Gestão da execução dos restos a pagar não processados nos Institutos Federais de Educação.

Abstract

The public manager is obligated to execute the government budget in order to meet the demands of society. The scarcity of public resources increases the need for proper management of budget execution. However, due to the continuous nature of public administration activities, a portion of this budget may not be executed within the calendar year. These amounts can be registered as payables, which is a tool allowed by legislation, enabling the execution of these resources in subsequent years. However, the use of payables, especially the non-processed ones, which should be an exception, has increasingly become the norm in federal public administration. This has led to what is considered a parallel budget and a disregard for the annuality principle. As a result, managing their execution has become a challenge for public managers. In this context, the present research analyzed the level of execution management of non-processed payables in the Federal Institutes of Education in Brazil during the period from 2020 to 2024. To this end, budget execution reports extracted from the Treasury Management System were analyzed to collect data on non-processed payables. Finally, a management performance indicator for the execution of non-processed payables was applied. The results showed an average level of management in the execution of non-processed payables during most of the period analyzed in the Federal Institutes of Education in Brazil. Nevertheless, there was evidence of improvement in the execution management indicators in some of the years studied, although still insufficient to change this overall diagnosis. This highlights the need for actions by the managers of the Federal Institutes of Education in Brazil to achieve better management of non-processed payables and greater application of public resources for the academic community.