Coletanea-Educacao-vol3

qualitativo das metas e estratégias do PNE em prol da Educação Básica de qualidade, oferecida pelo Estado de forma universal e equitativa. Palavras-chave : Plano Nacional de Educação. Direito à Educação de Qualidade. Financiamen- to da Educação. Controle Externo. Orçamento Público. ABSTRACT The paper analyzes the need to re-signify the duty of minimum spending on education, so that it is substantively oriented to the adequate and timely allocation of resources and the consequent fulfillment of the goals and strategies of the National Education Plan, as well as to have its legal nature of fundamental guarantee recognized, from the integrated reading of the Brazilian constitutional order, ensuring themaximumeffectiveness of the fundamental right to education. In this sense, we discuss discretionary expenses arising from conducts that can be considered illegitimate and configure a possible administrative improbity of the public administrator due to the inadequate application of public educational resources in face of the non-compliance with the goals and strategies of the National Education Plan and the respective Education Plan of the subnational entity. Finally, considering the content of the Atricon Resolution nº 03/2015, of the CNPGC Recommendation nº 01/2016, and of the normative microsystem that attributes meaning to certain sources of revenue and links minimum spending levels to rights defined as budgetary priorities, we present proposals and inspection strategies, to be carried out by internal and external control, through the Audit Courts and the Audit Public Ministry, in order to safeguard the priority allocation of education in the budget cycle of the political entities so that the qualitative fulfillment of the goals and strategies of the PNE is ensured in favor of quality basic education, offered by the State in a universal and equitable way. Keywords : National Education Plan. Right to Quality Education. Education Financing. External Control. Public Budget. 56 Educação é da Nossa Conta - Construções, Palavras e Produtos

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