The objective of this action is to draw up a comparative study on the structure of education funding in Brazil and in European Union federated countries, or featuring a similar structure. The comparison may serve as a starting point to propose a new approach to the system controlling public funds invested in this sector.
The study will be conducted from questions about the structure of educational systems, the control of funds invested in education and funding in their respective spheres (municipal, state and federal) in selected countries. The study will also look into the existence of overlap between federal agencies in monitoring funds. Upon completion, there will be comparative analysis between the selected countries and Brazil.
The action will support and qualify the controlling actions conducted by the TCU. The expected result of this action is to publish a document that includes models of education funding in federated countries of the European Union and the Brazilian model, seeking an understanding of how the various spheres of control are inserted and coordinated within the system.
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