APPLICATION OF PUBLIC BUDGET RESOURCES: EXPENDITURE ON INFORMATION TECHNOLOGY (IT) AT FEDERAL UNIVERSITIES BETWEEN 2013 AND 2022

Abstract

This research was initiated from the subject"Financing Brazilian Education", offered by the Postgraduate Programme in Education (PPGE/UFG), to acquire and disseminate specific knowledge about the financing of education in Brazil, as well as being a mechanism for training new researchers in the field of education financing. The quantitative study, with descriptive procedures based on documentary research, analyzed public information on the budget resources allocated to information technology (IT) expenses in Federal Universities (UFs) between 2013 and 2022, taking into account the expenditure groups and regions of the country (Brazil). The results showed that no region achieved a liquidation rate higher than 50.62%; in the North, this rate was only 36.54%. Given the above, and considering the findings of Rodrigues et al. (2023), it can be inferred that in the last decade, there has been a scenario of increasing budget restrictions, especially accentuated in the 2015/2016 and 2018/2022 periods. These reductions have mainly affected discretionary expenditure, limiting the ability of public managers to allocate resources efficiently. Spending on personnel, costs, and investment have all fallen significantly, with investment suffering the most. The conflict between economic and social interests in education is a key challenge; therefore, a fair allocation of resources is essential to improve the quality of public education and reduce inequalities, strengthening the role of universities in national progress and building a fair and more democratic education system.