Análise de aderência dos relatórios de gestão da UFRN às normativas vigentes: um projeto de intervenção

Abstract

This study evaluates the compliance of the 2023 Management Reports of the Federal University of Rio Grande do Norte (UFRN) in relation to federal standards, the instructions of the Federal Audit Court (TCU) and the Resolution of the Board of Trustees (CONCURA). To this end, a qualitative approach based on documentary analysis and application of the self-assessment tool was adopted, covering both the Central Administration and academic centers with financial autonomy (CCSA, CCHLA, CB, CCS and CERES). The research systematically verifies compliance with the principles and content elements set out in TCU Normative Instruction No. 84/2020 and TCU Normative Decision No. 198/2022, comparing them with the information provided in the evaluated reports. The results indicate that the Central Administration achieved a high level of compliance, while academic centers have low performance, although they comply with most of the transparency and governance requirements, they still show areas for improvement. The main gaps include risk analysis, materiality criteria, stakeholder participation and information detailing. It is concluded that UFRN can strengthen its reports with more robust methodologies, satisfaction indicators and greater uniformity between units. This work contributes to improving accountability and governance in higher education institutions.