Gestão financeira escolar: estudo sobre uma escola do campo do interior de Minas Gerais

Abstract

This masters dissertationwas developed due to the complexity that exists in school financial management, mainly in rural schools. Initially, a case study was performed to outline the research object and consequent proposition. In this process, challenges were observed for the use of financial resources and meeting all needs. The interest of the study was focused on the investigation to understand procedures and techniques that best suitthe financial management of resources received by the educational unit. We sought to understand how the school manager can, in a participatory way, to allocate the resources received to supply the current demandsin each sector of the educational unit. The general objective is to know how the school director of a rural school develops his actions of financial management of the financial resources received by the institution. Those resources are given by the state and federal administration, governmental funds, among others. The specific objectives are: I) describe how and which the financial resources received in theschool studied; II) comprehend the budget and use financial resources destined to the acquisition of school’s feeding, infrastructure, conservation and cost of the school in 2018 school’s year; III) comprehend the decision process involved in the application of financial resources; IV) evaluatethe institution's demands, the budget designed to the 2019 year and its challenges, limits and possibilities; V) analyze the planning; VI) observe if there are others forms of resources’ capitation than aren’t public resources; VII) propose an action plan to improvethe educational financial management. The peoples involved in this research are: educational manager, school collegiate, teachers, students, community and SEE-MG. This research is justified because of the need of a studyaimingto understand the best way to apply the resources by the School’s Management, in contribution to its target public, which, primarily, is to offer the benefit of being able to enjoy aquality education. The theme is relevant because it deals with the specificity of financial management in the rural school, involving the complexity of the school management. The research showed that since 2011, there were found many challenges regarding theuse of resources destined to the basic needs of the different institution’s sectors. Besides, it is identified the urgency to apply those resources efficiently, primarily because of me shortage and the unpredictably of federal and state transferences, than aren’t passed onconstantly. For this reason, the educational action plan proposes an improvedfinancial management. The used approach was the qualitative, because it‘s best option to better understand the dynamics between the real world and subject; and quantitative, as there are numbers to be analyzed.