Planejamento orçamentário: as práticas da Universidade Federal de Lavras

The present paper presents an approach about the budget planning carried out at Federal University of Lavras (UFLA), in the state of Minas Gerais, Brazil. Having a plan is a helpful tool of institutions management, which must possess a planning vision both about the present and the future. Decision making and future actions in any kind of economic activity or public interest, must be planned. The brazilian public institutions planning depends on the Government long-term planning which must be executed to meet the gools set by the Federal Government. This University, UFLA, has its budget based on the allocation model of budget resources led by Department of Higher Education (SESu) of MEC (Education an Culture Minister) together with National Association of Directors of Federal Institutions of Higher Education (ANDIFES). In searching an efficient management of the public resources, through improving the management using management activities, and to rise the use of those resources, a part of UFLA resource is applied in a decentralized way, which is called “Matrix of decentralization of UFLA resources” (Matrix-UFLA). From the setting of UFLA Matrix, was a management advance, mainly in the way of planning and expenses control of the Occ- others cost and capital. It was possible allocate resources in a balanced way, recognizind confrontation for a “fair slice” of resources.