Author
Listed:
- Marcelo Reinecke
(Universidade Federal de Santa Catarina)
- Vivian Osmari Uhlmann
(Universidade Federal de Santa Catarina)
- Elisete Dahmer Pfitscher
(Universidade Federal de Santa Catarina)
Abstract
Este estudo teve como objetivo geral verificar a efetivação operacional do Sistema de Controle Interno (SCI), bem como a percepção dos gestores públicos quanto à inclusão de critérios socioambientais nas licitações dos municípios integrantes da Associação dos Municípios da Foz do Rio Itajaí (AMFRI). Como objetivos específicos, estabeleceram-se: verificar a efetividade no cumprimento das atribuições do SCI e apresentar a visão dos gestores públicos municipais acerca da inclusão de critérios ambientais na seleção das propostas, funcionando como um critério de desempate nas licitações e contratos administrativos. Os dados foram obtidos de um levantamento ou survey, realizado por meio da aplicação de um questionário aos gestores responsáveis pelo SCI e pelo Departamento de Compras e Licitações dos municípios pesquisados, nos meses de junho a agosto de 2011. Os resultados encontrados evidenciaram uma situação de concordância sobre a inclusão de práticas de sustentabilidade ambiental nas licitações e contratos administrativos na maioria dos municípios, com exceção de um município, onde se verificou uma situação de discordância por parte do responsável pelas compras e licitações. Observou-se, também, que todos os municípios têm implantado um SCI, porém sua efetividade operacional está comprometida, principalmente pela falta de auditores internos. Palavras-chave: contratações públicas; sustentabilidade; critérios socioambientais; sistema de controle interno; municípios. AbstractThe aim of this study is to determine the overall operational effectiveness of Internal Control Systems (ICS) as well as the attitudes of public officials regarding the inclusion of social and environmental criteria in public procurement procedures of municipalities in AMFRI - (Association of Municipalities of Foz do Rio Itajaí). The following specific [objectives] goals were established: to determine its effectiveness in carrying out the tasks of the internal control system and to reflect the views of the municipal administrators with regard to the inclusion of environmental criteria in the selection of better offers, which operate tie-breaking criteria in tender and contract administration. Data were obtained from a survey that was conducted by administering a questionnaire to the managers responsible for the Internal Control System and the Department of Purchasing and Procurement of the municipalities that was undertaken, in the period June- August, 2011. The results showed there was general agreement about the inclusion of environmental sustainability practices in procurement and contract administration in all of the municipalities, except one, where there was a dissenting voice from the person responsible for purchasing and procurement. It was also noted that all the municipalities have implemented an internal control system, although its operational effectiveness is adversely affected by a lack of internal auditors. Keywords: public contracting; sustainability; socio-environmental criteria; internal control systems; municipalities.
Suggested Citation
Handle:
RePEc:ekm:cgpc00:v:17:y:2012:i:61:id:3789
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