Além do repasse: entraves à execução tempestiva dos recursos de ações específicas nas escolas estaduais de Minas Gerais

Abstract

This study analyzed the factors that hinder the timely use of funds allocated to specific initiatives by Caixas Escolares in state public schools under the jurisdiction of the Itajubá Regional Superintendency of Education (SRE) and proposed strategies to improve this process. Caixas Escolares are private-law civil associations responsible for managing decentralized public funds allocated to schools. The study adopted a mixed-methods approach, including a review of legislation and regulations, a literature review, document analysis, and field research. Data were collected through structured questionnaires administered to members of the Boards of Directors of the Caixas Escolares and to Basic Education Technical Assistants (ATBs) involved in school financial management, as well as through semi-structured interviews with analysts from the Administrative and Financial Directorate (DAFI) of the Itajubá SRE. The results showed that the main difficulties affecting the timely use of funds are related to excessive administrative demands, regulatory complexity, fragmented institutional guidance, staff turnover among professionals responsible for financial management, and the need to strengthen the technical training of the actors involved. The findings also highlighted the need to improve communication between schools and the SRE, expand continuing professional development initiatives, and strengthen mechanisms for monitoring financial execution. Based on the results, an Educational Action Plan (PAE) was developed, comprising actions aimed at organizing and integrating institutional guidance, providing continuing professional development, strengthening technical support for schools, and implementing preventive monitoring of fund execution. It is concluded that improving these processes can contribute to more efficient school financial management and to the timely use of decentralized public funds.