Combate à corrupção por meio da eficiência de preços de materiais de consumo de uma instituição de ensino superior

Abstract

The public budget is a tool for predicting the state's financial resources for various objectives and applications ranging from meeting infrastructure, health and education needs to promoting growth and economic distribution over a period of time in a country. In Brazil, the public budget is a formal instrument whose central functions are the management, planning and control of public revenues and expenditures (ENAP, 2014). In the educational context, the resources directed to the maintenance and expansion of institution public of higher education (IHEs) stand out. Given the importance of institutions and the volume of budgetary resources involved in its maintenance, this paper seeks answers to the following research question: How to fight corruption through the efficiency of prices of consumer materials of a Higher Education Institution (HEI)? Thus, this work aims to analyze the fight against corruption through the efficiency of prices of consumer materials of a Higher Education Institution (HEI). To achieve this objective, in the first phase were presented the theoretical foundations on public budget and corruption; in the second phase, the prices of consumer materials tendered for an HEI were compared with the prices practiced by the market. In the third phase, using statistical procedures were presented the differences between the bid prices and the market prices. Finally, in the fourth phase the final considerations of the research were presented. In methodological terms, the study was characterized with a case study of an HEI. In conclusion, the study showed that the efficiency in the use of public budget resources brings important contributions, mainly in reducing the public expenses of HEI, in stimulating the competitiveness between suppliers of goods and services to the public sector and in combating existing illicit activities, even in the bidding processes.