Análise orçamentária dos aditivos e supressões do contrato de obra pública na cidade de Pombal-PB: estudo de caso.

Abstract

As a common problem in public works, planning non-conformities, such as project and budget incompatibility, or errors in estimated quantities, give rise to the need to adopt mechanisms to correct such problems. In the case of errors or non-conformities that imply an increase or suppression of quantities of materials or services from the budget spreadsheet, it is necessary to use contractual amendments. The general objective of the present research was to carry out an analysis of the amendments and suppressions of the contract carried out in the structural phase of a public work in the municipality of Pombal-PB. The study was elaborated from data obtained in bibliographical research and also in the field. Regarding the treatment of data, the approach was made qualitatively and quantitatively, characterizing a case study. To reach the desired objective, initially, through an analysis of the work's budget worksheet, the worksheet items were identified in the Infrastructure and Superstructure phases, which underwent quantitative addition or suppression, comparing with the initially predicted values. Possible flaws in project and budget specifications were identified in the planning and execution of the work under study and their influence on the final cost of the work. The results and information obtained during the realization of this study and with the monitoring of the work made it possible to highlight the importance of correct and detailed planning of projects and budgets of a work before its beginning and its influence during the execution. In the case of public works, the attention spent during the preparation of the basic project, aided by an efficient on-site inspection, can significantly help to minimize the need to adopt amendments and deletions in the contract.