O controle dos repasses públicos ao terceiro setor no estado de São Paulo e a lei nº 13.019/14: um olhar crítico para a atuação das entidades sem finalidades lucrativas

Abstract

The purpose of this work is the control of public transfers to the third sector in the State of São Paulo. The types of controls used for the supervision of public transfers were addressed with emphasis on the amendments to Law 13.019/14, known as the new regulatory framework for the third sector. As for the performance of non-profit making entities, the analysis perspective was based on the paradigm of the constitutionalisation of law. The research was essentially bibliographical with the consultation of jurisprudence of the Court of State Accounts. The hypotheticaldeductive method was used for the development of the reasoning, the hypothesis that will be confirmed in the final considerations is that the controls provided in the legislations are not sufficient to guarantee the good management of the public resources transferred to the non-profitable entities. As auxiliary methods, the historical method was used for the contextualization of these entities in Brazil and abroad, as well as the statistical method for the analysis of financial transfers made by ABCD municipalities in recent years.