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Tribunal de Contas da União

System Sinapse detects almost 30 thousand indications of irregularities in the application of funds from financial resources destined to basic education in Brazil.

TCU's Audit System for Education Programs (Sinapse) has identified almost 30,000 signs of irregularities in the application of resources from the Fund for the Maintenance and Development of Basic Education and for the Support of Education Professionals (Fundeb) throughout Brazil.
Por Secom TCU

Sinapse is a continuous and online audit system, being developed by the Department of External Control – Education, Culture and Sports (SecexEducação) of TCU, in cooperation with the Regional Court of Accounts of the States of Pernambuco (TCE/PE), Rondônia (TCE/RO) and Mato Grosso (TCE/MT).

The system cross-referenced and analyzed information from several databases, including the Public Education Budget System (Siope), the Basic Education School Census and bank statements from specific Fundeb accounts.

Findings - As of November 2021, as a result of four audit trails implemented, around 19,000 public schools identified teachers who do not have a university degree, training necessary to teach Portuguese and Math, for example, as determined by the Education Guidelines Act (LDB). Also, approximately 3,300 deceased public servants who continued to receive earnings from the fund even after their death, according to Siope records.

The accounts to which Fundeb's resources are transferred were also subject to an audit by Sinapse, which found that in about 3,700 federal entities the bank accounts are not under the agency responsible for Education, a requirement also provided for in the LDB.

In addition, in accounts of approximately 3,200 federal entities, the credit identified were foreign to the nature of Fundeb, signaling non-compliance with the principle of a single and specific account by combining resources from different origins, making it impossible, in practice, to know whether they were invested for the appropriate purposes.

Prevention - In addition to carrying out online and continuous inspections, Sinapse has an important preventive character, as it allows the Courts of Accounts to approach public managers in the area of Education in order to guide them on possible solutions for solving problems and inefficiencies detected by the audit trails.

The use of this audit format favors economy, efficiency and transparency in the execution of public educational policies, in addition to stimulating the improvement of the quality of Education in Brazil.




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