Análise do Superfaturamento da Usina Hidrelétrica São Domingos/MS - Estudo de Caso

Abstract

Every public construction may be executed directly, by the Public Administration, or indirectly, by hiring a company for its execution; and, in confection of this, bids are prepared, which are legal instruments used to choose the company that serves the Administration with lower costs. However, choosing the company this way causes an inaccuracy of the estimated real cost of the construction and a decline of the production of that, it results in additive terms, which are generally overpriced. Therefore, the objective of this study is to analyze planning and execution errors, with a view to budgeting, contract management, planning and inspection of public works. The method consists of analyzing the overpricing, appointed by the Federal Audit Court, through Judgments 852/2016 and 2901/2020, of the São Domingos Hydroelectric Power Plant, with an approach to the Second Additive Term of the contract 90591136 (2009). Looking to this, all overpriced items added, the causes of these additives and the financial impact on the value of the Additive Term were analyzed. Thus, at least 60% of the Additive Term was caused by irregularities in payments to the contracted company, of which at least 21% was due to errors in the calculation of Benefits and Indirect Expenses, and due to errors of price. At the end, it was concluded that there was a lack of greater supervision by the Administration before signing the Additive Term and the original contract