O que as contas contam: um estudo sobre o marco da Accountability Educacional e do Sharing Control desempenhados pelo Tribunal de Contas do Estado do Rio de Janeiro entre os exercícios de 2015 e 2018

Abstract

With the theme of the role of the Courts of Accounts (TCs), this dissertation aims to (re) build the model of action of the Courts of Auditors in the supervision of educational public policies and expenses related to the Maintenance and Development of Education (MDE). More specifically, it lies in understanding their origin, classification and how they perform their functions; present the recent standardizing norms; understand the criteria and sources of these new attributions of TCs - through systemic observation of the Court of Auditors of the State of Rio de Janeiro (TCE-RJ); and, finally, to correlate the current assumptions of sharing control and educational accountability, from 2015 to 2018, through the Budgetary Assessment of Educational Public Policies (AOPPE) of the Rio de Janeiro State Education Secretariat (Seeduc). For this, we opted for qualitative research, documentary and bibliographic survey, with quantitative support and instrumented procedures, through technological rigor for data treatment, through the software Mendeley, WebQDA and Tableau Desktop. This is justified as there is no approach on this topic; for being timely and useful to education auditors, managers, servants and researchers; It is also valid for the Academy because it concentrates the analysis of functions and competences - budgetary, but also as a result of public policies - of how the TCE-RJ plays its role. The theoretical foundation is mirrored in the experience of Costa (2017) and Fernandes (2016) regarding the performance of the Courts of Account, Willeman (2017) and Pinto (2016) accountability view, and Iocken (2017) thesis on sharing control of public policies. It adopts as documental corpus, besides the Magna Carta of 1988; the budget laws; the Organic Law and the Internal Regulations of the TCE-RJ; standards and technical manuals, focusing on Atricon Resolution n. 3/2015 which addressed the 20 guidelines for external control of education expenditures. As a documentary analysis of the specific case, it mapped six inspections carried out at Seeduc and four previous opinions issued to the Government Accounts from 2015 to 2018. The conclusions point to greater cooperation between the control bodies, however, shows the non-compliance with educational policies. in every year. Among the main results, the measurement of the Degrees of Feasibility and Effectiveness of Educational Public Policies (GExPP and GEPP) highlighted ninety-six unenforceable and ineffective Government Actions not monitored by the TCE-RJ and evidenced the recurrent noncompliance with recommendations and determinations. For future studies, it is suggested to broaden the scope of AOPPE for the Government Function Education and its institutional, functional, programmatic and nature of expenditure. Eminently descriptive, not subject to generalizations and contributes to the user of educational information, by improving their understanding of the profile of these bodies, allows a more solid and conscious reflection on good governance, educational policy planning practices and valuing of true public value.