CONTRATAÇÕES EMERGENCIAIS: ANÁLISE DA VISÃO DO TRIBUNAL DE CONTAS DA UNIÃO / EMERGENCY HIRINGS: ANALYSIS OF THE VISION OF THE FEDERAL COURT OF ACCOUNTS
DOI:
https://doi.org/10.5380/rfdufpr.v59i1.36363Abstract
O presente artigo é resultado da pesquisa “Gestão de contratos: uma visão do TCU sobre as principais irregularidades que atingem à execução dos contratos” e aborda os critérios utilizados pelo Tribunal de Contas da União na análise da contratação direta realizada pela Administração Pública, especificamente os contratos celebrados com fulcro na dispensa do procedimento licitatório prevista no artigo 24, inciso IV, da Lei n.º 8666, de 21 de junho de 1993 (Lei de licitações e contratos), que trata da possibilidade de se dispensar a licitação devido a uma situação emergencial. A pesquisa é documental exploratória, quantitativa e qualitativa e tem por base a legislação, a doutrina e a jurisprudência do Tribunal de Contas da União. Para se atingir os objetivos foram levantados, comparados e analisados os acórdãos do Tribunal de Contas da União emitidos no período de 2009-2012 sobre o tema. Posteriormente foram selecionados os critérios utilizados pelo TCU na análise dos contratos emergenciais com a finalidade de se compreender os requisitos que autorizam a contratação direta por emergência, bem como as principais irregularidades praticadas pelos administradores e as justificativas por eles oferecidas.
PALAVRAS-CHAVE
Contratação direta. Contratos administrativos. Dispensa de Licitação. Emergência. Gestão de contratos.
ABSTRACT
This article is the result of the research "Contract Management: a vision of TCU on major irregularities affecting the execution of contracts" and discusses the criteria used by the Federal Court of Accounts on the analysis of direct hiring held by the Public Administration, specifically those contracts with the fulcrum in the dispense of the bidding process envisaged on article 24, item IV of the Law n.º 8666 of June 21, 1993 (Law of bids and contracts), which deals with the possibility to waive the bid due to an emergency situation. The research is documental exploratory, quantitative and qualitative, and has its base on the legislation, doctrine and jurisprudence of The Federal Court of Accounts. To achieve the objectives were raised, compared and analyzed the judgments of the Federal Court of Accounts issued in the period of 2009-2012 on the subject. Subsequently were selected the criteria used by TCU in the analysis of emergency contracts with the purpose of understanding the requirements that allow direct hiring for emergency as well the major irregularities practiced by administrators and how they tried to justify their acts.
KEYWORDS
Administrative contracts. Contract management. Direct hiring. Dispense of bidding. Emergency.
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