Contabilidade e Cidadania: Análise do Programa Nacional de Alimentação Escolar (PNAE) no Município de Serra Negra do Norte no período de 2011 - 2016

• Autor(a) principal: Ramos, Ana Jacqueline Mariz
• Data de Publicação: 2016
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Repositório Institucional da UFRN
• Texto Completo: https://repositorio.ufrn.br/handle/123456789/48136
• topic: Programa Nacional de Alimentação Escolar; Recursos Financeiros; Fundo Nacional de Desenvolvimento da Educação; Cidadania; Inflação

The State has been seeking solutions to reduce social inequalities in Brazil, implementing public policies, in order to ensure equal opportunities for citizens. The National School Feeding Program (PNAE) was implemented in 1955 to ensure school feeding for students in basic education enrolled in public and philanthropic schools and whose objective is to meet the nutritional needs of students during their stay in school. This program is recognized worldwide by the United Nations Children's Fund (UNICEF) as the largest food program in the world and consists of the transfer of financial resources from the Federal Government to the states, the Federal District and municipalities, in the acquisition Of foodstuffs intended for school meals. Thus, the present study aims to know and perform an analysis of the financial resources of the municipality of Serra Negra do Norte - RN in the execution of the National School Feeding Program, in order to verify if the financial resources passed by the Federal Government meet the objectives And guidelines of the program, covering the period from 2011 to 2016, contributing to the exercise of citizenship. Therefore, a bibliographic research was conducted, considering the official publications and the data of the municipality referring to the PNAE to assist in the analysis. In the methodology, we compare the statements of financial transfers from the National Education Development Fund (FNDE) of the municipality, in the purchase of foodstuffs in relation to inflation referring to the National Consumer Price Index (INPC) of the Brazilian Institute of Geography and (IBGE) and the cost of the products of the invoices verified in the expenses of the municipality, and a survey through questionnaires directed to the participants of the Program with the students, the nutritionist, the members of the council and representatives of the executing entity. The results provide a scenario of difficulty and instability of the municipality in executing the objectives and guidelines of the program.