RISK MANAGEMENT OF OUTSOURCING CONTRACTS IN THE PUBLIC SECTOR

UMA ANÁLISE PARA UMA INSTITUIÇÃO FEDERAL DE ENSINO SUPERIOR.

Abstract

This paper aims to propose a methodology of risk assessment in outsourcing contracts, taking into consideration characteristics of suppliers/contracts and the assumptions of the Transaction Cost Theory. The theoretical review has allowed the identification of variables that could influence the risks of contracts, which supported the proposal of the model. The empirical survey was based on outsourced labor contracts signed by the Federal University of Viçosa, from 2007 to 2017. The data were collected through official database of the federal government and the application of questionnaires to the contract managers responsible for monitoring the contracts. Documentary Analysis and the Multivariate Discriminating Data Analysis were used to analyze the data. The descriptive analyses has pointed out that outsourcing contracts have demanded 35% of the discretionary expenses and that 71% of the contract managers didn't have any training on contractual management, indicating a fragility in training. On the other hand, it was verified that according to 51% of the contract managers the degree of internal control is a high, making it possible to reduce the risks of the contracts. The results of the discriminant analysis of the risk management model have indicated that the proposed rule of risk classification, considering the low, medium and high levels has reached a significant prediction level of 88,50% of the analyzed contracts. Thus, it is suggested that the model is able to be replicated in other public institutions.