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: | |
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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 |
Resumo: | 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. |
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Ramos, Ana Jacqueline MarizAraújo, Ney Fernandes deFerreira, Carlos José WanderleyMonteiro, Ricardo AladimAraújo, Ney Fernandes de2016-12-20T11:17:54Z2022-06-15T11:54:54Z2016-12-20T11:17:54Z2022-06-15T11:54:54Z2016-12-082012902190RAMOS, Ana Jacqueline Mariz. CONTABILIDADE E CIDADANIA: ANALISE DO PROGRAMA NACIONAL DE ALIMENTAÇÃO ESCOLAR (PNAE) NO MUNICIPIO DE SERRA NEGRA DO NORTE NO PERÍODO DE 2011 - 2016. 2016. 71 f. Monografia (Graduação) - Curso de Ciências Contábeis, Universidade Federal do Rio Grande do Norte, Caicó/rn, 2016.https://repositorio.ufrn.br/handle/123456789/48136The 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.O Estado vem buscando soluções para diminuir as desigualdades sociais no Brasil, implantando políticas públicas, com a finalidade de assegurar a igualdade de oportunidades aos cidadãos. O Programa Nacional de Alimentação Escolar (PNAE) foi implantado em 1955, visando garantir alimentação escolar aos alunos da educação básica matriculados em escolas públicas e filantrópicas e cujo objetivo é atender as necessidades nutricionais dos educandos durante sua permanência na escola. Este programa é reconhecido mundialmente, principalmente, pela United Nations Children's Fund (UNICEF), como o maior programa de alimentação do mundo e consiste na transferência de recursos financeiro do Governo Federal, de caráter suplementar, aos estados, Distrito Federal e municípios, na aquisição de gêneros alimentícios destinados a merenda escolar. Deste modo, o presente estudo tem como objetivo conhecer e realizar uma análise dos recursos financeiros do município de Serra Negra do Norte - RN na execução do Programa Nacional de Alimentação Escolar, a fim de verificar se os recursos financeiros repassados pelo Governo Federal satisfazem os objetivos e diretrizes do programa, referente ao período de 2011 a 2016, contribuindo para o exercício da cidadania, para tanto, realizou-se uma pesquisa bibliográfica, considerando as publicações oficiais e os dados do município referentes ao PNAE para auxiliar na análise. Na metodologia, comparam-se os demonstrativos dos repasses financeiros do Fundo Nacional de Desenvolvimento da Educação (FNDE) do município, na compra de gêneros alimentícios em relação à inflação referente ao Índice Nacional de Preços ao Consumidor (INPC) do Instituto Brasileiro de Geografia e Estatística (IBGE) e o custo dos produtos das notas fiscais constatados nas despesas do município, e uma pesquisa por meio de questionários direcionados aos participantes do Programa com os discentes, a nutricionista, os membros do conselho e representantes da entidade executora. Os resultados fornecem um cenário de dificuldade e instabilidade do município em executar os objetivos e diretrizes do programa.Universidade Federal do Rio Grande do NorteUFRNBrasilCiências ContábeisAn error occurred getting the license - uri.info:eu-repo/semantics/openAccessPrograma Nacional de Alimentação EscolarRecursos FinanceirosFundo Nacional de Desenvolvimento da EducaçãoCidadaniaInflaçãoContabilidade e Cidadania: Análise do Programa Nacional de Alimentação Escolar (PNAE) no Município de Serra Negra do Norte no período de 2011 - 2016Accounting and Citizenship: Analysis of the National School Feeding Program (PNAE) in the Municipality of Serra Negra do Norte in the period 2011-2016info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/bachelorThesisporreponame:Repositório Institucional da UFRNinstname:Universidade Federal do Rio Grande do Norte (UFRN)instacron:UFRNTEXTContabilidadeECidadania_Ramos_2016Extracted textapplication/octet-stream127302https://repositorio.ufrn.br/bitstream/123456789/48136/1/ContabilidadeECidadania_Ramos_2016c4060db430bdddfaba4e2e5b18174906MD51ContabilidadeECidadania_Ramos_2016.txtExtracted texttext/plain127302https://repositorio.ufrn.br/bitstream/123456789/48136/2/ContabilidadeECidadania_Ramos_2016.txtc4060db430bdddfaba4e2e5b18174906MD52LICENSElicense.txttext/plain756https://repositorio.ufrn.br/bitstream/123456789/48136/3/license.txta80a9cda2756d355b388cc443c3d8a43MD53ORIGINAL2_ContabilidadeECidadania_Ramos_2016Artigo principalapplication/octet-stream2031619https://repositorio.ufrn.br/bitstream/123456789/48136/4/2_ContabilidadeECidadania_Ramos_20165e0f3b5c75badad16f6ad1c868a8f8fdMD54CC-LICENSElicense_rdfapplication/octet-stream9https://repositorio.ufrn.br/bitstream/123456789/48136/5/license_rdf42dd12a06de379d3ffa39b67dc9c7affMD55123456789/481362022-06-15 08:54:54.907oai:https://repositorio.ufrn.br:123456789/48136PGNlbnRlcj48c3Ryb25nPlVOSVZFUlNJREFERSBGRURFUkFMIERPIFJJTyBHUkFOREUgRE8gTk9SVEU8L3N0cm9uZz48L2NlbnRlcj4KPGNlbnRlcj48c3Ryb25nPkJJQkxJT1RFQ0EgRElHSVRBTCBERSBNT05PR1JBRklBUzwvc3Ryb25nPjwvY2VudGVyPgoKPGNlbnRlcj5UZXJtbyBkZSBBdXRvcml6YcOnw6NvIHBhcmEgZGlzcG9uaWJpbGl6YcOnw6NvIGRlIE1vbm9ncmFmaWFzIGRlIEdyYWR1YcOnw6NvIGUgRXNwZWNpYWxpemHDp8OjbyBuYSBCaWJsaW90ZWNhIERpZ2l0YWwgZGUgTW9ub2dyYWZpYXMgKEJETSk8L2NlbnRlcj4KCk5hIHF1YWxpZGFkZSBkZSB0aXR1bGFyIGRvcyBkaXJlaXRvcyBkZSBhdXRvciBkYSBtb25vZ3JhZmlhLCBhdXRvcml6byBhIFVuaXZlcnNpZGFkZSBGZWRlcmFsIGRvIFJpbyBHcmFuZGUgZG8gTm9ydGUgKFVGUk4pIGEgZGlzcG9uaWJpbGl6YXIgYXRyYXbDqXMgZGEgQmlibGlvdGVjYSBEaWdpdGFsIGRlIE1vbm9ncmFmaWFzIGRhIFVGUk4sIHNlbSByZXNzYXJjaW1lbnRvIGRvcyBkaXJlaXRvcyBhdXRvcmFpcywgZGUgYWNvcmRvIGNvbSBhIExlaSBuwrAgOTYxMC85OCwgbyB0ZXh0byBpbnRlZ3JhbCBkYSBvYnJhIHN1Ym1ldGlkYSBwYXJhIGZpbnMgZGUgbGVpdHVyYSwgaW1wcmVzc8OjbyBlL291IGRvd25sb2FkLCBhIHTDrXR1bG8gZGUgZGl2dWxnYcOnw6NvIGRhIHByb2R1w6fDo28gY2llbnTDrWZpY2EgYnJhc2lsZWlyYSwgYSBwYXJ0aXIgZGEgZGF0YSBkZXN0YSBzdWJtaXNzw6NvLiAKRepositório de PublicaçõesPUBhttp://repositorio.ufrn.br/oai/opendoar:2022-06-15T11:54:54Repositório Institucional da UFRN - Universidade Federal do Rio Grande do Norte (UFRN)false |
dc.title.pr_BR.fl_str_mv |
Contabilidade e Cidadania: Análise do Programa Nacional de Alimentação Escolar (PNAE) no Município de Serra Negra do Norte no período de 2011 - 2016 |
dc.title.alternative.pr_BR.fl_str_mv |
Accounting and Citizenship: Analysis of the National School Feeding Program (PNAE) in the Municipality of Serra Negra do Norte in the period 2011-2016 |
title |
Contabilidade e Cidadania: Análise do Programa Nacional de Alimentação Escolar (PNAE) no Município de Serra Negra do Norte no período de 2011 - 2016 |
spellingShingle |
Contabilidade e Cidadania: Análise do Programa Nacional de Alimentação Escolar (PNAE) no Município de Serra Negra do Norte no período de 2011 - 2016 Ramos, Ana Jacqueline Mariz Programa Nacional de Alimentação Escolar Recursos Financeiros Fundo Nacional de Desenvolvimento da Educação Cidadania Inflação |
title_short |
Contabilidade e Cidadania: Análise do Programa Nacional de Alimentação Escolar (PNAE) no Município de Serra Negra do Norte no período de 2011 - 2016 |
title_full |
Contabilidade e Cidadania: Análise do Programa Nacional de Alimentação Escolar (PNAE) no Município de Serra Negra do Norte no período de 2011 - 2016 |
title_fullStr |
Contabilidade e Cidadania: Análise do Programa Nacional de Alimentação Escolar (PNAE) no Município de Serra Negra do Norte no período de 2011 - 2016 |
title_full_unstemmed |
Contabilidade e Cidadania: Análise do Programa Nacional de Alimentação Escolar (PNAE) no Município de Serra Negra do Norte no período de 2011 - 2016 |
title_sort |
Contabilidade e Cidadania: Análise do Programa Nacional de Alimentação Escolar (PNAE) no Município de Serra Negra do Norte no período de 2011 - 2016 |
author |
Ramos, Ana Jacqueline Mariz |
author_facet |
Ramos, Ana Jacqueline Mariz |
author_role |
author |
dc.contributor.referees1.none.fl_str_mv |
Araújo, Ney Fernandes de |
dc.contributor.referees2.none.fl_str_mv |
Ferreira, Carlos José Wanderley |
dc.contributor.referees3.none.fl_str_mv |
Monteiro, Ricardo Aladim |
dc.contributor.author.fl_str_mv |
Ramos, Ana Jacqueline Mariz |
dc.contributor.advisor1.fl_str_mv |
Araújo, Ney Fernandes de |
contributor_str_mv |
Araújo, Ney Fernandes de |
dc.subject.pr_BR.fl_str_mv |
Programa Nacional de Alimentação Escolar Recursos Financeiros Fundo Nacional de Desenvolvimento da Educação Cidadania Inflação |
topic |
Programa Nacional de Alimentação Escolar Recursos Financeiros Fundo Nacional de Desenvolvimento da Educação Cidadania Inflação |
description |
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. |
publishDate |
2016 |
dc.date.accessioned.fl_str_mv |
2016-12-20T11:17:54Z 2022-06-15T11:54:54Z |
dc.date.available.fl_str_mv |
2016-12-20T11:17:54Z 2022-06-15T11:54:54Z |
dc.date.issued.fl_str_mv |
2016-12-08 |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
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info:eu-repo/semantics/bachelorThesis |
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bachelorThesis |
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publishedVersion |
dc.identifier.pr_BR.fl_str_mv |
2012902190 |
dc.identifier.citation.fl_str_mv |
RAMOS, Ana Jacqueline Mariz. CONTABILIDADE E CIDADANIA: ANALISE DO PROGRAMA NACIONAL DE ALIMENTAÇÃO ESCOLAR (PNAE) NO MUNICIPIO DE SERRA NEGRA DO NORTE NO PERÍODO DE 2011 - 2016. 2016. 71 f. Monografia (Graduação) - Curso de Ciências Contábeis, Universidade Federal do Rio Grande do Norte, Caicó/rn, 2016. |
dc.identifier.uri.fl_str_mv |
https://repositorio.ufrn.br/handle/123456789/48136 |
identifier_str_mv |
2012902190 RAMOS, Ana Jacqueline Mariz. CONTABILIDADE E CIDADANIA: ANALISE DO PROGRAMA NACIONAL DE ALIMENTAÇÃO ESCOLAR (PNAE) NO MUNICIPIO DE SERRA NEGRA DO NORTE NO PERÍODO DE 2011 - 2016. 2016. 71 f. Monografia (Graduação) - Curso de Ciências Contábeis, Universidade Federal do Rio Grande do Norte, Caicó/rn, 2016. |
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https://repositorio.ufrn.br/handle/123456789/48136 |
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por |
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Universidade Federal do Rio Grande do Norte |
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UFRN |
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Brasil |
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Ciências Contábeis |
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Universidade Federal do Rio Grande do Norte |
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