Resumen

DAVIES, Nicholas. The inspection of education accounts by the Audit Offices of the Brazilian State of Ceará. R. Educ. Públ. [online]. 2015, vol.24, n.55, pp.153-175. ISSN 2238-2097.  https://doi.org/10.2015/repub-v25n55jan.abr008.

The article has examined procedures by the Audit Offices of the Municipalities (TCM) and the State of Ceará (TCE) to check revenue and expenses on education and found a number of mistakes and inconsistencies. For example, the TCM's instructions did not add the extra revenue with FUNDEF or FUNDEB to the constitutional minimum percentage of 25% of taxes earmarked to education and accepted that expenses with retired education personnel be paid with education funds. The examination of the TCE reports has shown that their data are inconsistent and not much reliable and that revenue fully earmarked to education have not been recorded and added to the minimum percentage of taxes. The result of these flaws was and probably continues to be the loss of funds legally due to education.

Palabras clave : Education Funding; Audit Offices of the State of Ceará; Educational Legislation..

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