Integridade no processo de execução financeira da Administração Pública Federal: proposta de política e plano de ação para Universidade Federal de Juiz de Fora

Abstract

The study aimed to understand the elements that should integrate a financial execution policy for the Federal University of Juiz de Fora and to establish what should be done so that the current practices follow its determinations. A qualitative approach was used, through bibliographic research, documentary analysis and interviews with individuals who demand and execute payments in the institution. A certain fragility in the standardization and absence of formalization of routines and procedures was noted, deficiency in the delimitation of responsibilities and functions, in addition to he need to adapt to some norms and principles, whose observance is limited. The policy was then elaborated, with the aim of contributing to the promotion of integrity in the financial execution process. It was constituted by its own purpose, principles and guidelines that should be the basis of the financial execution process; and presented the sectors and actors involved in this process, as well as detailed their responsibilities and functions. In parallel, to adapt the current practices, the following actions were proposed: update the current internal regulations that define responsibilities and functions, regulate and disseminate the proposed financial execution policy, train the servants involved in the process, encourage the exchange of knowledge and development of discussions among these servants, create and maintain an updated UFJF payment website,, promote actions aimed at raising the awareness of servants about the importance of their activities and the risks involved in them and, finally, review and update the policy whenever necessary.