Análise dos conhecimentos e dificuldades técnicas enfrentadas pelo(a) gestor(a) na prestação de contas do Programa Dinheiro Direto na Escola (PDDE)

Abstract

This study investigates the knowledge and technical difficulties faced by school administrators in the accountability process for the Direct School Funding Program (PDDE) in two public schools in the state of Piauí. It begins with the central question: What knowledge do principals possess and what are the main technical difficulties they encounter in the PDDE accountability process? The general objective is to analyze these challenges, breaking them down into three specific objectives: to understand the administrators' knowledge of the program's rules, to identify recurring errors in completing and submitting documentation, and to verify the influence of technological infrastructure on the performance of accountability activities. The theoretical framework is based on Arantes (2019), Batista (2018), Silva and Sousa (2022), Mafassioli (2017), Farenzena and Batista (2024), Gentili (2001), among others, as well as the Federal Constitution (CF/1988) and specific legislation. This research adopts a qualitative and descriptive approach, being carried out in two state schools selected for lacking specialized technical support in the financial area. The participants are two managers with extensive teaching and administrative experience. The instrument for data collection was a semi-structured questionnaire applied in the school environment. The instrument used for data collection was a semi-structured questionnaire applied in the school environment. The results indicate that managing the PDDE goes beyond bureaucratic compliance; managers need equipment that facilitates the effective delivery of services, thus constituting a fundamental practice for ensuring transparency, the proper use of public funds, and the quality of education. Valuing and strengthening the working conditions of school managers is, therefore, an essential path toward improving school management and reinforcing public educational policies. Keywords: School Management; Accountability; PDDE; Education Financing.