Eficiência relativa da execução de restos a pagar nas Universidades Federais Brasileiras

Abstract

Considering the scarcity of public resources and the great pressure exerted on the public managers in order to ensure the best use of resources, avoiding the waste of budget allocation in line with the correct allocation of expenditures, the theme of budget execution efficiency is made always relevant. It happens that the effective public spending goes through complex and bureaucratic bidding processes, pressure for commitment of expenses at the end of the year, contingency of resources, among other obstacles. In this context, the execution of Remains to Pay is relevant, through which a substantial part of public spending, especially those of investment, passes. Thus, the objective of this study is to evaluate the relative efficiency of the budgetary execution of the remains to pay in the scope of the Brazilian federal universities, in the last 5 years, through the analysis of the budgetary execution data, enrollment of commitment on remnants to be paid and its subsequent settlement or cancellation. To reach the proposed objective the study adopted a quantitative approach, to make a descriptive analysis through documentary research. Data from the budget execution of 59 of the 63 federal universities, extracted from the Financial Administration System of the Federal Government (SIAFI, through the Treasury Management tool, which does not allow to classify the sample used as census, but to cover a sufficiently representative portion of the federal educational institutions. A descriptive analysis of the data on budget execution and Remains Payable was carried out initially. Later, in order to calculate relative efficiency, data from the budget execution of Remains to Pay were analyzed through the use of the data-involution analysis technique, applying the variable returns model of output-oriented scale (BCC), using the Frontier Analyst Software. Thus, the results of the study showed that the Federal University of Health Sciences of Porto Alegre (UFCSPA) was the only institution to achieve a 100% efficiency index throughout the study period. The Federal University of Paraíba (UFPB) was the university with the worst performance in the period studied, presenting an average efficiency index of 42.3%. The region with the best performance was the Southeast region, which showed an average efficiency in the period studied of 86.82% and the region with the worst performance was the North region, with a mean of 75.28%.