Prestação de contas na perspectiva dos gestores das unidades escolares da regional metropolitana VII-RJ

Abstract

This work aims to identify difficulties and challenges which are frequently pointed out by managers as possible hindrances to the filing of the proceedings of account rendering of state resources for school meals and maintenance, and which can be determining factors of the cause of default by school units. Even though the Resolution of SEEDUC (State Department of Education of Rio de Janeiro) number 3630/2007 provides guidance as to the provision on how to render accounting and in what manner resources can be executed, some managers face difficulties in fulfilling within due time what is expected and demanded from them. In this dissertation, in order to collect data, a questionnaire was submitted to managers of school units located in four towns of the state of Rio de Janeiro: Belford Roxo, Mesquita, Nilópolis and São João de Meriti, which are part of Regional Metropolitana VII (Metropolitan Region VII). This work was developed from a case study; its methodology was of a qualitative character, since it aimed to find the main challenges of school managers related to account rendering. As its main theoretic sources, studies by Heloísa Lück, as well as authors Martins, Libâneo and Polon, were considered. Data collected pointed to three main difficulties, according to the perceptions of answering managers: shortage of staffs, difficulties in meeting deadlines set by SEEDUC/RJ and lack of time to put into account rendering. From these results, a Plan of Action is presented, whose propositions suggest solid actions that might contribute substantially so that a manager can fulfill the demands of the Department of Education, preventing possible consequences of not meeting deadlines, such as answering to account taking. The propositions presented in this work are aimed at qualifying managers, sharing experiences, seeking group solutions for hindrances that are presented and assistance to prevent difficulties faced by those managers.