scholarly journals O Controle Externo dos Contratos da Administração Pública pelo Tribunal de Contas: Ensaio sobre o Momento da Fiscalização Financeira Adotado no Brasil e em Portugal

2014 ◽  
Vol 9 (1) ◽  
Author(s):  
Gilberto Pinto Monteiro Diniz
Keyword(s):  
Public Administration ◽  
Public Procurement ◽  
Financial Supervision ◽  
External Control ◽  
Legal Norms ◽  
The Public ◽  
Contract Performance ◽  
The Moment ◽  
High Degree ◽  
Procurement Contracts

O CONTROLE EXTERNO DOS CONTRATOS DA ADMINISTRAÇÃO PÚBLICA PELO TRIBUNAL DE CONTAS: ENSAIO SOBRE O MOMENTO DA FISCALIZAÇÃO FINANCEIRA ADOTADO NO BRASIL E EM PORTUGAL EXTERNAL CONTROL OF PUBLIC ADMINISTRATION PROCUREMENT CONTRACTS BY THE COURT OF AUDITORS: ESSAY ON THE MOMENT OF FINANCIAL SUPERVISION ADOPTED IN BRAZIL AND PORTUGAL Gilberto Pinto Monteiro DinizRESUMO: No Brasil e em Portugal, a contratação pública representa uma das principais fontes de despesa pública, constituindo-se, portanto, matéria de elevado grau de relevância e materialidade para a fiscalização financeira a cargo do tribunal de contas. Em razão disso, o objetivo deste trabalho é demonstrar o momento adotado pelos órgãos de controle externo desses dois países para verificar se o procedimento adotado pela Administração Pública para efetivar a contratação pública obedeceu às normas jurídicas pertinentes, bem assim se a execução contratual cumpriu com êxito o objeto pactuado e, ainda, se atingiu o resultado desejado. PALAVRAS-CHAVE: Tribunal de contas; fiscalização financeira; controle prévio, concomitante e subsequente; contratação pública. ABSTRACT: In Brazil and Portugal, public procurement represents a major source of public expenditure and thus constitutes a matter of high degree of relevance and materiality for the financial supervision handled by the Court of Auditors. For this reason, the aim of this work is to demonstrate the moment adopted by the external control bodies of these two countries to check if the procedure adopted by the Public Administration to carry out the public procurement abided by the relevant legal norms, as well as if the contract performance successfully fulfilled the agreed subject matter and, also, if it has reached the desired result.KEYWORDS: Court of auditors; financial supervision; prior, concomitant, and subsequent checking; public procurement.SUMÁRIO: Introdução. 1. Estado democrático de direito e controle externo exercido pelo tribunal de contas. 2. Inserção do tribunal de contas na estrutura do estado. 2.1. No estado brasileiro. 2.2. No estado português. 3. Contratação pública. 3.1. Relevância econômica e financeira da contratação pública. 4. Fiscalização financeira da contratação pública pelo tribunal de contas. 5. Momento da fiscalização financeira da contratação pública: prévio, concomitante e subsequente. 5.1. Momento adotado no Brasil. 5.2. Momento adotado em Portugal. Considerações finais. Referências.

scholarly journals Public procurement in Romania: environment, stakeholders and critical success factors

2020 ◽  
Vol 14 (1) ◽  
pp. 735-745
Author(s):  
Ionel Preda
Keyword(s):  
Public Administration ◽  
Critical Success Factors ◽  
Success Factors ◽  
Statistical Data ◽  
Public Procurement ◽  
The Public ◽  
Critical Success ◽  
Important Link ◽  
Procurement Contracts ◽  
Very High

AbstractPublic procurement represents the most important link between the public administration and the economy of a state, through which governments buy annually very high value products, works or services. Knowing the characteristics of the environment, critical success factors and stakeholders is of great importance because these are the three main elements that contribute to the award of public procurement contracts and the efficient spending of budgetary funds. The research presents an analysis of the specialized literature, the main statistical data from the official public procurement reports and identifies the most important characteristics of the environment in which public procurement takes place in Romania, the stakeholders and the critical success factors in this field.

scholarly journals Transforming Public Procurement Contracts Into Smart Contracts

2021 ◽  
pp. 1380-1394
Author(s):  
Pauline Debono
Keyword(s):  
Public Administration ◽  
Public Procurement ◽  
Smart Contracts ◽  
Procurement Process ◽  
The Public ◽  
Smart Contract ◽  
Procurement Contracts ◽  
Public Contract

The terms governing the provision of supplies, services, or works by an economic operator to a governmental entity are set into a public contract that is signed, following a procurement process. This article explores whether the public administration can utilise smart contracts to incorporate the terms governing the provision of supplies, services, or works. The fundamental elements of a contract are assessed, in order to determine whether a smart contract can be considered as fulfilling these requirements. Following this assessment, the main hurdles to the use of smart contracting are examined and a possible solution proposed. The case for utilising smart contracting within the realm of public procurement is finally advocated.

scholarly journals Transforming Public Procurement Contracts Into Smart Contracts

2019 ◽  
Vol 10 (2) ◽  
pp. 16-28 ◽  
Author(s):  
Pauline Debono
Keyword(s):  
Public Administration ◽  
Public Procurement ◽  
Smart Contracts ◽  
Procurement Process ◽  
The Public ◽  
Smart Contract ◽  
Procurement Contracts ◽  
Public Contract

The terms governing the provision of supplies, services, or works by an economic operator to a governmental entity are set into a public contract that is signed, following a procurement process. This article explores whether the public administration can utilise smart contracts to incorporate the terms governing the provision of supplies, services, or works. The fundamental elements of a contract are assessed, in order to determine whether a smart contract can be considered as fulfilling these requirements. Following this assessment, the main hurdles to the use of smart contracting are examined and a possible solution proposed. The case for utilising smart contracting within the realm of public procurement is finally advocated.

scholarly journals GESTÃO PÚBLICA EM ACCONTABILITY: ESTUDO COM PREFEITURAS DO ESTADO DO CEARÁ

2019 ◽  
Vol 8 (1) ◽  
pp. 29
Author(s):  
Nathaly Maria Martins Freire ◽  
Douglas Willyam Rodrigues Gomes ◽  
Oderlene Vieira de Oliveira
Keyword(s):  
Public Administration ◽  
Public Institutions ◽  
External Control ◽  
Public Power ◽  
Fiscal Responsibility ◽  
The Public ◽  
Contemporary World ◽  
Public Resources ◽  
Qualitative Work ◽  
Share Information

No mundo contemporâneo vem se tornando mencionado em maior frequência os controles nas contas públicas. O controle externo, torna-se uma ferramenta que auxilia o controle das despesas e que na Administração pública vem sendo efetivado pelos Tribunais de Contas. Justifica-se esse estudo pela importância do controle externo das contas públicas e o acesso às informações, afim de obter-se accountability fidedigna dos órgãos públicos. Assim, nota-se a utilidade de instituições que repassem as informações para os habitantes, que proporcionem transparência à gestão pública, que correspondam a reais agências de accountability, de transparência, que disponha respostas e realize prestação de contas dos recursos públicos. O presente artigo tem como objetivo geral identificar as contribuições que o Tribunal de Contas dos Municípios (TCM) traz para o processo de prestação de contas nos municípios objeto de pesquisa. No referencial foram abordados conceitos sobre accountability e sobre a Lei de Responsabilidade Fiscal (LRF). Metodologicamente é um trabalho de natureza bibliográfica, descritiva e qualitativa. Os resultados encontrados mostram que os TCM é um órgão que executa o processo de accountability nos municípios em que existe. Conclui-se que os TCM’s proporcionam fiscalização dos recursos patrimoniais, direcionados pelos administradores do poder público e controle do mesmo, a fim de facilitar o processo de prestação de contas entre a sociedade e a classe dos governantes municipais. PUBLIC ADMINISTRATION IN ACCOUNTABILITY: A STUDY WITH CITY HALLS FROM CEARÁ STATE ABSTRACT In contemporary world the control of public accounts is being mentioned more frequently. The external control becomes a tool that assists the control of expenses and it is what the public administration has been done by Courts of Accounts. This study is justified by the importance of external control of the public accounts and the access to information, in order to obtain reliable accountability of public institutions. Therefore, it is noticed the usefulness of institutions that share information to the citizens, providing transparency to the public administration, which correspond to real agencies of accountability, of transparency, giving answers and performing accountability of public resources. This paper aims to identify the contributions that the Municipal Courts of Accounts (TCM) brings to the process of accountability in the cities that are object of this research. In the referential were used concepts about accountability and about the Fiscal Responsibility Law (LRF). Methodologically it is a bibliographical, descriptive and qualitative work. The results indicate that the TCM is an institution that executes the accountability process in the cities where it is present. It is concluded that TCMs provide supervision of patrimonial resources, directed and controlled by the administrators of public power, in order to facilitate the process of accountability among society and the class of municipal governors.

scholarly journals ARBITRATION OF THE DISPUTES IN CONNECTION WITH PUBLIC PROCUREMENT CONTRACTS IN BOSNIA AND HERZEGOVINA

2021 ◽  
pp. 65-72
Author(s):  
Z. Grbo
Keyword(s):  
Bosnia And Herzegovina ◽  
Public Procurement ◽  
The Public ◽  
Procurement Contract ◽  
Legal Nature ◽  
Arbitration Procedure ◽  
Procurement Contracts

In the article, the author analyses the possibilities of using arbitration procedure to settle disputes arising from the conclusion of a public procurement contract in Bosnia and Herzegovina. The author studies the nature of the public procurement contract and concludes that this contract is of a private legal nature, so the resolution of disputes related to the execution of the contract is possible in arbitration proceedings.

Green Public Procurement

2019 ◽  
pp. 136-160
Author(s):  
Carmen Lenuta Trica ◽  
Luminita Ghita
Keyword(s):  
Public Procurement ◽  
Legal Framework ◽  
The Public ◽  
Green Procurement ◽  
Product Categories ◽  
Legal Provisions ◽  
Green Public Procurement ◽  
Environmental Requirements ◽  
Procurement Contracts

At present, legal provisions and environmental policy regulate the possibilities of using environmental considerations in the development of award criteria, as well as in the performance clauses of procurement contracts. The first part of the chapter analyzes the concept of green procurement and product categories for which green procurement can be used. The second part of the chapter presents the benefits of using green procurement. The third part of the chapter will include assessing the progress and impact of using green procurement. The fourth part of the chapter analyzes the legal framework for public procurement in Romania, as well as the capacity of the market to offer and develop products and services that include minimum environmental requirements and criteria. In the fifth part of the chapter, the authors analyze the possibility of implementing a mechanism for the operation and implementation of the legal provisions in Romania in order to improve the quality of the services and optimize the costs of the public procurement.

scholarly journals Assessing the Public Administration’s Intention in EU Economic Law: Chasing Ghosts or Dressing Windows?

2016 ◽  
Vol 18 ◽  
pp. 93-121
Author(s):  
Albert SANCHEZ-GRAELLS
Keyword(s):  
European Union ◽  
Public Administration ◽  
Public Procurement ◽  
Fundamental Rights ◽  
Eu Law ◽  
The European Union ◽  
The Public ◽  
Economic Law ◽  
Right To Good Administration ◽  
State Liability

AbstractHere I reflect on the role of subjective or intentional elements in EU economic law prohibitions, particularly in relation to rules concerning public administration. From a normative perspective, it is desirable to suppress the need for an assessment of subjective intent and to proceed with an objectified enforcement of such prohibitions. With this in view, I consider public procurement and Member State aid rules as two examples of areas of EU economic law subjected to interpretative and enforcement difficulties due to the introduction – sometimes veiled – of subjective elements in their main prohibitions. I establish parallels with other areas of EU economic law – such as antitrust, non-discrimination law and the common agricultural policy – and seek benchmarks to support the main thesis that such intentional elements need to be ‘objectified’, so that EU economic law can be enforced against the public administration to an adequate standard of legal certainty. This mirrors the development of the doctrine of abuse of EU law, where a similar ‘objectification’ in the assessment of subjective elements has taken place.I draw on the case law of the Court of Justice of the European Union to support such ‘objectification’ and highlight how the Court has been engaging in such interpretative strategy for some time. The paper explores the interplay between this approach and more general protections against behaviour of the public administration in breach of EU law: the right to good administration in Article 41 of the Charter of Fundamental Rights of the European Union and the doctrine of State liability for infringement of EU law. I conclude with the normative recommendation that the main prohibitions of EU economic law should be free from subjective elements focused on the intention of the public administration.

scholarly journals MANAGING PUBLIC PROCUREMENT APPEALS

2019 ◽  
Vol 4 (4) ◽  
pp. 79-85
Author(s):  
Anna SLOBODIANYK ◽  
Nadiya REZNIK
Keyword(s):  
Civil Rights ◽  
Process Analysis ◽  
Public Procurement ◽  
Individual Case ◽  
The Public ◽  
Procurement Contract ◽  
Procurement Procedure ◽  
The Moment ◽  
The Right ◽  
Procurement System

Introduction. The main purpose of the public procurement system is determined by the need to ensure efficient use of budget funds in the development of competition, transparency and openness of the procurement process organization. The purpose of the research is to conduct the process analysis of contesting the public procurement procedure by tenderers. Results. The authors argue that evaluating the dispute resolution effectiveness between the complainant and the customer on the basis of the balance of rights, interests, and objectives of the procurement law is, in practice, an extremely difficult issue that must be resolved in each individual case. The specifics of determining the procurement subject by the customer are highlighted in such a way as to preserve the right to choose the product that suits him best and not to buy the cheapest existing product on the market, such as paper according to certain parameters of density and level of linen. But if the customer has already defined in the tender documentation technical and the qualitative characteristics of the procurement subject, he has no right to further deviate from them when selecting the winner. It is proved that the appeal procedure is created specifically to ensure a quick and professional settlement of conflicts between the participant or potential participant of the procurement procedure and the customer regarding the actions of the customer, which violate the right of such participant in the procurement procedure and the conclusion of the contract with the customer. Attention is drawn to the appeal terms of the tender documentation claim being challenged and the possible addition of justification for the need to amend the conditions of the tender documentation with the opportunity to give additional evidence. Conclusions. From the moment of the procurement contract conclusion between the state customer and the successful tenderer, classic private legal relations emerge, and consequently, after the conclusion of the procurement contract for public funds, which is the final stage of the procurement procedures, civil rights and obligations arise between the parties, and consequently civil rights and obligations arise to appeal the procurement procedure. Keywords: public procurement; body of appeal; tender documentation; the subject of the appeal; legislation on public procurement.

WAYS TO INCREASE THE EFFICIENCY OF PUBLIC ADMINISTRATION IN THE FIELD OF PROCUREMENT

2017 ◽  
Author(s):  
Valentyna Tokareva ◽  
Keyword(s):  
Public Administration ◽  
Economic Efficiency ◽  
Public Procurement ◽  
Social Efficiency ◽  
The Public ◽  
The World Bank ◽  
Efficiency And Effectiveness ◽  
Key Aspects ◽  
Procurement System ◽  
Final Effect

The article analyzes ways to increase the efficiency of public administration in the field of procurement. The legal and regulatory conditions that affect the ability of the private sector to interact with the public sector in order to make a profit are described. The analysis of these conditions focuses on two key aspects: the procurement process, starting from the stage of formation of demand for goods, work, services and ending with the implementation of the state contract, and the mechanism for reviewing complaints in the system. The following indicators of system efficiency were used as indicators for these processes: needs assessment, invitation to participate in procurement; submission of applications; consideration, evaluation of applications, conclusion of a contract; content and management of the contract; warranty obligations; payment obligations; complaints submitted to the bodies of first instance; complaints filed with the bodies of second instance. It should be noted that this list of basic data is not exhaustive, but most significantly affects the final effect of the implementation of norms and rules of procurement in the country. Based on the results of the analysis of the World Bank research, recommendations have been developed for improving the organizational and administrative methods of managing the system of goods, works and services procurement. It is proved that the assessment of the economic efficiency of placing an order can be carried out in comparison with: the maximum possible indicators within the procedure completed by the time of analysis; with generalized results of the initial level using the same procedures; with positions planned by the customer, taking into account one or more indicators. The opinion on the need to analyze all the processes taking place in the public procurement system: from procurement planning to monitoring the progress of the contract. In addition, it is emphasized that when assessing the effectiveness of procurement, it is necessary to take into account not only the economic efficiency and effectiveness of the procedure, but also social efficiency, as one of the objectives of procurement is to meet customer needs.

Specyfika umów o zamówienia publiczne

2020 ◽  
Author(s):  
Joanna Marczewska
Keyword(s):  
Characteristic Feature ◽  
Public Procurement ◽  
The Public ◽  
Procurement Contract ◽  
Rule Changes ◽  
Key Aspects ◽  
Procurement Contracts

The article presents the characteristics of public procurement contracts by describing key aspects: the form and procedure for concluding the contract and the period for which it can be concluded. It was pointed out that the characteristic feature of public procurement contracts is primarily the fact that the contract can only be concluded after the procedure specified in the public procurement rules has been carried out. In addition, the issue of statutory changes in the content of the public procurement contract in the light of applicable provisions was discussed, as well as the grounds for the nullity of the contract were analyzed. It was emphasized that, as a rule, changes to the contract were prohibited and the statutory conditions for the amendment of the contract were described. In addition, issues related to the invalidity of the contract were analyzed. Finally, it was considered whether public procurement contracts implement the principle of contract freedom and what restrictions they are experiencing under the provisions of the Public Procurement Law. The study raises the issue of whether public procurement contracts are in the nature of adhesive contracts.

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