Active Waste |
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Overbilling |
It is the frequency count of evidence of prices paid above market prices, or when the quantity purchased far exceeds the needs of the municipality. Numerical scale. |
Diversion of resources |
It is the frequency of cases in which, there are expenses without proof of the physical part or service rendered. Numerical scale. |
Forged bidding |
It is the frequency of evidence of traces of bidding simulation (assembly), benefiting some third party. Numerical scale. |
Passive Waste |
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Non tax payment |
It is the frequency of cases when the city hall stops paying some tribute. Numerical scale. |
Non implementation of the resource |
It is the frequency of cases when the Union gives the money, but the municipality does not use it. Numerical scale. |
Unfinished or obsolete work |
It is the frequency of evidence that the mayor leaves unfinished or delayed work. Numerical scale. |
White elephant |
It is the frequency of cases in which there is a construction or procurement of goods that is disproportionate to the needs of the municipality. Numerical scale. |
Irregular bidding |
It is the frequency of cases where there is an irregularity in the bidding documents (or acquisition of goods without the right bidding). Numerical scale. |
Fractionation bidding |
It is the frequency of evidence in which the mayor has fractionated the expenses being carried out in different biddings, aiming to change the type of bid required, according to regulation established by law. Numerical scale. |
Bidding with lack of competition |
It is the frequency of cases in which, the bidding does not present a minimum of three competitors. Numerical scale. |
Diversion of purpose for the same sector |
It is the frequency of evidence in which, the resource is used for the maintenance of basic education, but for an objective different from that initially agreed with the resources of FUNDEB. Numerical scale. |
Diversion of purpose to another sector |
It is the frequency of cases in which, the resource is used in expenses not related to basic education. Numerical scale. |
No counterpart |
It is the frequency of cases in which, the municipality does not provide the counterpart of its responsibility. Numerical scale. |
Irregular work, product or service |
It is the frequency of evidence in which, the service provided, the product delivered or the work performed were provided or delivered with the existence of some minor irregularities. Numerical scale. |
Irregularity not related to executor agent |
It is the frequency of cases where there are irregularities that are not under the responsibility of the executing agent. Numerical scale. |
Mismanagement |
It is the frequency of any other irregularity pointed out by the CGU that does not fit the criteria above. Numerical scale. |
Lack of control |
It is the frequency of cases where there is a lack of adequate control and/or supervision of assets or programs related to basic education, with signs of losses. Numerical scale. |
Overweight |
It is the frequency of cases in which contracted prices are above the market price, but there was no settlement of the expense. Numerical scale. |
Inadequate condition of teachers' remuneration |
It is the frequency of cases in which, there is evidence of irregularities in the remuneration of the teaching profession. Numerical scale. |