Application of federal public resources and transparency in state schools in the Holy Spirit under the Direct Money in School Program - TSA

Authors

  • Fábia Gonçalves Manso Viana Universidade Federal do Espírito Santo
  • Gabriel Moreira Campos Universidade Federal do Espírito Santo - UFES

DOI:

https://doi.org/10.18227/rarr.v4i2.2446

Keywords:

Accountancy, public resources, accountability.

Abstract

This research deals with the performance of the Program Direct Resource in School in two state schools in the state of Espírito Santo, considering its guidelines and according to meet the demands of your target audience. The first school was searched School 1 (hypothetical name) and the second the School 2 (hypothetical name). A survey about accountability, demonstrated the application of funds transferred by the federal government through the program and the display of goods purchased. The results indicate that the resources allocated to the program accepted well as help the school in its maintenance, cost, physical and educational infrastructure and strengthening school self-management in the financial, administrative and educational plans, raising the performance levels of basic education . In conclusion, the funds transferred through the National Fund for Education Development through the program and administered by schools have a very small impact compared to the cost student. This means that the transferred resources are not sufficient for the maintenance of schools and they, in turn, have a real need to create alternative financing to raise funds from other sources in the community.

Author Biographies

Fábia Gonçalves Manso Viana, Universidade Federal do Espírito Santo

Bacharel em Ciências Contábeis.

Gabriel Moreira Campos, Universidade Federal do Espírito Santo - UFES

Doutor em Ciências Contábeis pela FEA/USP. Professor adjunto da UFES.

Published

03/02/2015

Issue

Section

Administração Financeira (Financial Administration)