Banca de QUALIFICAÇÃO: MAGALY MOREIRA DE LIMA MACEDO DE ARAUJO

Uma banca de QUALIFICAÇÃO de MESTRADO foi cadastrada pelo programa.
STUDENT : MAGALY MOREIRA DE LIMA MACEDO DE ARAUJO
DATE: 06/05/2026
TIME: 09:00
LOCAL: Videoconferência
TITLE:

A Guideline of Good Governance Practices for the Liquidation Phase in the Budget Execution of a Federal Higher Education Institution.

KEY WORDS:

public governance; internal control; budget execution; expenditure liquidation

PAGES: 84
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUBÁREA: Administração Pública
SUMMARY:

Public administration has increasingly sought to enhance governance through improvements in processes, outcomes, and control mechanisms over public resources. In the administrative and financial domain, these resources are managed through the budget, which is structured into distinct stages. Among these, this study focuses on the budget execution of expenditures, comprising the stages of commitment, verification, and payment. The verification stage involves confirming the creditor’s entitlement and ensuring the documentary compliance of public expenditures, requiring the application of internal control mechanisms to guarantee the legality of related procedures. Considering that internal controls play a key role in strengthening governance, and that enhancing governance and institutional management is a strategic priority at the Federal University of Rio Grande do Norte (UFRN), this study aims to propose, based on a diagnostic assessment of the expenditure process, a support guide designed to improve internal controls in the expenditure verification stage. This initiative seeks to enhance efficiency, standardization, and reliability in budget execution at UFRN. This research is justified by its practical, social, and theoretical relevance. Practically, it contributes to institutional efficiency by strengthening governance and adopting instruments that support control in expenditure verification. Socially, it aligns with Sustainable Development Goal 16 by promoting public value. Theoretically, it addresses gaps in the literature on budget execution at the verification stage, while encouraging further studies and fostering integration among sectors involved in expenditure processes. Methodologically, this study adopts a single case study approach, characterized as applied, descriptive, and qualitative research. Data collection will involve documentary analysis, supported by checklists and content analysis, as well as interviews and questionnaires. Following data collection and analysis, process modeling will be conducted using BPMN notation and Bizagi software. Finally, a guide of good governance practices for the expenditure verification stage will be developed. It is expected that the resulting technical product will contribute to a better understanding of expenditure verification procedures at UFRN, reduce operational risks, and enhance institutional governance and efficiency.

COMMITTEE MEMBERS:
Interno - 1802050 - CARLOS DAVID CEQUEIRA FEITOR
Presidente - 3277226 - MAYARA BEZERRA BARBOSA
Interno - 4322109 - VALDEMIR GALVAO DE CARVALHO