Resumen

DAVIES, Nicholas. The Audit Office of the Brazilian state of Sergipe and its resolutions to evaluate revenue and expenses linked to education. ETD [online]. 2011, vol.13, n.01, pp.134-151. ISSN 1676-2592.

The article has examined resolutions issued by the Audit Office (AO) of the Brazilian State of Sergipe to evaluate revenue and expenses linked to education and found oscillation and mistakes in its procedures, characterized by omission of information, inadequate assumptions and mistakes in the reckoning of expenses and data entry . In short, the analysis of resolutions allows us to conclude that public education in Sergipe has lost and provably is still losing many funds legally due to education, since revenue and expenditure are not correctly calculated by the AO, although this calculation is no guarantee, for governments are not too concerned with complying with AO’s decisions. After all, even when they do not invest the minimum legal tax revenue on education, the Federal government does not intervene in them, nor the State governments intervene in municipal government, as provided for in the Federal Constitution.

Palabras clave : Education Funding; Education Budget; Audit Office of the Brazilian State of Sergipe.

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