ECONOMIC-FINANCIAL QUALIFICATION OF BIDDING COMPANIES IN A FEDERAL HIGHER EDUCATION INSTITUTION
economic-financialqualification. public bids. public governance.ethic.
The general objective of this study is to produce a situational diagnosis on the economic-financial qualification carried out by the Universidade Federal do Rio Grande do Norte (UFRN), for the bidding and contracting process in this federal higher education institution. Public contracts are responsible for a relevant percentage of Brazil's GDP and situations of abandonment of works are recurrent, for various reasons, among them the abandonment of works due to lack of economic and financial capacity of contracted companies. Thus, this study will seek to describe the process of Economic-Financial Qualification (QEF) carried out by UFRN. The theoretical framework was based on aspects of public administration, with regard to the exercise of the administrative function performed by the set of state agencies and agents, on the concepts of governance and "compliance", as well as on aspects of institutional public governance at UFRN and in the legislation pertinent to the bidding process and public contracting, as well as the concepts of economic-financial qualification, in the light of the accounting science literature. As for the methodological aspects, it is, therefore, an applied case study where the participatory research strategy will be used. For this, a semi-structured interview will be carried out with the members of the Accounting Technical Support Team (EATC), responsible for the QEF in the institution. The application of bibliographic research and documental research will continue with the delimitation of the last four years of bidding processes that were analyzed by the EATC and its opinions. Thus, the “locus” of study will be UFRN and the perspective of the result, after collecting, processing and analyzing the data, is to present the description of the work plan conducted by EATC at UFRN, with the improvements that are perceived by the researcher, with a view to greater effectiveness in attesting the economic-financial qualification of companies participating in bidding processes at UFRN and in public administration.