O impacto da atuação do TCE-RS no monitoramento da implementação da política de educação infantil nos municípios gaúchos

Abstract

This article examines, throught the perspectives of institutional development and accountability, the evolution on the prerrogatives of the Brazilian Courts of Accounts, since its creation until the design defined by the brasilian Federal Constitution of 1988. This approach aimed to understand which competences of these institutions have allowed them, gradually over time and the country’s democratic development, to excerce control over the implementation of public policies. This research analyzed the experience of State Court of Account of Rio Grande do Sul in enforcing, since 2008, pre-primary education attendence rates regulated in the National Education Plans of 2001 (up to 2011) and 2014 (up to 2024). It is investigated the auditing practice of State Court of Account of Rio Grande do Sul, from 2008 to 2016, regarding early childhood attendance rates on counties` preeschools. The auditing data compreehended a progressive number of counties that received reports, during the mentioned period, in respect to insufficient attendance rates on pre-primary education, as determinated by federal regulation. Using a sequence of multivariate regression models, it was found that the intervention of Rio Grande do Sul court of account on its counties had direct impact in increasing attendance rates between 2007 and 2017. Also, the greater the continuity of the auditing action, the greater the impact on attendance rates for early childhood population on preschool over time. The results indicate that the Courts of Accounts, whether demanding plans of action or issuing warnings, can induct government improvements on attandance rates in preschool, abiding to federal legislation. This activity exemplifies what Bardach (1977) has described as “fixing the implementation game”.