A fiscalização das receitas e despesas do ensino em Minas Gerais

Abstract

O artigo analisa os procedimentos adotados pelo Tribunal de Contas de Minas Gerais para verificar as receitas e despesas vinculadas à educação, com base nas instruções normativas e relatórios sobre contas estaduais. Constataram-se equívocos, oscilação, omissão e falta de clareza na definição dessas receitas e despesas; pouca consistência e, portanto, falta de confiabilidade de dados de relatórios sobre contas estaduais. A análise da documentação permite concluir que a educação pública perdeu e, provavelmente, ainda perde muitos recursos legalmente devidos, embora a contabilização e fiscalização corretas pelo Tribunal também não garantam nada, pois os governos não parecem muito preocupados em cumprir as determinações.

O financiamento da educação

“…Em outras palavras, se o governo aplicar 20% dos impostos em MDE num trimestre, no trimestre seguinte teria de corrigir os valores não aplicados (5%) e fazer a devida compensação. Em meus estudos sobre Tribunais de Contas constatei que eles não fazem esta exigência, nem contabilizam o rendimento com os impostos (DAVIES, 2001c(DAVIES, , 2004(DAVIES, , 2011a(DAVIES, , 2013…”

Recursos Para a Educação E Limites Do Ajuste Fiscal

“…One of the critical aspects, as pointed out by Davies (2013) for the analysis of public finances in the educational sector is the inclusion of subterfuges in payroll expenses. Thus it should be carefully analyzed whether, in the state of Minas Gerais, Fundef and, later Fundeb complied with their initial role to operate as a mini tax reform, in favor of education.…”

“…Thus it should be carefully analyzed whether, in the state of Minas Gerais, Fundef and, later Fundeb complied with their initial role to operate as a mini tax reform, in favor of education. Research conducted by Davies (2013) in Minas Gerais show that operations authorized by standards issued by the Minas Gerais Audit Court (TCE-MG) make it difficult to analyze data. In this sense, the author points out that accounting mistakes or "creative accounting" may be found in the inclusion of retired employees, as well as in not including fines and interests on tax and the active debt.…”

“…In Minas Gerais, Davies (2013) attributes to the mistaken Normative Instructions by the Minas Gerais Audit Court, the limits to expenses with maintenance and development of education, based on the Fiscal Responsibility Law.…”

The Effectiveness of Public Investment in Basic Education in Brazil

“…The investment per student in elementary schooling (initial and final years) was obtained from the database provided by the Public Educational Budgets Information System on (Sistema de Informações sobre Orçamentos Públicos em Educação (SIOPE)), developed by the Federal Government, through the National Education Development Fund (Fundo Nacional de Desenvolvimento da Educação (FNDE)) in order to collect, process, disseminate and make public information regarding the educational budgets of the states, the Federal District and the municipalities. Despite the imperfections of this database, as pointed out by Araújo (2012) and Davies (2013aDavies ( , 2013b, such as the sub-declaration of municipal expenditures on early childhood education and youth and adult education, due, in part, to the failure of municipalities and states to provide complete information, among others, this is the main national base on the application of revenue linked to education, and is therefore adopted in this research.…”