Página 1 dos resultados de 282 itens digitais encontrados em 0.004 segundos

Auditoria noturna em hotéis complexos: um estudo na cidade de São Paulo ; Night audit in complex organizational structured hotels: a study in São Paulo city

Guerra, Gleice Regina
Fonte: Biblioteca Digitais de Teses e Dissertações da USP Publicador: Biblioteca Digitais de Teses e Dissertações da USP
Tipo: Dissertação de Mestrado Formato: application/pdf
Publicado em 13/01/2005 Português
Relevância na Pesquisa
36.6%
Esta pesquisa dedica-se a compreender a natureza da atividade conhecida, na indústria hoteleira, por auditoria noturna. É importante por esta atividade ainda não ter sido estudada adequadamente do ponto de vista conceitual e das práticas do mercado, embora seja tratada pela literatura didática e desenvolvida em hotéis. Com o objetivo de verificar o state of the art da auditoria noturna, foi adotada a estratégia de criar o conceito instrumental de hotel ‘complexo’, definido como dotado de porte e/ou categoria de prestação de serviços suficientes para justificar a existência de estruturas organizacionais intrincadas. A premissa subjacente é que o alto investimento absoluto ou relativo (por unidade habitacional) exige processos com maior eficiência e eficácia. A cidade de São Paulo foi escolhida para a pesquisa de campo graças ao seu significativo parque hoteleiro. A fim de estabelecer bases teóricas que pudessem subsidiar a investigação de campo, a auditoria noturna foi situada no contexto organizacional de um empreendimento hoteleiro; foram analisados a evolução e o conceito de auditoria interna; e caracterizados os sistemas de informação utilizados pela indústria hoteleira para a atividade, dada a relevância de sua configuração para condicionar processos operacionais e financeiros. Selecionados 41 hotéis complexos de São Paulo...

Divulgação de desempenho de órgãos públicos: uma Análise de Conteúdo dos relatórios de gestão do Tribunal de Contas da União; Performance disclosure of public organizations: a content analysis on the Brazilian Supreme Audit Institution´s management reports

Castaldelli Júnior, Eduardo
Fonte: Biblioteca Digitais de Teses e Dissertações da USP Publicador: Biblioteca Digitais de Teses e Dissertações da USP
Tipo: Dissertação de Mestrado Formato: application/pdf
Publicado em 07/10/2010 Português
Relevância na Pesquisa
46.66%
O objetivo deste trabalho é analisar a adoção de uma política de divulgação usada pela entidade fiscalizadora brasileira, o Tribunal de Contas da União (TCU), para divulgação de seus indicadores de desempenho. Essa análise é principalmente influenciada pela análise comparativa de Barzelay (1997) e de Pollitt e Summa (1997). As organizações públicas são requeridas a utilizar a avaliação de desempenho orientada a resultados em substituição à orientada a recursos que elas estavam utilizando. Os stakeholders do TCU (agências auditadas, Congresso Nacional, e a comunidade) esperam um amplo nível prestação de contas (accountability) sobre o valor que ele cria. A maneira com que o TCU apresenta seu desempenho parece seguir uma tendência internacional, mas a adoção de indicadores orientados a resultados não tem alcançado o nível internacional (pelo menos o nível alcançado pelo norte-americano Government Audit Office e o britânico National Audit Office). Para realizar o objetivo da pesquisa, uma análise de conteúdo foi conduzida sobre os relatórios de gestão do TCU relacionados ao período de 1993 a 2009, pesquisando por características dos indicadores utilizados divulgados como sendo usados. Os principais resultados mostram que: (i) o significado dos indicadores não está claro; (ii) os indicadores não são utilizados de uma forma estável (exceto nos últimos anos 2006 a 2009); (iii) o TCU prefere apresentar indicadores de output enquanto a tendência internacional é mostrar métricas orientadas a resultado e (iv) estes padrões permanecem os mesmos para os indicadores utilizados explicitamente como meta.; The objective of this paper is to analyze the adoption of and the reporting policy used by the Brazilian Supreme Audit Institution (hereafter called tribunal de Contas da União or TCU) to disclose its performance indicators. This analysis is mainly influenced by Barzelay (1997) and Pollitt and Summa (1997) comparative analysis. Public organizations following the New Public Management movement are adhering to the same practices used by private organizations. All public organizations are required to use a result-oriented performance evaluation in replace of the widespread resource-oriented they were used to. The TCU's stakeholders (e.g....

Divergências entre o parecer prévio do Tribunal de Contas do Estado (TCE) e o resultado do julgamento das contas anuais de prefeitos em Pernambuco

Lins, Cristiana de Meira
Fonte: Fundação Getúlio Vargas Publicador: Fundação Getúlio Vargas
Tipo: Dissertação
Português
Relevância na Pesquisa
46.61%
Este estudo tem como objetivo identificar quais os fundamentos que levam algumas Câmaras Municipais pernambucanas a não acompanhar o parecer prévio do Tribunal de Contas do Estado no julgamento das contas anuais dos prefeitos. Tendo em vista que uma parcela significativa dos julgamentos das contas anuais dos prefeitos realizados pelas Câmaras Municipais não tem acompanhado as recomendações emitidas nos Pareceres Prévios do TCE, inicialmente foram identificadas as abordagens teóricas sobre a estrutura da relação do executivo com o legislativo que oferecem subsídios para o entendimento da face política das Câmaras Municipais nestes julgamentos. Destacou-se também o aspecto técnicoadministrativo viabilizado pelo processo legislativo do julgamento das contas, passível da análise e solicitação de revisão judicial pelo Ministério Público com vistas à anulação, caso não apresente motivação legal formalmente registrada que atenda às disposições constitucionais. O estudo foi realizado por meio de pesquisa bibliográfica, documental e de campo, por meio de entrevistas semiestruturadas com vereadores das Câmaras Municipais pernambucanas. A metodologia qualitativa de análise de conteúdo foi escolhida para a análise dos dados. Os resultados da pesquisa permitiram identificar que os fundamentos que levam algumas Câmaras Municipais pernambucanas a não acompanhar o parecer prévio do Tribunal de Contas no julgamento das contas anuais dos prefeitos não estão formalmente evidenciados no processo legislativo pertinente...

Debt Management Performance Assessment : Mongolia

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
Relevância na Pesquisa
46.44%
A World Bank mission visited Ulaanbaatar April 3-11, 2008. The team consisted of Lars Jessen and Eriko Togo, World Bank Treasury. The objective was to undertake a comprehensive assessment of debt management operations using the Debt Management Performance Assessment tool (DeMPA) that was developed with a focus on Low Income Countries (LICs). A main reason for applying the tool in Mongolia was the opportunity to take stock of the progress in the debt management area achieved under the debt management sub-component of the World Bank Governance Assistance Program (GAP). The mission met with government officials from various departments in the Ministry of Finance, including the Debt Management Division, Bank of Mongolia, Mongolia National Audit Office, the State Audit and Inspection Committee, and a private bank. Mongolia scores relatively high on indicators related to governance and strategy development, coordination with macroeconomic policies, strategy implementation, and recording and reporting. Weaknesses reside in the areas of cash flow forecasting and cash management...

Mongolia Public Financial Management Performance Report

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Relatório
Português
Relevância na Pesquisa
36.41%
This public financial management performance report (PFM-PR) is the first assessment of Mongolia’s PFM system using the public expenditure and financial accountability (PEFA) framework. The report aims principally to establish an objective baseline measure of current PFM performance, highlighting areas of absolute and relative strength and weakness, thereby enabling a stock-taking of over a decade of PFM reforms in Mongolia and guiding the government in its reform priorities. The assessment covers PFM at the budgetary central government level. The PEFA is an evidence-based methodology that measures the performance of a country’s PFM system at a particular point in time using a set of standardized indicators. The assessment is done on six dimensions of an open and orderly PFM system identified by the framework, which are: credibility of the budget; comprehensiveness and transparency; policy-based budgeting; predictability and control in budget execution; accounting, recording, and reporting; and external scrutiny and audit. This PEFA assessment will complement the considerable work that has already taken place on public expenditure management...

Interpreting Petroulias: pathways to enhancing integrity in the Australian Public Service

Markham, Rory
Fonte: Universidade Nacional da Austrália Publicador: Universidade Nacional da Austrália
Tipo: Relatório
Português
Relevância na Pesquisa
46.65%
The Australian Commission for Law Enforcement Integrity (ACLEI) is premised on the assumption that the AFP oversees all corruption investigations concerning law enforcement in the Australian Public Service (APS). This premise is reflected in the limitation of ACLEI's jurisdiction to the AFP and the ACC, as well as in its modest resources of 9 employees and a budget of 2 million dollars per annum. The assumption leading to the creating of ACLEI, however, is challenged by three interrelated principles that underlie the Commonwealth anti-corruption framework. First, corruption is not viewed by the APS as an independent offence in itself but is actually subsumed in the Commonwealth definition of fraud. This finding leads to the second point, that the predominate means of gathering information regarding corruption, especially regarding the limited class of law enforcement corruption in the APS, is through administrative review methods such as internal auditing, Australian Nation Audit Office performance reviews, and the Commonwealth Ombudsman. Consequently, understanding corruption oversight is as much about gaining accurate information from the APS' administrative review systems as it is about the process of the criminal law system. Thus...

The enactment of auditability: Developing value for money (VFM) Audit practice in the State of Victoria

Dahanayake, Sunil J.
Fonte: Universidade Nacional da Austrália Publicador: Universidade Nacional da Austrália
Tipo: Thesis (PhD); Doctor of Philosophy (PhD)
Português
Relevância na Pesquisa
36.65%
Recent literature has highlighted the importance of examining the practices of auditing. However, most of the focus of previous literature has been on front stage elements, such as the audit reports and annual reports. Relatively little attention has been paid to backstage elements, such as the audit methodologies and strategic planning processes that underpin the performance of auditability. Power (1996, 1997, 2003b), Khalifa et al. (2007) and Robson et al. (2007) argue that it is necessary to understand both the audit context and the audit methodologies that underpin audit practice in order to understand how auditability is constructed. This thesis examines how regimes of auditability associated with the value for money (VFM) audit are created and enacted and focuses on the key elements of the VFM audit process namely: audit methodologies, strategic planning process and audit environment with three research questions. The three research questions addressed in this study are: how are VFM audit methodologies developed; how does the role of VFM audit methodology, as reflected by VFM audit process, change over time; how is VFM audit enacted through the strategic planning process. These research questions are explored in the context of the Victorian Auditor-General’s Office (VAGO) between 1982 and 2007. The construction of auditability is theorised by applying the concepts of framing and overflowing (Goffman 1959...

Nepal - Public Sector Accounting and Auditing : A Comparison to International Standards

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Other Financial Accountability Study; Economic & Sector Work
Português
Relevância na Pesquisa
36.41%
This assessment of public sector accounting and auditing in Nepal is intended to assist with the implementation of more effective public financial management (PFM) through better quality accounting and public audit processes. It is intended to provide greater stimulus for more cost- effective outcomes of government spending. The specific objectives are (a) to provide the country's accounting and audit authorities and other interested stakeholders with a common well- based knowledge as to where local practices stand in accordance with the internationally developed standards of financial reporting and audit; (b) to assess the prevailing variances; (c) to chart paths to reduce the variances; and (d) to provide a continuing basis for measuring improvements.

Maldives - Public Sector Accounting and Auditing : A Comparison to International Standards

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Other Financial Accountability Study; Economic & Sector Work
Português
Relevância na Pesquisa
36.44%
This assessment of public sector accounting and auditing standards purpose is to assist with the implementation of more effective public financial management (PFM) through better quality accounting and public audit processes in Maldives. The specific objectives are (a) to provide the country's accounting and audit authorities and other interested stakeholders with a common well-based knowledge as to where local practices stand in comparison with internationally developed standards of financial reporting and audit; (b) to assess the prevailing variances; (c) to chart paths to reduce the variances; and (d) to provide a continuing basis for measuring improvements. Annex A explains the methodology used for the study. Annex B provides a summary of international accounting and auditing standards referred to in this study. Annex C and D provide country accounting and auditing legislation, respectively. Lastly, Annex E includes a description of the benefits of accrual accounting.

Pakistan : Public Sector Accounting and Auditing, A Comparison to International Standards

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Other Financial Accountability Study; Economic & Sector Work
Português
Relevância na Pesquisa
36.42%
This assessment of public sector accounting and auditing is generally meant to help implement more effective public financial management (PFM) through better quality accounting and public audit processes in Pakistan and to provide greater stimulus for more cost-effective outcomes of government spending. More specific objectives are (a) to provide the country's accounting and audit authorities and other interested stakeholders with a common, strongly-founded, knowledge as to where local practices stand against the internationally developed norms of financial reporting and auditing; (b) to assess the prevailing variances; (c) to chart paths for improving the accordance with international standards; and (d) to provide a continuing basis for measuring improvements.

United Republic of Tanzania - Public Expenditure and Financial Accountability Review 2009

World Bank
Fonte: World Bank Publicador: World Bank
Tipo: Economic & Sector Work :: Public Expenditure Review
Português
Relevância na Pesquisa
46.51%
The budget analysis section constitutes the 'core analyses of the Public Expenditure and Financial Accountability Review (PEFAR) 2009 report. The rapid budget analysis 2009 and the budget execution analysis 2009 are two key inputs into the report's core analysis. The report presents an overview of the main findings and key messages of the various sector and thematic reports carried out as part of the rapid budget analysis and budget execution analysis of the 2008-09 cycle. The analysis in this part of the report utilizes both budget estimates and actual expenditure data. The budget estimate data used are as originally approved by the Parliament, while the actual expenditure data used are as generated from the Integrated Financial Management System (IFMS). The actual expenditure data are in some parts complemented by the data downloaded from the 'logintanzania' website, especially data for Local Government Authorities (LGAs). As much as possible, the analysis is cast from a medium term perspective, with both budget estimates and actual spending data giving a three year trend or more in order to make some meaningful comparison. The last stage of the analysis in this part addresses the question of whether actual expenditures in 2008-09 were consistent with the original approved budget. It also examines the question of whether the budget achieves its stated impact on the ground...

Nepal : Public Sector Accounting and Auditing, A Comparison to International Standards

World Bank
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Economic & Sector Work; Economic & Sector Work :: Accounting and Auditing Assessment (ROSC)
Português
Relevância na Pesquisa
36.45%
This assessment of public sector accounting and auditing in Nepal is intended to assist with the implementation of more effective public financial management (PFM) through better quality accounting and public audit processes. It is intended to provide greater stimulus for more cost-effective outcomes of government spending. The specific objectives are (a) to provide the country's accounting and audit authorities and other interested stakeholders with a common well-based knowledge as to where local practices stand in accordance with the internationally developed standards of fi nancial reporting and audit; (b) to assess the prevailing variances; (c) to chart paths to reduce the variances; and (d) to provide a continuing basis for measuring improvements.

Sri Lanka : Public Sector Accounting and Auditing, A Comparison to International Standards

World Bank
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Economic & Sector Work; Economic & Sector Work :: Accounting and Auditing Assessment (ROSC)
Português
Relevância na Pesquisa
36.46%
This assessment of public sector accounting and auditing is generally meant to assist with the implementation of more effective Public Financial Management (PFM) through better quality accounting and public audit processes in Sri Lanka. It is intended to provide greater stimulus for more cost-effective outcomes of government spending. The specific objectives are (a) to provide the country's accounting and audit authorities and other interested stakeholders with a common strongly founded knowledge as to where local practices stand in accordance with the internationally developed standards of financial reporting and audit; (b) to assess the prevailing variances; (c) to chart paths to reduce those variances; and (d) to provide a continuing basis for measuring improvements.

Maldives : Public Sector Accounting and Auditing, A Comparison to International Standards

World Bank
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Economic & Sector Work; Economic & Sector Work :: Accounting and Auditing Assessment (ROSC)
Português
Relevância na Pesquisa
36.44%
This assessment of public sector accounting and auditing standards is generally meant to assist with the implementation of more effective public financial management (PFM) through better quality accounting and public audit processes in Maldives. It is intended to provide greater stimulus for more cost-effective outcomes of government spending. The specific objectives are (a) to provide the country's accounting and audit authorities and other interested stakeholders with a common well-based knowledge as to where local practices stand in comparison with internationally developed standards of financial reporting and audit; (b) to assess the causes of the prevailing variances; (c) to chart paths to reduce the variances; and (d) to provide a continuing basis for measuring improvements. Annex A explains the methodology used for the study. Annex B provides a summary of international accounting and auditing standards referred to in this study. Annex C and D provide country accounting and auditing legislation, respectively. Lastly...

Bhutan : Public Sector Accounting and Auditing, A Comparison to International Standards

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work; Economic & Sector Work :: Accounting and Auditing Assessment (ROSC)
Português
Relevância na Pesquisa
36.44%
The objectives of this report are: (a) to provide the country's accounting and audit authorities and other interested stakeholders with a common well-founded knowledge as to where local practices stand in accordance with the internationally developed standards of financial reporting and audit; (b) to assess the prevailing variances; (c) to chart paths to reduce the variances; and (d) to provide a continuing basis for measuring improvements. The analysis in this report has been conducted in light of the strong measures being taken in the Kingdom of Bhutan to reform the accounting and auditing processes. The report addresses several issues such as: adopting international accounting standards in major public enterprises; implementing professional leadership in accounting and financial management; implementing a fully integrated, computerized government accounting system; drafting new acts on public financial management and combating corruption; strengthening the Royal Institute of Management (RIM); and providing training for finance...

Kenya National Safety Net Program for Results : Integrated Fiduciary Assessment

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Integrated Fiduciary Assessment; Economic & Sector Work
Português
Relevância na Pesquisa
46.66%
The Government of Kenya (GoK) has a number of well-established social insurance schemes and safety net programs, but their coverage has tended to be low and their effectiveness limited. The coverage of cash transfer programs has grown significantly but remains low in comparison with the size of the population in need. This assessment uses the draft guidance notes on Program-for-Results (PforR) operations prepared by the Operations Policy and Country Services (OPCS) department of the World Bank. The assessment reviews the fiduciary aspects of the government's national safety net program. According to this assessment, the strengths include: (i) sector-wide planning and budgeting through the Sector Working Groups (SWGs), the Medium-term Planning (MTP) framework, and the Medium-term Expenditure Framework (MTEF); (ii) increasing computerization through the Integrated Financial Management Information System (IFMIS); (iii) current efforts to develop and roll out a single registry linked to the Management Information Systems (MISs) for the five cash transfer programs; (iv) the ongoing development and intended roll out of program MISs for the Cash transfer (CT) programs implemented by the department of gender and social development in the Ministry of Gender...

Strategic Plan for Strengthening of Internal Audit in Government of Bihar

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Accounting and Auditing Assessment (ROSC); Economic & Sector Work
Português
Relevância na Pesquisa
36.64%
The Government of Bihar (GOB) has adopted various reform measures to modernize fiscal and financial management such as passing of the Fiscal Responsibility and Budget Management Act, adoption of Government of India's general financial rules and decentralization of financial powers to respective departments with a view to increasing the pace of expenditure and implementation of plan schemes. However, for decentralization to be effective the supporting public financial management systems need to be also modernized. Accordingly, the Government had entrusted a project 'modernization of budget and financial rules and procedures' to Centre for Good Governance (CGG), Hyderabad. The project requires CGG to comprehensively revise the treasury code, financial rules and budget manual, and to provide a roadmap to modernize and strengthen internal audit function in the government. CGG has firstly studied the existing organization structure of the internal audit function in GOB, the skills and capacity of the internal audit staff...

Análise de inconsistências apontadas pelo TCE/RS em auditorias municipais: estudo do controle externo da gestão pública; Analysis of inconsistencies identified by the audit office of Rio Grande do Sul in municipal a udits: an external control stud y of public management

Kronbauer, Clóvis Antônio; Krüger, Gustavo Pires; Ott, Ernani; Nascimento, Cléber José
Fonte: Universidade de São Paulo. Faculdade de Economia, Administração e Contabilidade de RP Publicador: Universidade de São Paulo. Faculdade de Economia, Administração e Contabilidade de RP
Tipo: info:eu-repo/semantics/article; info:eu-repo/semantics/publishedVersion; ; ; ; ; ; Formato: application/pdf
Publicado em 01/08/2011 Português
Relevância na Pesquisa
56.37%
O presente estudo aborda o tema do controle externo da gestão pública, e seu objetivo é analisar a natureza dos apontamentos do TCE/RS referentes ao exercício de 2004, frente aos Executivos Municipais do Rio Grande do Sul. Trata-se de uma pesquisa aplicada, descritiva, com abordagem quantitativa e procedimento técnico documental. As técnicas de análise de dados envolvem estatística descritiva e análise de variância. Os resultados revelaram que no período analisado as principais irregularidades apontadas pelo TCE/RS, relacionam-se à: (1) Despesas, (2) Administração de Pessoal e (3) Controles Internos. As regiões de maiores inconsistências encontram-se no norte e noroeste do estado do RS. Ademais, mediante análise de variância, percebeu-se que os municípios com maior número de irregularidades apontadas pelo TCE/RS são aqueles com: maior área geográfica, maior população, maior PIB e maior RCL, num intervalo de confiança de 95%. A conclusão mais significativa revela que as irregularidades e deficiências no Sistema de Controle Interno são maiores naqueles municípios com maior número de irregularidades de gestão apontadas.; This paper deals with the external control of public management, and its purpose is to analyze the natures of the appointments listed in the Annual Audit Report of TCE/RS...

Educação do Distrito Federal perdeu bilhões com erros do Tribunal de Contas; The audit office of the Brazilian Federal district and the inspection of the use of education-linked funds

Davies, Nicholas; UFF
Fonte: Linhas Críticas; Critical Lines Publicador: Linhas Críticas; Critical Lines
Tipo: info:eu-repo/semantics/article; info:eu-repo/semantics/publishedVersion; ; Formato: application/pdf
Publicado em 25/09/2013 Português
Relevância na Pesquisa
66.46%
O artigo analisou relatórios e decisões normativas do TC do Distrito Federal sobre contas do Governo do DF para averiguar como contabilizou receitas e despesas em educação desde os anos 1990 até 2010 e constatou uma série de falhas e inconsistências. Uma foi nunca registrar as receitas adicionais ao percentual mínimo, como o salário-educação e demais transferências federais para programas educacionais. A falha mais grave foi não contabilizar como acréscimo as astronômicas transferências federais (R$ 1,6 bilhão em 2010) específicas para a educação do Distrito Federal, denominadas de Fundo Constitucional do DF pelo menos até o final de 2008, quando tais transferências passaram a ser acrescidas ao mínimo. Pelo lado da despesa, o principal equívoco foi computar o pagamento de inativos como despesas da educação pelo menos até o final de 2008, quando eles foram excluídos do cálculo dos 25% vinculados à educação. Outro equívoco foi não esclarecer se as despesas consideradas no cálculo do mínimo são empenhadas, liquidadas ou pagas.; The article has examined reports of decisions taken by the Audit Office of the Brazilian Federal District on accounts of the Federal District Government, to check how it has calculated revenue and expenses on education from the 1990’s to 2010...

The audit office of the brazilian state of sergipe and its resolutions to evaluate revenue and expenses linked to education; Los proyectos de ley y resoluciones judiciales Sergipe para evaluar los ingresos y gastos en la educación; O Tribunal de Contas de Sergipe e suas resoluções para avaliar a receita e despesa em educaçãoThe Audit Office of the Brazilian State of Sergipe and its resolutions to evaluate revenue and expenses linked to education

Davies, Nicholas
Fonte: ETD - Educação Temática Digital Publicador: ETD - Educação Temática Digital
Tipo: info:eu-repo/semantics/article; info:eu-repo/semantics/publishedVersion; ; Pesquisa empírica Formato: application/pdf
Publicado em 30/08/2011 Português
Relevância na Pesquisa
66.57%
 The article has examined resolutions issued by the Audit Office (AO) of the Brazilian State of Sergipe to evaluate revenue and expenses linked to education and found oscillation and mistakes in its procedures, characterized by omission of information, inadequate assumptions and mistakes in the reckoning of expenses and data entry . In short, the analysis of resolutions allows us to conclude that public education in Sergipe has lost and provably is still losing many funds legally due to education, since revenue and expenditure are not correctly calculated by the AO, although this calculation is no guarantee, for governments are not too concerned with complying with AO’s decisions. After all, even when they do not invest the minimum legal tax revenue on education, the Federal government does not intervene in them, nor the State governments intervene in municipal government, as provided for in the Federal Constitution.; O artigo examinou resoluções do Tribunal de Contas de Sergipe para a contabilização da receita e da despesa vinculadas à manutenção e ao desenvolvimento do ensino (MDE) e constatou oscilação e equívocos em seus procedimentos, caracterizados por omissão de informações, suposições inadequadas e falhas na contabilização das despesas e no lançamento de dados. Em síntese...