Os impactos financeiros dos restos a pagar na execução orçamentária e financeira das IFES da região Centro-Oeste no período de 2008 a 2016
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2018-06-08
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Universidade Federal de Goiás
Resumo
The object of study of this research is expenses classified as carryovers, which are
part of the public budget, and they are a challenge for public managers. The objective
of the research is to propose a control instrument applicable to the budgetary and
financial execution of an IFES, considering the legislation applicable to the public
budget, that assists the manager in controlling and reducing the effects of expenses
classified as carryovers. Descriptive analysis and application of Pearson's correlation
index were carried out on data taken from the Federal Government's Portal, referring
to the five universities in the Center-West region between 2008 and 2016. It is
concluded that: carryovers are present in all universities evaluated; on average, more
than a quarter of the budget started is not finalized in the same year; unprocessed
leftovers account for more than 90% of the total unpaid debts of universities.
Furthermore, it is found that: there is a moderate negative correlation to budget
execution and unbundling of UNB; there is a moderate positive correlation between
the remainders to be paid and the financial execution of the budget in the UFGD and
the UNB, and negative correlation in the UFG. The intervention proposal has two
stages: the first one is the collection of information on the budgetary and financial
situation of IFES, through a control sheet, and the second step is the application of the
GUT matrix in the budget balances of the carryovers, to prioritize the closure of such
expenses.
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VASCONCELOS, C. C. C. Os impactos financeiros dos restos a pagar na execução orçamentária e financeira das IFES da região Centro-Oeste no período de 2008 a 2016. 2018. 111 f. Dissertação (Mestrado em Administração Pública em Rede Nacional) - Universidade Federal de Goiás, Aparecida de Goiânia, 2018.