Resumen

DAVIES, Nicholas. Educação do Distrito Federal perdeu bilhões com erros do Tribunal de Contas. Linhas Críticas [online]. 2013, vol.19, n.39, pp.355-372. ISSN 1981-0431.

The article has examined reports of decisions taken by the Audit Office of the Brazilian Federal District on accounts of the Federal District Government, to check how it has calculated revenue and expenses on education from the 1990’s to 2010, and found a number of errors and inconsistencies. One was to never register revenues which should be added to the minimum percentage of taxes linked to education, such as the payroll-linked contribution and other federal transfers for educational programmes. The most serious flaw was not to add to the minimum percentage the astronomical federal transfers (R$ 1.6 billion in 2010) specific to Federal District education, the so-called Federal District Constitutional Fund, at least until the end of 2008, when such transfers began being added to the minimum percentage. Regarding expenses, the main mistake was to consider payment of retired educational personnel as education expenses at least until the end of 2008, when they were excluded from the calculation of the 25% of taxes linked to education. Another error was not clarifying if the expenses considered in the calculation of the minimum percentage were pending, liquidated or paid.

Palabras clave : Education Funding; Audit Office of The Brazilian Federal District; Education Budget.

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