CONTRATAÇÃO DE SERVIÇOS CONTÍNUOS COM REGIME DE DEDICAÇÃO EXCLUSIVA DE MÃO DE OBRA NA ADMINISTRAÇÃO PÚBLICA FEDERAL - EXEQUIBILIDADE E IMPACTOS DAS PROPOSTAS COM LUCROS IRRISÓRIOS

Abstract

This undergraduate thesis aims to analyze the feasibility of proposals that present negligible profits in the composition of costs and price formation in acquisition procedures, examining the possible impacts of this cost item in the performance of continuous service contracts with exclusive dedication of manpower in the Federal Government. The analysis is based on doctrinal opinions, legislation, regulations, and the position of the Federal Court of Accounts. The methodology used preferred descriptive and qualitative analysis based on concrete cases. This topic is of great relevance for professionals in the public procurement, given the difficulties encountered in analyzing feasibility and objectively demonstrating the unfeasibility of proposals with negligible profits, given the criteria used. The main issue arising from the classification of these proposals is that, throughout the contract, the proposal proves to be unfeasible, considering that a very low profit margin represents a strong indication of future unfeasibility, which may cause various damages to the Public Administration. To seek to understand the possible impacts arising from proposals with negligible profits on the execution of the contract, a practical example will be used that occurred in the Regional Electoral Court of Paraíba (TRE-PB), referring to contracts for the provision of reception services, with the availability of manpower to carry out the works of receptionist.