A gestão financeira do PDDE nas Escolas Estaduais de Belo Horizonte/MG da SRE-A: um desafio para os diretores escolares

Abstract

This dissertation, developed within the scope of the Professional Master's degree in Management and Evaluation of Education (PPGP) of the Public Policies Center and Education Evaluation of the Federal University of Juiz de Fora (CAEd/UFJF), aims to investigate the management case by analyzing the difficulties that school principals face to conduct the management of financial resources focused on the accountability process, that leads to diligences and defaults of the school funds concerning the decentralized financial resources of the Direct Money Program at School (PDDE), transferred to the state schools of Minas Gerais. Therefore, the general objective was to identify and analyze the difficulties faced by the school principals of the state schools of Belo Horizonte (BH), Minas Gerais, belonging to the Regional Superintendence of Education of Minas Gerais - Metropolitan A (SRE-A) during the process of financial management of PDDE resources and to propose an Educational Action Plan (PAE) to improve the conduction of its financial resources, especially about the accountability. Thus, this piece of research discussed educational financing and the appropriate way to carry out the financial management of PDDE resources. The adopted methodology was the case study with a qualitative approach, and as an instrument, a questionnaire was applied to the BH school principals of SRE-A. Through the collected data and, concerning the PDDE financial management, detected problems revealed, mainly, the lack of (I) adequate training; (II) specific manual; and (III) a fixed and qualified professional who assists the principals in the accountability. Having the diagnosis as a parameter, a PAE was developed to fill the gaps that compromise the financial management of the PDDE resources, through adequate and efficient training that encompasses theory and practice, in addition to the elaboration of a specific manual, so that the knowledge acquired during training is effectively appropriated and consolidated.