Método de indicadores para avaliar o controle de gastos na administração dos convênios de uma instituição de ensino superior pública

Abstract

This dissertation proposes a performance indicator method aimed at controlling public expenditures in the management of agreements within a public higher education institution (HEI). In a context marked by budgetary constraints, increasing demands for efficiency, and growing requirements for transparency in public administration, the adoption of instruments that allow for the systematic evaluation of public resource allocation becomes essential. The study is justified by the need to align agreement management with the strategic outcomes of the University of the State of Mato Grosso (UNEMAT), as established in its Institutional Development Plan (PDI 2022–2028), serving as a tool for expenditure control and the modernization of internal processes. The main contribution of the research lies in the proposal of a method that is applicable and validated within the institutional context analyzed. Methodologically, the study adopts a quali-quantitative approach, is applied in nature, and employs a descriptive design, developed through a case study at UNEMAT. Bibliographic, documentary, and field research were conducted, encompassing the qualitative analysis of the perceptions of staff involved in agreement management and the quantitative analysis of data collected through a diagnostic questionnaire, which ensured greater consistency and reliability of the results. The dissertation is structured into five stages, covering institutional characterization, mapping of agreement processes, definition of performance indicators, and the formulation of strategic actions aimed at improving public expenditure control. The results achieved revealed significant advances in the management of agreements at UNEMAT, including the strengthening of an institutional culture of evaluation, the expansion of accountability, and the improvement of mechanisms for controlling and monitoring financial execution. The proposed method contributed to the systematization of information, supporting more evidence-based decision-making and the identification of weaknesses in agreement execution processes. Additionally, the method demonstrated potential for replicability, allowing adaptation to other public institutions facing similar challenges in agreement management and public expenditure control. Thus, the research contributes to the improvement of financial management in Higher Education Institutions, with positive effects on the implementation of academic policies and the strengthening of the institutional mission of excellence, social responsibility, and commitment to the public interest.