ANALYSIS OF THE EXPENDITURE OF A FEDERAL INSTITUTION IN HIGHER EDUCATION FOR THE YEARS FROM 2015 TO 2017

Abstract

Quality in education is of utmost importance for development in society. Thus, this article aimed to analyze the collected revenues and committed expenses extracted from the management reports of the Federal University of Amazonas, from 2015 to 2017. We used the descriptive, quanti-tative, bibliographic and documentary research methodology using statistics. Descriptive. From the result, it was concluded that the correlation coefficient (Pearson's r) was 0.93 demonstrating a very high correlation between revenue collected and committed expenditure, and it was found that as the revenue collected increased, there was an even greater increase. Expenditure com-mitted, demonstrating a deficit in budget execution. Revenues also showed a coefficient of variation of 52.90%, while expenses showed a variation of 6.14%, showing a dispersion between the series average values, the variation of the standard deviation in relation to the average states that: subtracting The average result was R $ 6,040,034.90, while adding the average resulted in R $ 19,606,145.10 of changes in resources. This survey analyzed ordinary and linked revenues and ordinary and budgeted expenses by their totals for the periods analyzed in this survey.