A exequibilidade das propostas em processos licitatórios: um estudo na contratação de serviços terceirizados nas instituições federais de ensino.

Abstract

This research aimed to evaluate the feasibility of proposals offered in bids for contracting outsourced services in Federal Education Institutions and, for that, a decision-making model was built to analyze whether the monthly values proposed by the winning companies were feasible, as also identify whether the compositions of the monthly amounts necessary for their viability were present in the offers presented for contracting outsourced services. The research adopted a qualitative-quantitative approach, characterized by an in-depth study of the issues in which the phenomenon is involved, through direct contact with the studied object, its relationships and multiple meanings. The data source was the natural environment and the predominance was descriptive data such as documents. The study also examined the relationship between variables that could be measured by numerical data and analyzed by statistical procedures. As for the nature, the research was applied, and as for the objectives, exploratory and descriptive. In addition, a bibliographical and documentary research was carried out in normative texts, specialized literature and public data that portray outsourcing, including sources of information without analytical treatment such as reports and official documents to collect data in 251 (two hundred and fifty-one) Worksheets of Costs and Pricing of bidding processes carried out in Federal Educational Institutions. Subsequently, the research elaborated a decision-making model based on the normative and legal instruments in force in the country to adapt the forms of payment that the Public Administration can adopt (Linked Deposit Account and Taxable Fact) and the taxation regimes that the companies may be classified (Simples Nacional, Presumed Profit and Actual Profit). The individual analysis of each proposed monthly value and the verification of the information presented by the bidding companies revealed that, in many cases, the proposed values were not in compliance with the current legislation, which can generate future problems in the execution of the contracts and in an efficient provision of the services for which they are intended, as well as in a possible subsidiary responsibility of the Public Administration. The study identified the lack of documents necessary for the analysis, errors in the determination of the Accident Prevention Factor, Work Accident Insurance and the effective rates of PIS and COFINS. Finally, the research found the unenforceability of the monthly amounts offered, approved and contracted by the Federal Education Institutions in 56.97% of the Cost and Price Formation Spreadsheets and, even in a segmented analysis, the unenforceability is even greater whether in payments by Linked Deposit Account (51.11%) or by Taxable Event (63.79%). The intention of the study is to contribute to the area of public procurement, mainly, with the scientific production about the feasibility of bidding processes, given the need for increasingly diligent positions in the handling of public resources.