Modernização na execução orçamentária das emendas parlamentares nas universidades federais brasileiras

Abstract

A significant reason for modern management is to enjoy the results resulting from modernization (GUERRAZZI et al., 2017). Thus, the objective of this study is to understand how the Ministry of Education (MEC) implements the modernization and execution of the tax budget for Brazilian federal universities. Given this, federal universities are financed with resources from the treasury source, with transfers from the Union, and which have decreased notably in recent years (CAETANO, 2023), making the functioning of these institutions difficult. Individual parliamentary amendments and political decisions by deputies and senators were analyzed as a source of financial resources for federal universities in the five regions of Brazil. Such resources complement and reinforce the budget of these higher education institutions. Considering the geographic location of the expenditure of resources from the amendments, this research focuses on showing what the details of the committed, settled and paid expenses of federal universities reveal about the direction of these resources to these institutions across the country. We investigate how the resources of individual amendments impacted the budget of federal universities, analyzing the period between 2016 and 2022. It can be seen, in recent years, that there has been a significant increase in the amount of individual amendments in the execution of the budget. However, the modernization of control management by the MEC did not follow the evolution of the volume allocated to federal universities. In addition to finding, in this control, bureaucratic dysfunctions and setbacks (outdated tools) that hinder the management, governance and efficiency of tax budget resources, they also make it difficult for the MEC to assist the actors involved. To contextualize the subject and clarify some initial points with the intention of introducing some familiarity to the subject, general aspects of the budget in federal public administration were addressed. Individual amendments were presented as a source of resources for federal universities, seeking to understand the size of this budget and the step-by-step process, from the appointment of the parliamentarian to the execution of these mandatory amendments. A discussion was raised about bureaucracy and its effects on the management of individual amendments in an attempt to find out about bureaucratic dysfunctions and setbacks caused in the procedures and flows for executing these resources. The topic of efficiency was examined, as public duties and services must be carried out satisfactorily, promptly and effectively to serve society. In this course, adaptive efficiency was found, which suits the topic studied, as it is the result of an evolutionary and dynamic process, which encompasses learning models and knowledge associated with modernization. The topic of governance was explored in a contextual and conceptual way, based on discussions by several authors. Finally, research was carried out on the topic of modernization with the aim of exploring the subject for a possible suggestion for an increase at the end of this work. An exploratory research approach was used, with documentary and qualitative analysis, to analyze modernization through tools such as governance, focusing on the direction, monitoring and evaluation of individual amendments, in addition to the efficiency and effectiveness in the execution of these resources. It was concluded that the MEC must improve modernization and governance to optimize procedures relating to parliamentary amendments. Furthermore, it was identified that federal universities in the Southeast Region benefited most from this imposing budget. This study reveals the modernization and governance of the MEC, presents representativeness data and shows in detail the distribution of amendment resources to federal universities in the five Brazilian regions.