Aplicação financeira e processos de controle de universidades federais

Abstract

This study aimed to propose the standardization of budget and financial management routines and the concomitant refinement of resource application control within the UFPA, through the development of a specific finance manual for Federal Universities. By analyzing the context of the Federal University of Pará (UFPA), the study identified the need for a manual to standardize and improve budget and financial management routines, contributing to the optimization of public resources. The study focuses on the creation of a tailored finance guide for federal universities in digital format to assist administrators in managing resources in accordance with local public administration standards, along with legally mandated accountability. The research results highlight the relevance of the manual as a crucial tool to aid financial management in an environment marked by political and economic instability and the implementation of budget cuts and contingency measures. The manual contributes to promoting transparency and efficiency in public management and strengthens the accountability of those involved in the administrative process of available resources. Furthermore, the manual addresses essential topics such as fundamental concepts of public finance, relevant legislation, the main operations of SIAFI (Integrated Financial Administration System), budget consultations, GRU (Union Collection Guide) collection, and Treasury Management reports. It is expected that the use of the instruction guide, in conjunction with administrator training, will help improve financial administration in federal higher education institutions and promote efficiency in the use of public resources to meet the objectives of the academic institution in question. This investigation contributes to the field of Applied Economics by examining the financial administration of federal universities and presenting proposals to improve the use of available public resources. The manual produced is considered a tool to guide processes in the public sphere, encouraging transparency, accountability, and stimulating social participation in the oversight of these resources. The manual provides an opportunity to conduct research to provide information to managers and economists, and supports the formulation of strategies for the more efficient use of resources, contributing to the promotion of equity in higher education.