TRANSPARENCY AND GOVERNANCE OF CHILDHOOD AND ADOLESCENCE FUNDS: Diagnosis and Proposal of an Accountability Protocol for Municipalities in the Seridó Oriental Region, RN
Children and Adolescents Fund; Active Transparency; Accountability; PrincipalAgent; Constitutional Erosion; Eastern Seridó; Mixed Methods.
The Children and Adolescents Fund (FIA) was created by article 88, item IV, of theStatute of the Child and the Adolescent (ECA, Law No. 8,069/1990) as an instrument ofcomplementary financing for the integral protection policies for children and adolescents. Itsmanagement is linked to the Municipal Council for the Rights of the Child and the Adolescent(CMDCA), a parity council composed of representatives of the government and of civil society.Despite the transparency obligations established in articles 260 to 260-J of the ECA and inarticles 6 and 8 of the Access to Information Law (LAI, Law No. 12,527/2011), the invisibilityof the FIA on municipal portals is systemic and regionalized. This research analyzes the levelsof active transparency regarding the FIA in the sixteen municipalities of the Eastern Seridó ofRio Grande do Norte that are members of the Association of Municipalities of the EasternSeridó and Trairi (AMSO-TR), proposing an Active Transparency Protocol for Rights Fundsas a Technical-Technological Product (PTT) of PROFIAP. The approach is mixed methodswith a sequential exploratory design, structured in four phases: application of the FIATransparency Index through this research’s original instrument, the FIA Transparency Index(ITF), in all sixteen municipalities (Phase 1, completed); content analysis of the mandatorydocuments (Phase 2, in progress); semi-structured questionnaires with managers and CMDCAmembers (Phase 3, pending ethics committee approval); and validation of the PTT with thepractitioners themselves (Phase 4, pending). Phase 1, completed in April 2026, produced fourcentral findings: (1) none of the sixteen municipalities reached Level 4 of adequate transparencyregarding the FIA; (2) all nine municipalities with fewer than ten thousand inhabitants maintaintransparency portals voluntarily, which rules out the hypothesis of technical incapacity; (3) SãoVicente, holder of the 2025 ATRICON Diamond Seal (the highest level) and of the UNICEFSeal, does not disclose the FIA in an accessible way, configuring an institutional paradox thatconfirms the hypothesis of selective choice; and (4) dimension D2 of the ITF, which covers themandatory normative content, such as the application plan, CMDCA minutes and executionreports, concentrates the worst indices across all portals, revealing that opacity is structuredprecisely where scrutiny would affect the manager’s discretion. The research articulates AgencyTheory and Constitutional Erosion Theory to explain the mechanisms and the systemicconsequences of this invisibilization.