David F. Hastings (Author of Banking. Gestão de Ativos, Passivos e Resultados em Instituições Financeiras)
Notícias e Publicações
DOI: The sample is composed of municipalities supervised by the auditors of the CGU, drawn in the 38th, 39th and 40th public draws. The methodological strategies used were the content analysis and the regression for count-data, based on the negative binomial model by maximum likelihood. The results indicated a positive and significant relationship between the lack of action of the FUNDEB Monitoring and Social Control Council and the waste of public resources allocated to basic education related to poor management. This result has a general implication in evaluating the effectiveness of the FUNDEB Control Council's audit function, in accordance with its attributions established by the government's policies and norms.