AVALIAÇÃO DE IMPACTO DAS AUDITORIAS DA CGU NOS RECURSOS DO FUNDEF

The aim of the present study is to evaluate the impact of the Brazilian’s Office of the Comptroller General (CGU) oversight program through public sweepstakes in public funds for primary education. Municipalities monitored by CGU in 2003 and 2004 were compared with the other municipalities in four dimensions and in two different years. Management indicators of the municipal elementary schools have been prepared on the dimensions of equipment, infrastructure, facilities and faculty/staff. The dimensions were compared between schools of municipalities monitored and non-monitored in the medium term. Significant difference was found only in the schools equipment’s dimension. After four years, schools of the cities monitored by the CGU are on average 2.3% better provisioned with audiovisual teaching equipment (TV, VCR, satellite dish, and over-head projector) and computing equipment (computers, printers, internet and computer labs). In the other three dimensions, there were no significant differences between the indicators of the municipalities that were audited and those that were not inspected by the CGU.