ORIENTAÇÕES PARA A PRESTAÇÃO DE CONTAS DE PROJETOS DE ENSINO, PESQUISA E EXTENSÃO NO INSTITUTO FEDERAL DO ACRE

Abstract

The study resulted from research conducted within the scope of the Professional Master’s Program in Professional and Technological Education (ProfEPT), offered by the Federal Institute of Acre (Ifac). It is situated within Research Line 2, which addresses the Organization and Memories of Pedagogical Spaces in Professional and Technological Education (EPT), and is part of Macroproject 6, entitled Organization of Pedagogical Spaces in EPT, which encompasses the planning and organization of formal and non-formal spaces of research, teaching, extension, and management in EPT. Thus, considering teaching, research, and extension as the tripod of education, these dimensions must be disseminated within the Federal Institutes of Education, Science and Technology and financially supported through funding for institutionalized projects selected via calls for proposals. In this sense, those who receive resources to support such projects have the duty to provide accountability for the activities carried out and for the resources expended, in order to ensure accountability. Therefore, in order to understand the existing difficulties in the accountability processes of teaching, research, and extension projects that use financial resources derived from internal calls at Ifac, the research was guided by the following question: what difficulties exist in the accountability stage of projects funded by internal calls at the Federal Institute of Acre? To this end, the study was conducted based on the inductive method, with a qualitative approach, of an applied nature, and with an exploratory and descriptive character. As data collection instruments, documentary research was employed, combined with the application of questionnaires and the conduct of semi-structured interviews with those responsible for accountability, as well as with the team managing the projects in the respective Pro-Rectories. In the context of data analysis, Bardin’s content analysis (2020) and triangulation were used. The main results revealed a lack of uniformity among the modalities of teaching, research, and extension projects regarding submission procedures, execution processes, and documentary requirements in the accountability stage. Among the difficulties faced by staff at this stage are lack of knowledge of general regulations and of the classification of expenses by nature, whether consumable or permanent, as well as of price quotation procedures; uncertainty regarding the procedures for returning remaining funds; and obstacles arising from delays in process analysis, which hinder document retrieval. Regarding the management teams, the following difficulties were highlighted: technical weaknesses, workload overload, difficulties in coordination among sectors, procedural delays, and operational obstacles in the use of the BB Research Card. Based on the evidence produced, an Educational Product was developed in the form of an e-book, entitled Digital Pedagogical Handbook, grounded in the principles of andragogy, with the purpose of guiding project coordinators in the preparation of accountability reports, thereby contributing to the qualification of the procedure and to strengthening staff participation in internal funding calls at the Federal Institute of Acre.