Irregularidades em licitações e contratos evidenciados nas decisões do Tribunal de Contas do Estado do Ceará

• Ano de defesa: 2019
• Autor(a) principal: Costa, Cleonaldo Rodrigues da
• Orientador(a): Alencar, Roberta Carvalho de
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Palavras-chave em Português: Controle externo; Irregularidades; Licitações e contratos
• Link de acesso: http://www.repositorio.ufc.br/handle/riufc/41322

The society has demanded from the Public Administration more transparency and quality and, therefore, it imposes on the external control organs an innovative performance in the inspection. However, it is not uncommon for administrators and persons responsible for public money, assets and securities to have their accounts judged to be irregular, in tenders and contracts, evidenced in the decisions issued by the Court of Audits, in violation of the pertinent legislation. The purpose of this research was to analyze irregularities in bids and contracts, by function and frequency of occurrences, evidenced in the decisions of the Court of Audit of the State of Ceará (TCE/CE). The study was qualitative, quantitative, descriptive and documentary, by analyzing the content of the TCE/CE decisions in the periods of 2016 and 2017. Work on the register was 88.46% (2016) and 82.03% ( 2017) of decisions with a corrective function of the TCE/CE, whose content culminated in the establishment of deadline for compliance by the courts. These decisions were highlighted, depending on the frequency of occurrence of irregularities in bids and contracts, failure to choose the bidding modality, failure to formalize contracts, non-compliance with the contractual term, failure to prepare the bid, and non-compliance with the principles of the bidding process . The study can contribute as a diagnostic evaluation of irregularities in bids and contracts extracted from the decision-making acts emanated by the TCE/CE, making it possible to optimize the administrative and management procedures of the jurisdictions and, thus, ensuring the good and regular application of public resources.