Planejamento e gestão orçamentária da Universidade Federal de Campina Grande /PB: proposição de um modelo participativo.

Abstract

The present study evaluated the current model of budget planning and management practiced by the Federal University of Campina Grande (UFCG) based on a participatory model, contextualizing theories of public administration, public budget, participatory budgeting (PB), planning and budget management in Federal Institutions of Higher Education, detecting strengths and weaknesses of the current budget management model, budget allocation criteria and participation of the university community in the institution's budget management planning in 2017. The justification for the study is the need to deepen the reflection around the budget management in the UFCG based on a participatory model, fomenting the management changes and awareness of the new managers’ role. Its results may help and broaden the institution's participatory practices, helping managers to reflect on the current management model, given the contemporary challenges imposed by the political, economic and social conjuncture to public institutions. For the development of this research, the methodological plan was based on: bibliographic, documentary, descriptive, exploratory research and case study. The study place was the Federal University of Campina Grande and the eleven centers that make up the institution. The research subjects were the managers of the institution (Dean, Vice-Dean, Directors and Vice-Directors of the Center) and the university community through representatives of the Administrative Council (CONSAD), Teaching Council, Research and Extension Council (CEPE) and Superior Chamber of Administrative and Financial Management. The data collection was done through electronic questionnaires, sent to the subjects of the survey by e-mail. And the data treatment and analysis were performed through a qualitative analysis, based on the answers provided by the interviewees, who were confronted with the institutional development plan of the UFCG, institution statute and with the concepts raised in the bibliographic review and experiences of other institutions. As a result of the research, the elements most pointed out by the interviewees regarding UFCG's budget planning and management were: transparency and dialogue lack with the university community, autonomy lack of the Centers and centralization. However, the researchers highlighted the possibility of changing this scenario, due to some points listed in the current management program chart. Regarding the possibility of implementing the PB, 77% of the respondents believe that it is possible its implementation for a variety of reasons: because it is adaptable to the institution current administrative structure, to clarify the needs of the Centers, to achieve a democratizing public management, possibility of never prioritized service to the demand, to attend the institutional yearnings. It is observed that almost all counselor members would like the implementation of the PB in the UFCG. In this way, nothing more current for the entities that manage public resources than the engagement of the citizens for a better management implementation. These institutions, especially the IFES, need to recognize the potentialities they have, since in several areas of science, there are several projects developed daily in these institutions, and can subsidize managers in the administration of these organizations.