THE USE OF INDICATORS FOR BUDGET MANAGEMENT EVALUATION: A CASE STUDY AT A FEDERAL UNIVERSITY LOCATED IN SOUTHEASTERN GOIÁS

Abstract

In a scenario of budget shortage, public managers of Brazilian federal universities rely on the use of indicators to evaluate the agency's budget management and also to contribute to the adoption of corrective actions. The objective of this article is to evaluate the budget management of the Federal University of Catalão in the 2022-2023 biennium, based on 12 indicators developed and validated by experts in the field of budgeting. The methodology was developed through a descriptive case study, using indicators adapted from the methodology of the six "E": economy, efficiency, efficacy, effectiveness, execution and excellence. Eight indicators with positive results and four with negative results were noted, and it was possible to observe the expansion of expenditures for the maintenance of essential services. Despite the applicability of the indicators having been validated, gaps were identified, among them the lack of evidence of other sources of funding, such as parliamentary amendments from the bench, commission, and decentralization of other bodies to support their functioning.