Programa de Apoio Financeiro às Escolas Estaduais de Rondônia: gestão e prestação de contas

Abstract

This work was developed under the Professional Master in Management and Education Assessment (PPGP) of the Center for Public Policy and Federal University of Education Evaluation of Juiz de Fora (CAEd/UFJF). The main goal is analyze the accounts of the Financial Support Program (Regular PROAFI) of the Education Department of the State of Rondônia-Seduc/RO. The study was involved the 76.73% of the schools in Porto Velho. This group conprises to 100% of the public schools of the Regional Education Coordination (CRE) of Porto Velho. The research was structured in three stages: I) investigate how hapenes the technical relationship between the secretariat of education and school management with regard to the rendering of accounts of PROAFI; II) analyze the procedures adopted by Seduc/RO facing the problem situations in the accountability process of the schools; III) propose actions to overcome problems in the accountability of school management. The case study discusses procedures of financial execution and rendering of accounts in the Management of Accounts (GPC) of the State Department of Education (Seduc/RO/ RO). In this sector, the analyzes of the financial accounts received of each school of CRE de Porto Velho are carried out. In the preliminary studies of these accounts it was possible to observe that the schools receive the resources of PROAFI, after submitting the Annual School Application Plan (PAAE) to be approved at Seduc/RO. Although schools prepare this PAAE, documentary analysis of all school accounts in 2015 showed problems in this process, from them the following hypotheses were postulated: there is no correct interpretation of the guidelines for the execution of financial resources by school managers; the purchase and receipt commissions incorrectly interpret the bidding law; the financial resources are not sufficient to meet the needs of the school unit. It is important know and propose actions to improve these processes, because they can bring problems for school management and for the quality of teaching.