A gestão dos recursos financeiros pelas APMCs das escolas da Coordenadoria Distrital 03 de Manaus

Abstract

The present dissertation was conducted within the scope of the Professional Master's Degree in Management and Educational Evaluation (PPGP) of the Public Policies and Educational Evaluation Center at the Universidade Federal de Juiz de Fora (CAEd/UFJF). The case of management studied discusses the difficulties in managing financial resources received by the Parents, Teachers and Community Associations (APMCs) of the schools at the District Office of Education 03 (CDE 03) in the Secretary of State and Quality of Education (Seduc–AM), located at the Central-west and South Central part of Manaus. As the main aim, it was intended to identify the main difficulties of the APMCs to manage financial resources, considering the need to comply with laws and established rules for the application of resources in public schools; and propose, from the results of the research, an Educational Action Plan (PAE) aimed at improving the planning, execution and accountability of financial resources, as well as strengthening school self-management. In this sense, we define as the leading question for the case: what are the obstacles to the management of financial resources carried out by the APMCs of CDE 03? Given the context of the study, we assume as a hypothesis that the members of the APMCs are unaware of the federal and state legislation and the criteria for transferring resources related to them, as well as the legal obligations, that is, the attributions as a private law entity that the members of the APMC board of directors, especially the president and treasurer, do not have a specific time within their working hours in the school to carry out the actions that are not due to such functions. As main theoretical concepts approached, we discussed the decentralization of educational policies and resources from Oliveira (2014), the participatory planning based on Gandin (2001) and Ganzeli (2001), self-government and autonomy by means of discussions by Parente and Luck ( 1999) and Barroso (2004), planning and management by David et al. (2012), resource management by Mendes and Nunes (2007), school management by Paro (2010) and accountability by Costa, Silva and Nova (2014), among others. For the field research, we used the semi-structured interviews with the APMCs presidents and the principals of four schools at the CDE 03. The main conclusions of the analysis confirmed the initial hypotheses, pointing to the lack of knowledge by the subjects of the competences, legislation, accounting aspects, as well as the absence of articulation of the application of resources and school educational proposal; difficulty in organizing and presenting the documentation required to the accountability. The PAE is formulated on the basis of three propositions: continuous and in-service training in financial management, APMCs meeting and School Councils for financial management in the school and creation of an online space for APMCs/CDE 03 interaction.