The Impositional Budget makes the budgetary and financial execution of a certain percentage
of parliamentary amendments on the public budget mandatory, characterizing itself as an
important instrument for deputies and senators to effectively meet the demands of the
communities they represent. This work had as a general objective to analyze the challenges of
budget governance at the Federal University of Pará, taking into account the programmatic,
participatory and accountability dimensions (OECD, 2014). To achieve this objective, the study
was based on budget governance and the normative understanding that regulates the matter,
through which it was possible to identify the dimensions and factors appropriate for this
management. The data collection procedures used were participant observation, document
verification, interviews with four managers of the institution and application of questionnaires.
From the latter, 34 answered questionnaires were obtained, containing 20 items related to
budget management practices. To analyze the qualitative data, content analyzes were
performed, and for the questionnaires, descriptive statistical analysis. Thus, this research found
challenges in the need for improvement in the three dimensions of governance, highlighting the
need to strengthen the link between planning and execution (programmatic dimension),
improving the participation of the results achieved (participatory dimension), and high risk of
technical impediment and/or non-execution of resources through agreements (accountability
dimension). From the analyzes carried out, this study generated as a product the main premises
for improving the execution of parliamentary amendments and a draft resolution for the
management of decentralized resources through agreements.
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