Análise de licitações federais através do sistema de auditoria de licitações - SAL

Abstract

Bidding is the way in which the State chooses from whom to buy, using the money collected from taxpayers. Therefore, understanding how these amounts are spent is a citizen's right and duty. However, the volume of available data and the format in which these data are presented make this a task too complex for the individual to perform. This gap can be filled by the use of software capable of auditing the purchase process, such as the example of ALICE (acronym for Bids, Contracts and Public Notices Analyzer, or in portuguese Analisador de Licitações, Contratos e Editais), an internal audit tool created by the General Controllership of the Union - CGU (Controladoria Geral da União in portuguese) , with the aim of to analyze textual artifacts before and during and after the bidding. ALICE is not accessible to the public and only CGU auditors have access to the tool, limiting popular participation. Thus, the goal of this work is to develop a government procurement audit system seeking non-conformities with anomalies indicators such as the absence of mandatory data in the contracting of a bid, contract values outside the limit of their bidding modalities, or even unusual numbers in hiring values. Such indicators were selected based on the Bidding Law, audit reports of the Inspection of Federative Entities program and an article published in the magazine of the Federal Court of Auditors. Although the tool has a scope delimited to the national scenario, the validation is carried out with data from federal transfers to municipalities in Bahia in the years 2018 and 2019. The total execution time of the tool exceeded 30 hours and more than 53 thousand records were found. The system also found nonconformities in the three analyzed entities: Bids, Items and Participants.