Orçamento de obras públicas: estudo de caso para orçamentação de uma escada de emergência metálica

Abstract

This work aims to guide the various professionals who work in the budgeting process in all spheres of Public Administration, with a view to emphasizing the importance of the topic, the correct application of good practices and the care necessary for the development of work with budgets. public through the presentation of applicable legislation and jurisprudence of control bodies, such as the Federal Audit Court (TCU). The work is divided into several parts, two of which are the most important. The first deals with a bibliographical review covering all the parameters established by current legislation as well as the entire sequence of a public budgeting process. All unimpeachable guidelines were presented on the proposed topic through Law No. 14,133 of April 1, 2021 (BRASIL, 2021), “Law on Bidding and Administrative Contracts.”, in addition to Decree No. 7,983 of April 8, 2013 (BRASIL, 2013), which establishes rules and criteria for the preparation of public budgets and also of Ruling No. 2,622/2015 (BRASIL, 2015), with the objective of defining acceptable ranges for values of Indirect Benefits and Expenses (BDI) rates through quartiles. In this sense, in order to present the relevant importance of the matter, the second stage presented a real case study for the budgeting process of a public work. The project and budget for the work were designed by the Model Engineering Office of the Federal University of Santa Maria (UFSM) composed of a technical body of teachers and academics from the civil engineering course at the same federal institution. The case under study is the definition of the reference budget proposing the construction of an external emergency staircase, entirely made of steel structure, in compliance with the Fire Prevention and Protection Plan (PPCI) of the Municipal Administrative Center building in the city of Santa Maria -LOL. Being an atypical service and necessary adaptation to the project, the metal structures were adjusted and adapted to compositions similar to the public base banks contained in the budgeting software OrsaFáscio, which was used throughout the work. Having defined the BDI paradigms for the work, non-exempt taxation was the most economical option compared to exempt taxation, reaching a percentage of 23.19% and making the total cost of the future project R$ 1,458,735.22. All documentation of the budgeting process was delivered to the public body for archiving upon presentation to the future bidding process. With the presentation of the legislative theory and the calculations carried out in the case study, integral parts of this treaty, it is certain that interested professionals will be able to carry out budgeting activities in the public sector with maximum probity, accuracy and a sense of responsibility for with public resources spent on the common good of society.