Os fantasmas do Theatro Municipal: um estudo sobre controles internos e sua relação com os contratos de gestão da Fundação Theatro Municipal de São Paulo

Abstract

Management contracts emerged as part of the adoption of the concept of a minimal state through the state apparatus reform project, which introduced the idea of management by objectives in public administration. With this approach, it became possible for public facilities to be managed by third-sector organizations. The Municipality of São Paulo decided to use this management model for its largest cultural facility, the Theatro Municipal de São Paulo, thus creating the Fundação Theatro Municipal de São Paulo (FTMSP), which would be responsible for monitoring the execution of these contracts. However, over the ten years of FTMSP's existence, the complex's management has gone through five different management contracts, two of which are emergency contracts and two of which have been terminated prematurely due to extensive criminal investigations. Therefore, this study sought to answer the following research question: What are the elements of fragility in the Management Contracts established by the Fundação Theatro Municipal de São Paulo, considering the approach of the internal controls model proposed by the Committee of Sponsoring Organizations of The Treadway Commission - COSO (2013)? To address this, the research adopted a qualitative research approach, using content analysis as its research methodology and employing the categorical analysis technique. The findings of this research indicate that the analyzed contracts showed weaknesses when subjected to analysis based on the internal control elements proposed by COSO. Many times, the contract was either incomplete or only moderately addressed components relevant to control and monitoring of the respective agreement.