Oliveira Sobrinho, Luiz deCarneiro, José Nazareno Martins2015-09-162015-09-16OLIVEIRA SOBRINHO, Luiz de; CARNEIRO, José Nazareno Martins. O tratamento dado ao processo de licitação na administração pública: um estudo de caso na prefeitura Y. Contab. Vista & Rev., Belo Horizonte, MG, v. 17, n. 2, p. 133-151, abr./ jun. 2006. ISSN 0103-734X. Disponível em: <http://revistas.face.ufmg.br/index.php/contabilidadevistaerevista/article/view/301>. Acesso em: 27 maio 2015.0103-734Xhttps://repositorio.ufrn.br/jspui/handle/123456789/19236The presented study aims to identify if the licitations process executed by the city hall Y in the period from 1999 to 2001, are according to the current law, what it was reached through the comparison between the legislation of the licitations ́ Law and the analysis of inherent documents to the related processes. The present study took as base the licitations executed for the government department between 1999 and 2001. The methodology applied was the bibliographical one that discourses all concerning the Law 8666 from 21/03/1993 and examination of the process ́ documents of the licitation for analysis. After the analysis of the available documentation it is concluded that there are indications of irregularities, however the same ones cannot total be proven motivated for the fact that some requested documents had not been presented, it let the recommendation of the works continuation with bigger depth with the analysis of faulty documents.porAcesso AbertoPeríciaContabilidade públicaEstudo de casoLicitaçõesarticle