A influência do ATB/Auxiliar da área financeira na gestão das escolas estaduais da SRE/Ubá

Abstract

The purpose of this dissertation is to identify the influence of the Technical Assistant of Basic Education (ATB/Financial Area Assistant) in the processes of rendering accounts of the state schools of the Regional Superintendence of Teaching of Ubá (SRE/Ubá) of the State Secretary of Education of Minas Gerais. Initially, the hypothesis and evidence that characterizes the problem in this management case is the large volume of processes filed, awaiting analysis, in the SRE/Ubá Accountability Sector. This led us to do a more in-depth research and, through the examination of data collected through questionnaires applied to the School Directors and ATB/Financial currently assigned in schools and conducting interviews with Technicians and Analysts of the SRE/Ubá, we sought to analyze the accountability processes for the period 2011 to 2016; to analyze the types and frequency of the steps taken in the proceedings and in what cases; compare processes of schools with and without ATB/Financial from the period 2011 to 2016; identify among the ATB/Financiers the knowledge about the duties of the position, as well as the members of Cashier School and members of the Bidding Commissions; observe the ATB/Financial turnover in schools and their influence on the processes; certify if the service provided by the SRE's Account Delivery Sector is satisfactory and contributes to the development of its work; to investigate the academic formation of the School Managers; and to know if there are benefits of ATB/Financial's performance in pedagogical and administrative management.The management case was therefore the object of research, the positive effects of the presence of this professional in the accountability processes, from the period of 2011 to 2016. Barroso, Lück, Arretche, Adrião, Peroni, Oliveira and others base and give consistency to the analysis of the system of decentralization of public financial resources to Cashier School and autonomy and school management. We realize that decentralization is, in fact, a devolution of management responsibilities at the local level, of centrally formulated policies, without taking into account the capacity of each school to assume such responsibilities, while also safeguarding the principle of sovereignty, where the school accountable to the state and / or federal government. The local administration must be based on democracy and on the participation of the school community, building its autonomy, although restricted in the decision of the destination and prioritization of resources. Added to this is the lack of technical support to the Director needed for financial management. From this work, possibilities for implementing an Educational Action Plan (PAE) emerge with proposals for training for School Managers, Cashier School associates and members of the Tender Commission and the designation of ATB, with specific training, as a special authorization of the SEE/MG, to analyze and approve delays in the SRE, in order to contribute to the management and improvement of the quality of financial execution in schools.