Public health service providing by entities like social organisations and public interest non-governmental organisations is a dramatic reality in towns and cities in Rio Grande do Sul. This work aims to analyse this panorama drawing on some auditory works by the Court of Auditors in Rio Grande do Sul. From the proposition that juridical instruments established among city officers, social organisations and public interest non-governmental organisations are not communicative instruments able to organise plans of action of actors interested in agreement and do not allow for external control over these links. Then we wonder whether they can be considered the best option in terms of legitimacy and cost-effectiveness for the city management and the society. According to the proposition presented, the assumption is that furtherance in terms of the plan of action by the public sector (incorporation by the cities/towns of the real role of controller over the assignment of such services), of non-governmental organisations (whose culture of the secrecy and less work is not in tune with compliance, integrity, transparency, and ethics in the management of public resources), and of the external control (as an institution able to control the application of public money) may result in more reasonable, legitimate and stern agreements. The investigation is qualitative and uses the hypothetico-deductive method. As for the methods of investigation, the major are the bibliographic research and the case study (to find out what was essential about the investigation subject in the analysed works of auditing). Investigative techniques will be of primary and secondary sources and particularly in technical auditing works and TCERS decisions. After all, to enlighten the problem and having the samples analysed on the last chapter as a panorama — and weakness in discursive terms that the analysed juridical instruments could reveal — we provide suggestions from which partnerships here analysed could be considered beneficial for the parties and the society, which demands the construction of better organisation of the action in terms of internal and external control on the local management of health and overcoming the culture of secrecy and opacity in publicity of counts by the partner Third Sector of the State.

Mestre em Direito com área de concentração em Direitos Sociais e Políticas Públicas pelo Programa de Doutorado e Mestrado em Direito da Universidade de Santa Cruz do Sul-UNISC. Especialista em Direito Tributário e em Regimes Próprios de Previdência Social. Graduada em Ciências Jurídicas e Sociais pela PUCRS. Auditora Pública Externa junto ao Tribunal de Contas do Estado do Rio Grande do Sul desde 2012. Os enfoques de estudo da pesquisadora estão no Direito Constitucional, Econômico e Administrativo (servidores públicos, serviços públicos - regime jurídico e estrutura constitucional -, o controle da Administração Pública, a atuação do terceiro setor nos programas governamentais) e na Filosofia do Direito.