Aprimoramento da gestão financeira nas escolas da SRE-Patrocínio

Abstract

This thesis was developed in the scope of Professional Master in Management and Evaluation of Public Education (PPGP) from the Center for Public Policies and Education Evaluation of Juiz de Fora Federal University (CAEd/UFJF). The research was constructed from case study methodology. In this dissertation was possible to consolidate evidences that many of the errors found in schools saving banks accountability folders come from the lack of financial area specific knowledge from school managers and treasurers and SRE-Patrocínio’s directors, especially on adequate technical support in regarding actions development of jurisdiction school’s needs. Therefore, the following research problem was consolidated in this case study: how can SRE-Patrocínio technicians’ performance collaborate to improve schools saving banks financial execution in their jurisdiction? In this direction, the general objective is to analyze school saving banks professionals’ difficulties in acquisition and financial execution and SRE-Patrocínio’s actions on regarding technical support to qualify school managers’ work in accountability organization. The specific objectives are methodological. They are: a) to identify school managers’ main difficulties encountered during their financial resources execution, taking as reference managerial, technical and operational dimensions; b) to verify SREPatrocínio technical staff’s routine work in relation to schools saving banks technical and operational monitoring; c) to propose strategies to improve SRE’s technical work and schools saving banks resources execution in order to contribute to a qualified work both in school management and SRE technicians. The research was carried out through a qualitative approach, using electronic forms sent to school saving banks managers. The research with DAFI’s technicians and management team was based on the focus group technique, as well as documentary analysis and legislation. Based on the obtained knowledge, it was possible to elaborate an Educational Action Plan, proposing actions to improve financial management in SRE-Patrocínio's schools and regional technical support to the rendering of accounts in schools. In addition to financial management, it’s expected that this process may reverberate in improvement, also, of other educational management dimensions. With this work, it was possible to rethink SRE responsibility of regarding, transfering information and monitoring school actions.