O impacto da COVID-19 nas demonstrações financeiras das entidades do setor não lucrativo. Caso do distrito de Aveiro

Abstract

The Non-Profit Organizations (NPO) perform an extremely important role in the communities where they operate. Their survival is vital, since the local governments do not always have the capacity to fulfil the functions performed by the NPOs. The recent COVID-19 pandemic, which occurred between 2020 and 2021, gave a greater relevance to the NPOs, since, in times of crisis, there is a tendency for a greater demand for their services. The literature review points to a decrease in the main activity (sales and services), an increase in government funding, and an increase in alternative revenues. In addition to verifying the NPO accountability compliance between 2019 to 2021, this study aims to verify whether the behaviour of balance sheets, results and variations occurring in the three sources of revenue (sales and provision of services, subsidies/support and other income), in a pandemic context, led to variations as shown in the literature review. This study used a qualitative methodology, using documentary analysis of the NPO accountability of eight municipalities in Aveiro district, covering its geographic dispersion. It is concluded that NPO, in the context of the COVID-19 pandemic, recorded an increase in net income, mainly at the expense of the increase in subsidies and donations, since sales and provision of services (essentially “monthly fees”) and other income decreased. This study presents specific data that prove that, in pandemic situations, there are changes in the structure of the various income items, comparing the results obtained by Mendes (2018).