Relatório técnico – proposta para implantação: metodologia de distribuição orçamentária para instituições federais de ensino superior através da análise fatorial.

Abstract

Within the scope of the regulations governing the operation of UFCG, it was possible to find in its Statute (UFCG Resolution No. 05/2002) and in its Internal Regulations (UFCG Resolution No. 04/2004) that, respectively, the University Council and the Higher Chamber of Administrative-Financial Management would be the highest bodies responsible for approving the budget proposal, the internal budget of UFCG, the opening of additional credits, as well as the annual financial report of the rector, after consulting the Board of Trustees. At the same time, it was only possible to find Resolution No. 01/2004, which approved the Internal Budget of UFCG for the financial year of 2004, and no other document of the same content was published subsequently. According to the Rector's Regulations (UFCG Resolution No. 06/2005), the Planning and Budget Secretariat (SEPLAN) is responsible for preparing the institution's budget planning. Although there are methodologies that have been developed to support the process of distributing and allocating public resources within the scope of the IFES, such as the quantitative and qualitative indicators used by the MEC in the OCC matrix, it is understood that there are gaps to be filled, such as the use of indicators or methods that seek to reduce possible distortions in the budget allocation, that is, the absence of a methodology that can be considered practical enough and capable of encompassing several dimensions and indicators, through the inclusion of the institution's managers in the weighting and hierarchization of variables, as a way of proposing a more efficient internal budget distribution model aligned with the local needs of each organizational unit.