Composição de benefícios e despesas indiretas - BDI obras públicas TCU x COPASA (Construção de redes de abastecimento de água, coleta de esgoto e construções correlatas)

Abstract

This study aims to compare the methodologies and components for the definition of the Bonus and Indirect Expenses (BDI) of the Federal Court of Accounts (TCU) and the Minas Gerais Sanitation Company (COPASA). The growing criticism about the prices of public works services for public agencies has awakened the motivation to delve into the content and seek clarification of why a public work costs so much, what taxes are added to this amount? Is there a provision for security in these percentages? What are the risk percentages? Although this information is available to the public, it is still completely unknown to the population. Therefore, the purpose of the work is to show the components that make up the BDI, to open the percentage indicators recommended by the TCU for sanitation services and to compare them with the rates practiced by COPASA in practice for the execution of its works. As the studies follow, it verifies that the result clarifies the reason for the high values of public works and verifies that the BDI rates recommended by the TCU are very far from those practiced by COPASA, many of these discrepancies are due to the calculation methodology, where the calculation formula used by the TCU is different from that used by COPASA. In the formula of ORDER 2622/2013 TCU, the components Central Administration (AC), Risk (R), Guarantees (G) and Insurance (S) are grouped in the same group and multiplied by Financial Expenses (FD) and Profit (L) and divided by Taxes (I). While the COPASA formula defines the group of Central Administration (AC), Risk (R), Insurance (S), Financial Expenses (DF) is multiplied by the Profit (L) and divided by the Taxes (I) plus the Guarantee (G), which changes the percentage adopted. Therefore, based on this formula, it allows us to understand the difference in percentages recommended by the TCU and the one practiced by COPASA. And it makes us question the correct formula to be adopted to serve as a parameter by state-owned companies.