Abstract
Efficiency in improving the quality of government programs resides in the process of decentralizing resources to eliminate waste, universalize coverage, and expand social participation in the implementation, control, and results of actions. In this sense, this work sought to evaluate the proposal for an audit instrument in the Direct Money at School Program (PDDE) from the National Education Development Fund (FNDE) to support the audit work of internal and external control bodies in the use of resources program education. It was based on the structured questionnaire sent to the external control auditors specializing in auditing, inspection, and evaluation of public management in education of the Ceará Court of Auditors (TCE/CE) addressing audit issues arising from the main normative acts of the PDDE, namely: Law nº 11.947/2009 and Resolution CD/FNDE/MEC nº 15/2021. A comparative analysis of distortions and similarities was carried out in relation to the level of disagreement or agreement of the TCE/CE auditors on the audit questions. Descriptive statistics were used with vertical and horizontal analysis of the data obtained. From this, it was observed that in most of the questions presented, the auditors were able to validate the relevance of the procedures applicable to the evaluation of the PDDE, except for those questions of reasonable levels of neutrality or disagreement. The methodological contribution makes it possible to monitor and detect which dimensions of the PDDE need more attention.
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