A gestão dos processos de análises das prestações de contas de uma Superintendência Regional de Ensino do interior de Minas Gerais

Abstract

This dissertation is developed within the scope of the Professional Master's Degree in Education Management and Assessment (PPGP) of the Center for Public Policies and Education Assessment of the Federal University of Juiz de Fora (CAEd/UFJF). The case studied discusses the difficulty of the Accounting Sector of the Regional Education Department (RED) for the interior of Minas Geraisin analyzing the financial statements of the schools in its jurisdiction. Thus, this case aims to answer the question: what actions can the management of the Administrative and Financial Directorate (DAFI) adopt to improve the work processes of the Accounting Sector, focusing on meeting its demands and reducing the large number of financial statements awaiting analysis? The general objective of this study is to analyze the management of the accounting processes of the Regional Education District, with a view to developing an action plan that contributes to improve these processes and reducing the liability of financial statements. The specific objectives are: i) to describe the work processes of the Accounting Department of the Regional Education Superintendence and the main problems that lead to the accumulation of overdue accounts; ii) to analyze the difficulties of the Accounting Department of the Regional Education Superintendence in managing the processes of analyzing the accounts submitted by schools; iii) to propose actions that contribute to the optimization of the workflow of the Accounting Department and minimize the problems that lead to the delay of these analyses. The methodology used in this case study has a qualitative approach. As a field research instrument, scripts will be used to conduct interviews and discussion groups. . The theoretical framework of this study will be based on the analyzes of researchers such as Paes (2005); Bandeira, Gonçalves and Azevedo (2018); Medeiros and Amaral (2010); Pereira (1996); Oliveira and Grohman (2016); Araújo and Gouveia (2016); Lemos and Silva (2019). Based on the research conducted, an Educational Action Plan (EAP) was created that aims to offer support to implement changes in the Accounting Sector's workflow. To this end, four proposals were presented, namely: use of a standardized and computerized protocol system, standardization and manualization of information, hiring and reallocation of servers and technical training for improving servers. The aim is to optimize analyzes and approvals, contributing to the reduction or elimination of liabilities related to accountability.