Module 4Registration of smallholder farming acquisitions
Unit 2Accountability report
O PNAE e a Agricultura Familiar
Module 4
Unit 2

There! We have finished the steps for the purchase cycle from smallholder farming to the PNAE. Now, on this unit, you’ll understand how the purchase registration of smallholder farming occurs in the accountability report of the PNAE, in the Management Accountability System (SiGPC Online Accounts).

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FOOD FOR THOUGHT

As you know, the PNAE works nationally and that is why it owns an online accountability system. Do you know what system it is and how does it work?

Accountability is important for the Programme´s operation, and to ensure the continuity of financial resources transferred from the FNDE to the acquisition of school feeding.

Filling out data of the PNAE’s smallholder farming purchase in the Management Accountability System – SiGPC (Online Accounts)

As we know, when a person receives public resources he/she is obligated to make these resources accountable. This is foreseen by the Federal Constitution of 1988, which states that “any individual, legal entity, public or private figure who utilizes, collects, saves, manages or administers money, assets and public values will account for or answer to the Union”. (Federal Constitution, only paragraph, article 70).
The FNDE transfers public financial resources to states, municipalities and the Federal District to execute the National School Feeding Programme, including the purchase of foodstuffs from smallholder farming. In this way, the EEx needs to account for them criteriously and forward them to the FNDE.
From 2011, the accountability started being done online by the EEx in the Management Accountability System (SiGPC) Online Accounts.





Important!
This accountability answers to a flow that must be observed by all the instances involved in the process.
FOOD FOR THOUGHT

How do the EEx organize themselves to systematize all the accountability information?

Let’s continue to see how the accountability flow occurs.

Unit 1 Slide 1 of 4

Course progression

Unit 1 1 of 4
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