Contabilidade e Cidadania: Análise do Programa Nacional de Alimentação Escolar (PNAE) no Município de Serra Negra do Norte no período de 2011 - 2016
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...
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| Formato: | bachelorThesis |
| Idioma: | pt_BR |
| Publicado em: |
Universidade Federal do Rio Grande do Norte
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| Endereço do item: | https://repositorio.ufrn.br/handle/123456789/48136 |
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| 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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