Fiscalização da execução contratual de parcerias público-privadas e o papel dos verificadores independentes (VI): a experiência da utilização de VI em contratos de PPPs celebrados em Minas Gerais

Abstract

Since the inclusion of the Federal Law n.º 11.079/2004 in the Brazilian legal system, partnerships between the public and the private sectors have gained increasing importance on the agendas of governments and society, especially the public-private partnership (PPP) model due to their relevance. However, as they involve significant projects with high technical complexity and considerable financial risks, cautiousness and accuracy are required in the supervision process, which is essential to ensure their satisfactory implementation and preserve public and private interests. The alluded concern, primarily by the Public Administration, led to the development of the independent verifiers – IV. This model emerged intending to insert a third entity in the partnerships to guarantee parsimony and isonomy for the contract monitoring. Therefore, the research developed in this work is based on the IV model, whose investigation focuses on the analysis of the most relevant aspects of its performance regarding PPP contracts and how it is contracted, providing an overview of its structuring in the governments. In addition, the jurisprudence of the Courts of Accounts about this actor will be analyzed, as well as the scenario of the State of Minas Gerais, studying the contracts that have or had hired independent verifiers, demonstrating the evolution in the form of their structuring and the lessons learned. Finally, this paper will present proposals to improve the independent verification model.