Auditoria em Programa Nacional de Alimentação Escolar : uma avaliação da gestão e operacionalização dos recursos públicos da alimentação escolar no município de Paranatinga/MT

Abstract

The National School Feeding Program (PNAE) in force in Brazil is considered one of the most comprehensive in the world, as it covers all stages and modalities of Basic Education. The program's objective is to contribute to the student's entry and permanence in the school unit, with the development of learning and with the formation of healthy eating habits through the provision of School Meals. The management of resources allocated to the PNAE is subject to inspection by the control bodies that aim to improve governance, with the intention of mitigating the vulnerabilities and deficiencies identified in the internal control. Over the years, the control bodies have monitored the implementation of the recommendations identified in the audit reports of the Court of Auditors of the State of Mato Grosso (TCE-MT), realizing the evolution and efficiency of managers in the execution and compliance with audit procedures , with the objective of ensuring performance in risk management for School Feeding by the Public Administration. The report by the Court of Auditors is the result of actions implemented by the Aprimora Program, in which the control bodies signed partnerships for the monitoring and management of risks in Mato Grosso's municipalities. The reference model in risk management, the Committee of Sponsoring Organizations of the Treadway Commission (COSO), supported the methodology of the state's assessment process. In the documentary survey, the quali-quantitative research used secondary sources to monitor risk management and compliance with the recommendations identified by the TCE-MT, based on the PNAE Internal Audit Report executed by the municipality of Paranatinga/MT. The work carries out the case study of the municipality of Paranatinga, in order to verify the implementation of the recommendations of the Assessment Reports on the maturity level of administrative internal controls of School Feeding, to verify the effectiveness in the management and operation of public resources for School Feeding in City Hall of Paranatinga in the 2016-2018 administration. The verification of the application of the management and operationalization process of public resources of the city of Paranatinga allowed measuring the progress achieved by the monitoring carried out by the TCE-MT, as in 2018, the municipality occupied the 61st position in the ranking among the municipalities, advancing from the basic level (2016) for the intermediate level (2018).