Uma proposta para a gestão das prestações de contas dos termos de execução descentralizada em uma IFES por meio do Kanban

Abstract

This study aimed to develop a tool based on the Kanban Method to be applied in the management of the accountability stage of the Coordination of Agreement Administration/Vice-Rectory of Administration/UFRN (CAC). The Decentralized Execution Term (TED) is an instrument for decentralizing budget credit among federal agencies for the purpose of executing programs and projects. Within the scope of the Federal University of Rio Grande do Norte (UFRN), it is an important source of financing for academic projects and, above all, for delivering value to society. With the enactment of Decree No. 10,426/2020, requirements became explicit to be followed in the execution of TEDs, especially in the accountability stage with compliance with the legal deadlines for submitting the accounts, which is essential for qualifying new projects. The research adopted the strategy guided by the Design Science Research (DSR) method through the cycles of relevance, rigor, and design. A diagnosis of the current execution of the TEDs and an analysis of the flow were performed, both based on a document analysis of the CAC. With the flow analysis, it was possible to generate a preliminary mapping of the flow of accountability and study of the demand. The development of the tool was based on three principles of the Kanban Method: visualization of the workflow, which allows the monitoring of the work stages; limitation of work in progress, with the purpose of stabilizing the workflow, adapting to the work demand, avoiding overloads; and management of the flow of activities, identifying possible bottlenecks, making the flow more agile and continuous. These principles were validated through two workshops with CAC employees, which were fundamental for the development of the tool. In addition, some problems were identified, such as the increased demand and the lack of standardization of the documentation requested in the accountability reports by the financing agencies. It is expected that the tool can support the management of the TEDs accountability reports, optimizing the flow of this stage.