Recursos próprios, custos de transação e capacidade efetiva de execução orçamentária: uma análise da UFSCar

Abstract

The management of own-source revenues has become increasingly relevant in the context of federal universities, particularly in light of fiscal constraints and instability in the execution of discretionary resources. This study analyzes the management of own-source revenues at the Federal University of São Carlos (UFSCar) from 2021 to 2025, based on Transaction Cost Theory (TCT), with the aim of understanding the institutional conditions that influence the conversion of revenue collection into effective budget execution capacity. The research is characterized as a single-case study of a descriptive-explanatory nature, developed through a predominantly qualitative approach, with complementary use of quantitative data. Data were obtained through documentary analysis of institutional reports, regulations, government budget monitoring systems, and institutional records related to the operation of own-source revenue mechanisms by the Institutional Support Foundation (FAI). The results show that increased collection of own-source revenues does not automatically translate into greater spending capacity, as it remains subject to institutional mechanisms related to budget incorporation, coordination among administrative units, and constraints arising from the fiscal environment. The analysis demonstrates that revenue collection, budget authorization, and execution operate according to different temporalities, generating mismatches that increase the need for institutional coordination and adaptation. From the perspective of TCT, these elements were interpreted as transaction costs associated with the management of own-source revenues in Federal Institutions of Higher Education (IFES), related to uncertainty, procedural requirements and stages, and the continuous need for coordination among different administrative levels. As an applied outcome of the research, a budget planning, monitoring, and replanning instrument developed within UFSCar’s Office of Administration and Budget Coordination was analyzed and understood as an organizational mechanism aimed at strengthening institutional coordination and supporting budget execution monitoring. It is concluded that the main obstacles to the use of own-source revenues do not arise from insufficient revenue availability, but from the institutional conditions that mediate their incorporation and execution within the federal public budgeting system.