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Abstract(s)
A gestão orçamentária das organizações públicas segue um conjunto de processos e procedimentos estabelecidos pelo governo e pelas normas internas da própria instituição. Ao realizar o levantamento de governança e gestão pública, incentivando às organizações a se autoavaliarem, considera-se que o controle externo realizado pelo Tribunal de Contas da União (TCU) pode contribuir para o avanço e melhoria na governança e gestão da Administração Pública. Assim, a partir do baixo grau de maturidade em gestão orçamentária, classificado como quase inexistente, na autoavaliação do Instituto Federal de Educação, Ciência e Tecnologia de Mato Grosso (IFMT) em 2021, surgiu a motivação de realizar esta pesquisa para investigar o patamar atual da Instituição em relação às práticas de governança e gestão orçamentárias. O presente estudo, quanto aos objetivos, caracteriza-se como descritivo, com pesquisa bibliográfica e de legislações para a fundamentação teórica da temática, e, quanto aos procedimentos foi um estudo de caso com utilização de instrumentos documentais como fonte da pesquisa e coleta de informação por meio de dados secundários, para verificar o nível de maturidade dos IFs na autoavaliação realizada em 2021, e aplicação de questionário para captar a perspectiva atual dos gestores de nível estratégico e tático em relação a adoção das práticas na Instituição, fazendo um comparativo entre os indicadores construídos nos dois momentos. Considera-se que a participação dos gestores foi razoável (73,68%), abrangendo cerca de 90% das unidades administrativas, e que foi demonstrado um avanço no grau de maturidade, sendo considerado pela maior parte dos gestores (64,29%), no nível intermediário para os aspectos de gestão orçamentária e financeira, e por 78,57% como minimamente no nível intermediário para o indicador de governança orçamentária, o que validou uma das hipóteses deste estudo. Espera-se que o resultado possa incentivar a organização na melhoria na gestão dos recursos públicos.
Budget management in public organizations follows a set of processes and procedures established by the government and by the institution's own internal rules. By carrying out the governance and public management survey and encouraging organizations to self-assessment, it is considered that the external control carried out by the Federal Court of Auditors can contribute to advancing and improving the governance and management. Thus, based on the low level of maturity in management, classified as almost non-existent, in the self-assessment of the Federal Institute of Education, Science and Technology of Mato Grosso in 2021, the motivation to carry out this research arose to investigate the institution's current level of governance and budget management practices. management practices. In terms of objectives, this study is characterized as descriptive, with bibliographic and legislative research to provide a theoretical basis for the subject, and in terms of procedures, it was a case study using documentary instruments as a source of research and collecting information through secondary data, to verify the level of maturity of the Federal Institutes in the self-assessment carried out in 2021, and applying a questionnaire to capture the current perspective of strategic and tactical level managers in relation to the adoption of practices in the Institution, making a comparison between the indicators constructed at both times. It is considered that the participation of managers was reasonable (73.68%), covering around 90% of the administrative units, and that an advance in the level of maturity was demonstrated, with most managers (64.29%) considering it to be at the intermediate level for the budgetary and financial management aspects, and 78.57% as minimally at the in termediate level for the budgetary governance indicator, which validated one of the hypotheses of this study. It is hoped that the results will encourage the organization to improve its management of public resources.
Budget management in public organizations follows a set of processes and procedures established by the government and by the institution's own internal rules. By carrying out the governance and public management survey and encouraging organizations to self-assessment, it is considered that the external control carried out by the Federal Court of Auditors can contribute to advancing and improving the governance and management. Thus, based on the low level of maturity in management, classified as almost non-existent, in the self-assessment of the Federal Institute of Education, Science and Technology of Mato Grosso in 2021, the motivation to carry out this research arose to investigate the institution's current level of governance and budget management practices. management practices. In terms of objectives, this study is characterized as descriptive, with bibliographic and legislative research to provide a theoretical basis for the subject, and in terms of procedures, it was a case study using documentary instruments as a source of research and collecting information through secondary data, to verify the level of maturity of the Federal Institutes in the self-assessment carried out in 2021, and applying a questionnaire to capture the current perspective of strategic and tactical level managers in relation to the adoption of practices in the Institution, making a comparison between the indicators constructed at both times. It is considered that the participation of managers was reasonable (73.68%), covering around 90% of the administrative units, and that an advance in the level of maturity was demonstrated, with most managers (64.29%) considering it to be at the intermediate level for the budgetary and financial management aspects, and 78.57% as minimally at the in termediate level for the budgetary governance indicator, which validated one of the hypotheses of this study. It is hoped that the results will encourage the organization to improve its management of public resources.
Description
Keywords
Gestão orçamentária Governança Administração pública Instituto Federal de Educação Budget management Federal Institute of Education Governance Public administration