A importância da capacidade estatal na redução das irregularidades da execução dos recursos na educação do Espírito Santo

Abstract

This work analysed the importance of the State Capacity in the reduction of the irregularities in the execution of resources in education in the state of Espírito Santo, Brazil. Utilising the control reports of the Controladoria Geral da União (CGU) during 2003 and 2018. The main hypothesis is that there is a relationship between the reduction of irregularities found by the CGU in the cities with the fact that they were inspected more than once. Besides the state capacity present in these cities played a role in this verification. In order to identify the variation with the irregularities in the inspection performed in the Espirito Santo’s cities, the results of the irregularity verification were compared between the first and second inspection, where an increase of 23.68% in these irregularities were identified. Besides, in order to supplement the research analysis, inspired by the studies of Abrucio and Segatto (2020), an index of Municipal Capacity was elaborated, considering three dimensions of analysis: a) institutionalisation and autonomy, b) technical-bureaucratic, and c) political-relational. The results showed that, between the first and the second inspection carried out by the Controladoria, in the cities that have a State Capacity lower than the average, there was an increase in irregularities of 75%. Whereas the cities that stayed above average in the index, there was a reduction in irregularities of 16.33% As a result, the inspections made by the CGU did not have a positive effect in the reduction of the number of verified irregularities, Taking into account that such irregularities continue to occur in the audited cities, even after being inspect more than once. Therefore it can be confirmed that the state capacity in these cities contribute to the reduction of the irregularities found in the educational management.