social control instrument

Data availability statement

The data that support the findings of this study are openly available in [Mendeley Data] at https://data.mendeley.com/datasets/gbtj43xtx9/1.