Transparency Portal
In compliance with Federal Law No. 9,790/1999 (the OSCIP Regulatory Framework) and the principle of public disclosure, the Flor e Espinho Association provides full access to all its legal instruments, work plans, and independent audit reports.
Associação Flor e Espinho
CNPJ: 03.862.664/0001-58
OSCIP (Federal Law No. 9,790/1999)
Nonprofit organization
April 5, 2000
Over 24 years of cultural work
3750 Pedro Celestino Street, Downtown
Campo Grande – MS
Funding Agreements
Legal instruments that formalize the transfer of public funds for cultural projects and festivals.
Collaboration Agreements
Partnerships with public authorities for the joint development of cultural plans and policies.
Work Plans
Structured planning detailing goals, schedules, planned activities, and budget allocation.
Independent Audits
Reports and opinions issued by independent external accounting firms certifying compliance.
Independent Auditor's Report — Fiscal Year 2023
Report on the financial statements of Associação Flor e Espinho for fiscal year 2023.
Independent Auditor's Report — Fiscal Year 2024
Report on the financial statements of Associação Flor e Espinho for fiscal year 2024.
External Audit — CIRCULA MS
Independent auditor's report on the CIRCULA MS project's accounts, managed by Associação Flor e Espinho. Issued on October 19, 2026.
Commitment to Social Oversight and Governance
Transparency is a fundamental principle of the Flor e Espinho Association's management, demonstrated through unrestricted public access to all institutional documents, funding agreements, work plans, and implementation reports. As an OSCIP, we maintain complete clarity regarding the origin, destination, and use of resources, with permanently updated digital channels for oversight by citizens and partners.