Modelos de rateio orçamentário entre os campi de uma universidade federal multicampi: o caso da UTFPR

Abstract

The distribution of budgetary resources for education, as stipulated in the Annual Budget Law (LOA), is a critical process overseen by the Ministry of Education. This allocation is designed to enhance the efficiency of the Federal Public Education System, particularly among universities, institutes, and affiliated organizations. A key determinant in this allocation is the equivalent student metric, strategically employed to mitigate dropout rates and encourage overall system efficiency. This study delves into the implications of implementing an equivalent student-based distribution matrix for internal budget allocation within UTFPR, a Multicampi Federal Public Institution, focusing on the Efficiency and Justice principles. Employing a case study framework, the research utilizes an analytical and qualitative approach with a descriptive objective, incorporating bibliographic and documental technical procedures. The findings reveal that the adoption of an equivalent student-based distribution matrix would result in an augmented budget for several campi, including Londrina, Apucarana, Toledo, Guarapuava, Cornélio Procópio, Ponta Grossa, Campo Mourão, and Dois Vizinhos. Conversely, some campi such as Francisco Beltrão, Medianeira, Pato Branco, Curitiba, and Santa Helena would experience a reduction in allocated resources. While the equivalent student-based distribution matrix aligns well with the efficiency principle, it is essential to note that justice, particularly the principle of equity, is better served by the current allocation model at UTFPR. This underscores the complex interplay between efficiency and justice in the context of budgetary resource distribution, warranting careful consideration for a balanced and equitable outcome.