THE BUDGETARY EFFECTS RESULTING FROM THE IMPLEMENTATION OF DECREE Nº. 9.428/2018 IN BRAZILIAN FEDERAL UNIVERSITIES

Abstract

The federal government showed strong growth in unprocessed outstanding payments (RPNP) in the period from 2008 to 2014, causing the Federal Audit Court to adopt measures to contain this increase. One of the measures was the issuance of Decree No. 9,428/2018, which, among other matters, provides that RPNPs not settled within 3 years of their registration will be canceled by the National Treasury Secretariat. The present research aims to analyze the effects of Decree No. 9,428/2018 on RPNP registrations at Federal Universities in Brazil, and what would be the relationships between RPNP registrations with Expenses committed in the 4th Quarter (4th Q), Expenses paid and cancellation of the RPNP. The methodology used is descriptive, documentary and qualitative research. Data collection was carried out with data extracted from the Federal Government's Integrated Financial Administration System (SIAFI). The qualitative analysis was carried out using descriptive statistics, the application of the T Test and panel data regression. The results achieved were that the variables Decree nº 9,428/2018, Commitments in the 4th Q and Expenses Paid have a significant effect on registrations in RPNP and the variable RPNP Cancellation does not influence registrations in RPNP.