Modelos de distribuição orçamentária interna em instituições públicas de ensino: estudo do processo no Instituto Federal do Rio Grande do Norte

Abstract

The education budget is a topic of great relevance for public administration and requires attention from studies so that they can be applied in a way that allows its best application. Budget distribution in federal educational institutions is part of these administrative decisions and is the scope of this thesis, which aims to discuss the internal budget distribution model in one of the Federal Educational Institutes, considering the perception of administrative managers of the institution and criteria adopted in other federal educational institutions. The methodological execution consisted of four phases, starting with documentary research in scientific publications, public and institutional documents of the Federal Network of Professional, Scientific and Technological Education, to identify and analyze the criteria and indicators present in the budget distribution models in several educational institutions of the network carried out in the next phase. The second phase focused on a comparative analysis of these models. Subsequently, semi-structured interviews and questionnaires were conducted with administrative managers from the studied institution to gather insights into their perceptions of the budget allocation model, contrasting them with the indicators used in other institutions. As a contribution, this study promotes a discussion on intra-institutional budget allocation models, critically reflecting on current practices and proposing a foundation for future research into innovative budget allocation structures in federal educational institutions.