Alocação de recursos orçamentários por meio de emendas parlamentares nas instituições federais de ensino superior da Paraíba.

Abstract

The Federal Institutions of Higher Education (IFES) are autarchies financed mostly with resources from the national treasury and, assuming that the government budget is limited and the demands of the IFES are growing, they can seek alternative forms of financing that can increase their revenues and enable its continued actions and expansion of the education system. Parliamentary amendments arise in this context, by offering the possibility of supplementing the resources ordinarily allocated in the annual budget destined to these institutions. Given the above, this research aims to investigate the behavior of the allocation of budgetary resources arising from parliamentary amendments in the IFES of Paraíba in the period from 2014 to 2022, in relation to the regular budget of these institutions. To this end, a quantitative approach of a descriptive and exploratory nature was adopted, making use of documentary and bibliographical research. A survey was carried out, based on data on the Union's budget execution available on the Chamber of Deputies website and on the Gerencial Treasury system, of the quantity and values of parliamentary amendments intended for IFES in Paraiba in the period from 2014 to 2022. A set of nine variables were considered and analyzed, which are: volume of amendments, type, author, expense nature group, budgetary unit and budgetary action, as well as the percentage committed, liquidated and paid. The results revealed that, in the period, the financial volume of the parliamentary amendments allocated in the Paraíba IFES was low, when compared with the annual ordinary budget of these institutions, not even reaching, in the best year of the series, 4% of total participation. However, when the amount of the amendments was compared only with the resources destined exclusively to investments, the relative percentages exceed, in the three institutions, 70% of participation in some of the years examined. The present study contributes to this discussion by investigating the financial relevance of contributions arising from amendments to the budgets of these entities, evidencing the form of use and effectiveness of this type of financing. In order to improve, guide and improve the procedures and methods now adopted by the management of these institutions in order to intensify the raising of federal budget resources that can boost their investments and act as a condition for the provision of quality public education.