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Abstract This study sought the results of the actions carried out by a public higher education institution according to the year 2011 in 2016, based on its composition, evolution, the actions performed by the managers, and the results achieved. For that, a case study was carried out with inspection of data with the control and inspection bodies, information about the SIAFI system and the Management Reports. Doses were examined in the analysis of the total amount committed and registered during the period that the capital expenses were paid in RP. The expenses that make the payment of reimbursement to benefits paid (RPNP) noted that the representativeness of expenses was conditioned by the provision of services by legal entities, specifically functions essential to the functioning of the university. The creation of RPNP registrations referred to a more representative nature of remuneration in composition, together with the actions of the departments responsible for remuneration management, the disclosure of a greater interaction with the study contract, the performance of training for computers of expenses and Implementation of specific procedures. Author Biographies Gabriel Nilson Coelho, Universidade Federal de Santa Catarina Universidade Federal de Santa Catarina. Address: Av. Desembargador Vitor Lima No. 222, Building II Reitoria 6th floor, room 602 | Trindade | 88040-400 | Florianópolis/SC | Brazil. Guilherme Martins Santana, Universidade Federal de Santa Catarina Universidade Federal de Santa Catarina. Address: Av. Desembargador Vitor Lima No. 222, Building II Reitoria 6th floor, room 602 | Trindade | 88040-400 | Florianópolis/SC | Brazil. Vladimir Arthur Fey, Universidade Federal de Santa Catarina Universidade Federal de Santa Catarina. Address: Av. Desembargador Vitor Lima No. 222, Building II Reitoria 6th floor, room 602 | Trindade | 88040-400 | Florianópolis/SC | Brazil. Edicreia Andrade dos Santos, Universidade Federal de Mato Grosso do Sul Universidade Federal de Mato Grosso do Sul. ESAN - Escola de Administração e Negócios. Address: Av. Sen. Filinto Müler, 1015 | Cidade Universitária | 79046-460 | Campo Grande/MS | Brazil. References Alves, D. P. (2011). Carry-over: A flexibilização do princípio da anualidade orçamentária como indutora da qualidade do gasto público e da transparência fiscal. Brasília: ESAF. Monografia premiada com menção honrosa no XVI Prêmio Tesouro Nacional – 2011. Economia e Contabilidade do Setor Público. Brasília (DF). Recuperado em 05 junho, 2017, de http://www.tesouro.fazenda.gov.br/documents/10180/137713/Premio2011_Tema_2_M

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