A atuação dos inspetores escolares da SRE/Diamantina na gestão financeira das caixas escolares: perspectivas e possibilidades

Abstract

This dissertation was developed within the scope of the Professional Master's Degree in Management and Assessment of Public Education (PPGP), offered by the Center for Public Policies and Assessment of Education of the Federal University of Juiz de Fora (CAEd/UFJF). This work addresses the performance of the School Inspection Service of the Regional Education Superintendence of Diamantina, together with the financial management of the School Funds, linked to the state schools, highlighting the difficulties presented by the School Managers in organizing and dimensioning the financial activities. The guiding question of this research denotes: How can the School Inspection Service and the SRE contribute to the School Managers in improving the organization and dimensioning of the financial activities of the School Fund? The main objective of this study is to understand how the performance of the School Inspection Service can collaborate with the organization of the financial activities of the School Fund. The specific objectives were defined as: to identify the main difficulties faced by the School Managers in the financial management of the School Funds; to analyze the aspects that hinder the performance of the School Inspection Service in monitoring the financial activities of state schools; and to propose strategies for improving the performance of School Inspectors, with a view to improving the financial management of educational units, limited to the Diamantina region. The methodological assumptions are relevant to the performance of the School Inspector, with emphasis on the organization of the financial activities of the School Fund. To conduct the research, a qualitative approach was used with instruments that include document analysis, application of questionnaires to School Inspectors of the SRE/Diamantina; interviews with School Directors of the state education network of the municipality of Leme do Prado, with Directors of the Diamantina regional education system who managed the Administrative and Financial Directorate (DAFI) and also with a Coordinator of the Operational and Financial Division (DIVOF) of the Regional Education Superintendence of Diamantina. The theoretical frameworks adopted in this work include analyses by researchers who discussed the performance of the School Inspection Service in relation to the financial management of School Funds, among which the following stand out: Anjos (2018), Augusto (2010), Carvalho (2013), Costa (2017), Dutra (2015), Luck (2000 and 2009), Netto (2013), Oliveira, Vieira and Augusto (2014) and Silva (2021). At the end of this academic research, an Educational Action Plan (PAE) was prepared, which contains proposals for actions and strategies aimed at improving the performance of the School Inspection Service in state schools under the jurisdiction of Diamantina, with the aim of contributing to improving the organization and dimensioning of the financial activities of the School Funds. Thus, it is anticipated that the optimization of the financial activities of the School Fund may have a positive impact on other educational areas, such as administration and pedagogy, thus ensuring the full functioning of educational institutions.