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

Abstract

Constitutional Amendment 95/2016 limited public spending for a period of 20 years starting in 2017 to the amounts paid in the previous year plus 7.2% in 2017 and the IPCA variation in subsequent years. Among the various bodies affected are the Public Universities, responsible for disseminating knowledge, with a fundamental social role in the face of society's needs. This work investigates the expenses of the Federal University of Minas Gerais, with the purpose of identifying the financial impact of the Amendment on the public expenses of the university in the period from 2017 to 2018. For this purpose, the behavior of university expenses in the period from 2008 to 2018 was evaluated compared to the reference IPCA. Subsequently, a comparison was made between the two years in force of the Amendment (2017 and 2018) and the three years prior to it (2014 to 2016). The execution of the expense was analyzed and the types of expenses incurred were identified through the analysis of the nature of the expense, in order to verify whether there was an impact of the Amendment on expenses related to the University's core activity. Data were extracted from the Federal Government Financial Administration System – SIAFI, from the Gerencial Treasury system, from the IBGE website and from the Federal Government transparency portal. The results showed that there was a reduction in committed expenses and total payments in the 2018 fiscal year and that expenses related to UFMG's core activity decreased from 2015, with values ​​of almost 58% lower in the period after the Amendment than in the previous period. In this period of decrease in expenses with grants and scholarships, an increase in the use of the university's own resources was also identified.