AUDIT COURT INSPECTION OF REVENUE AND EXPENDITURE LEGALY LINKED TO EDUCATION IN THE BRAZILIAN MIDWESTERN STATE OF GOIÁS
Autor(a) principal: | |
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Data de Publicação: | 2011 |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Inter-ação (Goiânia. Online) |
Texto Completo: | https://revistas.ufg.br/interacao/article/view/13123 |
Resumo: | On the basis of reports and resolutions produced by the two Goiás Audit Courts (one in charge of examining the State government accounts and the other in charge of local government accounts), this article examined the procedures adopted to evaluate the revenue and expenditure accounts for the maintenance and promotion of education. A number of inaccuracies, mistakes and inconsistencies were found which have resulted, and continue to result, in less funding available for education. The Audit Court in charge of examining State government accounts, for example, for a number of years in the 1990s, did not take into consideration federal tax transfers to the State in its calculation of the minimum percentage rate linked to education. In addition, the Court also erred by including a payroll-linked contribution to education in the calculation, as this is a social contribution and not a tax. In its calculation of the 25% of revenue to be spent on education, the Court continued to include the payment of retired education personnel as an educational expense at least until 2008, even though a resolution issued by the said Court in 2001 excluded such payment from the legally-defined concept of educational maintenance and promotion. The Audit Court in charge of local government accounts also made a number of mistakes, both in revenue and expenditure, in its 1998 number 1 resolution. |
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AUDIT COURT INSPECTION OF REVENUE AND EXPENDITURE LEGALY LINKED TO EDUCATION IN THE BRAZILIAN MIDWESTERN STATE OF GOIÁSA FISCALIZAÇÃO PELOS TRIBUNAIS DE CONTAS DE GOIÁS DAS RECEITA S E DESPESAS VINCULADAS À EDUCAÇÃOOn the basis of reports and resolutions produced by the two Goiás Audit Courts (one in charge of examining the State government accounts and the other in charge of local government accounts), this article examined the procedures adopted to evaluate the revenue and expenditure accounts for the maintenance and promotion of education. A number of inaccuracies, mistakes and inconsistencies were found which have resulted, and continue to result, in less funding available for education. The Audit Court in charge of examining State government accounts, for example, for a number of years in the 1990s, did not take into consideration federal tax transfers to the State in its calculation of the minimum percentage rate linked to education. In addition, the Court also erred by including a payroll-linked contribution to education in the calculation, as this is a social contribution and not a tax. In its calculation of the 25% of revenue to be spent on education, the Court continued to include the payment of retired education personnel as an educational expense at least until 2008, even though a resolution issued by the said Court in 2001 excluded such payment from the legally-defined concept of educational maintenance and promotion. The Audit Court in charge of local government accounts also made a number of mistakes, both in revenue and expenditure, in its 1998 number 1 resolution.O artigo examinou, com base em relatórios de contas, resoluções e ofícios dos Tribunais de Contas do Estado (TCE) e dos Municípios (TCM) de Goiás, os procedimentos que adotam na avaliação das receitas e despesas vinculadas à manutenção e desenvolvimento do ensino (MDE), constatando uma série de imprecisões, equívocos e inconsistências que resultaram e resultam em menos recursos para a educação. O TCE, por exemplo, por vários anos na década de 1990, deixou de incluir na base de cálculo do percentual mínimo vinculado à MDE as transferências federais de impostos assim como errou, ao incluir nessa base, o salário-educação, que é contribuição social, não imposto. Além disso, continuou a aceitar o pagamento dos inativos no cálculo dos 25% pelo menos até 2008, embora resolução sua de 2001 excluísse tal pagamento do conceito de MDE. Também o TCM equivocou-se em sua resolução no 1, de 1998, na contabilização tanto da receita quanto da despesa.Faculdade de Educação (UFG)2011-02-06info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://revistas.ufg.br/interacao/article/view/1312310.5216/ia.v35i2.13123Journal Inter-Ação; Vol. 35 No. 2 (2010): DOSSIER: Teacher formation and distance education; 437-460Revista Inter Ação; Vol. 35 Núm. 2 (2010): Formação de professores e educação a distância; 437-460Revista Inter-Ação; v. 35 n. 2 (2010): Formação de professores e educação a distância; 437-4601981-8416reponame:Inter-ação (Goiânia. Online)instname:Universidade Federal de Goiás (UFG)instacron:UFGporhttps://revistas.ufg.br/interacao/article/view/13123/8519Davies, Nicholasinfo:eu-repo/semantics/openAccess2011-02-06T19:05:45Zoai:ojs.revistas.ufg.br:article/13123Revistahttps://revistas.ufg.br/index.php/interacaoPUBhttps://revistas.ufg.br/index.php/interacao/oai||revistainteracao@gmail.com1981-84160101-7136opendoar:2024-05-21T19:54:26.206814Inter-ação (Goiânia. Online) - Universidade Federal de Goiás (UFG)true |
dc.title.none.fl_str_mv |
AUDIT COURT INSPECTION OF REVENUE AND EXPENDITURE LEGALY LINKED TO EDUCATION IN THE BRAZILIAN MIDWESTERN STATE OF GOIÁS A FISCALIZAÇÃO PELOS TRIBUNAIS DE CONTAS DE GOIÁS DAS RECEITA S E DESPESAS VINCULADAS À EDUCAÇÃO |
title |
AUDIT COURT INSPECTION OF REVENUE AND EXPENDITURE LEGALY LINKED TO EDUCATION IN THE BRAZILIAN MIDWESTERN STATE OF GOIÁS |
spellingShingle |
AUDIT COURT INSPECTION OF REVENUE AND EXPENDITURE LEGALY LINKED TO EDUCATION IN THE BRAZILIAN MIDWESTERN STATE OF GOIÁS Davies, Nicholas |
title_short |
AUDIT COURT INSPECTION OF REVENUE AND EXPENDITURE LEGALY LINKED TO EDUCATION IN THE BRAZILIAN MIDWESTERN STATE OF GOIÁS |
title_full |
AUDIT COURT INSPECTION OF REVENUE AND EXPENDITURE LEGALY LINKED TO EDUCATION IN THE BRAZILIAN MIDWESTERN STATE OF GOIÁS |
title_fullStr |
AUDIT COURT INSPECTION OF REVENUE AND EXPENDITURE LEGALY LINKED TO EDUCATION IN THE BRAZILIAN MIDWESTERN STATE OF GOIÁS |
title_full_unstemmed |
AUDIT COURT INSPECTION OF REVENUE AND EXPENDITURE LEGALY LINKED TO EDUCATION IN THE BRAZILIAN MIDWESTERN STATE OF GOIÁS |
title_sort |
AUDIT COURT INSPECTION OF REVENUE AND EXPENDITURE LEGALY LINKED TO EDUCATION IN THE BRAZILIAN MIDWESTERN STATE OF GOIÁS |
author |
Davies, Nicholas |
author_facet |
Davies, Nicholas |
author_role |
author |
dc.contributor.author.fl_str_mv |
Davies, Nicholas |
description |
On the basis of reports and resolutions produced by the two Goiás Audit Courts (one in charge of examining the State government accounts and the other in charge of local government accounts), this article examined the procedures adopted to evaluate the revenue and expenditure accounts for the maintenance and promotion of education. A number of inaccuracies, mistakes and inconsistencies were found which have resulted, and continue to result, in less funding available for education. The Audit Court in charge of examining State government accounts, for example, for a number of years in the 1990s, did not take into consideration federal tax transfers to the State in its calculation of the minimum percentage rate linked to education. In addition, the Court also erred by including a payroll-linked contribution to education in the calculation, as this is a social contribution and not a tax. In its calculation of the 25% of revenue to be spent on education, the Court continued to include the payment of retired education personnel as an educational expense at least until 2008, even though a resolution issued by the said Court in 2001 excluded such payment from the legally-defined concept of educational maintenance and promotion. The Audit Court in charge of local government accounts also made a number of mistakes, both in revenue and expenditure, in its 1998 number 1 resolution. |
publishDate |
2011 |
dc.date.none.fl_str_mv |
2011-02-06 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://revistas.ufg.br/interacao/article/view/13123 10.5216/ia.v35i2.13123 |
url |
https://revistas.ufg.br/interacao/article/view/13123 |
identifier_str_mv |
10.5216/ia.v35i2.13123 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://revistas.ufg.br/interacao/article/view/13123/8519 |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Faculdade de Educação (UFG) |
publisher.none.fl_str_mv |
Faculdade de Educação (UFG) |
dc.source.none.fl_str_mv |
Journal Inter-Ação; Vol. 35 No. 2 (2010): DOSSIER: Teacher formation and distance education; 437-460 Revista Inter Ação; Vol. 35 Núm. 2 (2010): Formação de professores e educação a distância; 437-460 Revista Inter-Ação; v. 35 n. 2 (2010): Formação de professores e educação a distância; 437-460 1981-8416 reponame:Inter-ação (Goiânia. Online) instname:Universidade Federal de Goiás (UFG) instacron:UFG |
instname_str |
Universidade Federal de Goiás (UFG) |
instacron_str |
UFG |
institution |
UFG |
reponame_str |
Inter-ação (Goiânia. Online) |
collection |
Inter-ação (Goiânia. Online) |
repository.name.fl_str_mv |
Inter-ação (Goiânia. Online) - Universidade Federal de Goiás (UFG) |
repository.mail.fl_str_mv |
||revistainteracao@gmail.com |
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1799874761852977152 |