Distribuição orçamentária nas Instituições Federais de Ensino Superior o caso da Universidade Federal de Santa Maria

Abstract

This study aims to analyze how it is realized the resources distribution for Higher Education Federal Institutions of (IFES) and presents the rules adopted by Univeridade Federal de Santa Maria (UFSM) in the internal division of these resources. This work will present concepts about public resources and resouces matrix in addition to the federal law that guides the subject. It is a qualitaive research wich used documents like the Lei Orçamentária Anual (LOA) from the Federal Govern and also information about Índice de Distribuição de Recursos (IDR) at UFSM. The main results of this research showed that the rules adopted by the Ministério da Educação consider the number of equivalent full-time students in undergraduate, master's, doctoral and residency to calculate the matrix of IFES. However, the UFSM has its own criteria for sharing its resources and it uses indicators in educational groups, research and extension to compose your distribution formula, but the greatest multiplier factor for this sharing refers to the ratio of graduates by places offered in the entrance exam in a given period. This research also shows that the the financial autonomy of IFES is limited because the main types of expenses are legally established as compulsory expenditure, mainly in personnel expenses and charges which comprise 77.40% of the resource.