ORÇAMENTO PÚBLICO NA REDE FEDERAL DE ENSINO: Uma análise dos fatores que influenciaram o planejamento e a execução orçamentária dos Institutos Federais de Educação no Brasil de 2010 a 2013

Abstract

This research aims to determine the influence that the amount of câmpus and many students have on the value of planning, funding and implementation of the budget of the Federal Institutes of Education between the years 2010 to 2013. This study finds its justification in the need of check whether the relationships found are consistent with the institutional purposes of these public entities such as assessing the level of public spending efficiency. To this end, the present work is configured as a descriptive study with a quantitative approach. Were collected câmpus number data and students of the 38 Federal Institutes in Brazil from 2010 to 2013. By using multivariate linear regression models was possible to verify that the variables that influence remains in the budget planning of these institutions , cause less impact over the budget allocation process and execution of expenditures during the year, thus presenting an indication that budget execution is not aligned to the mechanisms used during budget planning .