Financiamento das IFES e sua relação com os modelos existentes de descentralização orçamentária

The budget resources for the maintenance of teaching activities comprise the total value estimate for this institution minus the resource of payment of personnel, whose transfer is given by a mathematical matrix. The model for the decentralization of these resources at UFPE is named MODALOC and it uses as a calculation basis: teaching hours given over hours of teaching staff contracted; weekly student-hour and published work. Each IFES, in view of its autonomy, deliberates on the form of internal redistribution of resources, not necessarily using a model. The objective of this research was to analyze if there is a pattern of the variables used in the resources redistribution models, in order to suggest the UFPE to include or exclude variables, as well as to demonstrate if the possible lack of standardization of the models generates problems. The methodology is characterized as qualitative followed by bibliographic research and can also be considered quantitative. The results revealed that 80% of IFES decentralized OCC resources and 96% decentralized pass and daily resources; as to the existence of a mathematical model to decentralize resources, 21 (84%) reported using a model. Results showed that "there is no standard in decentralized resource allocation models". For 88.3% of managers, the lack of standardization of internal models of decentralization does not generate a problem in the application of resources. The incorporation of some variables into the current UFPE model was suggested to consider qualification teachers and quality of the courses.