Análise da acumulação de gastos de final de ano na Universidade Federal do Pampa

• Autor(a) principal: Fagundes, Jose Paulo
• Data de Publicação: 2021
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Manancial - Repositório Digital da UFSM
• Texto Completo: http://repositorio.ufsm.br/handle/1/23993
• topic: Acumulação de gastos; Instituições orçamentárias; Governança; Hurry-up expenditure; Budgetary institutions; Governance; CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::ADMINISTRACAO PUBLICA

This dissertation addresses the hurry-up spending and deferral of expenses by means of end-of-year flexibility on discretionary current and capital primary expenditure at the Federal University of Pampa, in parallel with the description of the internal budgetary decision-making characteristics for the period between 2010 and 2019. The hurry-up expenditure and the year-end flexibility were described by period and line-item categories using two multiples of the annual average of budgetary expenditures with conter-physically benefits received into the financial year. Expenses on transportation, supplies and per-diem respond for more than 38% of its annual average as hurry-up expenditure on a recurring basis. Capital expenditures had responded for most of the hurried and erratically deferred expenditures. In parallel, a content analysis on documents on budgetary decisions and deliberations resulted in variables that were grouped into an initial theoretical construct of five factors. Through factor analysis, the construct was reduced to three predominant factors. Thus, the decision-making process of of the discretionary primary current and capital spending at UNIPAMPA was characterized by being more political than of social participation, and this model fits first, with the existence of rushed spending in budget execution verified in the period between 2010 and 2019 and , then, with an execution of most of the discretionary expenditures physically out of the financial year.