Causas de cancelamentos de notas de empenho em uma unidade militar

Abstract

This review presents a study of cancellations of commitment notes carried out in 2016 in a Military Logistical Management Unit. The objective of this review is investigate the possible causes of cancellations of commitment notes of current year and commitment notes of previous years and the management aspects affected. In order to reach these objectives, the canceled commitment notes and the respective reasons for their cancellations were collected. We also analyzed the administrative procedures for sanctioning suppliers opened by the Management Unit in the year under study, bringing up the possible problems and/or failures that led to the cancellation of commitment notes and management aspects affected by these cancellations. The study was based on legislation, manuals and opinions on the subject. For data collection, documentary surveys and in loco verified processes were performed at the Management Unit analyzed. The results obtained demonstrate the large volume of NE canceled in 2016, the reasons for cancellations, which include planning changes, typing errors, cancellation of leftover of commitment notes and irregularities in contractual execution, as well as management aspects which are affected. It is concluded that the most relevant reason for NE cancellations were the administrative procedures for sanctioning suppliers, by their consequences for the contractor and the public administration.