EVALUATION OF RESTRICTIVE VARIABLES TO THE QUALITY IN THE EXECUTION OF A NATIONAL PROGRAM OF SCHOOL FEEDING WITH INSERTION TO STRATEGICAL MANAGEMENT OF PUBLIC RESOURCES

Abstract

Search in this article, to associate the theoretical architecture of the strategic management of resources (or performance) of a National Program of School Feed (PNAE) with the vectors of elimination of the occurrence of restrictive variables to the success of the program. For evaluation of the variable the method Content Analysis was used, applied in 197 reports of the General Controllership of the Republic of Brazil (CGU), period 2005-2007, confronted with the principles of control of United States Government Accountability Office (GAO) and of New Public Administration (NAP). Being that, for the analysis of the perspective of continuous improvement with intention of eradication of the occurrence of such types of variable, the adopted methodology was of the Activity Based in Cost (ABC). The hypothesis glimpsed with this methodology consists of: in budget if admits the maximum goal of effectiveness, from the demand of services/products of the PNAE, whereas in the mensuration of the performance the goal is continuous improvement of this program, from the demand of resources. The research evidenced the existence of restrictive variable to the quality of the management of the PNAE in 89% (eighty and nine percent) of the cities audited for the CGU, being that, of the types of more frequent imperfections, accountability of conformity it corresponded the platforms next 36% to the imperfections evidenced in the analyzed period, followed of the restriction to the efficiency of the PNAE whose index was of 33% and the restrictions the democratic control that they had approximately corresponded 19% of the evidenced fragilities. The remaining failures mentioned restrictions on internal controls, and the results.