EVALUATION OF THE REFERENCE COST METHODOLOGY APPLIED IN ANEEL/STATE AGENCY TARGET CONTRACTS

• DOI: https://doi.org/10.22533/at.ed.3174262401117

• Palavras-chave: state agencies; decentralization; reference costs; ANEEL.

• Keywords: state agencies; decentralization; reference costs; ANEEL.

• Abstract:

  Since 2012, the National Electricity Agency (ANEEL) has reshaped the parameters used in the delegation of powers to meet the requirements of Law 12.111/2009. The act amended, among other things, articles 20 and 22 of Law No. 9,427/1996, introducing the concept of associated management of public services. This provision established that the activities delegated by ANEEL should be governed by target contracts signed with the partner state agencies, observing certain predefined parameters, such as control of results aimed at management efficiency and consideration based on reference costs. The guidelines for complying with this legal provision were outlined with the publication of Normative Resolution No. 417/2010, which established the methodology for reference costs and quality indicators, to be applied to activities decentralized by ANEEL to partner state agencies as of 2012. A case study was carried out analyzing data on the main parameters of the aforementioned methodology adopted in the target contracts. The impacts on the selected state agency were also assessed. The results show that not only ANEEL, but also the state agencies, could obtain quality gains by adjusting some aspects of the reference cost methodology. In particular, giving state agencies greater freedom to negotiate target contracts, taking into account the cost of human resources in financial transfers and pricing the products demanded and not carried out.