A gestão dos recursos financeiros pelas caixas escolares da superintendência regional (SRE) de ensino de Janaúba: impactos na SRE e nas escolas

Abstract

This dissertation, developed within the Professional Master's Program in Education Management and Evaluation (PPGP) at the Center for Public Policies and Education Evaluation of the Federal University of Juiz de Fora (CAEd/UFJF), raised the main errors found in the financial accountability of the School Funds associated with the Regional Education Superintendence (SRE) of Janaúba. Based on these errors and the application of research instruments, it was observed that the primary difficulties encountered by managers of these associations during the planning, execution, and financial accountability processes of the public resources received are partial knowledge of responsibilities, insecurity in performing tasks inherent to these functions, and the bureaucratic nature of the processes. With this data in hand, an Educational Action Plan (PAE) was proposed to enhance training processes for the President of the School Fund, the financial Basic Education Technical Assistant (ATB), the Bidding Committee, and the School Board in their respective financial roles. Additionally, the creation of a Standard Operating Procedure (POP) was proposed to facilitate the activities of these groups, along with suggestions for the Minas Gerais State Department of Education (SEE/MG) to consider more flexibility in analyzing the financial accountability of resources they release, aligning with existing guidelines for the analysis of federal resources transferred to schools by the National Fund for Educational Development (FNDE). The methodology adopted was a case study with a qualitative and quantitative approach. Questionnaires were applied to school principals, financial ATBs, the Bidding Committee, and the School Board of the 89 schools associated with the SRE. Interviews were also conducted with five school principals located in the city of Janaúba, the headquarters of the SRE.