Gestão dos recursos para execução da alimentação escolar: um estudo na rede estadual de educação da Paraíba

Abstract

The research entitled "Management of Resources for the Implementation of School Feeding: A Study in the State Education Network of Paraíba" aimed to analyze the administration of public funds allocated to State Schools in Paraíba, from the moment of receipt to the rendering of accounts, with a focus on the management of resources allocated for school feeding. This work holds significant relevance for the academic community, as it sheds light on the reality experienced by various school administrators in Paraíba's government schools. These administrators handle substantial amounts of financial resources intended for providing meals to students in the State Education Network. Consequently, they require a prior understanding of financial management, which is the focal point of this study. The methodology employed was documentary, utilizing the sampling technique of accessibility or convenience, and involved the collection of primary documents related to the funds allocated to school units for the execution of the Programa Nacional de Alimentação Escolar (PNAE) and the Programa de Auxílio à Alimentação Escolar (PAAE). Data analysis followed a descriptive approach. The primary conclusions of this study underscore that a substantial volume of public funds, totaling R$ 85,666,895.48, was allocated to 655 state schools in Paraíba for the implementation of school feeding, through the PNAE and PAAE. Furthermore, as a practical outcome of the research, we assessed whether the checklist for rendering accounts developed by the State Department of Education complies with current legislation and whether it is being used as an aid tool by those responsible for account rendering. This contributes to more efficient and transparent management of resources allocated for school feeding. It is worth noting that the effective management of these public resources not only benefits students but also promotes transparency and accountability in the administration of public funds.