The (dis) guaranteeing interpretations of the court of auditors in controlling the financing of são paulo's educational public policy
Public education offered by the São Paulo state school system has historically faced structural problems, both in terms of adopted public policies and in relation to the policy choices of budget resource allocation for the area. Such choices and their execution are assessed annually by external control. The purpose of this project, therefore, is to analyze the limits of the State Court of Auditors from the characteristics of its institutional arrangement and its constitutional and legal attributions, and then seek to analyze whether these aspects were / are obstacles to adequate supervision of the financing of state public education. From the data analysis of the period between 1999 and 2018, the research aims to identify the interpretative evolution of the São Paulo Court of Auditors regarding the verification of the legality and legitimacy of the execution of the expenses made by the state government, especially regarding the application of the linked resources, the accounting for expenditures with inactive personnel as investments in maintenance and development of education, as well as the constitutional duty of universalization of basic education, with the purpose of, in the end, seeking to assess any possible variation, over the years, of the interpretation attributed to the norms, which may impact the public educational policy of the state in terms of access and quality.