Os desafios da gestão financeira e prestação de contas escolar: o caso da Regional Serrana II/SEEDUC - RJ

Abstract

The present research consisted in a case study about the management of deadlines for accountability of state founds recieved and intendend for educational programs of the state schools in the area covered by Regional Serrana II, placed in the city of Nova Friburgo, in the sate of Rio de Janeiro. The objective of this research was to analyze the management of deadlines for the accountability of state funds received and intended for educational programs in the schools of the state schools in the area covered by the Regional. The intent was to point to SEEDUC / RJ considerations found in order to provoke reflection and the implementation of new public policies that minimize the difficulties presented by managers. The theoretical content includes issues related to decentralization, financial management and accountability in the public sector, good governance practices, types of management: administrative, pedagogical and relational. It was analyzed, for this, the laws that guide the development of the accountability of state resources. Also, it was considered the instruments produced and used by the Financial Coordination, as the checklist, spreadsheet tracking the delivery of accountability and the planilha de faróis. To confirm the data obtained in the survey of more qualitative way, beyond the questionnaire administered to 77 school principals, with semi-structured interviews were made with four directors among these 77. From the case study of good practice of administrative and financial activities, fundamental to the effective functioning of state schools the Regional Serrana II, it was sought as alternatives to the proposition of new shares that would enable better management of time and would configure efficient mechanisms for the preparation of checks and balances, so that most of the schools within the Regional, could meet the deadlines set by SEEDUC- RJ.