Guia eletrônico para operacionalização de conta vinculada bloqueada para movimentação de contratos terceirizados com dedicação exclusiva de mão de obra na Universidade Federal do Triângulo Mineiro

Abstract

The objective of the present study was to develop and validate an electronic guide for composing electronic spreadsheets with guidelines and automated calculations aimed at operationalizing and managing the linked account blocked for movement, with regard to service contracts with exclusive dedication of labor. The spreadsheet is the device used to detail the components that affect the linked account of service provision contracts. To create the electronic guide for operationalizing the linked account of contracts with exclusive dedication of labor was used the Normative Instruction nº 5/2017. The contracts of provision services with exclusive labor dedication regime consist of leasing employees whose positions are not included in the federal cadres because they are extinct or closed to public contests. The Public Administration has employees from various areas of knowledge, dedicated to preparing and analyzing linked account spreadsheets, often without having due knowledge of the legislation surrounding the matter. The research is exploratory in nature and developed through bibliographical research and documentary research, based on qualitative research. The electronic guide developed presents a spreadsheet model with legal, social security guidelines and automated calculations. The validation of the instrument was carried out through evaluation by 10 experts in the field. In this study, the Content Validity Index (CVI) of 0.80 was adopted as the minimum level of agreement. Each of the 5 spreadsheets was considered an item that was individually validated regarding its content, layout and functionality. All items achieved a CVI greater than or equal to 0.80. In the general assessment, all items achieved an average CVI greater than or equal to 0.93. Therefore, it was concluded that the guide was validated by the judges and can be considered an appropriate tool and compatible with the proposed objective. This instrument is expected to provide important support to employees at UFTM and other Federal Institutions and provide knowledge of the legal fundamentals, rules and techniques related to the operationalization and management of the linked account.