The thesis entitled." Supervision of FUNDEB accounts by the CGU, TCE/PI and CACS of FUNDEB in three municipalities of Piaui from 2007 to 2016", aimed to analyze the accounts of fundeb resources in three municipalities of Piaui from reports, judgments and opinions of the CGU, the ECA/PI and CACS of FUNDEB, implemented in the period 2007 to 2016, given the relevance of control in the review of the amount of educational resources. The research methodology was based on field research with qualiquantitative approach, since it added qualitative and quantitative data regarding the improvement of control mechanisms in the supervision of municipal accountability, with classified irregularities, according to categories of analyses called: Acquisition, bidding and accountability; Financial management; Application in MDE; School transport; Remuneration of the Magisterium; Contracts and Social Security Contribution. The methodology also involved moments of documentary and bibliographic study, with analysis of national and state legislation that guide the supervision and management of the application of public educational resources, including CF/88, LDB/96 and complementary laws that regulate the procedures adopted by the CGU, the TCE/PI and CACS do FUNDEB in the supervision of FUNDEB. The bibliographic review included productions related to the themes of control (internal, external and social) of FUNDEB resources, funding of education and the right to quality education, having as main references: