FUNDEB (fundo de manutenção e desenvolvimento da educação básica e de valorização dos profissionais de educação): perícia contábil na presunção de fatos voltados à gestão fiscal e tributária quanto à aplicação dos recursos FUNDEB

Abstract

This work is a result of the need to analyze if the resources for FUNDEB will be effectively used by the municipal manager. The main focus is the calculation of resources for maintenance and development of basic education and the enhancement of education professionals, considering for this purpose the provisions of the legislation. The examination will support the expertise of the documents in the processes enrolled in state public ministry as to the investigation of revenue and expenditure framework, with the minimum of 60% to the remuneration for the professional teachers in effective exercise in public elementary education, and the maximum of 40% to the payment of expenses considered as maintenance and development of the education. To lead this study, it was used the law 11494/2007 in which provides for the maintenance fund and development of the basic education and appreciation of education professionals and also the 9394/96 which laying down the bases of national education. Of the evidences that could be found, it must be concluded by the existence or absence of evidence which prove irregularities regarding to the correct application of FUNDEB resources, besides by the observation of expenses incurred without the commitment and also of the absence of other documents which show the smoothness of the administrative act, such as receipts and invoices. It should be noted, though, that there are expenses not covered by FUNDEB regarded as inappropriate or unfounded and also the absence of bidding procedures, among others.