Gestão de políticas públicas para a educação infantil: as contribuições do Tribunal de Contas do Estado do Rio Grande do Sul

Abstract

The Brazilian education system is composed of a range of public policies aimed at access, permanence and quality of education. These policies span large fields of education, such as management and financing. This dissertation focuses on public policies aimed at early childhood education, more precisely on the possibilities that the management of funding through the action of municipal managers provides at this level of education, resulting or not in the materialization of these policies. To delimit this research, the data used were related to early childhood education in the state of Rio Grande do Sul, in its 497 municipalities. The objects of analysis were the Radiographs of Early Childhood Education and the technical opinions, both public documents issued by the Court of Auditors of the State of RS, from 2009 to 2018. Thus, we sought to understand what are the main elements presented by the Court of Auditors of the State / RS about Early Childhood Education during its technical analysis and to what measures these notes contribute to the materialization of the management of educational public policies in early childhood education Rio Grande. The methodology used has a qualitative character, with case study (RS), analysis of relevant laws and public documents issued by the Court of Auditors of the State of RS, as well as documentary consultations. The theoretical foundation that supports this work is based on the authors Licínio Lima, Stephen Ball and Nalú Farenzena. The research begins by resuming the history and financing of early childhood education in Brazil, presenting the different legislations and their impact on the context of public policy practice. It then presents the architecture of TCE / RS seeking to enlighten readers about the responsibility and operation of this state supervisory body. In addition to the history of the TCE / RS, we understand the legality, functionality and procedures of auditing Rio Grande municipalities, as well as the Court's initiatives to guide municipal managers. From the categorization and analysis of the public documents of the TCE / RS, it is observed the difficulty of Rio Grande municipalities to comply with public policies of access and permanence in early childhood education, especially with regard to goal 1 of the National Plan of Education. The expansion of vacancies and the quality of attendance are limited due to the resources intended to be scarce and linked to the previous year's census. It is concluded that TCE / RS can often become a justification of the municipal public manager to validate their management actions. However, the role of the ECA is to assist, parameterize and qualify educational policies. The public agency qualifies because it monitors and publicizes the data it finds in the municipalities, but the guarantee of the right is not made by the ECA, but by the manager through the management choices that it makes. In this sense, it is up to the manager to put the policy into action or not, because the ECA does not have such interference in local management. Ultimately, its role is to present mechanisms that can condition the manager to comply and ensure the law, parameterizing municipal actions.