A contabilidade e o controle social dos recursos da educação pública: os desafios do gestor escolar frente às prestações de contas

Abstract

This paper seeks to reflect on the importance of school accountability, providing from the results obtained, a basis for society to understand the reason for delays in accountability and / or default of the executing units holding the resources. For this, questionnaires were prepared with semi-structured questions to the school managers responsible for the accountability of their executing units. In this research the set of difficulties listed by the managers, the excessive bureaucracy was the one that obtained the largest representation, followed by the exaggeration of forms. They also showed the lack of qualified staff, lack of experience of directors, complex banking procedures with variety of accounts, lack of knowledge about taxes, inventory control and ultimately inadequate manager training. Therefore, it was necessary to highlight the correct application of Public Accounting, Accountability and the application of one of the principles that underlies the LRF, transparency. The general objective of this study was to analyze the process of accountability of funds from the Money Direct at School Program (PDDE) and the National School Feeding Program (PNAE) in educational institutions belonging to the state public network of Alagoas, highlighting the difficulties and challenges faced by the school manager. Thus, this work indicates the need for the assistance of an accounting professional to perform the entire process of application, monitoring and control of accountability, reinforcing the principle of transparency in public administration, in the interest of society.