Purchasing Policy

Purchasing Policy

ACONE – Assessoria e Consultoria Empresarial Ltda. recognizes the importance of promoting purchasing and contracting processes that ensure competitiveness, integrity, and transparency. This Purchasing Policy is established as a key instrument for project execution and monitoring, and must be understood and followed by all employees, subject to continuous improvements. The selection of suppliers is restricted to companies that are technically and administratively approved, allowing them to submit commercial proposals for clearly defined, quantified, and specified products or services within a stipulated deadline, facilitating price planning based on transparent and accessible premises for all participants.

This policy aims to establish and improve the set of administrative and financial procedures, increase transparency, and facilitate adherence to established standards. To protect the rights of the parties involved, ACONE – Assessoria e Consultoria Empresarial Ltda. adopts the formalization of purchases through a standard contract, which details the operational, technical, and commercial conditions, and emphasizes business sustainability.

Strict adherence to the following guidelines is crucial for the effectiveness, continuity, and legality of contracts. Non-compliance with these guidelines may result in the non-formalization, suspension, or termination of the contract, the imposition of penalties proportional to the identified damages, and the initiation of disciplinary procedures to investigate improper conduct by employees or collaborators.

The purchasing process must adhere to strict principles of equality, transparency, morality, and economic efficiency.

Guidelines:

1. Contracting Services and Purchasing Goods:
• Prioritize suppliers that adopt social practices.
• Seek cost savings without compromising quality and efficiency.
• Ensure transparency, rejecting unethical practices, and excluding suppliers that do not follow ethical standards.
• Evaluate the financial capacity of suppliers to mitigate insolvency risks.
• Provide detailed justification for the necessity and convenience of the contracting.
• Assign the oversight of contract execution to technically qualified employees supported by the administration.
• Select proposals based on objective and known criteria.
2. Code of Ethical Conduct:
• ACONE – Assessoria e Consultoria Empresarial Ltda. will exercise fraud control through the following practices:
• Verify proposal information, form evaluation committees, and review processes by Internal Control.
• Maintain segregation of duties among teams responsible for requisition, contract drafting, and payments.
3. Conduct of the Contractor:
• ACONE – Assessoria e Consultoria Empresarial Ltda. has defined as a contracting policy the prioritization of its suppliers through competition (price research and prior analysis of the legal, fiscal, and previous situation of the supplier and/or subcontractors), except in cases of exclusivity and relevant technical aspects, following the guidelines:
• Focus on selecting suppliers that comply with all applicable standards, avoiding those listed in negative records such as the slave labor register or unreliable companies.
4. Quotation Exemption:
• Define situations where competition is not required, such as purchases of less than R$ 30,000.00 (thirty thousand reais), exclusive contracts, umbrella contracts, specialties, or emergencies. Note: Purchases and contracts of less than R$ 30,000.00 (thirty thousand reais) will be exempt from competition as long as these payments do not refer to installments of the same service.
5. Contracts:
• Follow a clear procedure from obtaining quotations to finalizing the contract, including verifying service execution or product delivery.
• Information about violations of this policy, as well as breaches of applicable legal standards, must be reported through appropriate channels.
• Obtain a minimum of three quotations.
• Request certificates of fiscal and labor regularity from the winning bidder.
• Formalize the contract and obtain signatures.
• Upon completion of installment payments, the Accounts Payable responsible must verify with the project coordinator if the service was completed or if the product was delivered.
• In case of knowledge of violations of this policy, as well as any information about non-compliance with applicable legal and regulatory provisions to ACONE – Assessoria e Consultoria Empresarial Ltda. and suppliers, these must be reported through the appropriate complaint channels.