Estratégias e efetividade da gestão orçamentária da Universidade Federal de São Carlos (UFSCar) no período de 2021 A 2025

Abstract

This research analyzes the budget management of the Federal University of São Carlos (UFSCar), focusing on budget centralization within a multicampus structure in a context of fiscal constraints and instability in financial execution during the period from 2021 to 2025. The study is based on the problem of understanding to what extent the university’s budget insufficiency results from inequalities in the distribution of resources among Federal Higher Education Institutions (IFES) and how centralized budget management has responded to this scenario, considering its strategies, levels of effectiveness, and main obstacles. The research adopts a qualitative, exploratory, and descriptive approach, grounded in participant observation, combined with documentary analysis and the use of institutional data from UFSCar and national databases, such as data systematized by Associação Nacional dos Dirigentes das Instituições Federais de Ensino Superior (ANDIFES) [National Association of Directors of Federal Higher Education Institutions]. The analysis was conducted based on analytical categories, especially occurrences, strategies, effectiveness, and obstacles, allowing for an integrated interpretation of budgetary dynamics during the analyzed period. The results show that budget centralization has consolidated itself as the predominant governance strategy, contributing to control, resource rationalization, and mitigation of fiscal risks. However, its effects on effectiveness appear ambiguous, since, while it ensures budgetary discipline, it also limits the autonomy of units, administrative flexibility, and the capacity to adapt to institutional demands, especially in the multicampus context. Furthermore, the research demonstrates that budget insufficiency does not result exclusively from internal management factors, but is also associated with structural constraints related to resource distribution within the federal higher education system. In this sense, the effectiveness of budget management is understood as a relational phenomenon resulting from the interaction between external funding constraints, institutional strategies, and internal organizational dynamics. As a contribution, the study offers an integrated analysis of budget management in multicampus universities, proposing elements to improve decision-making processes, informational controls, and resource allocation, aiming to promote greater effectiveness, transparency, and equity in public university administration.