Predictive study of the budgetary impact of Constitutional Amendment nº 95/2016 on Brazilian federal universities

• Autor(a) principal: Karam de Oliveira, José Claudio
• Data de Publicação: 2021
• Outros Autores: Moreira Chagas Corrêa, Denise Maria
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Controle (Online)
• Texto Completo: https://revistacontrole.tce.ce.gov.br/index.php/RCDA/article/view/686
• topic: Constitutional Amendment no. 95/2016. Law of Public Expenditure Cap. Federal Universities. Budgetary impact.; Emenda Constitucional no. 95/2016; Lei do Teto dos Gastos Públicos; Universidades federais; Impacto orçamentário.

The Constitutional Amendment no 95/2016, known as the Public Expenditure Cap’s Law, aiming at limiting the primary expenses growth, for the next 20 years, was approved in 2016. The primary objective of this study was analyzing the budgetary impact law on the Brazilian federal universities over the next five years (2018-2022). This study was an exploratory, quantitative, documentary and census research, as it covered the 63 Brazilian federal universities. The predictive study segregated expenditure into staff, other current expenses, and investment, in three scenarios: optimistic, neutral and pessimistic. The results revealed that the expenditure limit imposition in all three scenarios indicated that universities won’t be able to adapt to the new fiscal regime, in the very first year, in 2018, and that investment spending will be the most affected.