A prestação de contas do programa nacional de alimentação escolar: um estudo prático em uma escola estadual no município de Teresina

Abstract

This study investigates the accountability procedures of the Programa Nacional de Alimentação Escolar (PNAE) at a public state school in Teresina, focusing on the transparency and efficiency of resource management. The central issue lies in financial management practices and their impact on the program's execution and oversight, questioning the effectiveness of the measures adopted to ensure the proper allocation of public funds. The research is qualitative and descriptive in nature, utilizing semi-structured interviews with the school manager and the financial technician, as well as documentary analysis of the 2024 administrative and financial records. The results indicate that, although the school adheres to PNAE guidelines, challenges remain related to internal organization, data accuracy, and clarity of information for the school community. The study concludes that proper adherence to accountability procedures is crucial for ensuring greater transparency and efficiency in resource management, although operational difficulties and a lack of training among those involved persist.