Gestão financeira do PNAE: estudo de casos em entidades executoras do nordeste do Brasil

Abstract

This study aimed to analyze the financial management of the National School Feeding Program (PNAE) in executing entities monitored by the Collaborating Center in School Feeding and Nutrition of the Federal University of Rio Grande do Norte (CECANE-UFRN) in the year 2022. The research, descriptive in nature and with a qualitative and quantitative approach, used secondary data. Its objective was to analyze the scenario of financial reprogramming, acquisition of food from family farms, and the use of own resources in the executing entities advised by CECANE-UFRN. A total of 28 executing entities were evaluated, identifying varied management practices for the financial execution of PNAE resources for school feeding. It was observed that, despite advancements in some municipalities that met or exceeded the targets for acquiring food from family farms, obstacles persist related to transparency, manager training, and compliance with legislation regarding the appropriate use of resources for school feeding. Among the analyzed municipalities, 32% acquired 30% or more of their food from family farms, 71% reprogrammed less than 30% of the amount transferred by the FNDE, and 39% offered a counterpart of more than 50%. Thus, the study concludes that positive advancements in the management of financial resources are occurring, however, the progressive improvement of management efficiency continues to be vital for the continuous improvement of the quality of school feeding and for the support of the local economy, emphasizing the role of CECANE-UFRN as a fundamental agent in the monitoring, technical advice, and training of the executing entities in the state of Rio Grande do Norte.