ANALYSIS OF ACCERTABILITY OF PUBLIC WORKS BUDGETS:

CASE STUDY

Abstract

In Brazil, the state is responsible for investing 5% of its gross domestic product in public works, from various sectors, from infrastructure to health unit reforms. In theory, this investment should warm the market and ensure an adequate infrastructure, but what happens is a slow market and a high index of works not completed, abandoned or delivered in disagreement with the minimum conditions of use. This work aims, through the analysis of three budgets, to check within this limited cut, the quality and feasibility of budgets pre-arranged for the execution of works. After analyzing the cases presented, it was possible to conclude that there is a divergence between the market value and the budgeted value, due to the absence of compositions necessary for the proper execution of the service, it was also observed the absence of compensatory mechanisms of the natural lag of base prices of the budgets and the values of inputs when the work is carried out.