Participation of companies undergoing judicial reorganization in public tenders – understandings of the São Paulo State Court of auditors and the Federal Court of Accounts

Abstract

Abstract: 

The objective of this study is to know the fundamentals of the decisions made by the Court of Auditors of the State of São Paulo (TCE-SP) and by the Court of Accounts of the Union (TCU) that allowed participation in bidding processes of companies under judicial reorganization. From these data, we seek to understand how the economic and financial qualification of the bidding companies will be carried out, a mandatory step in any bidding process. In the end, an attempt is made to answer the following question: did the decision on the qualification of the bidding company become the responsibility of the Judicial Reorganization Court, or does it still belong to the list of powers of the bidding committee? In this case, would there be an invasion of competence reserved for the Executive Power? What would be the practical consequences of this type of decision for administrative contracts, especially in view of the risk of contractual termination due to bankruptcy of the contracted company?