Performance-based budget allocation criteria for national universities in Paraguay: Management, transparency, and internal control

Abstract

This study evaluated the institutional performance of paraguay’s national universities in 2024 to identify technical criteria for transitioning toward a performance-based budget allocation model. The research employed a non-experimental, cross-sectional design with a descriptive scope and a mixed-methods approach, applying a census to the country's 10 national universities. Documentary analysis, descriptive statistics, and triangulation were used to measure key management variables: budget execution (efficiency), compliance with law 5189/14 (timeliness and format), MECIP ranking and institutional achievements (effectiveness). The findings reveal a disconnect between historical allocation and actual performance. Specifically, a systemic fragility was identified in internal control (MECIP), with 60% of universities at a “low” level, alongside a polarization in transparency (with universities such as UNC and UNCA showing “low” levels in publication timeliness). The primary conclusion is the need to implement a conditional budget increase mechanism based on five identified criteria (budgetary efficiency; academic quality and accreditation; social and territorial impact; research, development, innovation and internationalization; transparency and internal control) to move toward a fairer and more technical financing policy. An urgent strengthening of internal control is recommended for universities with low MECIP maturity.