Resumen

DAVIES, Nicholas. A fiscalização das receitas e despesas do ensino em Minas Gerais. Cad. Pesqui. [online]. 2013, vol.43, n.149, pp.518-541. ISSN 0100-1574.

The article examines the procedures adopted by the Audit Office of Minas Gerais to check the revenue and expenses linked to education, on the basis of its instructions and reports on State government accounts. It found mistakes, oscillation, omission and lack of clarity in its many instructions on the definition of such revenues and expenses, little consistency and, therefore, reliability of data of reports of State government accounts. The analysis of the documentation allows us to conclude that public education has lost and is still probably losing many funds legally linked to it, although accounting and inspection procedures by the Office is no guarantee, for governments are not much concerned with complying with the Office decisions.

Palabras clave : Education Funding; Education Revenues and Expenditures; The Audit Office of the Brazilian State of Minas Gerais.

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