Gestão financeira: análise da prestação de contas das caixas escolares da superintendência regional de ensino de Ituiutaba - MG

Abstract

According to analysis at the account of school saving banks program of the Regional oversight in Ituiutaba city, tried to identify the main incoherence performed in the financial execution for school directors. In 2007, the public minister recommended that the school saving bank stay subject of the public hiring according to the federal law n 8.666/93. To service this recommendation the administrative office of the Minas Gerais state effected the action that realize in 2009, with the publication that state decree n 45.085/2009 and Resolution nº 1.346/2009, regulating the transfer, use and accounts of the financial resources passed to school saving bank program, with the creation of a procedure for public contraction similar the law 8.666/93. Although the school managers have abilities about legislation some incoherence are identified. That way, this work have a main target, through qualitative and quantitative research, check the principal incoherences and difficulties found by school directors and administrative office of Minas Gerais state.The plan of education action of this paper present propositions as the pursuit of human and technical resources for the financial execution pass as close to ideal as possible, allowing this way the optimization of spending these resources.