Despesas discricionárias de custeio: uma análise das destinações dos gastos do IBGE

This study was carried out with the objective of analyzing the budget execution of the Brazilian Institute of Geography and Statistics (IBGE) in 2016, focusing on its discretionary expenses of costing to identify the public expenditures of the body, by activities and state units. The study is characterized as a descriptive research, performed through documentary analysis. Data were collected by lookups in the Brazilian’s Integrated System of Financial Administration (Siafi) and the Management Report of 2016 prepared by IBGE. Collected data were organized into analysis worksheets and are presented in the body of the study with individualized analysis for each of the three groups of expenditure surveyed: analysis of the total execution, analysis of the execution of discretionary expenses of costing and analysis of the execution of discretionary expenses of infrastructure. The results highlight the activities that consumed more resources, the costing elements that were more expensive and the state units that absorbed most of the expenses of costing. The contemplated state units account for approximately 80% of the expenditures on this expense. In some cases, expenditures have had their accounting classifications aggregated so as not to undermine the analysis, since the same purpose/type of expenditure can be attributed to different expense sub-elements. The results contribute to the definition of budget policies and activity plans, support decision making, and give transparency to the credit flow operated by public institutions in the different dimensions assumed by them.