Impactos financeiros da Emenda Constitucional 95/2016 nas despesas da UFMG

Abstract

Constitutional Amendment 95/2016 limited public expenditures for a period of 20 years from 2017 to the amounts of prior year payments plus 7.2% in 2017 and the IPCA variation in subsequent years. Among the organs affected are the public universities that aim to disseminate knowledge beyond the social role before society. This paper investigates the expenditures of the Federal University of Minas Gerais in order to identify the financial impact of the Amendment in the period from 2017 to 2018. For this purpose, the behavior of expenditure in the period from 2008 to 2018 was compared to the reference IPCA. Subsequently, a comparison was made between the two years in effect of the Amendment (2017 and 2018) for the three previous years (2014 to 2016), the execution of the expense was analyzed, and the types of expenditures made through the analysis of the nature of the expenditure, in order to verify if there was an impact on the expenses related to the university's activity. A quantitative analysis of the data extracted from SIAFI, the IBGE website and the transparency portal of the federal government was carried out. It was concluded that there was a reduction in total expenditures and total payments in fiscal year 2018, and that expenses related to the UFMG's activity decreased from 2015 onwards, reaching almost 58% lower in the period after the amendment than in the previous period. In this period of declining aid and grants, it was identified that the use of own resources increased.