Abstract

SOUZA, FÁBIO ARAUJO DE. Inactive of education: expenditure on education?. Revista Brasileira de Política e Administração da Educação [online]. 2019, vol.35, n.3, pp.1029-1062.  Epub July 21, 2020. ISSN 2447-4193.  https://doi.org/10.21573/vol35n32019.95884.

This article presents the results of a research that aims to analyze the expenditure on the inactive education paid with educational resources in state governments, in the district, in the federal and in the municipalities. Several laws, studies on the subject, judicial proceedings and other documents were analyzed. The connivance of the supervisory bodies and the legal imbroglio induce this expenditure to persist in education. As a result, it was found that most governments pay for inactive education with education resources, although the inclusion of this expenditure is not consensual and the recommendation of the TCU is not to consider inactive as education expenditure.

Keywords : inactive of education; education financing; Court of Auditors.

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