Gasto público e execução orçamentária: uma análise da aplicação de recursos na área de extensão no âmbito da Reitoria do Instituto Federal da Paraíba – IFPB, no período de 2015 a 2017

• Autor(a) principal: Netto, João Correia Lira
• Data de Publicação: 2019
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da UFPB
• Texto Completo: https://repositorio.ufpb.br/jspui/handle/123456789/15355
• topic: Extensão; Orçamento público; Execução orçamentária; Instituto Federal; Extension; Public budget; Budget execution; Federal Institute; CNPQ::CIENCIAS HUMANAS::EDUCACAO

This research is a study on Public Expenditure and Budget Execution: a analysis of the application of resources in the area of extension within the Rectory of the Institute Federal University of Paraíba - IFPB in the period from 2015 to 2017. The present study objective of analyzing the budget execution of expenditures directed to the area of in the scope of the Rectory of the Federal Institute of Paraíba (IFPB), using as a temporal cutoff the period from 2015 to 2017 and is composed of the following objectives specific: map documents and legislations pertaining to extension in the IFPB; to examine execution of the budget credit for the extension by nature of expenditure in the within the Rectorate of the IFPB; to relate the available budget credit to the real implementation of the budget for expenditures for the extension in the scope of the Rectory of the IFPB; and verify the implementation of IFPB extension projects from the perception of its coordinators and of employees involved in the management budgeting. This study is characterized by the qualitative approach, being descriptive, bibliographical and documentary research, with the objective of subsidize the theoretical information, as well as data obtained through reports extracted from the Management Treasury. The questionnaire was used as a collection tool along with extension project coordinators and servers involved in the management both financial ties to the Rectory of the IFPB. Finally, the present The study presented the execution of the budget credits for the activities of within the scope of the Rector's Office of the IFPB, verifying that the available executed in its entirety, even considering a significant budget cut as a result of economic policy measures. Concerning execution of extension projects based on the perception of their coordinators and servers involved in budgetaryfinancial management, it is pointed out as relevant aspects the enhancement of monitoring mechanism, such as the Treasury Management System, ensuring the efficiency and effectiveness of budget execution, as well as a effort for the extension project announcements to be prepared in accordance with the budgetary and financial programming of the institution, avoiding its discontinuity. On the other hand, the analysis of the data revealed some challenges: the credit destined extension projects are insufficient to meet the demands; late payment scholarships, impacting negatively on the development of activities and the extension be left in the third plane to the detriment of teaching and research, affecting the principle of inseparability.