Suprimentos de fundos: um estudo sobre a eficiência no processo de execução das despesas no Ministério Público do Maranhão

Abstract

Public expenditure is divided into stages that involve planning and execution, however there are costs that are performed exceptionally, as in the case of the supply of funds. Given this, this study seeks to analyse the efficiency of supply regime for the execution of expenditure in the State Public Ministry of Maranhão. The research is of a documental and bibliographical case study with a qualitative approach. We analyzed the cost of supplies of funds between the years 2013 to 2015, as well as their implementation in the context of the institution. Among the results obtained, one can realize that spending with supply of funds, though they show small in relation to total expenditure, it is significant to the extent that the value displayed is pretty expensive, because it is a specialness aimed at urgent and unpostponable necessities of administration, who can't wait the normal application process. It is also worth mentioning that most of the expenses for supply of funds are made by the courts of Justice, these expenses that could undergo the bidding process, rule in public administration. Are found flaws with the use of the supply of funds, in addition to configuring tended to fractionation of the expenditure to the extent that there is no bidding process that can meet a large part of these issues to be examined by the administration. Despite this, it is considered a powerful tool as it helps to remedy any gaps that the normal process of application is not available.