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O Tribunal de Contas de Sergipe e suas resoluções para avaliar a receita e despesa em educação

The Audit Office of the Brazilian State of Sergipe and its resolutions to evaluate revenue and expenses linked to education
[journal article]

Davies, Nicholas

Abstract

O artigo examinou resoluções do Tribunal de Contas de Sergipe para a contabilização da receita e da despesa vinculadas à manutenção e ao desenvolvimento do ensino (MDE) e constatou oscilação e equívocos em seus procedimentos, caracterizados por omissão de informações, suposições inadequadas e falhas... view more

O artigo examinou resoluções do Tribunal de Contas de Sergipe para a contabilização da receita e da despesa vinculadas à manutenção e ao desenvolvimento do ensino (MDE) e constatou oscilação e equívocos em seus procedimentos, caracterizados por omissão de informações, suposições inadequadas e falhas na contabilização das despesas e no lançamento de dados. Em síntese, a análise das resoluções permite concluir que a educação pública em Sergipe perdeu e provavelmente ainda perde muitos recursos legalmente devidos, pelo fato de a receita e a despesa não serem corretamente contabilizadas pelo TC, embora isso nada garanta, pois os governos não parecem muito preocupados em cumprir as determinações do TC. Afinal, mesmo quando não aplicam o percentual mínimo em educação, os governos estaduais não sofrem intervenção da União; nem as prefeituras, do governo estadual, conforme previsto na Constituição Federal.... view less


The article has examined resolutions issued by the Audit Office (AO) of the Brazilian State of Sergipe to evaluate revenue and expenses linked to education and found oscillation and mistakes in its procedures, characterized by omission of information, inadequate assumptions and mistakes in the recko... view more

The article has examined resolutions issued by the Audit Office (AO) of the Brazilian State of Sergipe to evaluate revenue and expenses linked to education and found oscillation and mistakes in its procedures, characterized by omission of information, inadequate assumptions and mistakes in the reckoning of expenses and data entry . In short, the analysis of resolutions allows us to conclude that public education in Sergipe has lost and provably is still losing many funds legally due to education, since revenue and expenditure are not correctly calculated by the AO, although this calculation is no guarantee, for governments are not too concerned with complying with AO’s decisions. After all, even when they do not invest the minimum legal tax revenue on education, the Federal government does not intervene in them, nor the State governments intervene in municipal government, as provided for in the Federal Constitution. [author's abstract]... view less

Classification
Macroanalysis of the Education System, Economics of Education, Educational Policy

Free Keywords
Financiamento da educação; Orçamento da educação; Tribunal de Contas de Sergipe; Education funding; Education budget; Audit Office of the Brazilian State of Sergipe

Document language
Portuguese

Publication Year
2011

Page/Pages
p. 134-151

Journal
ETD - Educação Temática Digital, 13 (2011) 1

Status
Published Version; reviewed

Licence
Free Digital Peer Publishing Licence


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