Análise dos procedimentos licitatórios mais vulneráveis aos desperdícios de recursos públicos

Abstract

In Brazil, between 2015 and 2018, there were contracts through bidding, dismissal or unenforceability in the amount of 464 billion reais, however, as stated in the OECD Economic Report 2018 for Brazil, corruption causes a negative impact on GDP of approximately 3%. Therefore, this research sought to answer, through the analysis of audit reports from the Comptroller General of the Union (CGU), which procedures in the bidding process are more vulnerable to active (corruption) and passive (inefficiency) waste of public resources. For this, 39 of the total of 50 audit reports of the CGU were analyzed, and 77 bids with various defects were found. The results show that the internal bidding phase is the most vulnerable to the occurrence of defects, in the order of 73.82%, with emphasis on the procedures for the preparation of the reference term/basic project (45.39%) and the preparation of the instrument call and legal analysis (33.33%). Furthermore, passive vices (inefficiency) correspond to 90.05% of the total.