Gestão de materiais e compras: uma descrição dos procedimentos para aquisição e prestação de serviços do setor de materiais do Tribunal de Contas do Estado do Amazonas no ano de 2021

Abstract

Over the years, the importance of materials management has gradually increased. The sectors responsible for this management have a great impact on the budget due to the maintenance of stocks and acquisitions that serve all departments of a company or agency. The Materials Sector of the State Court of Auditors has two forms of authorization for the acquisition of materials and contracting of services, which are carried out through an Expense Authorization Note and through the Advance Request. Thus, we sought to describe the procedures for purchasing materials, contracting services and possible difficulties in carrying out these activities. With the specific purpose of describing the acquisition and contracting procedures, analyzing the development of activities and their standards, in addition to verifying possible difficulties or slowness in carrying out the tasks performed. To this end, the methodological procedures used were documentary, bibliographical research and field research. For field research, a questionnaire was carried out with 10 closed questions addressed to DIMAT employees, with the purpose of highlighting the main factors for carrying out the activities. Among the results, good communication with all sectors demanding materials stands out as the main efficiency factor for carrying out activities, as well as showing that accountability is more likely to have problems during its implementation.