THE TCU AND THE THIRD SECTOR: JURISPRUDENCE AS A GUIDING PRINCIPLE FOR COMPLEMENTARITY AND REPUBLICAN CONTROL OVER SOCIAL ORGANIZATIONS

Abstract

This research, entitled "The TCU and the Third Sector: Jurisprudence as a Guiding Principle for Complementarity and Republican Control over Social Organizations," set out with the general objective of uncovering the role of the Brazilian Federal Court of Accounts (TCU) as a normative catalyst in legitimizing partnerships with the Third Sector. The adopted methodology merged specialized bibliographic review with the rigor of jurisprudential case study, meticulously analyzing TCU rulings (acórdãos) and the constitutional guidelines established by the Supreme Federal Court (STF) in ADI nº 1923. The scientific inquiry explored the dynamic balance between Complementarity—which demands efficiency in private management—and Republican Control—which requires probity and impersonality from hybrid entities (Social Organizations - SOs). The conclusions demonstrated the ingenuity of the Court of Accounts: over the decades, the TCU transcended strict legality by mandating public calls for selection (chamamento público), requiring specific procurement regulations, and establishing systematic governance as a prerequisite, effectively transforming the Management Contract into a performance pact. In summary, the partnership is only legitimate through its excellence, with control serving as the safeguard of citizenship that prevents the misuse of public funds and ensures the Supremacy of Public Interest.