The principle of separation of functions and its application to public expenditure management: An analytical approach in the context of public bidding and contract administration
Abstract
This paper addresses the principle of separation of functions and its application to public expenditure management. It is evident that when functions are separated in the public bidding and contract administration processes, there is a reduction in the occurrence of conflicts of interest, errors, fraud and corruption. At the same time, one notices improved administrative streamlining, work productivity and public administration. Thus, the separation of functions significantly reduces ethical misconduct.Author Biography
Magno Antônio da Silva
Oficial do Exército (EsAEx), Bacharel em Ciências
Econômicas (UFPE), Pós‑Graduado em Auditoria
Interna e Externa (ICAT/UniDF) e em Orçamento e Políticas Públicas (UnB).