Bonificações e despesas indiretas (BDI) diferenciado em orçamento de obras públicas no âmbito do município de Belo Horizonte

Abstract

This study aims to establish criteria for the adoption of subsidies and indirect expenses (BDI) differentiated in budget spreadsheets for public works, given that current regulations and guidelines do not bring objective or well-defined parameters, thus leaving a gap in its proper use. Therefore, the need to improve the performance of the budgets is necessary to understand and discuss the concepts of differentiated BDI and “mere supply of materials and equipment”, as well as to extrapolate concepts of relevance, ordinary, accessories and mere intermediation, in order to determine its framework in the four guiding premises present, both in Precedent 253/2010 and in Decree 7.983/2013. The study tended to analyze and understand the use of BDI reduced to “mere supply of materials and equipment”, taking the assumption of the four premises that establish its framework or its mischaracterization. Some examples of application of the differentiated BDI were studied, presented by the study groups that dealt with the jurisprudence of the Courts, as well as some works tendered by the Superintendence of Development of the Capital (Sudecap), aiming to formulate criteria that best suited the guiding premises for the framework of the differentiated BDI. A hypothetical situation of a budget was elaborated in which questions and interpretations were simulated in an attempt to obtain answers that could enable parameters for the adoption of the differentiated BDI, but always facing some new unknown. In this context, despite the hypotheses presented, the understanding remains that for the framework of the differentiated BDI, the four premises that determine it before the jurisprudence of the TCU must be met. In the case of "services", in addition to the assumptions, the price formation criterion must also be considered, a relevant factor for the referred framework. If the price was acquired from official reference systems or composed through compositing using pre-existing unit price (CPU) composition structures in the databases of these systems, the normal (integral) BDI must be adopted. If the price of a service was defined through a market quotation in specialized companies and this price already includes the supply, installation or assembly and/or application, even if the four basic premises of the framework are not met, a differentiated BDI may be adopted. However, given the various uncertainties and subjectivities mentioned, even after the hypothetical presentation of the parameters for adopting the differentiated BDI, it is of great importance to develop objective criteria for analysis based on the formatting of the process of obtaining the direct cost, the purchase of products and/or services. In this sense, in view of the existing inherent uncertainties, always aiming to act in line with legal and regulatory aspects, the estimator has a reasonable guideline and the necessary grounds for the formulation and final formatting of the reference cost.