Características da tomada de decisão orçamentária a partir das perspectivas dos servidores de uma universidade federal brasileira​

Abstract

This dissertation addresses the characteristics of the decision-making model in a context of budget dispute between federal public administration entities, with a focus specific in Brazilian Federal Universities in the period from 2017 to 2021. The cuts in budget mainly affected universities' discretionary expenses, causing a general reduction in resources available for management. Mandatory expenses, such as personnel obligations and taxes cannot be changed, leading to a reallocation of resources in local administrations for these obligations. This reduction in budgetary power creates a environment conducive to internal disputes, especially when the rules for sharing features are unclear. A more specific section of the study focused on the new federal universities, which received considerable resources from the REUNI program in their first years of foundation. These institutions went through an initial phase of abundance of discretionary resources, followed by unplanned budget reductions. The cuts observed highlighted the limitations of managers when dealing with budgetary decisions, generated in a "short blanket" logic, in which unbalanced choices had to be made. THE dissertation emphasizes the reduction of knowledge about the budget process of Brazilian Federal Universities and emphasizes that the self-management model allows power of budgetary decision-making is disconnected from the main agents, weakening the principle responsibility for spending and supervision. As a result, the university budget runs out being composed of a reduced number of global allocations, with internal relocations between different expense categories. This flexibility leads to variations in the distribution of decision-making power throughout the decentralized university structure. The general objective of this study was to understand the characteristics of the budget decision-making model in a Brazilian Federal University from 2017 to 2021considering the prospects of employees with decision-making potential. The specific objectives included highlighting the role of councils in budget decisions, explore staff perspectives on the budget execution process and demonstrate how management actions and decisions budgets are negotiated. The method adopted was a mixed approach, with collection of quantitative data (questionnaire) using SPSS Software and qualitative data (analysis of content) the RQDA Software. In conclusion, an analysis of the campus council minutes, university and curator revealed a lack of depth in issues related to university budget. This indicates a lack of in-depth debate and connection between issues discussed, compromising the autonomy of decisions taken. Furthermore, the low count, frequency and co-occurrence of categories related to budget use, deliberation, investments and accountability show limited concern on the part of the councils, which did not fulfill their planning, control and inspection duties. As far as servers are concerned, the analysis revealed that they have limited knowledge about the distribution of resources and their participation in the budget execution process. In relation negotiation of management actions and budgetary decisions, an analysis suggests that in a Bureaucratic-Political model, in which agents assume the main role In general, the characteristics of decision-making in relation to the budget at a Federal University Brazilian are diverse and vary according to the relationship and permissions granted by the principal to the agent. Servants with decision-making potential, members of councils or managers of resources, are different from what theory preaches about the budgeting process and decision-making decision. They believe that the budget is assigned by higher management and that it must meet to the needs of the units. The general perspective of these civil servants is that the budget should not be a debated topic at the university, suggesting that budget management is considered a secondary subject in relation to the core activity.