PERCEPTION OF INTERLOCUTORS OF INTEGRAL EDUCATION PROGRAM ABOUT THE FINANCIAL CONTROL OF PUBLIC RESOURCES

Abstract

This study identifies the perception of interlocutors of Integral Education Programs, about the necessary internal control process to keep transferences of public resources in the light of Resolution number 7 from April 12th 2012 of FNDE´s Deliberative Council. The research is exploratory and descriptive, with a sample cut of 82 and 35 coordinators from the Secretaries of Municipal and Governmental Education of Pernambuco, at first time and second one, respectively. As a procedure, uses two semi-structured questionnaires, with tabulation and charting through the Microsoft Excel spreadsheets. It concludes that women aged 18-30 years, newly appointed in the function, presents the higher education degree or more and experience time in public management is over than 10 years. The results indicates: the separation of resources per project; the utilization of self-employment income receipt (RPA); the evidence of expenditure is performed by presenting proper documents; the partnership in obtaining accounting advisory from the Unity Executing; the formalization and routing of accountability are made on time and the existence of mechanisms to control spending on challenges in the technical and pedagogical aspects.