A atuação do Tribunal de Contas dos Municípios do Estado da Bahia em políticas públicas educacionais municipais no período de 2014-2019

Abstract

The Constitution of the Federative Republic of Brazil granted for all it’s citizens the right to acess a public education of quality; however, after thirty-two years of this promise, the crisis of access to acceptable education quality is notorious. The reversal of this situation is the objective of the current National Education Plan by predicting twenty goals to be achieved by the year 2028. The realization of social benefits rights depends on the existence of financial resources, which makes it difficult to fulfill the promise of the constitutional legislator when considering the myriad of social rights guaranteed to the population. In this context, the flag of contingency reserve is hoisted by public administrations, which were reinforced by the updates carried out at LINDB in this trench. The matter becomes sensitive when one sees that sensitive goals to the National Education Plan are under the competence of the municipalities local government, entities that do not, as a rule, have the same capacity to act as the most instrumentalized federated entities. In this scenario, external control institutions must impact the institutional arrangement with municipal entities to promote municipal expenditures in an efficient, effective and economic way in order to create favorable conditions for a more efficient educational policy to implement the twenty goals of the PNE.