Indicators for evaluation of university budgetary management - a case study for the University of Brasilia

Abstract

In an environment where the budget of public Higher Education Institutions - HEIs is increasingly scarce, there is an urgent need for management monitoring instruments for the appropriate allocation of public resources. The objective of the work was based on building a set of indicators capable of evaluating the budgetary management of public HEIs, in order to enable greater transparency and effective internal control. The 6Es methodology was used to develop indicators aligned with the dimensions of effort (economy, excellence and execution) and result (effectiveness, efficiency and effectiveness), with the data collected through research with specialists and analysis based on the Delphi technique. Initially, six indicators were proposed and another 20 identified by experts. At the end of the methodological procedure, 12 indicators were identified to assess the budgetary management of public HEIs.