O mapeamento dos processos orçamentários do Centro de Ciências da Saúde da Universidade Federal de Santa Maria (UFSM)

Abstract

The budget management is a challenge for the public organization, which needs to adapt itself to a new model of administration behavior. At UFSM, Education Centers administrative funds allocated by the central administration. This study was conducted at Health Sciences Center (CCS) and aimed to analyze the budget understanding by the sub-units managers, as well as to map the budget process at UFSM. We conduct a descriptive and qualitative survey through a case study interviewing seventeen (17) sub-units managers. The interview consisted of 21 questions about knowledge and the planning of the budget. The results showed the need to improve the transparency of actions and provide the sub-units managers with adequate information and tools for the accomplishment of their tasks. It is also necessary to make less complex the process regarding resources allocation from the Central Administration to Education Centers and from these to their sub-units.