<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>0100-1574</journal-id>
<journal-title><![CDATA[Cadernos de Pesquisa]]></journal-title>
<abbrev-journal-title><![CDATA[Cad. Pesqui.]]></abbrev-journal-title>
<issn>0100-1574</issn>
<publisher>
<publisher-name><![CDATA[Fundação Carlos Chagas]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0100-15742013000200008</article-id>
<title-group>
<article-title xml:lang="pt"><![CDATA[A fiscalização das receitas e despesas do ensino em Minas Gerais]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Davies]]></surname>
<given-names><![CDATA[Nicholas]]></given-names>
</name>
</contrib>
</contrib-group>
<aff id="A08">
<institution><![CDATA[,UFF  ]]></institution>
<addr-line><![CDATA[RJ ]]></addr-line>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>08</month>
<year>2013</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>08</month>
<year>2013</year>
</pub-date>
<volume>43</volume>
<numero>149</numero>
<fpage>518</fpage>
<lpage>541</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://educa.fcc.org.br/scielo.php?script=sci_arttext&amp;pid=S0100-15742013000200008&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://educa.fcc.org.br/scielo.php?script=sci_abstract&amp;pid=S0100-15742013000200008&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://educa.fcc.org.br/scielo.php?script=sci_pdf&amp;pid=S0100-15742013000200008&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="pt"><p><![CDATA[O artigo analisa os procedimentos adotados pelo Tribunal de Contas de Minas Gerais para verificar as receitas e despesas vinculadas à educação, com base nas instruções normativas e relatórios sobre contas estaduais. Constataram-se equívocos, oscilação, omissão e falta de clareza na definição dessas receitas e despesas; pouca consistência e, portanto, falta de confiabilidade de dados de relatórios sobre contas estaduais. A análise da documentação permite concluir que a educação pública perdeu e, provavelmente, ainda perde muitos recursos legalmente devidos, embora a contabilização e fiscalização corretas pelo Tribunal também não garantam nada, pois os governos não parecem muito preocupados em cumprir as determinações.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[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.]]></p></abstract>
<abstract abstract-type="short" xml:lang="es"><p><![CDATA[El artículo analiza los procedimientos adoptados por el Tribunal de Cuentas de Minas Gerais para verificar los ingresos y gastos vinculados a la educación, en base a las instrucciones normativas e informes sobre cuentas provinciales. Se han constatado equivocaciones, oscilación, omisión y falta de claridad en la definición de estos ingresos y gastos; poca consistencia y, por lo tanto, falta de confiabilidad en los datos de los informes sobre las cuentas provinciales. El análisis de la documentación permite concluir que la educación pública perdió y es probable que siga perdiendo muchos recursos legalmente debidos, aunque la contabilización y la fiscalización correctas por el tribunal tampoco aseguran nada, ya que los gobiernos no parecen muy preocupados con cumplir las determinaciones.]]></p></abstract>
<kwd-group>
<kwd lng="pt"><![CDATA[Financiamento da Educação]]></kwd>
<kwd lng="pt"><![CDATA[Receitas e Despesas em Educação]]></kwd>
<kwd lng="pt"><![CDATA[Tribunal de Contas de Minas Gerais]]></kwd>
<kwd lng="en"><![CDATA[Education Funding]]></kwd>
<kwd lng="en"><![CDATA[Education Revenues and Expenditures]]></kwd>
<kwd lng="en"><![CDATA[The Audit Office of the Brazilian State of Minas Gerais]]></kwd>
<kwd lng="es"><![CDATA[Financiación de la Educación]]></kwd>
<kwd lng="es"><![CDATA[Ingresos y Gastos en Educación]]></kwd>
<kwd lng="es"><![CDATA[Tribunal de Cuentas de Minas Gerais]]></kwd>
</kwd-group>
</article-meta>
</front><body><![CDATA[  <font face="Arial, Helvetica, sans-serif"> <h2>A fiscaliza&ccedil;&atilde;o das receitas e despesas do ensino em Minas  Gerais.</h2> <h3>The inspection of  education revenues and expenses in the Brazilian state of Minas Gerais.</h3> <h3>La fiscalizaci&oacute;n de  los ingresos y gastos de la ense&ntilde;anza en Minas Gerais.</h3>     <p>&nbsp;</p> <h4>Nicholas Davies    <br> </h4> </font>      ]]></body><back>
<ref-list>
<ref id="B1">
<nlm-citation citation-type="journal">
<source><![CDATA[Revista do Tribunal de Contas do Estado de São Paulo]]></source>
<year></year>
<numero>93</numero>
<issue>93</issue>
<publisher-loc><![CDATA[São Paulo ]]></publisher-loc>
</nlm-citation>
</ref>
</ref-list>
</back>
</article>
