It’s important to visualize the actors involved in the accountability of resources from the PNAE.
- Accountability will always be the EEx’s responsibility, that is, of city halls and state secretariats of education.
- The PNAE’s regular operation validation will be the School Feeding Council’s (CAE) responsibility, by means of the Council Management System (Sigecon) for the FNDE.
As for the PNAE´s operation ways, there are the following situations:
Centralized
Operated by the Executive Entity (city hall, state secretariat of education), who received the resources;
Semi-decentralized
Operated by the entity itself, partly by the UExs;
Decentralized
Operated by the UEx, according to article 8 of Resolution CD/FNDE no. 26/2013.
What is different about the process of accountability in cases of decentralized or semi-decentralized operation is that it begins with Executive Units presenting, to the EEx, a provision of accounts related to school feeding purchases, complying with legal criteria. Therefore, in this case, the UEx are co-responsible for the EEx’s accountability process.
It is important to highlight that the UEx does not provide accounts to the FNDE, even if the management is decentralized. This is because the financial resources are transferred to the EEx, so the EEx is the one responsible for providing accounts to the FNDE.
Attention!
To be always informed and updated, you must frequently access the SiGPC and the FNDE’s website, because all news and innovations in the system and the Programme are divulged in these spaces.
In this section, we covered general information about accountability. Now, we invite you to learn how to forward receipts of smallholder farming goods, for school feeding, in the Management Accountability System – SiGPC Online Accounts.
