INTEGRAÇÃO DO PROCESSO DE PLANEJAMENTO E ORÇAMENTO POR MEIO DO SISTEMA SIE

Abstract

Integrating planning and budgeting in public administration is a necessity, as it allows a greater transparency in the budgetary execution with the presentation of management information to decision makers in the University. At the Federal University of Tocantins (UFT), this integration is one way to improve implementation of the budget destined to UFT and increase control of the expenditures in order to meet what was proposed in the Institutional Development Plan. In this context, the present study presents the systematic used by Federal University of Tocantins to integrate the institutional planning and the budget available for financing actions, this being a tool in the decision-making and management optimization. This integration was accomplished using the Teaching Information Sistem (SIE), a project that began to be developed by University of Santa Maria (UFSM), with support from Higher Education Secretary (SESu) of the Ministry of Education (MEC). The adoption of the model improved the existing planning process within the institution, but also provided the opening of a new paradigm in budget management, with appointment to a decentralized management.