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Relationship Between Performance of the FUNDEB Municipal Board and Active and Passive Waste

Author

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  • Nálbia de Araujo Santos

    (Universidade Federal de Viçosa)

  • Luana Aparecida Pereira

    (Universidade Federal de Viçosa)

  • Daniele Silva Rodrigues

    (Universidade Federal de Viçosa)

Abstract

This research verifies the relationship between the lack of action of the FUNDEB Monitoring and Social Control Councils with the indicators of active waste (corruption) and liabilities (mismanagement). The main sources of data used were CGU's audit reports and the websites of FNDE, IBGE and UNDP. The sample is composed of 173 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.

Suggested Citation

  • Nálbia de Araujo Santos & Luana Aparecida Pereira & Daniele Silva Rodrigues, 2018. "Relationship Between Performance of the FUNDEB Municipal Board and Active and Passive Waste," Brazilian Business Review, Fucape Business School, vol. 15(5), pages 460-474, September.
    • Handle: RePEc:bbz:fcpbbr:v:15:y:2018:i:5:p460-474
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    References listed on IDEAS

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    1. Jha, Chandan Kumar & Sarangi, Sudipta, 2017. "Does social media reduce corruption?," Information Economics and Policy, Elsevier, vol. 39(C), pages 60-71.
    2. Ruben Enikolopov & Maria Petrova & Konstantin Sonin, 2018. "Social Media and Corruption," American Economic Journal: Applied Economics, American Economic Association, vol. 10(1), pages 150-174, January.
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    Cited by:

    1. Klayson Sesana Bonatto & Fábio Yoshio Suguri Motoki & João Eudes Bezerra Filho & Emerson Wagner Mainardes, 2022. "Social Accountability: E-Monitoring Public Management in an Emerging Economy," Public Organization Review, Springer, vol. 22(1), pages 155-172, March.

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