O PAPEL DO TRIBUNAL DE CONTAS NO EXERCÍCIO DO CONTROLE EXTERNO COMO AGENTE REGULADOR DE GESTÃO DAS POLÍTICAS EDUCACIONAIS MUNICIPAIS NO RIO GRANDE DO SUL

THE ROLE OF THE COURT OF AUDITORS IN THE EXERCISE OF EXTERNAL CONTROL AS A REGULATORY AGENT FOR THE MANAGEMENT OF MUNICIPAL EDUCATIONAL POLICIES IN RIO GRANDE DO SUL

Abstract

This article focuses on examining the external control of the Court of Auditors on public spending. It is justified by investigating how the account agency operates in the evaluation of public education policies. The research problem is evidenced in the following question: in the scope of the Court of Auditors of the state of Rio Grande do Sul, it is possible to affirm that through the control mechanisms it has been inducing the municipal public policy managers focused for the management of the local education system, when it verifies the provision of the service? The research uses the method of bibliographical procedure and applies the method of deductive approach. In order to answer the research problem, the investigation was divided into three phases: first the Brazilian federalism, decentralization and principle of subsidiarity are analyzed; Second, it discusses the constitutional prediction of the rights to education, local competences and the concept of public policies; and thirdly, it examines the role of the Court of Auditors as an inducer of education policies and analyzes audits focused on thematic. In this sense, it is concluded that the accounting agency through audits and the new form of evaluation of public policies has been inducing new practices for management.