OS TRIBUNAIS DE CONTAS DE GOIÁS E A FISCALIZAÇÃO DAS RECEITAS E DESPESAS VINCULADAS À EDUCAÇÃO
DOI:
https://doi.org/10.5216/ia.v25i1.1691Abstract
O trabalho resulta de uma pesquisa mais ampla sobre os procedimentos adotados pelos Tribunais de Contas (TC) do Brasil naavaliação das receitas e despesas vinculadas à manutenção e
desenvolvimento do ensino (MDE), procedimentos estes que muitas
vezes não seguem a letra e o espírito da LDB mas que são fundamentais, pois servem de orientação aos governos na sua prestação de contas. Examinou-se a documentação fornecida pelos dois TCs de Goiás (do Estado e o dos Municípios) e constataram-se imprecisões, definições pouco claras e mesmo erros em tais procedimentos, que podem redundar concretamente em menos recursos disponíveis para a MDE.
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