A percepção dos fiscais quanto ao acompanhamento e fiscalização dos contratos de terceirização de mão de obra na UNIFAL-MG

Abstract

Outsourcing is an administrative management technique, where the nonessential activities of an organization are transferred to a company that specializes in providing the service. In Public Administration, it appears as a strategic instrument to assist the State in focusing on its own essential activities, in addition to preventing the excessive growth of the public machine with personnel expenses. However, by outsourcing the instrumental activities, it is incumbent upon the Administration to supervise and monitor not only the material execution of the service, but also the fulfillment of the labor and social security rights of outsourced employees. In this sense, the present study has as objective to analyze the perception of the fiscals regarding the monitoring and inspection of outsourced labor contracts at the Federal University of Alfenas – UNIFAL-MG. The nature of the research is applied, developed through a case study, with survey procedures and documentary research, with a qualitative-quantitative approach and descriptive objectives. For the research method, a questionnaire was adopted, applied to the outsourcing contract inspectors, containing 4 blocks of questions and the descriptive statistics was used for the analysis. The results of block 1 outline the profile of the respondents, where it was found that 72.73% of the respondents are male, 81.82% have specialization as the highest level of education, and 54.55% have been in the tax position for more than 6 years. The level of knowledge of Law no. 8,666/93 and NI n. 02/2008 is considered average by 81.82% and 72.73%, respectively. In block 2, it was found that the three main challenges of the activity are: lack of training (63.64% say that they rarely participate in training), difficulty in reconciling routine work with activity and lack of knowledge about legislation. In block 3, about what the Institution could do to improve its performance, among others they cited: training, more experience among supervisors, development of tools, more than one server to oversee large contracts, participation in the elaboration of the term of reference, clear definition of their duties, gratified function and avoid interference by managers. The fourth and final block brings the relationship between the degree of execution and the degree of importance attributed to supervision. The result pointed to strengths, such as pre-payment inspection, and weaknesses, such as the lack of conference of some items of NI n. 02/2008, which may jeopardize the process. Based on the analysis of the data, it is concluded that UNIFAL-MG should train more its inspectors, including the substitutes and inspectors of other Campi, and thus allow them to update their knowledge, as well as providing the means for them to carry out their duties with care and responsibility. Therefore, it is suggested as a proposal for intervention, to promote more training courses, the creation of a specific sector for the control of outsourced contracts and the insertion of a module in the computer system that ensures compliance with all the items of the Inspection Guide of NI n. 02/2008, thus ensuring better compliance with current legislation and removal of subsidiary liability over the Institution.