A Nova Lei de Licitações e Contratos: as perspectivas dos Tribunais de Contas do Nordeste

Abstract

Purchases in public administration follow legal procedures, and managers need to be aware of the financial and budgetary aspects and the requirements of the New Law on Bidding and Contracts. Law nº 14.133/2021 is currently being adapted, and the Courts of Auditors are responsible for overseeing the use of public funds by governments. In this context, this study aims to describe the main topics discussed in the Court of Auditors of the states of the Brazilian Northeast regarding the New Law on Bidding and Contracts. The documentary, descriptive, predominantly qualitative research, with data from the period 2021 to 2023, was carried out based on official materials obtained from the transparency website of the courts of audit. For the proposed analysis, in light of the text of the new law, the courts' perspectives were grouped into seven central and related themes (categories): governance, planning, training, innovative Information and Communication Technology (ICT) solutions, risk plan, sustainability and compliance. Based on the highest average occurrences of the categories surveyed, the results indicated that the Courts of Audit of Rio Grande do Norte and Bahia had the best performances in perspectives on the central points of the new law on bidding and contracts. In addition, the categories of planning, training and risk plan were the most discussed by the courts in the Northeast of Brazil, while the topic of sustainability, despite its relevance, was little addressed by the courts in the period analyzed.