Administração financeira militar: a adequação da seção de aquisições, licitações e contratos

Abstract

This paper is about the structure of financial sector of Army military units with administrative, financial and patrimonial autonomy. The objective of this study was to analyze the departmentalization created with the advent of the law governing procurement and contracts in public administration. With its edition arose the need of specialization to the administration agents responsible for procurement, very important phase in the process of realization of public spending. Therefor it was created a division with such assignments. The problem situation to be analyzed is to found in the way the financial sector of military units is organized in practice as it was found that almost everywhere departmentalization the military organizations and the duties of its agents still lacks a prediction regulatory. For their achievement we use both the literature as observations and interviews in various military management units - administrative unit invested with the power to manage budgetary and financial resources, own or under decentralization. This study aimed to highlight the importance of these actors in the process realization of public spending. We try to describe the structure of the financial sector a unit of the Army in the light of the regulations still in force and to compare it with the praxis adopted. It analyzed the importance of a legal provision, to provide rights and duties to the server responsible for the section, trying to follow the federal public administration principles. The results achieved in this study were that it was felt in strict adherence to the principle of segregation of duties; need for uniformity procedures and better transparency of administrative acts and facts, for a proper surveillance and social control and, due to the peculiarities of military routine, the need for a unified legislation, so that a solution of continuity is avoided in the affairs of financial routine of the unit.