A contabilização da receita e despesa em educação pelo TCU: omissões, inconsistências e equívocos
DOI:
https://doi.org/10.21573/vol26n22010.19717Abstract
O estudo examina os relatórios do Tribunal de Contas da União (TCU) sobre os gastos federais em educação de 1989 a 2007 e evidencia as seguintes limitações na verificação das contas, em um ou mais anos: (1) dados sobre receitas e despesas em manutenção e desenvolvimento do ensino (MDE) não são detalhados e precisos; (2) receitas adicionais ao percentual mínimo dos impostos (18%) são omitidas; (3) falta de precisão no cálculo da receita líquida de impostos e na definição de MDE;(4) falta de atenção para a diferença dos gastos federais no ensino fundamental antes de 1996 e a partir de 1997.
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