Análise do processamento das prestações de contas das caixas escolares em uma Superintendência Regional de Ensino (SRE): desafios e possibilidades de aprimoramento no trâmite desses processos

Abstract

The research developed at PPGP/Caed is characterized as a management case. This approach is based on an empirical problem from the author’s professional reality, which must be described and analyzed, in addition to proposing actions to minimize or resolve the identified problem. It aims to identify and verify the number of accountability reports from the studied Regional Education Office, in order to propose actions to optimize the analysis of these reports and proceed with closing these processes. The proposal is to verify the main irregularities in the accountability processes pending in the Accountability Sector of the Administrative and Financial Directorate (DAFI) of the studied Regional Education Office (SRE). It is believed that there may be a large number of accountability processes to be analyzed by the Accountability Sector of the DAFI of the studied SRE. The Administrative and Financial Directorate, through the Accountability Sector, is responsible for receiving, registering, analyzing, and judging the accountability processes of educational institutions within the jurisdiction of the studied Regional Education Office. Therefore, in this case study, the following research question was established: What difficulties do state school funds face in accounting for the financial execution of the acquisition of goods, services, and works for the schools to which they are linked? The specific objectives are: a) To investigate and identify the number of accountability reports and the possible causes of the large backlog of accountability in the DAFI of the studied SRE; b) To analyze the difficulties in the analysis of accountability processes, in the fiscal year 2020, which have already been registered and analyzed by the competent sector; and c) To indicate actions that minimize and/or eliminate the problems identified in this research, which generated this large backlog in analysis and processing. For the research, the following themes were selected as the theoretical framework: Public Financing of Education in Brazil; Decentralization of public resources; and Financial Management of public resources. This research is exploratory in nature. Considering the methodological procedures, it will be conducted through a qualitative approach, where data collection will be developed in three complementary stages: survey and documentary analysis of reports prepared by the Accountability Sector; literature review related to the topic; and application of questionnaires sent via Google Forms to the principals of the 48 state schools, ATBs, one member from each School Council, and the 7 Accountability Analysts, aiming to identify the main difficulties faced by those involved in the accountability of resources allocated to state schools in promoting equitable and quality public education. The field research allowed for an analysis grounded in conjunction with the theoretical framework, necessary for proposing actions that eliminate and/or minimize these difficulties, highlighting the initiative to implement the Digital School Fund Project platform, in pursuit of modernization, transparency, and efficiency in the management of public resources allocated to public education, aiming at administrative agility, legal security for school managers, and full control of public resources.