Results-based contracs: weaknesses in transparency and low accountability

Abstract This work analyzed the transparency and accountability in results-based contracts signed between the state government of São Paulo and legal private entities “Social Organizations” operating in the area of culture, examining the opinions of the State Court of Auditors. The instrumental perspective of transparency was adopted to analyze the inputs and outputs of the contracting process. The findings point to weaknesses in transparency, especially in the aspects of measurability and timeliness of information, negatively affecting the accountability of the Social Organization and the state government. the research points out the need for the government to improve the mechanisms of internal control in the analysis of results-based contracts.摘要 本研究针对圣保罗州州政府与运营于文化领域的合法私人实体“社会组织（Social Organizations）”签署的基于成果的合同中的透明度与问责机制展开分析，并结合圣保罗州审计法院的意见开展研究。本研究采用透明度的工具性分析视角，对合同缔约流程的投入与产出进行剖析。研究结果显示，此类合同在透明度层面存在显著短板，尤其体现在信息可衡量性与信息时效性两方面，这对社会组织与州政府的问责工作均产生了负面影响。本研究指出，州政府需进一步完善基于成果的合同审查环节的内部控制机制。