Rolim, L.F., Cavalcanti de Almeida, A.T., Coêlho Lombardi Filho, S. and Rodrigues dos Anjos Júnior, O. 2020. EVALUATION OF EXPENDITURE EFFICIENCY OF THE FEDERAL INSTITUTIONS OF BRAZILIAN HIGHER EDUCATION. Theory and Practice in Administration - TPA. 11, 1 (Apr. 2020), 1–16. DOI:https://doi.org/10.22478/ufpb.2238-104X.2021v11n1.50628.