Abstract
Abstract Recent decades have been marked by a rising interaction between the State and nonprofits in order to address increasingly complex public issues. Government-nonprofit relations were guided by a complex and diverse legal framework, that transformed not only the implementation of public policies, but also the auditing practices and control of such relations. Previous studies have shown the influence of NPM reforms in auditing practices and institutions, of particular interest to this research is the Theory of the Audit Explosion (TEA). This paper analyzes the control of government-nonprofits relations, under the perspective of the TEA, specifically trying to comprehend if there is a causal relationship between the growth of government-nonprofit relations and the audit explosion in the Brazilian context, as predicted by the theory. A field research, based on documentary data and interviews, was undertaken in three Brazilian SAIs. The conclusions highlight the limitations of the explanatory capacity of TEA in Brazil. Although a formal
Highlights
Collaborative relationships among government, business and civil society addressing social issues and delivering public services have been a growing trend worldwide
When changes are analyzed from the legalistic perspective, considering the new legal framework introduced to deal with the auditing practices related to the growing government-nonprofit partnerships, the the Audit Explosion (TEA) still keeps its explanatory power in the Brazilian case
The growing perception that the government-nonprofit partnerships were not accompanied by improvement of the auditing and controlling practices is confirmed by the Brazilian Court of Audit (TCU) reports, which indicated a lack of effective control, whether internal or external (Carvalho, 2007; Valentin, 2011)
Summary
Collaborative relationships among government, business and civil society addressing social issues and delivering public services have been a growing trend worldwide. Over the past few years, as a consequence of NPM inspired reforms, Brazil has experienced a substantial change in government relations with the non-profit sector, represented by the emergence of different institutional designs of partnerships, such as Social Organizations (SO) and Civil Society Organizations of Public Interest (CSOPI), as well as the transfer of substantial funds to a large number of nongovernmental organizations (NGO) (Table 1).
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