Avaliação do sistema de aquisições na Universidade Eduardo Mondlane: caso da Ugea Central

Abstract

valuation of the acquisition system at the eduardo mondlane university: case of the central ugea Summary This work was carried out with a view to evaluating the procurement system in terms of the principle of efficiency and transparency in the management of public funds in compliance with the regulation of the State's Financial Administration System. To this end, the research consisted, initially, of a literature review in which different works, decrees, articles on the subject were consulted, with a view to describing and analyzing the Procurement System, as well as the relationship with the Public Accounting and Control Subsystem Internal, as conceived by Decree No. 54/2005 of 13 December and the procedures manual. The study results demonstrate that the UEM follows a mixed management model, which conforms to the precepts of Decree No. 54/2005 of December 13, as well as the procurement system model embodied in modern forms of Public Partnerships - Private, but does not achieve the required efficiency and transparency. It was found that the UEM recently implemented the electronically integrated Financial Management System in an experimental phase for current expenses. (TRADUÇÃO NOSSA)