Mapping the Training Needs in Financial Management of Third Sector Organizations: A Study With the Management of Rural Associations in the Municipality of Gurupi-To

Objective: The study aimed to map the training needs in financial management of rural associations in Gurupi, Tocantins, in order to support the creation of a local development program focused on strengthening the institutional capacity of rural third-sector organizations. Methodology: To achieve this objective, a quantitative-descriptive field study was conducted, complemented by qualitative analysis. The research covered the eight formally established rural associations in the municipality. Data were collected between February and October 2025 through structured questionnaires administered to the presidents of the associations, semi-structured interviews, document analysis, and a systematic literature review. Data interpretation followed Bardin’s Content Analysis methodology. Results: The findings reveal significant institutional fragility among the investigated associations, characterized by a high dependence on volunteer labor, lack of professionalized management, and absence of reserve funds. Most organizations rely on manual financial controls and operate with limited governance, despite the formal existence of fiscal councils. The main training demands identified were Fundraising, Accountability, and Project Management. It was also observed that essential topics, such as Governance, Auditing, and good transparency practices, were underestimated by the managers. Conclusion: The study concludes that the financial management of rural associations in Gurupi is predominantly reactive, weakly structured, and lacks continuous technical support. It is recommended that capacity-building programs for third-sector organizations prioritize practical training, include mandatory modules on Governance and Auditing, and provide ongoing technical monitoring to strengthen sustainability and the reliability of financial information produced by these organizations.