Os cancelamentos dos restos a pagar não processados na UFPB: causas, padrão e implicações na gestão acadêmica e administrativa

Abstract

Public universities are branched and multifunctional institutions whose interactions go beyond the educational field. The articulation between academic and administrative management, as well as budget execution, directly influences the development of activities and the implementation of public policies. In this context, Restos a Pagar (RAP, or Outstanding Payables) stand out as a mechanism created to ensure the continuity of expenses initiated in one fiscal year into the following year. Although they present positive aspects, RAP—especially Restos a Pagar Não Processados (RPNP, or Unprocessed Outstanding Payables)—may pose risks to the quality of public spending and the effectiveness of budget planning. This research aims to analyze the cancellations of RPNP arising from discretionary expenses committed between 2018 and 2021 in the management unit linked to the Administrative Pro-Rectory (PRA) of UFPB. Among the specific objectives, the following stand out: to identify the causes of cancellations; to analyze the pattern of RPNP; to assess the implications for academic and administrative management; and to develop an interactive dashboard to support UFPB’s budget management. This is a descriptive study, with a qualitative approach, based on documentary research. Data were analyzed using the Thematic Content Analysis technique. The documentary analysis identified 21 categories of reasons for cancellations, including: automatic cancellations, failure to deliver goods or services, expiration of Decentralized Execution Agreements, and non-payment of scholarships and grants. Additionally, RPNP cancellations were measured under different indicators and perspectives, such as expenditure nature, student assistance, execution by teaching centers, and number of enrolled students. The results revealed that PRA/UFPB committed, on average, 37.02% of its discretionary budget to RAP, most of which corresponded to RPNP. Of these, approximately R$ 6.29 million were canceled annually, totaling R$ 25.17 million in the analyzed period—an amount equivalent to the loss of an entire year’s budget allocated to RAP.