Formalização de procedimentos administrativos no processo de instauração da tomada de contas na UFPB: uma contribuição para Comissão Especial de Servidores

Abstract

This paper presents a technical manual with duly formalized administrative procedures for the establishment of Special Accounts at the Federal University of Paraíba. The purpose of this study is to contribute to the improvement of the performance of the special commissions of designated servers and to meet the requirements of the external control bodies and the current legislation. This research was developed in six stages, starting with the collection of the information through the survey of the applied legislation, as well as of the bibliography and the documents that deal with the subject. Subsequently, the processes of taking of accounts established at the UFPB were analyzed as a result of the judgment of TCU No. 1454/2014 and the administrative procedures necessary to comply with all the procedural steps were elaborated. Finally, all the procedures duly formalized were consolidated, having as final product the technical manual for instituting, demonstrating for each step of the process, cheklist of the procedures, the list of necessary documents, the legal basis and the ideal flow for its movement. In this way, it becomes an important instrument for improving results, to be used by the special commissions of servers when the establishment of Special Accounts in the UFPB, as well as by all interested general public.