Desafios para a governança orçamentária: análise do alinhamento da orçamentação ao planejamento nas Universidades Públicas Federais da Região Nordeste

Abstract

Aligning budgeting with planning is an important way to effectively deliver results to society. The general objective of this research is to analyze the alignment of budgeting with the Institutional Development Plan in federal public universities in the Northeast region, having budgetary governance as a theoretical-methodological framework. Therefore, a multiple case study was carried out at the Federal University of Rio Grande do Norte, Federal University of Ceará, Federal University of Sergipe and Federal University of Cariri. Data collection took place through document analysis techniques and semi-structured interviews. Eleven public documents were analyzed and five semi-structured interviews were carried out. Four managers of the planning and budget area of these universities and the coordinator of the northeast regional of the National Forum of Pro-Rectors of Planning and Administration participated in the semi-structured interviews. The research results systematize seven main challenges related to the four dimensions of budget governance (fiscal, programmatic, participatory and accountability). Among these challenges, the fiscal ones stand out, especially related to budgetary constraints. It is concluded that even overcoming the internal challenges to carry out budgeting in line with planning, its effectiveness goes beyond the governance of universities, since strategic decisions related to budget constraints go beyond the competences of institutions. It is expected that the results of this research will be used by the Federal Universities of the Northeast to overcome or minimize the challenges that prevent this alignment.