BUDGET MANAGEMENT IN BRAZILIAN FEDERAL UNIVERSITIES: CHALLENGES, PRACTICES AND TRENDS

Abstract

Faced with the fiscal constraints of Constitutional Amendment No. 95/2016 and the New Fiscal Framework, federal universities encounter growing pressure for efficiency and financial sustainability. Through a literature review, this study systematized the challenges, practices, and trends in budget management across these institutions, analyzing 17 studies published between 2017 and 2025 in the BDTD and CAPES Periodicals Portal databases. The primary challenges identified involve external factors, misalignment between planning and execution, political and informal influences on fund allocation, and administrative inefficiencies. In response, practices and trends aimed at transparency, governance, and resource optimization stand out, including predictive cost modeling, attracting private capital, participatory budgeting, information systems, and the establishment of management indicators. However, the research highlighted a lack of homogeneity across these actions, indicating that, due to institutional specificities, solutions adopted in one university do not necessarily produce the same outcomes in different academic settings.