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Rev. Gest. Soc. Ambient. | Miami | v.19.n.6 | p.1-30 | e012715 | 2025.

RGSA – Revista de Gestão Social e Ambiental

ISSN: 1981-982X Submission date: 3/21/2025 Acceptance date: 5/23/2025 DOI: https://doi.org/10.24857/rgsa.v19n6-099 Organization: Interinstitutional Scientific Committee Chief Editor: Ana Carolina Messias de Souza Ferreira da Costa

Assessment: Double Blind Review pelo SEER/OJS

SOCIO-ENVIRONMENTAL MANAGEMENT TOOL IN THE WESTERN AMAZON:

FOCUS ON THE MULTIFACETED TOOL

Elias Justo Salvador1

Flávio de São Pedro Filho2

Iluska Lobo Braga3 Marlene Valerio dos Santos Arenas4

ABSTRACT

Objective: This study investigated the monitored management of the Annual Procurement Plan (APP) in a Public

Prosecutor's Office unit located in the Western Amazon, aiming to enhance organizational capacity in promoting

more sustainable and socio-environmentally responsible acquisitions.

Theoretical Framework: The theoretical framework was grounded in New Public Governance (NPG) Theory

and Institutional Theory, exploring project portfolio management, budget annuality, and performance indicators

for responsible procurement.

Method: Methodologically, the research adopted a mixed-methods (qualitative-quantitative) approach with

applied and exploratory Action Research, collecting data via document analysis, content analysis, and data

collection instruments applied in diagnostic and monitoring cycles.

Results and Discussion: Results indicated significant managerial challenges in APP execution, such as

information fragmentation and rigidity of fixed contractual costs, which compromised efficient resource allocation

and acquisition sustainability, highlighting the need to improve controls. The Multifaceted Tool for APP

Management (FMGPCA), developed and implemented in the unit, demonstrated strategic operability, integrating

project management tools and indicators for monitoring and decision-making oriented by socio-environmental

criteria. Formally proposed, the tool promotes transparency, efficiency, and sustainable acquisitions.

Research Implications: Implications are multifaceted, modernizing budgetary management and offering a

replicable model for sustainable resource management.

Originality/Value: The study applies the FMGPCA in an Amazonian context, contributing to the literature by

demonstrating the value of theoretical-methodological integration for socio-environmentally responsible

governance.

Keywords: Annual Procurement Plan, Socio-environmental Management, Amazon, Multifaceted Tool, Public

Governance, Public Procurement.

1 Universidade Federal de Rondônia, UNIR, Porto Velho, Rondônia, Brasil. E-mail: [email protected]

Orcid: https://orcid.org/0009-0003-0910-2732 2 Universidade Federal de Rondônia, UNIR, Porto Velho, Rondônia, Brasil. Email: [email protected]

Orcid: https://orcid.org/0000-0002-0481-4189 3 Universidade Federal de Rondônia, UNIR, Porto Velho, Rondônia, Brasil. E-mail: [email protected]

Orcid: https://orcid.org/0000-0002-3640-5021 4 Universidade Federal de Rondônia, UNIR, Porto Velho, Rondônia, Brasil. E-mail: [email protected]

Orcid: https://orcid.org/0000-0003-2952-6148

Socio-Environmental Management Tool in the Western Amazon: Focus on the Multifaceted Tool

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INSTRUMENTO DE GESTÃO SÓCIOAMBIENTAL NA AMAZÔNIA OCIDENTAL COM FOCO NA

FERRAMENTA MULTIFACETADA

RESUMO

Objetivo: Este estudo investigou a gestão monitorada do Plano Anual de Contratações (PCA) em uma unidade do

Parquet na Amazônia Ocidental, visando aprimorar a capacidade organizacional na promoção de aquisições mais

sustentáveis e socioambientalmente responsáveis.

Referencial Teórico: O arcabouço teórico pautou-se na Nova Governança Pública (NPG) e na Teoria

Institucionalista, explorando gestão de portfólio, anualidade orçamentária e indicadores de desempenho para

aquisições responsáveis.

Método: A metodologia, quali-quantitativa, adotou Pesquisa-Ação aplicada e exploratória, com coleta de dados

via análise documental, análise de conteúdo e instrumento de coleta aplicados em ciclos de diagnóstico e

monitoramento.

Resultados e Discussão: Resultados indicaram desafios gerenciais na execução do PCA, como fragmentação de

informações e rigidez de custos fixos contratuais, que comprometiam a alocação eficiente de recursos e a

sustentabilidade das aquisições, evidenciando a necessidade de aprimorar os controles. A Ferramenta

Multifacetada para Gestão do PCA (FMGPCA), desenvolvida e implementada na unidade, demonstrou

operacionalidade estratégica, integrando gestão de projetos e indicadores para monitoramento e decisão orientados

por critérios socioambientais. Proposta formalmente, a ferramenta promove transparência, eficiência e aquisições

sustentáveis.

Implicações da Pesquisa: As implicações são multifacetadas, modernizando a gestão orçamentária e oferecendo

modelo replicável para gerenciamento sustentável de recursos.

Originalidade/Valor: O estudo aplica a FMGPCA em contexto amazônico, contribuindo à literatura ao

demonstrar o valor da integração teórico-metodológica para governança socioambientalmente responsável.

Palavras-chave: Plano Anual de Contratações, Gestão Socioambiental, Amazônia, Ferramenta Multifacetada,

Governança Pública, Contratações Públicas.

HERRAMIENTA DE GESTIÓN SOCIOAMBIENTAL EN LA AMAZONÍA OCCIDENTAL:

ENFOQUE EN LA HERRAMIENTA MULTIFACÉTICA

RESUMEN

Objetivo: El objetivo de este estudio fue investigar la gestión monitoreada del Plan Anual de Contrataciones

(PAC) en una unidad del Ministerio Público Federal ubicada en la Amazonía Occidental, buscando profundizar la

comprensión sobre la capacidad de transformación que una herramienta de gestión puede conferir a la organización

para promover adquisiciones más sostenibles y socioambientalmente responsables.

Marco Teórico: El marco teórico se basó en la Teoría de la Nueva Gobernanza Pública (NGP) y la Teoría

Institucionalista, explorando la gestión de cartera de proyectos, la anualidad presupuestaria y los indicadores de

desempeño para adquisiciones responsables.

Método: La metodología, cualitativa-cuantitativa, adoptó la Investigación-Acción aplicada y exploratoria, con

recolección de datos mediante análisis documental, análisis de contenido e instrumentos de recolección aplicados

en ciclos de diagnóstico y monitoreo.

Resultados y Discusión: Los resultados revelaron desafíos gerenciales significativos en la ejecución del PAC,

como la fragmentación de información y la rigidez de los costos contractuales fijos, que comprometían la

asignación eficiente de recursos y la integración de criterios de sostenibilidad, evidenciando la necesidad de

mejorar los controles. El Análisis de la Herramienta Multifacética para la Gestión del PAC (FMGPCA),

desarrollada e implementada en la unidad, demostró su operatividad estratégica al integrar herramientas de gestión

de proyectos e indicadores de desempeño para el monitoreo y la toma de decisiones orientada también por criterios

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socioambientales. Propuesta formalmente, la herramienta promueve la transparencia, la eficiencia y las

adquisiciones sostenibles.

Implicaciones de la Investigación: Las implicaciones son multifacéticas, modernizando la gestión presupuestaria

y ofreciendo un modelo replicable para la gestión sostenible de recursos.

Originalidad/Valor: El estudio aplica la FMGPCA en un contexto amazónico, contribuyendo a la literatura al

demostrar el valor de la integración teórico-metodológica para una gobernanza socioambientalmente responsable..

Palabras clave: Plan Anual de Contrataciones, Gestión Socioambiental, Amazonía, Herramienta Multifacética,

Gobernanza Pública, Contrataciones Públicas.

RGSA adota a Licença de Atribuição CC BY do Creative Commons (https://creativecommons.org/licenses/by/4.0/).

1 INTRODUCTION

The socio-environmental management in the Western Amazon, a region of unparalleled

complexity, dispenses with the optimised performance of organisms such as the Federal

Parquet, especially with regard to public procurement. The economic scarcity, which generates

limitations with social and environmental reflexes, demands that the public sector acts with

maximum efficiency in these acquisitions. The Annual Hiring Plan (PCA), an instrument

legally established in Brazil, Figure 1, seeks to improve the planning and predictability of

acquisitions. However, its effectiveness in ensuring hiring aligned with sustainability objectives

and socio-environmental responsibility has been compromised by the absence of continuous

monitoring tools. The researcher's experience and the literature, as read in Osborne (2010) and

Matias-Pereira (2023), showed recurrent challenges in the management of this plan, with the

ineffectiveness of control mechanisms negatively impacting resource allocation and

governance. To qualify the monitored management of these acquisitions, a Multifaceted Tool

for PCA Management (FMGPCA) was developed and implemented in a Parquet unit in the

Western Amazon. This study was guided by the central question of how the implementation of

the FMGPCA contributed to the alignment with the New Public Governance (NPG) and the

management of the complexity of hiring, impacting budget execution and the socio-

environmental dimension. The research is justified by the pressing need to validate instruments

that improve the control of the plan, mitigating chronic problems such as budget

underutilisation and accumulation of leftovers, which inhibit the allocation of resources for

socio-environmental initiatives. Theoretically, the study contributes to NPG by investigating an

innovative tool that integrates technology and indicators for dynamic and responsive

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monitoring of sustainable hiring. Practically, it offers a replicable model to modernise

management and strengthen the state's capacity to manage resources in a socially and

environmentally responsible way. The specific objectives were: to identify managerial

challenges; analyse the operability of contractual controls via FMGPCA; and formally propose

this multifaceted tool. This article details the investigation, its foundations and results.

Figure 1

Normative framework used in the research

Normative Number Standard Name

Supplementary Law n. 101/2000 Fiscal Responsibility Act

Constitutional Amendment 95/2016 Constitutional Amendment to the Spending Ceiling

Supplementary Law n. 200/2023 New Fiscal Framework

Law 14.133/2021 Law of Bidding and Administrative Contracts

Decree 10.947/2022 Annual Hiring Plan Regulation (PCA)

Ordinance PGR/MPU n. 38/2023 Defines the MPU Governance Instruments

Ordinance PRG/MPF n. 843/2024 Establishes the new strategic objectives of the MPF

Source: Own elaboration.

2 THEORETICAL FRAMEWORK

This chapter establishes the theoretical foundations that support the present

investigation, providing a critical and organised analysis of the literature pertinent to

contemporary public management, hiring planning and the imperativity of sustainability. The

key concepts and theories that support the understanding of the studied phenomenon are

defined, identifying consensus and gaps relevant to the focus of the work.

2.1 NEW PUBLIC GOVERNANCE THEORY (NPG) AND INSTITUTIONALIST THEORY

The trajectory of public administration is characterised by a continuous evolution of

paradigms. Initially, the Traditional Public Administration (PA) was consolidated in the

hierarchy and legality, based on Weberian principles, prioritising centralisation and

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predictability for an efficient State. However, the rigidity inherent in the traditional model

proved to be an obstacle to innovation in the face of the increasing complexity of social

demands, as highlighted by Osborne (2010).

Faced with these limitations, the New Public Management (NPM) emerged, influenced

by private sector practices and focused on efficiency and results. The NPM has promoted

decentralisation, the introduction of market mechanisms and performance indicators. Despite

advances in productivity, this approach has been criticised for fragmenting services and for its

excessive emphasis on competitiveness, neglecting interinstitutional collaboration and citizen

participation, as pondered by Matías-Pereira (2023).

The transition to more collaborative paradigms found an important theoretical substrate

in Institutionalist Theory. This field offers a crucial analytical lens for understanding how

institutions, understood as the formal and informal arrangements that govern human

interactions, shape actors’ behaviour and governance dynamics, influencing efficiency and

responsiveness to change. Scholars such as Gala (2020), when examining the institutional

dynamics, emphasise the relevance of procedural rationality, feedback mechanisms and the

central role of the State in the search for a balance between rights, efficiency and equity, aiming

at reducing transaction costs. The social and economic complexity fosters the emergence of

new institutions to provide stability and predictability.

The precepts of the Institutionalist Theory, by highlighting the importance of

governance structures and the evolution of institutions in response to pressures, paved the way

for the New Public Governance (NPG). This paradigm emerges to overcome the limitations of

AP and NPM, proposing a more dynamic and pluralistic public management model. NPG is

characterised by the centrality of transparency, accountability and active participation of the

various stakeholders in the formulation and implementation of public policies, as advocated by

Osborne (2006) and Raschendorfer et al. (2023). Unlike previous models, NPG is not restricted

to internal efficiency, but proposes a model based on collaborative governance, where

government, civil society and the private sector act synergistically in the coproduction of public

policies and services, according to Osborne (2010). The maintenance of the acronym NPG

(New Public Governance) in this work mitigates terminological ambiguities in the Brazilian

context, highlighting its relational and collaborative perspective that overcomes the marketing

emphasis of NPM, recognising the complexity of interorganisational networks, as discussed by

Osborne, Radnor and Nasi (2013) and Matías-Pereira (2023).

To better visualise the distinctions between these approaches, Figure 2 summarises the

core elements of GNP in contrast to the paradigms of AP and NPM, highlighting the

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institutionalist influence on GNP.

Figure 2

Comparison between NPG Elements and Previous Paradigms

Key Element Public Administration

(PA)

New Public

Management (NPM)

New Public Governance (NPG) /

Institutionalist

Value base Public service ethics,

legality and impartiality

Efficiency,

effectiveness and result

orientation

Transparency, accountability,

citizen participation and stakeholder

collaboration

Nature of the

service system

Hierarchical and

bureaucratic structure

(closed)

Decentralised structure

with focus on results

and efficiency (open)

Network structure, promoting

integration between government,

civil society and the private sector

(open and closed)

Resource

allocation

mechanism

Formal and centralised

administrative

procedures (hierarchy)

The market and classic

or neoclassical

contracts

Collaborative governance, public-

private partnerships and social

participation in resource allocation

Emphasis Policy creation and

implementation

Organisational resource

management and

performance

Creating public value through active

citizen participation and

collaboration between different

social actors

Focus Internal administration

and process control

Results-orientated

management and

customer satisfaction

Inter-organisational relationships,

policy networks and community

engagement

Nature of state

(UNIT)

Direct public service

provider

(UNBUNDLED)

Regulator and service

contractor

(PLURAL AND PLURALISTIC)

Facilitator and coordinator of

networks of public and private

actors, promoting the co-production

of public policies and services

Theoretical roots

Weber's bureaucratic

theory, emphasising

hierarchy and control

Rational choice theory

and management

studies

Network theories, institutionalism

and collaborative governance

Source: Adapted from Osborne (2006), Osborne (2010) and Raschendorfer et al (2023)

The New Public Governance (NPG) was presented as the most congruent theoretical

approach to support this research. This study aimed to implement and analyse a methodology

for monitoring the Annual Hiring Plan (PCA) in the Parquet unit studied, through the

Multifaceted Tool for PCA Management (FMGPCA). The choice of the NPG was justified by

the intrinsic alignment between its principles and the challenges inherent in the management of

the PCA, as well as by the characteristics of the FMGPCA, which incorporated central elements

of this governance model, as Osborne (2006, 2010) and Raschendorfer et al. (2023) argue.

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2.2 CONCEPTS ON PROCUREMENT AND THE PUBLIC BUDGET

The Annual Hiring Plan (PCA) emerged in the Brazilian public administration as a

strategic planning instrument, formally instituted and regulated by a set of legal regulations, as

detailed in Figure 1, which established the new regime of bidding and administrative contracts.

Its conception aims to transcend the mere list of needs, acting as a link between the strategic

planning of organisations and the effective allocation of budgetary resources. According to

Leonez (2022), the PCA is elaborated from the documents of formalisation of demands and has

as central purposes the rationalisation of the contracting processes, the alignment of the

acquisitions to the institutional goals, the qualified subsidy for the elaboration of the budget

laws, the prevention of the improper fractionation of expenses and the clear signalling of the

intentions of the organ to the supplier market, promoting dialogue and competitiveness.

Advances in the operationalisation of the PCA, introduced by specific regulations,

Figure 1, included the stipulation of a hiring calendar that considers the estimated dates for the

beginning of the bidding processes and the budgetary-financial availability, promoting greater

control. The interdependence between the PCA and the public budget is crucial, and the

successful execution of the plan is umbilically linked to the allocation of resources and the

compatibility of the hiring schedule with budget availability. Misalignments in this binomial

often result in the problem of Remains Payable (RAP), committed expenses, but not paid until

the end of the financial year.

2.2.1 The Principle of Budgetary Annuality and Remains Payable Management

The principle of budget annuality is the foundation of public financial administration,

establishing that revenues and expenses must be planned and executed within the financial year.

According to Rota (2018), it aims to ensure transparency, predictability and responsibility in

the management of public resources, preventing the assumption of commitments without

budget coverage. Execution within the fiscal year allows effective control and prevents future

obligations that compromise fiscal sustainability, a point emphasised by Silvestre (2019) and

Couto and Cardoso Jr. (2018).

Fiscal and budgetary management in Brazil was marked by important regulatory

frameworks. The promulgation of a basic normative for fiscal responsibility in the early 2000s,

Figure 1, instituted limits for indebtedness and expenses, seeking fiscal balance, as analysed by

Souza (2016) and Peixoto and Peixoto (2017). Subsequently, a constitutional amendment,

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Figure 1, known as the Expenditure Ceiling, established a limit for the growth of the Union's

primary expenditure. More recently, new complementary legislation, Figure 1, called the new

fiscal framework, replaced the previous regime by a more flexible model, seeking greater fiscal

adaptability and balance between discipline and social demands, according to the Federal

Senate (2023) and Leonez (2022).

In this normative context, the management of Remains Payable (RAP) remains a central

challenge. The accumulation of RAP can lead to contingencies, delays in hiring and

inefficiencies, compromising the delivery of public services, as Pereira (2020) points out. The

fiscal responsibility normative, Figure 1, already prohibits managers from assuming expenses

without financial availability to pay them in the same exercise, a mechanism highlighted by

Souza (2016). The strengthening of planning and control over the PCA, in strict compliance

with the principle of annuality, is therefore essential to mitigate the excessive registration of

RAP and improve the predictability and quality of budget execution. The implementation of

monitoring tools and collaborative governance practices, aligned with the NPG precepts, as

suggested by Osborne (2010) and Raschendorfer et al. (2023), contributes significantly to align

planning and execution, reducing inefficiencies and ensuring strategic and transparent

acquisitions.

2.3 PROJECT PORTFOLIO MANAGEMENT AND SUSTAINABILITY IN PUBLIC

PROCUREMENT

Abstract: Contemporary public administration is marked by a growing complexity that

has imposed the adoption of strategic approaches, such as project portfolio management (PPM).

This discipline enables the alignment of initiatives to institutional objectives and promotes the

efficient allocation of scarce resources, allowing a holistic and integrated view of budget

execution. In the context of the New Public Governance (NPG), the GPP transcends the mere

coordination of multiple projects, assuming a fundamental role in promoting collaborative

governance, transparency and the effective creation of public value, as supported by Osborne

(2010) and Matías-Pereira (2023).

The integration of the sustainability dimension has become an imperative in public

management practices. The global trajectory towards sustainable development, originally

conceptualised as the ability to meet the needs of present generations without compromising

future ones, as read in Brito (2020), was driven by the United Nations Conference in Stockholm

(1972) and the subsequent Brundtland Report (1987). This precept was constitutionally

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consecrated in Brazil, to ensure the right to an ecologically balanced environment as a duty of

the Public Power. The 2030 Agenda of the United Nations (2015), established 17 Sustainable

Development Goals (SDGs) and 169 associated goals, covering the economic, social and

environmental dimensions.

In this global and constitutional panorama, public procurement emerges as a strategic

vector for achieving sustainable development goals. Brito (2020) argues that public

procurement correlates with all 17 SDGs, but with more direct and explicit connections with

SDGs 7 (Clean and Affordable Energy), 12 (Responsible Consumption and Production) and 13

(Action Against Global Climate Change). The current legislation of bidding raised the

sustainable national development to a fundamental principle of the bidding process, Figure 1,

consolidating a commitment of Brazil with the theme that was already manifested in previous

legal guidelines. Thus, all public procurement should seek a balance between the

environmental, social and economic dimensions, in respect of constitutional status, legal norms

and international commitments.

The application of portfolio management to the Annual Hiring Plan (PCA) emerges as

the operational vehicle for compliance with these sustainability guidelines. Understanding each

PCA item as a project with its own life cycle, this approach allows to structure a governance

model that mitigates risks, strengthens accountability and optimises organisational

performance, including from the socio-environmental perspective. In addition, it fosters the

integration of agile methodologies and innovative technologies, making public administration

more responsive and able to incorporate environmental, social and governance (ESG) criteria

in its acquisitions.

The implementation of portfolio management methodologies for public procurement,

also aiming at sustainability, requires the use of structured tools. Among the widely recognised

techniques, and their application for this study, the following stand out:

I) PDCA Cycle (Plan-Do-Check-Act): According to Deming (1993), this cyclical

structure promotes the continuous improvement of PCA processes and management, allowing

the constant review and adjustment of acquisition practices for greater adherence to

sustainability criteria.

II) 5W2H: This tool, detailed by Slack, Chambers and Johnston (2009), provides clarity

in the definition of action plans, specifying responsibilities, what, when, where, why, how and

how much will cost for each acquisition, facilitating the explicit inclusion of socio-

environmental requirements and impacts.

1. III) GUT Matrix (Severity, Urgency, Trend): Its application, based on the teachings of

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Campos (2004), enables the strategic prioritisation of PCA demands, optimising risk

management and budget allocation. It also allows factors of socio-environmental

severity or impact urgency to be objective criteria for prioritisation.

2. IV) Gantt Chart: Provides a visual monitoring of hiring execution, with progress

indicators that can include the advancement of socio-environmental goals in the hiring

stages, as explored by Kerzner (2017).

3. V) Dashboards and Business Intelligence (BI): The use of interactive dashboards and

BI tools, according to Turban, Sharda and Delen (2011), allows the consolidation of

performance indicators and analytical reports, promoting data-based decision making

and ensuring transparency. Essential to visualise the socio-environmental performance

of hiring.

The effectiveness of any portfolio management approaches depends intrinsically on the

definition and monitoring of robust performance indicators. In continuous improvement cycles,

these metrics are crucial to measure results and support corrective actions. For clarity in the

definition of action plans, clear metrics are required, especially those of a financial nature.

Prioritisation criteria are objectively assessed by historical data and quantifiable projections.

The progress of initiatives is monitored through completion percentages and milestones, which

are, in essence, indicators. Finally, the visual representation of these indicators is directly

proportional to the relevance and quality of the metrics that compose it, including those related

to sustainability.

The fundamental concepts that supported this research, including the New Public

Governance (NPG) and the Institutionalist Theory, the dynamics of the Annual Hiring Plan

(PCA) and the public budget, as well as the methodologies of portfolio management and the

use of performance indicators, are articulated to provide the necessary theoretical basis. This

conceptual interconnection was essential to understand the complexity of public procurement

management and, in particular, to develop and evaluate the Multifaceted Tool for PCA

Management (FMGPCA) under the lens of sustainability and governance in the Western

Amazon.

3 METHODOLOGY

This chapter presents the methodological procedures adopted in the research, outlined

to achieve its objectives and respond to the study problem. Characterised as applied and

exploratory, this research used Action Research, focussing on the implementation and

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evaluation of the Multifaceted Tool for Management of the Annual Hiring Plan (FMGPCA) in

a unit of the Federal Parquet in the Western Amazon. Applied research seeks solutions to

practical problems, and its exploratory nature aims to provide information and understanding.

The methodology combined qualitative approaches, to interpret complexities of the real

context, and quantitative, for the objective analysis of indicators and results

3.1 ACTION RESEARCH: STUDY METHOD

This study used action research as a method, an approach that is distinguished by its

participatory nature and purpose of intervening in reality to transform it, producing knowledge,

according to Thiollent (2011). Action research is conceived and carried out in association with

an action or resolution of a collective problem, in which researchers and participants are

involved cooperatively (Thiollent, 2011). This perspective was pertinent to investigate the

implementation and use of FMGPCA in public management, allowing a situational diagnosis

and the engagement of the actors in the search for improvements.

The choice for action research was justified by the intention to promote a cycle of

reflection-action-reflection with managers and other stakeholders. This iterative process

allowed the identification of obstacles and potentialities of the FMGPCA in its real context of

use, facilitating the co-creation of strategies to optimise its effectiveness and applicability. The

research aimed not only to understand but also to contribute actively to the improvement of

public management practices related to the tool in implementation, aligning scientific rigour

with social and practical relevance. The planning and conduct of action research were guided

by a flexible protocol, detailed in Figure 3, which served as a guide for the phases of the

research, objectives, participants and strategies for collecting and analysing information.

Figure 3

Action Research Protocol

Component Description

Overview and Purpose

Implement the monitoring methodology of the Annual Hiring Plan using the

Multifaceted Tool for PCA Management (FMGPCA) in the Parquet unit studied,

and, through a participatory process, evaluate and improve its effectiveness in

improving budget management and contracting practices.

Participants Involved

Researcher (acting as a facilitator of the action research process) and by servers and

managers of the studied Parquet unit, who acted as co-researchers in the

identification of problems, implementation of the FMGPCA, data collection and

reflection on the results.

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Phases of Action

Research

1. Participatory Diagnosis: Initial survey with the servers acting on the challenges

in the management and execution of the PCA in the unit; 2. Action Planning:

Presentation and discussion of the tool; joint planning of its implementation and

monitoring indicators; 3. Action / Implementation: Application of the tool in the

unit, with the support of the researcher; 4. Observation and Data Collection: Data

collection on the use of the tool, difficulties, facilities and first results; 5. Collective

Critical Reflection: Periodic meetings to analyse the data, discuss the impacts,

identify points for improvement in the tool and process; 6. Replan: Adjustments to

the tool or implementation strategy based on reflection, restarting the cycle.

Guiding Questions of

Action Research

a) What are the main challenges and limitations faced in the management and

execution of the PCA in the Parquet unit studied, considering the integration of the

socio-environmental dimension in the hiring? b) How were the characteristics and

functionalities of the Multifaceted Tool for PCA Management (FMGPCA)

perceived, used and adapted by the participants, and their contribution to more

sustainable acquisitions? c) What are the impacts (positive, negative, expected and

unexpected) of the implementation and collaborative use of the FMGPCA in the

PCA management process, in the organisational culture and in the socio-

environmental dimension of the hiring in the studied unit? d) How did the action

research process contribute to the development of local capacities and to the

continuous improvement of PCA monitoring and its socio-environmental

implications?

Strategy for

Systematisation and

Dissemination of

Results

The final report (dissertation) was built based on the reflections of the active servers,

the analysis of the collected data and the learnings of the cyclical process. It included

the identification of the challenges, the solutions developed, the validated

monitoring indicators and a detailed and improved manual for the implementation

and use of the FMGPCA, aiming at its replicability and adaptation in other units /

public agencies.

Source: Own elaboration.

3.2 CONTENT ANALYSIS

Content analysis, according to the design of Bardin (2004), was one of the

methodological resources that gave technical rigour to this research. This method articulates

the objectivity and subjectivity of qualitative research, being structured in three phases: pre-

analysis (material selection and definition of objectives / indicators); exploration of the material

(coding and data analysis); and treatment of results (inference and interpretation, identifying

records and validations). At each stage, the findings were categorised, grouping elements with

common characteristics, according to Seramin and Walter (2017). This method, which

establishes guidelines for the contribution to knowledge, as observed by Pereira et al. (2018),

was fully adopted, contributing to the understanding of the elements and composition of the

multifaceted tool and its applicability.

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3.3 DOCUMENTARY ANALYSIS

Document analysis was a methodological procedure in the investigation, consisting of

the systematic evaluation of documents to access formally recorded information and obtain an

overview of the object of study. It was based on the premise that documents function as

"windows to past events", according to Scott (1990), providing stable evidence. This technique

complemented other forms of data, bringing up quantitative and qualitative information about

the functioning of the organisation, as reinforced by Bowen (2009). For this study, document

analysis extracted performance indicators to evaluate budget management practices and PCA

challenges. The process was essential for a diagnosis and for the formulation of

recommendations based on data. Measurements of the indicators were collected, comparing

values before and after the implementation of the tool, through continuous research in public

sources contained in the Administrative Management Procedures (PGEA) of the research unit,

strictly adjusted for the monitoring of annual hiring from 2018 to 2024.

3.4 BIBLIOGRAPHIC SURVEY

The bibliographic survey was a step in the construction of theoretical knowledge and

the contextualisation of this study. It involved the examination of existing literature for a broad

understanding of the subject. Gil (2008) emphasised that the literature allows the debate,

enabling critical analysis of gaps. It is essential to establish the state of the art of the theme,

mapping trends and challenges of the academy, according to Severino (2017). Additionally, the

literature review inspires new ideas and approaches, as suggested by Hart (1998), ensuring

rigour and relevance. For the bibliographic search of the most used indicators in the monitoring

of public procurement, the ProKnow-C (Knowledge Development Process - Constructivist)

method was used, a procedure detailed by Salvador et al. (2023). According to Ensslin et al.

(2010), it is a constructivist methodology that helps in the careful selection of scientific articles,

minimising biases and guaranteeing the quality of the portfolio.

3.5 THE COLLECTION INSTRUMENT

The collection instrument was configured as a relevant methodological tool in this

action research, applied to servers of the Parquet unit studied to collect data in a systematic

way. This instrument, combining open, closed and semi-structured questions, served to obtain

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specific information throughout the different phases of the investigation. The use of different

types of questions, according to the typologies discussed by Creswell (2021), was guided by

the nature of the data to be collected - quantitative for measurement and qualitative for

deepening perceptions. The application occurred in three main moments: an initial meeting to

diagnose the challenges and needs of the PCA; bimonthly instruments for continuous

monitoring of progress and perceptions about the methodology; and a final instrument to

consolidate results and learning. The questions were based on the legal and normative

framework (Chart 1).

3.6 ANALYSIS OF THE DATA

To achieve the objectives, this study adopted a mixed methodological approach, which

integrated quantitative and qualitative techniques. This choice was important to evaluate the

measurable impact of the FMGPCA on the budget management of the Parquet unit, and the

perceptions and experiences of the participants. The use of mixed methods, as elucidated by

Creswell (2021), requires a careful collection and analysis of data. Such integration provided

an in-depth and complete analysis of the phenomenon. The methodological procedures were

structured in an integrated manner, covering document analysis, content analysis, bibliographic

survey and action research, ensuring methodological consistency and a comprehensive

approach to answer the questions and achieve the objectives.

3.7 ETHICAL ASPECTS

The ethical conduction of this action research, carried out in a Parquet unit located in

the Western Amazon, was a pillar in all its stages. Procedures have been adopted to ensure

anonymity of participants and confidentiality of information. The formal data collection

instruments were designed not to record information that could directly identify the

respondents. For the dynamics of the interactions in the focus group, a numerical designation

system was established for the participants, aiming to preserve the identity in the discussions

and qualitative records. Since the focus of the research was on the analysis of administrative

procedures and techniques, and did not involve the direct participation of human beings as

research subjects, submission to the Research Ethics Committee (REC) was waived.

Consequently, the requirements and guidelines of the Nuremberg Code or CNS Resolution

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466/2012, which specifically deal with research involving human beings in Brazil, did not

apply.

4 RESULTSS AND DISCUSSÕES

This chapter presents the results of the research, demonstrating the treatment of the

research problem and the achievement of the proposed objectives. The findings described here

are the result of the factual situational diagnosis of the Parquet unit researched and serve as a

basis for the subsequent analysis of the Multifaceted Tool for Management of the Annual Hiring

Plan (FMGPCA).

4.1 IDENTIFICATION OF THE MAIN CHALLENGES AND LIMITATIONS FACED

IN THE MANAGEMENT AND EXECUTION OF THE PCA IN THE PARQUET UNDER

STUDY

The identification of managerial challenges in the management and execution of the

Annual Hiring Plan (PCA) and in the application of sustainability criteria in public procurement

of the Parquet unit studied was carried out from a situational diagnosis. This diagnosis, based

on the analysis of the current process and the information obtained, revealed a panorama of

weaknesses that impact efficiency and resource allocation.

Budgetary and fiscal management are at the root of the challenges in implementing the

PCA. Historically, the institution has faced significant difficulties in budget execution: 2017

reports indicated that between 2013 and 2015 the budget settlement occurred in only 44%, 68%

and 49% respectively, the rest being enrolled in Remains Payable (RAP), which underestimates

the principle of annuality of the public budget.

This problem, not local, is a problem that persists at the national level, with the volume

of RAP registration in 2023 approaching levels prior to constitutional mechanisms (Chart 1),

suggesting that failures in the planning and execution of contracts may contribute to this fiscal

dysfunction. The behaviour of PARs, sometimes characterised as "parallel budget" by Aquino

(2017), reveals persistent challenges in fiscal management. This fiscal scenario, with the

problem of RAP, illustrates the difficulty in aligning the planning of acquisitions with the

availability and budget execution, compromising the allocation of resources, including for

socio-environmental initiatives. Figure 4 illustrates this dynamic at the national level:

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Figure 4

Remains Payable Enrolled and Re-Enrolled per Exercise (in R$ Billions)

Source: Follow Brazil. Preparation: IFI.

The current PCA processes and tools contribute to the inefficiencies observed in budget

management. Figure 5 below details the stages of the PCA management design and the

challenges observed in each of them.

Figure 5

Design of the Current PCA Management Process: Steps and Challenges Observed

Step

Description

Formalisation of

Demands

The sectors prepare and forward their requests for acquisitions and hiring through

the Demand Formalisation Document (DFD) for consolidation. At this stage, the

plaintiff does not include the DFD information directly into the administrative

management system, generating rework for the consolidation team. There is still a

challenge in promoting a change of culture so that the demands already arise aligned

with the strategic projects and sustainability objectives of the institution.

PCA Consolidation

The industry responsible for including demands in the Annual Hiring Plan (PCA)

examines the prerequisites of the order and incorporates them into a PCA minute,

generating a report. This process is time consuming, as it requires the manual

insertion of information into a database, evidencing the fragility in the data flow.

Classification and

Prioritisation

A commission classifies hiring, but without well-established objective criteria for

prioritising demands. The classification is essentially based on the date of need

informed by the applicant. This lack of objectivity prevents a strategic prioritisation

that considers, for example, the impact or the socio-environmental alignment.

Draft Minute

Approval

The draft shall be submitted to the competent authority for approval or request for

amendments. The information used in this and previous stages is inaccurate, making

it difficult to make quick and effective decisions, especially for adjustments that

involve budget optimisation or sustainability criteria.

Budget Consolidation

The competent authority approves the PCA draft, forwarding the demands to the

centralising unit for consolidation in the preparation of the annual budget. Due to the

inaccuracy of the information, many necessary items are absent, and others already

contemplated in the PCA in progress are requested in duplication, impacting

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Step

Description

budget efficiency and the ability to invest in strategic acquisitions, including those of socio-environmental nature.

PCA Execution Start

With the approval of the budget, the execution of the PCA begins, with action plans

and deadlines for the delivery of artefacts (e.g., Preliminary Technical Studies, Terms

of Reference). This process often begins with extensive meetings between leaders of

the demanding industries to share information about acquisitions.

Monitoring of

Implementation

(Meetings)

Periodic and prolonged meetings are scheduled with the plaintiffs to track the

progress of the artefacts. Although necessary, long duration and fatigue result in low

adherence and frequent rescheduling, making it difficult to monitor late deliveries

and generating high administrative costs.

External Phase

Approval and Routing

As the artefacts are finalised, the competent authority approves them and forwards

them to the sector responsible for the external phase of the process (selection of

proposals). The lack of technique to control deadlines at this stage compromises the

agility of the process.

Adding New Demands

In the follow-up, new unforeseen demands may arise, requiring new priority

assessment and inclusion in the PCA. This situation, in general, results in new

meetings that are difficult to manage, impacting the fluidity of the process.

Source: Own elaboration.

From the process described, it is inferred an inefficiency in the control of the execution

of the PCA. Long unsuccessful follow-up meetings predominate, which entail high

administrative costs and diversion of efforts from the servers. The monitoring model is

restricted to the manager and planning teams, with low information sharing with stakeholders.

The administrative management system of the institution, although registering the DFD and

requiring the association with sustainability criteria and association with a strategic objective

in each contracting, presents access restriction and interactivity limitations for the applicants.

The practical extent of the integration of these criteria and the specific obstacles to their routine

application are not clearly detailed.

Planning and strategic alignment also face challenges. The lack of prior planning, based

on strategic initiatives and projects, results in challenges in budget consolidation and the

accuracy of information necessary for the approval of the annual budget. The governance

instruments established by internal regulations (Table 1), Annual Hiring Plan (PCA),

Sustainable Logistics Plan (PLS), Annual Training Plan (PAC) and Construction Plan (POB)

are interconnected to Strategic Planning to ensure sustainability and efficiency. However, the

purchasing planning culture faces a difficulty in aligning itself with a more strategic model.

As for the monitoring and evaluation of the PCA, the follow-up begins with extensive

and costly meetings to establish goals, whose control is rarely effective. Periodic meetings are

long, with low adherence and frequent rescheduling, making it difficult to monitor deliveries

and deadlines. There is a lack of technique for controlling deadlines in the external phase of the

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process. The inefficiency of PCA control leads to high administrative costs and diversion of

efforts from servers.

In terms of human resources, organisational and culture, the in-house training

experience for systems demonstrates a strength in the team, with servers training others to

operate new modules. However, the culture of purchasing planning faces a challenge of change

to a more strategic model, and the low efficiency perceived in follow-up meetings impacts

collaboration and motivation. Despite this, there is openness to innovations and new

methodologies, evidenced by the action research itself and the search for management tools.

The synthesis of the challenges and limitations identified in this diagnosis Figure 6

presents the SWOT Matrix, which summarises the internal strengths and weaknesses of the

institution, as well as the opportunities and threats from the external environment, providing an

integrated view for proposing solutions.

Figure 6

SWOT Matrix: PCA Management Diagnosis and Sustainability

Forces

(strengths)

Weaknesses

(weaknesses)

Opportunities

(opportunities)

Threats

(threats)

Continuous internal

training.

Inefficiency in budget

execution.

Alignment of PCA to

Institutional Strategic

Planning.

Persistence of Remains

Payable as ‘parallel

budget’.

Institutionalised

governance instruments

(PCA, PLS, PAC, POB).

Frailty in planning and

prioritising demands.

Use of digital tools and

dashboards.

Technical and

operational limitations of

administrative systems.

Presence of structured

internal regulations.

Redundant and manual

operational processes.

Strengthening the culture

of institutional planning.

Server overload and

strategic focus shift.

Electronic record of the

DFD in the

administrative system.

Technological and

usability deficiencies of

the system.

Leveraging internal

training experiences.

Risk of duplication or

omission of items in the

budget.

Openness to innovation. Inadequacy in monitoring

and controlling deadlines.

Appreciation of

sustainable and

innovative practices

according to Law

14.133/2021.

Cultural resistance to the

adoption of modern

methodologies.

Source: Own elaboration.

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4.2 STRATEGIC ANALYSIS OF THE OPERABILITY OF CONTRACTUAL CONTROLS

THROUGH THE CONSTRUCTION OF A TECHNICAL-TECHNOLOGICAL DEVICE

THAT ALLOWS OPTIMAL SOLUTIONS

The analysis of the control conjuncture in the Parquet unit under study, carried out from

the situational diagnosis in the previous item, allowed to identify the main aspects that need

improvement and the opportunities for proposing effective and efficient solutions. Based on the

weaknesses observed in the management of the Annual Hiring Plan (PCA) and the budget

execution, this section explores the elements necessary for the construction of a technical-

technological device capable of optimising contractual controls, aiming at a more efficient,

transparent management and aligned with sustainability criteria.

The inefficiency in the current processes and tools of the PCA, Figure 5, indicates a

need for technological intervention. Although the Demand Formalisation Document (DFD) is

registered in a database via an updated administrative management system, setting up a starting

point, gaps persist. There is a restriction of access that prevents applicants from directly filling

their requests in the system, in addition to the impossibility of interactive use for applications

such as agile methods or to generate auxiliary electronic reports. These limitations result in

rework for the demands consolidation team, which is overloaded to include all requisitions in

the unit. The permission of direct access to the plaintiff for the elaboration of the DFD in the

management system emerges, therefore, as a solution to mitigate such fragility.

In the priority classification stages of the demands, the absence of objective criteria,

limited to the date of need informed by the applicant, prevents a strategic prioritisation. This

suggests the need to incorporate robust methodologies such as the GUT Matrix, which would

establish clear criteria and allow a faster, more accurate and aligned classification to the real

needs of the agency, including socio-environmental impacts. This tool would subsidise more

assertive decisions in resource allocation.

Budgetary consolidation is also impacted by the lack of accurate information on ongoing

hires. Important items are no longer included or are requested in duplication in the preparation

of the annual budget. To optimise this step, accurate reports of the status of ongoing hires are

required. With such information, managers could anticipate acquisitions or postpone them,

balancing demands with available budget and service priorities, which would also benefit the

allocation of resources for sustainable hiring.

In the monitoring and execution of the PCA, the current model is characterised by

extensive and costly meetings to establish goals, whose control is rarely effective. These

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periodic meetings are long, demotivating and with low adherence, making it difficult to monitor

deliveries and deadlines and generating high administrative cost. The lack of technique to

control deadlines in the external phase aggravates the problem. This points to the need for a

dynamic monitoring system that integrates panels of indicators and information in real time,

coming from an updated database. The implementation of action plans based on methodologies

such as 5W2H, practised weekly by sector, could rationalise meetings and allow effective

control of the progress of contracting procedures.

Considering the challenges identified, the construction of a technical-technological

device for contractual controls, such as the Multifaceted Tool for Management of the Annual

Hiring Plan (FMGPCA), should incorporate functionalities that allow:

1. I - Centralised and interactive management of demands: Overcoming access restrictions

and rework in formalisation.

2. II - Strategic prioritisation of hiring: Integrating objective and socio-environmental

criteria for the classification of demands.

3. III - Dynamic and visual monitoring of execution: Using performance indicators,

dashboards and Gantt charts for real-time monitoring, replacing extensive meetings.

4. IV - Integration with institutional systems: To ensure the accuracy of information and

facilitate the budgeting and management of RAP.

5. V - Support for decision making: Providing analytical reports that support managers in

optimising resources and ensuring on-time and quality deliveries, including

sustainability aspects.

These elements, which will be the basis for the proposition of the tool in item 4.3, aim

to instrumentalise the Parquet unit for a more efficient, transparent and capable of aligning

acquisitions with its strategic objectives and socio-environmental commitments

4.3 PROPOSE A MULTIFACETED TOOL IN THE PCA MANAGEMENT PATHWAY

The analysis of the management challenges identified in the management of the Annual

Hiring Plan (PCA) and the need to improve contractual controls, as detailed in items 4.1 and

4.2, culminate in the proposition of the Multifaceted Tool for PCA Management (FMGPCA).

This tool represents the technical-technological device designed to offer optimal solutions,

aligned with the principles of the New Public Governance (NPG) and aimed at promoting more

efficient, transparent and sustainable acquisitions in the researched Parquet unit. The

FMGPCA, whose development and fundamentals were consolidated and published in previous

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research, was designed to optimise and give effectiveness to the management of the PCA,

integrating modern governance technologies and practices.

4.3.1 Structural and Functional Components of the FMGPCA

The structure of the FMGPCA, as detailed in Figure 8 - Structural and Functional

Components of the FMGPCA, is a fundamental aspect for its operationalisation in the context

of the studied Parquet unit. The FMGPCA, as a methodology, integrates elements and is based

on the use of advanced information technologies, allowing automation and synchronisation of

processes that were previously manual and fragmented. This methodology, illustrated in its

representative Figure 7, ensures real-time access to PCA information for all involved, from

managers to external stakeholders. This configuration facilitates continuous monitoring,

updating and reviewing hiring, promoting transparent and responsive management, with special

attention to the socio-environmental dimension of acquisitions.

Next, Figure 7 presents a conceptual diagram of the FMGPCA, illustrating the

interconnection of its methodological and technological components. The flow of information

and interactions between the various elements of the tool are visualised, from the entry of data

(such as action plans and indicators) to the output of reports and dashboards, showing how the

FMGPCA operationalises the monitored management of the PCA. This graphical

representation serves to clarify the dynamics of the tool and its role in the centralisation and

optimisation of contracting processes, especially with regard to the integration of sustainability

criteria. Understanding this flow is essential for analysing its applicability.

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Figure 7

Multifaceted tool

Source: Own elaboration.

A detailed description of the components that make up the FMGPCA is presented in

Figure 8. Each of these elements plays a specific and complementary role in the

operationalisation of the methodology, ensuring that the planning, execution and monitoring of

the Annual Hiring Plan (PCA) occur in an integrated and efficient way. These components are

the materialisation of the functionalities that aim to solve the challenges identified in the current

management of public procurement, promoting a holistic and sustainability-orientated

approach.

GUT matrix

External Stakeholders

Bank of

cloud data

Panel with

Dashboard,

Gantt and Tables

Manager

5W2H

Contributor meetings

PDCA cycle

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Figure 8

Structural and Functional Components of the FMGPCA

Components

Description

Contributor

meetings

They allow the articulation of actions and the feeding of the system with action plans in

5W2H format, which inform the performance indicators, including those related to

sustainability.

Manager

It plays the role of competent authority for the approval of deliberations and acts as a

booster for the execution of the PCA, leading the correction of deviations based on the

control panel, aiming at efficiency and socio-environmental responsibility.

GUT matrix

Classification and prioritisation tool, fundamental at the beginning of the process to

define PCA priorities and for reclassifications resulting from insertions / exclusions or

supervening facts, allowing the inclusion of socio-environmental impact criteria.

5W2H

PCA Execution Plan, created after the approval of the items for inclusion in the budget

and updated in deliberations on new items, team appointment and forecasting of closure,

facilitating the detailing of actions for sustainable hiring.

Cloud Database Stores all changes and progress information of the PCA, feeding the data to the indicators

chosen by the manager, including sustainability metrics.

External

Stakehorders

They represent those with an interest in the execution of the PCA (servers not directly

involved, suppliers, partner bodies, control and society in general), for whom the

FMGPCA promotes transparency and access to information on the sustainability of

hiring.

PDCA Cycle

Elements

The tool incorporates the PDCA (Plan-Do-Check-Act) cycle, starting with the

identification of demands and culminating in the verification of results via panel and

proposition of new plans, focussing on the continuous improvement of sustainable

practices.

Dashboard with

Dashboard, Gantt

Chart, and Tables

It presents information on indicators collected from the cloud database, providing

accurate data on the progress of hiring for visualisation, decision making and monitoring,

with emphasis on socio-environmental performance.

Source: Own elaboration.

In addition, FMGPCA integrates project portfolio management tools and employs

automated dashboards and reports. The latter provide a comprehensive view of the progress of

hiring, enabling managers to quickly identify areas that require attention and make informed

and agile decisions, based on data that can include socio-environmental impact.

4.3.2 Performance Indicators and their Application in FMGPCA

The effectiveness of the FMGPCA is intrinsically linked to the selection and

implementation of relevant performance indicators. Contemporary public management

demands efficient monitoring mechanisms to deal with its complexity, as pointed out by

Osborne (2010) and Matías-Pereira (2023). In the context of GNP, performance measurement,

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supported by tools such as the Balanced Scorecard (BSC), transcended simple operational

efficiency.

For the PCA, the performance measurement is structured with indicators that include

the main variables of the hiring cycle. The effectiveness of the indicators should not be

restricted to costs and deadlines, but include innovation and strategic impact, aligning with the

management of the complexity of public procurement. Continuous measurement allows early

identification of failures. The definition and monitoring of indicators follow a systematised

approach, covering strategic alignment, definition of relevant metrics and continuous

monitoring, as suggested by Mendes (2019). The use of Business Intelligence (BI) dashboards

and platforms is a central strategy at FMGPCA to consolidate and visualise indicators, including

those focussing on the socio-environmental dimension.

The identification of specific indicators for the management and control of the PCA

through the FMGPCA was based on previous research (Salvador et al., 2023b). This study

combined bibliographic research and the application of a collection instrument to managers,

resulting in a consolidated list of 22 indicators considered efficient for monitoring the PCA.

The bibliographic research analysed works by authors such as Santos (2019), Mendes (2019),

Silva (2019), Simões (2020), Fernandes (2021) and Pimenta (2022), while the application of

the collection instrument to managers complemented the perspective, culminating in the final

categorisation presented in Figure 9.

Figure 9

Categorisation of indicators relevant to the CAP

Category Indicator Description

Execution

and Deadline

Efficiency

PCA Execution and

Compliance Percentage

Measures the progress and compliance of the Annual Hiring

Plan hires against the planned total and the established

deadlines/schedules. It is calculated by combining the

percentage of hires made and those completed on time or

schedule.

Quantity and percentage

of strategic and SRP hires

It measures the quantity and percentage of hiring considered

strategic for the public administration and/or that used the Price

Registration System (PRS).

Average Internal Phase

Time (total and per

plaintiff/step)

Calculates the average amount of time spent in the internal

steps of the hiring process, either in total, by applicant, or by

step. It is obtained by dividing the total time of its stages by the

number of corresponding hires.

Average External Phase

Time

Calculates the average amount of time spent in the external

phase steps of the procurement process, from external phase

authorisation to procurement approval.

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Category Indicator Description

Effectiveness

and

Economics

Financial

Result and

Items

Time between approval

and signature of the

contract

Calculates the time elapsed between the approval of the result

of the procurement process and the signature of the contract or

start of the contracted services.

Quantity and percentage

of hires by type (costing

vs. investment)

Compares the quantity and percentage of hires related to

costing expenses and investment expenses.

Savings generated

(potential and total rate)

Calculates the potential savings and the total savings rate

generated by hiring. Potential savings is the difference between

the initial estimated value and the actual approved value. The

total rate considers all the hiring made.

Hiring Effectiveness

Percent

Calculates hiring effectiveness by dividing the encumbered

value by the approved value and multiplying by 100.

Difference between

reference price and

approved price

It measures the difference between the reference price

established in the procurement process and the price actually

approved.

Total committed and

approved value

It measures the total amount committed and the total amount

approved in the contracts made.

Quantity of completed

items (estimated and

effective) per month

Measures the quantity of estimated items and those that have

been effectively completed in each month of the Annual Hiring

Plan.

Quality