Gestão da conta-depósito vinculada em contratos terceirizados com dedicação exclusiva de mão de obra: mapeamento, validação de processos e levantamento de requisitos tecnológicos em uma universidade federal

Abstract

The increasing use of outsourced services by Public Administration has expanded the challenges related to the management and oversight of administrative contracts, especially with regard to controlling labor obligations linked to continuous service contracts with exclusive dedication of labor. In this context, the escrow account constitutes a mechanism for mitigating labor risks, allowing the retention of funds intended for the payment of labor charges and benefits established by legislation. At the Federal University of Triângulo Mineiro (UFTM), the operationalization of these procedures involves different administrative stages, records, and controls that require organization, standardization, and systematic monitoring. This study is part of the research field of Public Administration and Digital Government, contributing to the advancement of applied knowledge in contract management and oversight in the public sector. Its objective is to analyze the management of escrow accounts in continuous service contracts with exclusive dedication of labor at UFTM, through the mapping of adopted procedures, the validation of these procedures at both internal and interinstitutional levels, and the identification of requirements for a technological solution to support their operationalization. The research is characterized as a case study of an applied nature, with a mixed-methods approach. Qualitative procedures were employed, such as document analysis, participant observation, and analysis of open-ended responses, as well as quantitative methods, including frequency analysis and the application of the Content Validity Index (CVI) to validate the process flows with staff from different federal universities. The results demonstrate concrete contributions to improving the management of escrow accounts at UFTM by promoting greater organization, clarity, and standardization of procedures. In addition, they provide structured inputs for future informatization initiatives, with the potential to optimize processes related to administrative contract oversight and strengthen the control of labor obligations. The study also identified areas for improvement related to the definition of responsibilities, the detailing of process steps, and the systematization of information. The originality and relevance of the research lie in the mapping of processes that are still underexplored in the literature, particularly in the context of escrow account management, as well as in the articulation between the empirical validation of mapped processes and the identification of requirements for technological support, contributing to the field of contract oversight and digital government initiatives. Regarding practical contributions, the impacts are predominantly potential, supported by empirical evidence of applicability. In the scientific domain, the study organizes applied knowledge and supports future research. In the organizational domain, it contributes to the standardization of routines, reduction of ambiguities, and improvement of internal control. From a practical perspective, it facilitates the work of contract managers, reduces operational errors, and supports decisionmaking. In the societal dimension, it reinforces the protection of labor rights and transparency in public management. In terms of public policies, it provides inputs for digitalization, system integration, and standardization of procedures across federal agencies, potentially supporting improvements in institutional solutions related to escrow account management.