Submitted by Geandra Rodrigues (geandrar@gmail.com) on 2018-04-17T15:23:55Z No. of bitstreams: 1 patriciamarquesfreirehosterno.pdf: 1525192 bytes, checksum: 8ef21af42b83721d4ac9edafc08e03f0 (MD5) / Approved for entry into archive by Adriana Oliveira (adriana.oliveira@ufjf.edu.br) on 2018-04-20T13:10:43Z (GMT) No. of bitstreams: 1 patriciamarquesfreirehosterno.pdf: 1525192 bytes, checksum: 8ef21af42b83721d4ac9edafc08e03f0 (MD5) / Made available in DSpace on 2018-04-20T13:10:43Z (GMT). No. of bitstreams: 1 patriciamarquesfreirehosterno.pdf: 1525192 bytes, checksum: 8ef21af42b83721d4ac9edafc08e03f0 (MD5) Previous issue date: 2018-01-29 / A presente dissertação foi desenvolvida no âmbito do Mestrado Profissional em Gestão e Avaliação da Educação (PPGP) do Centro de Políticas Públicas e Avaliação da Educação da Universidade Federal de Juiz de Fora (CAEd/UFJF). O caso de gestão estudado discute as dificuldades na gestão dos recursos financeiros recebidos pelas Associações de Pais, Mestres e Comunitários (APMCs) das escolas da Coordenadoria Distrital de Educação 03 (CDE 03) da Secretaria de Estado e Qualidade de Ensino (Seduc-AM), localizadas na zona centro-oeste e centro-sul de Manaus. Como objetivo geral para este estudo, intencionou-se identificar as principais dificuldades das APMCs para realizar a gestão dos recursos financeiros, considerando-se a necessidade do cumprimento das leis e normas estabelecidas para aplicação dos recursos destinados às escolas públicas, e propor, a partir dos resultados da pesquisa, um Plano de Ação Educacional (PAE) voltado para a melhoria do planejamento, execução e prestação de contas dos recursos financeiros, bem como para o fortalecimento da autogestão escolar. Nesse sentido, definimos como questão norteadora para o caso: quais os entraves à gestão dos recursos financeiros realizada pelas APMCs da CDE 03? Diante de tal contexto, assumimos como hipótese que os membros das APMCs desconhecem as legislações dos programas federais e estaduais e os critérios de repasse dos recursos vinculados a eles, bem como as obrigações legais, ou seja, as atribuições enquanto entidade de direito privado que declara tributos e, ainda, que os membros da Diretoria da APMC, em especial presidente e tesoureiro, não possuem um tempo específico dentro de sua carga horária de trabalho na escola destinado para realizar as ações que competem a tais funções. Como conceitos teóricos principais discutidos, debatemos a descentralização das políticas e recursos educacionais, a partir de Oliveira (2014); o planejamento participativo, com base em Gandin (2001) e Ganzeli (2001); o autogoverno e a autonomia, por meio das discussões de Parente e Lück (1999) e Barroso (2004); o planejamento e a gestão, amparados em David et al (2012); a gestão de recursos, balizados em Mendes e Nunes (2007); a administração escolar, a partir de Paro (2010) e a prestação de contas, com base em Costa, Silva e Nova (2014), entre outros. Para a pesquisa de campo, utilizamos as entrevistas semiestruturadas, destinadas aos presidentes das APMCs e aos diretores de quatro escolas da CDE 03. As principais conclusões da análise confirmaram as hipóteses iniciais, apontando para: o desconhecimento por parte dos sujeitos das competências, legislação, dos aspectos contábeis, bem como a ausência de articulação da aplicação de recursos e proposta educacional da escola; a dificuldade na organização e apresentação da documentação exigida para a prestação de contas. Assim, o PAE está formulado com base em três proposições: formação continuada e em contexto em gestão financeira, encontro de APMCs e Conselhos Escolares para a gestão financeira na escola e criação de um espaço on-line para interação APMCs/CDE 03. / The present dissertation was conducted within the scope of the Professional Master's Degree in Management and Educational Evaluation (PPGP) of the Public Policies and Educational Evaluation Center at the Universidade Federal de Juiz de Fora (CAEd/UFJF). The case of management studied discusses the difficulties in managing financial resources received by the Parents, Teachers and Community Associations (APMCs) of the schools at the District Office of Education 03 (CDE 03) in the Secretary of State and Quality of Education (Seduc–AM), located at the Central-west and South Central part of Manaus. As the main aim, it was intended to identify the main difficulties of the APMCs to manage financial resources, considering the need to comply with laws and established rules for the application of resources in public schools; and propose, from the results of the research, an Educational Action Plan (PAE) aimed at improving the planning, execution and accountability of financial resources, as well as strengthening school self-management. In this sense, we define as the leading question for the case: what are the obstacles to the management of financial resources carried out by the APMCs of CDE 03? Given the context of the study, we assume as a hypothesis that the members of the APMCs are unaware of the federal and state legislation and the criteria for transferring resources related to them, as well as the legal obligations, that is, the attributions as a private law entity that the members of the APMC board of directors, especially the president and treasurer, do not have a specific time within their working hours in the school to carry out the actions that are not due to such functions. As main theoretical concepts approached, we discussed the decentralization of educational policies and resources from Oliveira (2014), the participatory planning based on Gandin (2001) and Ganzeli (2001), self-government and autonomy by means of discussions by Parente and Luck ( 1999) and Barroso (2004), planning and management by David et al. (2012), resource management by Mendes and Nunes (2007), school management by Paro (2010) and accountability by Costa, Silva and Nova (2014), among others. For the field research, we used the semi-structured interviews with the APMCs presidents and the principals of four schools at the CDE 03. The main conclusions of the analysis confirmed the initial hypotheses, pointing to the lack of knowledge by the subjects of the competences, legislation, accounting aspects, as well as the absence of articulation of the application of resources and school educational proposal; difficulty in organizing and presenting the documentation required to the accountability. The PAE is formulated on the basis of three propositions: continuous and in-service training in financial management, APMCs meeting and School Councils for financial management in the school and creation of an online space for APMCs/CDE 03 interaction.

Cette thèse sur la nouvelle gouvernance financière publique dans le système des Nations Unies se présente en deux parties : première partie - La mise en œuvre de la nouvelle gouvernance financière publique dans les organisations du système des Nations Unies ; et deuxième partie - Le renforcement de la nouvelle gouvernance financière publique dans les organisations du système des Nations Unies. Pour notre étude, nous avons appliqué aux organisations du système des Nations Unies les éléments pertinents du cadre de référence établi par certains organes subsidiaires pour la nouvelle gouvernance financière publique, en particulier ceux qui se rapportent au cycle allant de la planification à l'établissement des rapports, dont il est question plus en détail dans les deux parties de la thèse. Ce cadre de référence vaut pour la nouvelle gouvernance financière publique dans son ensemble. Or. pour certaines activités spéciales, seule la budgétisation axée sur les résultats est pratiquée. Certains éléments du cadre de référence ne s'appliquent donc pas dans le contexte de la présente thèse, cependant d'autres aspects jugés importants pour toute démarche de la nouvelle gouvernance financière publique sont pris en compte. / This thesis on the new public financial governance in the United Nations system has two parts : first part - the implementation of the new public financial governance in organizations of the United Nations system ; and second part - the strengthening of the new public financial governance in organizations of the United Nations system. For our study, we applied the relevant elements of the terms of reference established by certain subsidiary bodies for new public financial governance in organizations of the United Nations system, in particular those that relate to the cycle from planning to establish reports being discussed more in detail in the two parts of the thesis. This framework applies to the new public financial governance as a whole. However, for some special activities, only the results-based budgeting is practiced. Some elements of the terms of reference do not therefore apply in the context of the present thesis, however, other aspects considered important for any new public financial governance process are taken into account.