Institution of a mechanism for evaluation of the Money Direct at School Program (PDDE) from the National Education Development Fund (FNDE)
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Data de Publicação: | 2023 |
Outros Autores: | |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Revista Controle (Online) |
Texto Completo: | https://revistacontrole.tce.ce.gov.br/index.php/RCDA/article/view/875 |
Resumo: | Efficiency in improving the quality of government programs resides in the process of decentralizing resources to eliminate waste, universalize coverage, and expand social participation in the implementation, control, and results of actions. In this sense, this work sought to evaluate the proposal for an audit instrument in the Direct Money at School Program (PDDE) from the National Education Development Fund (FNDE) to support the audit work of internal and external control bodies in the use of resources program education. It was based on the structured questionnaire sent to the external control auditors specializing in auditing, inspection, and evaluation of public management in education of the Ceará Court of Auditors (TCE/CE) addressing audit issues arising from the main normative acts of the PDDE, namely: Law nº 11.947/2009 and Resolution CD/FNDE/MEC nº 15/2021. A comparative analysis of distortions and similarities was carried out in relation to the level of disagreement or agreement of the TCE/CE auditors on the audit questions. Descriptive statistics were used with vertical and horizontal analysis of the data obtained. From this, it was observed that in most of the questions presented, the auditors were able to validate the relevance of the procedures applicable to the evaluation of the PDDE, except for those questions of reasonable levels of neutrality or disagreement. The methodological contribution makes it possible to monitor and detect which dimensions of the PDDE need more attention. |
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Institution of a mechanism for evaluation of the Money Direct at School Program (PDDE) from the National Education Development Fund (FNDE)INSTITUCIÓN DEL MECANISMO DE EVALUACIÓN DEL PROGRAMA DINERO DIRECTO A LA ESCUELA DEL FNDEMISE EN PLACE DU DISPOSITIF D'ÉVALUATION DU PROGRAMME D'ARGENT DIRECT À L'ÉCOLE DU FNDEInstituição de mecanismo para avaliação do Programa Dinheiro Direto na Escola (PDDE) oriundo do Fundo Nacional de Desenvolvimento da Educação (FNDE)auditoriaPrograma Dinheiro Direto na Escola (PDDE)Fundo Nacional de Desenvolvimento da Educação (FNDE) Tribunal de Contas do Ceará (TCE/CE)Auditoría. Programa de Dinero Directo en la Escuela (PDDE). Fondo Nacional de Fomento de la Educación (FNDE). Tribunal de Cuentas de Ceará (TCE/CE).Audit. Programme d'argent direct à l'école (PDDE). Fonds national de développement de l'éducation (FNDE). Cour des comptes du Ceará (TCE/CE).auditDirect Money at School Program (PDDE)National Education Development Fund (FNDE)Ceará Court of Auditors (TCE/CE)Efficiency in improving the quality of government programs resides in the process of decentralizing resources to eliminate waste, universalize coverage, and expand social participation in the implementation, control, and results of actions. In this sense, this work sought to evaluate the proposal for an audit instrument in the Direct Money at School Program (PDDE) from the National Education Development Fund (FNDE) to support the audit work of internal and external control bodies in the use of resources program education. It was based on the structured questionnaire sent to the external control auditors specializing in auditing, inspection, and evaluation of public management in education of the Ceará Court of Auditors (TCE/CE) addressing audit issues arising from the main normative acts of the PDDE, namely: Law nº 11.947/2009 and Resolution CD/FNDE/MEC nº 15/2021. A comparative analysis of distortions and similarities was carried out in relation to the level of disagreement or agreement of the TCE/CE auditors on the audit questions. Descriptive statistics were used with vertical and horizontal analysis of the data obtained. From this, it was observed that in most of the questions presented, the auditors were able to validate the relevance of the procedures applicable to the evaluation of the PDDE, except for those questions of reasonable levels of neutrality or disagreement. The methodological contribution makes it possible to monitor and detect which dimensions of the PDDE need more attention.Este trabajo buscó evaluar la propuesta de un instrumento de auditoría en el Programa Dinero Directo en la Escuela (PDDE) del Fondo Nacional de Desarrollo de la Educación (FNDE) a partir de la percepción de los auditores del Tribunal de Cuentas de Ceará (TCE/CE). Con este objetivo, la metodología utilizada se basó en un enfoque cualitativo, descriptivo, caracterizado por una encuesta a través de un cuestionario estructurado. El trabajo contribuye a comprender cómo los auditores del TCE/CE perciben los procedimientos planteados en la encuesta como un aporte a la evaluación del PDDE. De ello se concluye que en la mayoría de las preguntas presentadas, los auditores pudieron constatar la pertinencia de los procedimientos aplicables a la evaluación del PDDE. En cuanto a las preguntas con niveles de neutralidad y desacuerdo parcial o total, el estudio permitió inferir que los auditores no consideraron importantes los principales actos normativos del programa, a saber: la Ley nº 11.947/2009 y la Resolución CD/FNDE/MEC nº 15/2021 .Ce travail visait à évaluer la proposition d'un instrument d'audit dans le Programme d'argent direct à l'école (PDDE) du Fonds national de développement de l'éducation (FNDE) sur la base de la perception des auditeurs de la Cour des comptes du Ceará (TCE/CE). Dans cet objectif, la méthodologie utilisée s'est appuyée sur une approche qualitative et descriptive, caractérisée par une enquête par questionnaire structuré. Le travail contribue à comprendre comment les auditeurs TCE/CE perçoivent les procédures évoquées dans l'enquête comme une contribution à l'évaluation du PDDE. Il en ressort que dans la plupart des questions présentées, les auditeurs ont pu confirmer la pertinence des procédures applicables à l'évaluation du PDDE. En ce qui concerne les questions avec des niveaux de neutralité et de désaccord partiel ou total, l'étude a permis de déduire que les auditeurs n'ont pas considéré l'importance des principaux actes normatifs du programme, à savoir : la loi nº 11.947/2009 et la résolution CD/FNDE/MEC nº 15/2021 . A eficiência na melhoria da qualidade dos programas governamentais reside no processo de descentralização dos recursos de forma a eliminar desperdícios, universalizar sua cobertura e ampliar a participação social na implementação, controle e resultado das ações. Nesse sentido, este trabalho buscou avaliar a proposta de instrumento de auditoria no Programa Dinheiro Direto na Escola (PDDE) oriundo do Fundo Nacional de Desenvolvimento da Educação (FNDE) para subsidiar os trabalhos de auditoria dos órgãos de controle interno e externo no uso dos recursos educacionais do programa. Baseou-se no questionário estruturado enviado aos auditores de controle externo com especialidade em auditoria, fiscalização e avaliação da gestão pública na área da educação do Tribunal de Contas do Ceará (TCE/CE) abordando questões de auditoria decorrentes dos principais atos normativos do PDDE, a saber: Lei nº 11.947/2009 e Resolução CD/FNDE/MEC nº 15/2021. Realizou-se uma análise comparativa das distorções e similaridades em relação ao nível de discordância ou concordância dos auditores do TCE/CE sobre as questões de auditoria. Utilizou-se de estatística descritiva com análise vertical e horizontal dos dados obtidos. A partir disso, observou-se que na maioria das questões apresentadas os auditores foram capazes de convalidar a relevância dos procedimentos aplicáveis à avaliação do PDDE, exceto àquelas questões de níveis razoáveis de neutralidade ou discordância. A contribuição metodológica possibilita monitorar e detectar quais as dimensões do PDDE necessitam de maior atenção.Tribunal de Contas do Estado do Ceará2023-12-11info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionAvaliado pelos paresapplication/pdfhttps://revistacontrole.tce.ce.gov.br/index.php/RCDA/article/view/87510.32586/rcda.v22i1.875Revista Controle - Doutrina e Artigos; v. 22 n. 1 (2024); 482-5082525-33871980-086X10.32586/msgh8n54reponame:Revista Controle (Online)instname:Tribunal de Contas do Estado do Ceará (TCCE)instacron:TC_CEporhttps://revistacontrole.tce.ce.gov.br/index.php/RCDA/article/view/875/635Copyright (c) 2023 Revista: apenas para a 1ª Publicação.https://creativecommons.org/licenses/by-nc/4.0info:eu-repo/semantics/openAccessDE LIMA SOUSA, PAULO MARCELODE LIMA SOUSA, PAULO MARCELODE LIMA SOUSA, PAULO MARCELOde Lima Sousa, Paulo Marcelo2023-12-11T10:46:15Zoai:ojs.revistacontrole.tce.ce.gov.br:article/875Revistahttps://revistacontrole.tce.ce.gov.br/index.php/RCDAPUBhttps://revistacontrole.tce.ce.gov.br/index.php/RCDA/oairevistacontrole@tce.ce.gov.br || josimar.batista@tce.ce.gov.br2525-33871980-086Xopendoar:2023-12-11T10:46:15Revista Controle (Online) - Tribunal de Contas do Estado do Ceará (TCCE)false |
dc.title.none.fl_str_mv |
Institution of a mechanism for evaluation of the Money Direct at School Program (PDDE) from the National Education Development Fund (FNDE) INSTITUCIÓN DEL MECANISMO DE EVALUACIÓN DEL PROGRAMA DINERO DIRECTO A LA ESCUELA DEL FNDE MISE EN PLACE DU DISPOSITIF D'ÉVALUATION DU PROGRAMME D'ARGENT DIRECT À L'ÉCOLE DU FNDE Instituição de mecanismo para avaliação do Programa Dinheiro Direto na Escola (PDDE) oriundo do Fundo Nacional de Desenvolvimento da Educação (FNDE) |
title |
Institution of a mechanism for evaluation of the Money Direct at School Program (PDDE) from the National Education Development Fund (FNDE) |
spellingShingle |
Institution of a mechanism for evaluation of the Money Direct at School Program (PDDE) from the National Education Development Fund (FNDE) DE LIMA SOUSA, PAULO MARCELO auditoria Programa Dinheiro Direto na Escola (PDDE) Fundo Nacional de Desenvolvimento da Educação (FNDE) Tribunal de Contas do Ceará (TCE/CE) Auditoría. Programa de Dinero Directo en la Escuela (PDDE). Fondo Nacional de Fomento de la Educación (FNDE). Tribunal de Cuentas de Ceará (TCE/CE). Audit. Programme d'argent direct à l'école (PDDE). Fonds national de développement de l'éducation (FNDE). Cour des comptes du Ceará (TCE/CE). audit Direct Money at School Program (PDDE) National Education Development Fund (FNDE) Ceará Court of Auditors (TCE/CE) |
title_short |
Institution of a mechanism for evaluation of the Money Direct at School Program (PDDE) from the National Education Development Fund (FNDE) |
title_full |
Institution of a mechanism for evaluation of the Money Direct at School Program (PDDE) from the National Education Development Fund (FNDE) |
title_fullStr |
Institution of a mechanism for evaluation of the Money Direct at School Program (PDDE) from the National Education Development Fund (FNDE) |
title_full_unstemmed |
Institution of a mechanism for evaluation of the Money Direct at School Program (PDDE) from the National Education Development Fund (FNDE) |
title_sort |
Institution of a mechanism for evaluation of the Money Direct at School Program (PDDE) from the National Education Development Fund (FNDE) |
author |
DE LIMA SOUSA, PAULO MARCELO |
author_facet |
DE LIMA SOUSA, PAULO MARCELO de Lima Sousa, Paulo Marcelo |
author_role |
author |
author2 |
de Lima Sousa, Paulo Marcelo |
author2_role |
author |
dc.contributor.author.fl_str_mv |
DE LIMA SOUSA, PAULO MARCELO DE LIMA SOUSA, PAULO MARCELO DE LIMA SOUSA, PAULO MARCELO de Lima Sousa, Paulo Marcelo |
dc.subject.por.fl_str_mv |
auditoria Programa Dinheiro Direto na Escola (PDDE) Fundo Nacional de Desenvolvimento da Educação (FNDE) Tribunal de Contas do Ceará (TCE/CE) Auditoría. Programa de Dinero Directo en la Escuela (PDDE). Fondo Nacional de Fomento de la Educación (FNDE). Tribunal de Cuentas de Ceará (TCE/CE). Audit. Programme d'argent direct à l'école (PDDE). Fonds national de développement de l'éducation (FNDE). Cour des comptes du Ceará (TCE/CE). audit Direct Money at School Program (PDDE) National Education Development Fund (FNDE) Ceará Court of Auditors (TCE/CE) |
topic |
auditoria Programa Dinheiro Direto na Escola (PDDE) Fundo Nacional de Desenvolvimento da Educação (FNDE) Tribunal de Contas do Ceará (TCE/CE) Auditoría. Programa de Dinero Directo en la Escuela (PDDE). Fondo Nacional de Fomento de la Educación (FNDE). Tribunal de Cuentas de Ceará (TCE/CE). Audit. Programme d'argent direct à l'école (PDDE). Fonds national de développement de l'éducation (FNDE). Cour des comptes du Ceará (TCE/CE). audit Direct Money at School Program (PDDE) National Education Development Fund (FNDE) Ceará Court of Auditors (TCE/CE) |
description |
Efficiency in improving the quality of government programs resides in the process of decentralizing resources to eliminate waste, universalize coverage, and expand social participation in the implementation, control, and results of actions. In this sense, this work sought to evaluate the proposal for an audit instrument in the Direct Money at School Program (PDDE) from the National Education Development Fund (FNDE) to support the audit work of internal and external control bodies in the use of resources program education. It was based on the structured questionnaire sent to the external control auditors specializing in auditing, inspection, and evaluation of public management in education of the Ceará Court of Auditors (TCE/CE) addressing audit issues arising from the main normative acts of the PDDE, namely: Law nº 11.947/2009 and Resolution CD/FNDE/MEC nº 15/2021. A comparative analysis of distortions and similarities was carried out in relation to the level of disagreement or agreement of the TCE/CE auditors on the audit questions. Descriptive statistics were used with vertical and horizontal analysis of the data obtained. From this, it was observed that in most of the questions presented, the auditors were able to validate the relevance of the procedures applicable to the evaluation of the PDDE, except for those questions of reasonable levels of neutrality or disagreement. The methodological contribution makes it possible to monitor and detect which dimensions of the PDDE need more attention. |
publishDate |
2023 |
dc.date.none.fl_str_mv |
2023-12-11 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Avaliado pelos pares |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://revistacontrole.tce.ce.gov.br/index.php/RCDA/article/view/875 10.32586/rcda.v22i1.875 |
url |
https://revistacontrole.tce.ce.gov.br/index.php/RCDA/article/view/875 |
identifier_str_mv |
10.32586/rcda.v22i1.875 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://revistacontrole.tce.ce.gov.br/index.php/RCDA/article/view/875/635 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2023 Revista: apenas para a 1ª Publicação. https://creativecommons.org/licenses/by-nc/4.0 info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2023 Revista: apenas para a 1ª Publicação. https://creativecommons.org/licenses/by-nc/4.0 |
eu_rights_str_mv |
openAccess |
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application/pdf |
dc.publisher.none.fl_str_mv |
Tribunal de Contas do Estado do Ceará |
publisher.none.fl_str_mv |
Tribunal de Contas do Estado do Ceará |
dc.source.none.fl_str_mv |
Revista Controle - Doutrina e Artigos; v. 22 n. 1 (2024); 482-508 2525-3387 1980-086X 10.32586/msgh8n54 reponame:Revista Controle (Online) instname:Tribunal de Contas do Estado do Ceará (TCCE) instacron:TC_CE |
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Tribunal de Contas do Estado do Ceará (TCCE) |
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TC_CE |
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TC_CE |
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Revista Controle (Online) |
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Revista Controle (Online) |
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Revista Controle (Online) - Tribunal de Contas do Estado do Ceará (TCCE) |
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revistacontrole@tce.ce.gov.br || josimar.batista@tce.ce.gov.br |
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