"Are leftovers really just leftovers?" Analysis of Cancelled Outstanding Payables (RAPs) at a Federal University between the years 2007-2022

Abstract

This article is an analysis of the canceled unpaid accounts payable of the University Foundation of Grande Dourados (UFGD) from 2007 to 2022. The aim was to highlight the nature of budgetary expenses broken down into up to eight digits, enabling the verification of the "item plus cancellation" and the maximum amount canceled each year. A report was generated in the Treasury Manager system with information item filters to facilitate the relevant research. The obtained data were processed using Microsoft Excel spreadsheets and the Minitab Statistical Software for analysis. In investigating the reasons for canceling these balances in unpaid accounts payable, virtual processes in the Integrated System of Assets, Administration, and Contracts (SIPAC/UFGD) were consulted. It was observed that the most prominent in the six-digit breakdowns were: consumable materials, other services from third-party individuals, and financial aid to students. However, an analysis was also conducted with an eight-digit breakdown, where material for dissemination stood out in 2018 and 2019, totaling 98 canceled commitment notes. With the implementation of Decree No. 9,428/2018, there was an impact in 2020 and 2021, as cancellations occurred in responsible management units linked to the Ministry of Education that had not happened before. Additionally, a business intelligence tool, Power BI, was presented to enable managers to more efficiently manage budgetary resources and the deadlines for unpaid accounts payable.