Of the 95 cases analyzed, in the period from 2016 to 2021, the TCU determined the conviction of 81% (77), corresponding to managers who misused the transfer of federal resources, by the Union to states, municipalities and the Federal District (DF), with the aim of financing public policies and essential services in the areas of education, health and assistance Social.
The analyses, which gave rise to the judgments of the Court of Accounts, were carried out by the FGV School of Law (Fundação Getúlio Vargas) and by the SBDP (Brazilian Society of Public Law).
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For André Rosilho, responsible for the research and professor at the FGV School of Law, the analysis of the lawyers cannot be considered 'uniform', both by federal law and case law. by TCU.
“However, it is not possible to state this categorically. A significant part of convictions is related to non-accountability and lack of discretion in rendering. There is the problem of insecurity of control, but there is also the precariousness of municipal administration. On the contrary, there are general predictions that suggest that, as the resource is federal, the external control of the TCU affects, without saying how the control should be carried out”, stated the FGV professor.
In the evaluation of the research formulators, in turn, 'most of the lawyers' consider that "the control bodies of the States would have competence to supervise the application of public resources resulting from voluntary transfers in the education".
The survey also concludes that the legislation is not clear in defining whether the resource transferred by the Union whether or not to be incorporated into the local budget, compatible with the jurisdiction of the audit courts locations.
Convictions by categories of irregularities (cases):
- Irregular or incomplete account rendering – 29 cases;
- Irregularity in the provision of the service or work – 28;
- Non-accountability – 26;
- Subcontracting and overpricing – 20;
- Irregularity in the bidding – 9;
- Miscellaneous use of resources – 5; It is
- Failure to carry out due diligence – 2.
Transfer of BRL 1 billion – This year alone, the MEC has already passed on more than R$ 1 billion to managers of states, municipalities and the Federal District, a relative amount to the Articulated Action Plan (PAR) transferred via the National Education Development Fund (FNDE), a federal agency linked to the MEC.
According to MEC's forecast, the transferred resources should serve to attend 11 different modalities of basic education, aiming at encourage the expansion of the offer, permanence and improvement of school conditions, with the purchase of materials, execution of works and capabilities.
Based on the indicators defined from the analysis and local planning, the PAR operates in four areas: educational management; training of teachers, service professionals and support schools; pedagogical and evaluation practices; physical infrastructure and pedagogical resources.
