A atuação dos conselhos municipais de alimentação escolar : análise comparativa entre o controle administrativo e o controle público

Abstract

This monograph conducted a study on the minutes of the Board of School Feeding (Conselho de Alimentação Escolar - CAE) in ten cities in the state of Sergipe. The objective was to evaluate the performance of the boards to determine whether they were fulfilling their duties of monitoring and surveillance of the entire implementation of the National School Feeding Program (Programa Nacional de Alimentação Escolar - PNAE) in the municipality. To accomplish this assessment were used to compare the results of the monitoring reports of the Federal Inspector General Office (Controladoria-Geral da União - CGU) that, through the Inspection Program from Public Lotteries, oversaw a systematic manner, by the end of 2009, the use of federal resources in 29.02% of Brazilian municipalities and has made available, to every citizen, their reports in their entirety on the Internet. It was analyzed the irregularities found by the CGU, compared with the problems and failures reported in the minutes of the meetings of the CAE, during the period monitored by the CGU. The results showed that the boards have detected a very low percentage of failures encountered by the CGU, demonstrating an insufficient action to ensure the proper implementation of PNAE. The data contained in the records points to possible indicators that explain this situation: the boards had met little, make few visits to schools, and hardly visit the warehouse of PNAE or conduct review of documents relating to the costs of the program.