The procedures adopted by the Audit Courts of Bahia for checking revenue and expenses linked to education

Detalhes bibliográficos
Autor(a) principal: Davies, Nicholas
Data de Publicação: 2010
Tipo de documento: Artigo
Título da fonte: Ensaio (Rio de Janeiro. Online)
Texto Completo: https://revistas.cesgranrio.org.br/index.php/ensaio/article/view/503
Resumo: The article examined, on the basis of resolutions and/or reports, the procedures adopted by the Audit Offices of the State (TCE) and Municipalities (TCM) of Bahia, to check the revenue and expenditure linked to education and found a number of omissions, inconsistencies and mistakes which most likely have reduced the amount of funds earmarked to education. The State Audit Office, for example, has only taken into account the 25% minimum percentage of taxes (as provided in the Brazilian Federal Constitution) and never mentioned extra revenue to this minimum, such as payroll-linked contribution, federal transfers for programmes such as school meals or credit operations linked to education. In addition, the reports contain inconsistent data and confuse two different concepts, that of expenditure on the budgetary notion of education with the concept of maintenance and development of education. The Audit Office of the Municipalities has also made a number of mistakes in its resolutions. It employed the term 'basic education' (a much broader term) instead of 'education for children prior to 6 years old' and confused expenses on education (a broader term) with expenses on Fundef (a more restricted category, as it refers to part of the expenses on education). Furthermore, it adopted an illegal interpretation by accepting that part of 40% of Fundef (or Fundeb) public funds be used by non-public so-called community, religious or charity schools.
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spelling The procedures adopted by the Audit Courts of Bahia for checking revenue and expenses linked to educationLos procedimientos adoptados por los Tribunales de Cuentas del estado brasileño de Bahia para la verificacion de ingresos y despesas vinculadas a la educacionOs procedimentos adotados pelos Tribunais de Contas da Bahia para a verificação das receitas e despesas vinculadas à educaçãoFinanciamiento de la educacion; Presupuesto de la educacion; Tribunales de Cuentas de BahiaEducation funding; Education budget; The Audit Offices of the Brazilian State of BahiaFinanciamento da educação; Orcamento da educação; Tribunais de Contas da BahiaThe article examined, on the basis of resolutions and/or reports, the procedures adopted by the Audit Offices of the State (TCE) and Municipalities (TCM) of Bahia, to check the revenue and expenditure linked to education and found a number of omissions, inconsistencies and mistakes which most likely have reduced the amount of funds earmarked to education. The State Audit Office, for example, has only taken into account the 25% minimum percentage of taxes (as provided in the Brazilian Federal Constitution) and never mentioned extra revenue to this minimum, such as payroll-linked contribution, federal transfers for programmes such as school meals or credit operations linked to education. In addition, the reports contain inconsistent data and confuse two different concepts, that of expenditure on the budgetary notion of education with the concept of maintenance and development of education. The Audit Office of the Municipalities has also made a number of mistakes in its resolutions. It employed the term 'basic education' (a much broader term) instead of 'education for children prior to 6 years old' and confused expenses on education (a broader term) with expenses on Fundef (a more restricted category, as it refers to part of the expenses on education). Furthermore, it adopted an illegal interpretation by accepting that part of 40% of Fundef (or Fundeb) public funds be used by non-public so-called community, religious or charity schools.El artículo ha examinado, con base en resoluciones y/o informes de cuentas, los procedimientos adoptados por los Tribunales de Cuentas de la Provincia (TCE) y de los Municipios (TCM) de Bahia para la verificacion de los ingresos e despesas vinculadas a educacion y ha constatado una serie de omisiones, inconsistencias y equivocos que muy probablemente han reducido el montante de fondos legalmente vinculados a la educacion. El TCE, por ejemplo, ha limitado a la contabilizacion del porcentual minimo de los impuestos y nunca menciono los ingresos adicionales a este minimo, como las transferencias federales para el gobierno provincial y otros programas u operaciones de credito vinculadas a la educacion, significativas en Bahia. Adicionalmente, los informes contienen dados discrepantes y confunden gastos en la funcion presupuestaria Educacion con los realizados en manutencion y desarrollo de enseñanza, dos conceptos diferentes. Tambien el TCM ha cometido muchos equivocos en sus resoluciones, a empezar por la terminologia. Ha utilizado 'ensino basico' en el lugar de 'educacion infantil' y confundido despesas en la enseñanza (una categoria mas amplia) con despesas en Fundef (una categoria mas restricta). Ha cometido una ilegalidad al aceptar que parte de los 40% delos fondos de Fundef (o Fundeb) fuesen destinados a escuelas comunitarias, confesionales o filantropicas.O artigo examinou, com base em resolucoes e/ou relatorios de contas, os procedimentos adotados pelos Tribunais de Contas do Estado (TCE) e dos Municipios (TCM) da Bahia para a verificação da receita e despesa vinculada à educação e constatou uma serie de omissoes, inconsistencias e equivocos que muito provavelmente reduziram o montante de recursos legalmente vinculados à educação. O TCE, por exemplo, se limitou à contabilização do percentual minimo dos impostos e nunca mencionou as receitas adicionais a este minimo, como o salario-educação, os repasses federais para merenda e outros programas ou operacoes de credito vinculadas à educação, significativas no caso da Bahia. Alem disso, os relatorios contem dados discrepantes e confundem gastos na funcao orcamentaria Educação com os realizados em manutencao e desenvolvimento do ensino, dois conceitos diferentes. Tambem o TCM cometeu muitos equivocos, em suas resolucoes, a comecar pela terminologia. Empregou 'ensino basico' no lugar de 'educação infantil' e confundiu despesas no ensino (categoria mais ampla) com despesas no Fundef (categoria mais restrita). Incorreu em ilegalidade ao aceitar que parte dos 40% dos recursos do Fundef (ou do Fundeb) fossem destinados a escolas comunitarias, confessionais ou filantropicas.Fundação CesgranrioDavies, Nicholas2010-01-20info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionhttps://revistas.cesgranrio.org.br/index.php/ensaio/article/view/503Ensaio: Avaliação e Políticas Públicas em Educação; v. 18, n. 66 (2010): Revista Ensaio - Jan./Mar.; 139-1561809-44650104-4036reponame:Ensaio (Rio de Janeiro. Online)instname:Fundação Cesgranrioinstacron:CESGRANRIO-2pt; en; esDireitos autorais 2016 Revista Ensaio: Avaliação e Politicas Públicas em Educaçãohttp://creativecommons.org/licenses/by-nc/4.0info:eu-repo/semantics/openAccess2015-08-14T21:24:22Zoai:ojs.localhost:article/503Revistahttps://revistas.cesgranrio.org.br/index.php/ensaioONGhttps://revistas.cesgranrio.org.br/index.php/ensaio/oaiensaio@cesgranrio.org.br||fatimacunha@cesgranrio.org.br||alan@cesgranrio.org.br1809-44650104-4036opendoar:2015-08-14T21:24:22Ensaio (Rio de Janeiro. Online) - Fundação Cesgranriofalse
dc.title.none.fl_str_mv The procedures adopted by the Audit Courts of Bahia for checking revenue and expenses linked to education
Los procedimientos adoptados por los Tribunales de Cuentas del estado brasileño de Bahia para la verificacion de ingresos y despesas vinculadas a la educacion
Os procedimentos adotados pelos Tribunais de Contas da Bahia para a verificação das receitas e despesas vinculadas à educação
title The procedures adopted by the Audit Courts of Bahia for checking revenue and expenses linked to education
spellingShingle The procedures adopted by the Audit Courts of Bahia for checking revenue and expenses linked to education
Davies, Nicholas
Financiamiento de la educacion; Presupuesto de la educacion; Tribunales de Cuentas de Bahia
Education funding; Education budget; The Audit Offices of the Brazilian State of Bahia
Financiamento da educação; Orcamento da educação; Tribunais de Contas da Bahia
title_short The procedures adopted by the Audit Courts of Bahia for checking revenue and expenses linked to education
title_full The procedures adopted by the Audit Courts of Bahia for checking revenue and expenses linked to education
title_fullStr The procedures adopted by the Audit Courts of Bahia for checking revenue and expenses linked to education
title_full_unstemmed The procedures adopted by the Audit Courts of Bahia for checking revenue and expenses linked to education
title_sort The procedures adopted by the Audit Courts of Bahia for checking revenue and expenses linked to education
author Davies, Nicholas
author_facet Davies, Nicholas
author_role author
dc.contributor.none.fl_str_mv


dc.contributor.author.fl_str_mv Davies, Nicholas
dc.subject.none.fl_str_mv
dc.subject.por.fl_str_mv Financiamiento de la educacion; Presupuesto de la educacion; Tribunales de Cuentas de Bahia
Education funding; Education budget; The Audit Offices of the Brazilian State of Bahia
Financiamento da educação; Orcamento da educação; Tribunais de Contas da Bahia
topic Financiamiento de la educacion; Presupuesto de la educacion; Tribunales de Cuentas de Bahia
Education funding; Education budget; The Audit Offices of the Brazilian State of Bahia
Financiamento da educação; Orcamento da educação; Tribunais de Contas da Bahia
description The article examined, on the basis of resolutions and/or reports, the procedures adopted by the Audit Offices of the State (TCE) and Municipalities (TCM) of Bahia, to check the revenue and expenditure linked to education and found a number of omissions, inconsistencies and mistakes which most likely have reduced the amount of funds earmarked to education. The State Audit Office, for example, has only taken into account the 25% minimum percentage of taxes (as provided in the Brazilian Federal Constitution) and never mentioned extra revenue to this minimum, such as payroll-linked contribution, federal transfers for programmes such as school meals or credit operations linked to education. In addition, the reports contain inconsistent data and confuse two different concepts, that of expenditure on the budgetary notion of education with the concept of maintenance and development of education. The Audit Office of the Municipalities has also made a number of mistakes in its resolutions. It employed the term 'basic education' (a much broader term) instead of 'education for children prior to 6 years old' and confused expenses on education (a broader term) with expenses on Fundef (a more restricted category, as it refers to part of the expenses on education). Furthermore, it adopted an illegal interpretation by accepting that part of 40% of Fundef (or Fundeb) public funds be used by non-public so-called community, religious or charity schools.
publishDate 2010
dc.date.none.fl_str_mv 2010-01-20
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dc.type.driver.fl_str_mv info:eu-repo/semantics/article
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dc.identifier.uri.fl_str_mv https://revistas.cesgranrio.org.br/index.php/ensaio/article/view/503
url https://revistas.cesgranrio.org.br/index.php/ensaio/article/view/503
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language_invalid_str_mv pt; en; es
dc.rights.driver.fl_str_mv Direitos autorais 2016 Revista Ensaio: Avaliação e Politicas Públicas em Educação
http://creativecommons.org/licenses/by-nc/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Direitos autorais 2016 Revista Ensaio: Avaliação e Politicas Públicas em Educação
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dc.publisher.none.fl_str_mv Fundação Cesgranrio
publisher.none.fl_str_mv Fundação Cesgranrio
dc.source.none.fl_str_mv Ensaio: Avaliação e Políticas Públicas em Educação; v. 18, n. 66 (2010): Revista Ensaio - Jan./Mar.; 139-156
1809-4465
0104-4036
reponame:Ensaio (Rio de Janeiro. Online)
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reponame_str Ensaio (Rio de Janeiro. Online)
collection Ensaio (Rio de Janeiro. Online)
repository.name.fl_str_mv Ensaio (Rio de Janeiro. Online) - Fundação Cesgranrio
repository.mail.fl_str_mv ensaio@cesgranrio.org.br||fatimacunha@cesgranrio.org.br||alan@cesgranrio.org.br
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