The THE PRICE IN PUBLIC PROCUREMENTE: COURT OF ACCOUNTS OF THE STATE OF MATO GROSSO DO SUL

Abstract

The subject addressed in the study is focused on the price in public procurement, having as a case study the hiring progress of the Court of Auditors of the State of Mato Grosso do Sul between the years 2020 to 2022. The research carried out aimed to analyze the processes of TCE/MS contracting between the years 2020 at 2022 (October), with a focus on price formation and proximity to the private market price. The method can be defined an analysis of secondary data extracted from the TCE/MS contracting processes (2020-2022). Fron then on, it was possible to verify the mains factors that lead to the construction of a more efficient reference price, which represents a real gain for the Public Administration and, in the case study, a saving of BRL 6.,204,659.18 (six milion, two hundred and four thousand, six hundred and fifty-nine reais an eighteen cents) to the TCE/MS between the years 2020 and 2022. The research translates relevant information for future studies for the composition of the reference price and the entire process that envelops.