Gestão orçamentária e desempenho das universidades federais do Nordeste no contexto da emenda constitucional nº 95/2016

Abstract

The present study sought to analyze the budgetary management and performance of Federal Public Universities in the Northeast in the context of Constitutional Amendment No. 95/2016. For this, descriptive research was carried out with a qualitative and quantitative approach. As for the means, it is bibliographical and documental. Data referring to budgetary variables –initial allocation, updated allocation, and committed expenditure– were generated through the Treasury Management system; concerning the management and performance variables, the information was extracted from the Management Reports of the 20 Federal Public Universities in the Northeast, in the period between 2012 and 2021. To understand the behavior of the variables, the software used was EXCEL and SPSS™ 20 for descriptive statistical analysis and evaluation of the Geometric Average Growth Rate and the Growth Rate over the years. The results showed that the allocation of resources in the LOA - initial allocation, for ODC - Discretionary Expenses showed a reduction of -6.26%, whereas investments reduced on average -17.96%. In the period 2017 – 2021, post-amendment, in these last two expense groups, the decreases reached -22.91% and -34.33%. As a result, it was found that allocations of discretionary resources to universities were lower than their needs, which worsened after CA No. 95/2016, in which all universities obtained negative average rates in resource allocation, both discretionary and investment. Specifically, in the budget actions 20GK, 4002, 20RK, and 8282, it was noticed that in the period 2017 to 2021, the growth rates of the updated allocation showed reductions in the allocation of resources in all actions. Regarding budget execution, when analyzing whether the limits established by CA No. 95/2016 were allocated linearly by the superior post-amendment bodies, it was found that only in the fiscal year 2017 the amount determined in the Amendment's text was fulfilled. Regarding the TCU's management and performance indicators, it was observed that, although in the period after CA No. 95/2016, the universities presented successive reductions in resource allocations, the indicators did not present negative effects from the performance perspective. Therefore, it is impossible to directly associate the fluctuations in the analyzed period with the Amendment. This research sought to identify opportunities for improving budget management, and management and performance indicators, in the short and medium term, influencing actions that can enhance the development of Federal Public Universities. As limitations of the research, it is mentioned the difficulties in standardizing the data referring to the TCU's management and performance indicators, made available in the universities' management reports