Atuação cautelar do Tribunal de Contas do Estado de São Paulo sobre contratações entre organizações sociais e entes privados no âmbito dos contratos de gestão

Resumo

This study addresses the precautionary actions undertaken by the São Paulo State Court of Accounts (Tribunal de Contas do Estado de São Paulo – TCESP) in overseeing the relationships between Social Organizations (Organizações Sociais – OSs) and private companies within the framework of management contracts. The motivation for the research stemmed from a recent decision by the Court, which, on a precautionary basis, imposed a suspension of payments by a third-sector entity to a private company contracted to provide services, due to alleged irregularities in the supplier selection process. This unprecedented measure raises important questions concerning the scope and legitimacy of external control over relationships that do not directly involve public administration bodies. Based on qualitative and documentary analysis—primarily grounded in legislation and jurisprudence—this study investigates the legal feasibility of TCESP’s precautionary oversight over the procurement processes and supplier contracts executed by OSs. It also explores the possible forms such control may assume, reflecting on its potential benefits and challenges, and seeking paths toward balancing procedural safeguards and performance outcomes. The study concludes that TCESP does indeed have the authority to exert precautionary control over such relationships, and that this modality of oversight may offer significant advantages in terms of enhancing the effectiveness and accuracy of public sector auditing, as well as improving transparency in the use of public funds. However, it also finds that management contracts—and particularly the procurement processes conducted by OSs—differ substantially from traditional administrative contracts. Therefore, it advocates for a tailored approach in the application of precautionary measures related to procurement procedures and payment suspensions, in order to prevent the Court from treating OSs in a manner equivalent to public administration bodies, which could ultimately undermine the intended goals of partnerships with the third sector.

Ficha do documento

Tipo

Dissertação

Ano

2025

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Acesso aberto

Identificador

oai:repositorio.fgv.br:10438/37139

Temas

Gestão PúblicaAdministração PúblicaGovernança

Palavras-chave

Controle externoTribunal de contasContrato de gestãoAtuação cautelarOrganizações sociaisCourt of accountsExternal oversightManagement contractPrecautionary actionSocial organizationsAdministração públicaSão Paulo (Estado). Tribunal de ContasContratos administrativosRelações interorganizacionaisOrganizações não-governamentais