Análise do cumprimento da lei de responsabilidade fiscal na educação do estado do Piauí nos anos de 2019 a 2023

Abstract

This study investigates compliance with the fiscal responsibility law in the educational sector of the state of Piauí between the years 2019 and 2023, considering the impacts of the COVID-19 pandemic on the allocation of public resources. The research aims to analyze the budget execution of education, evaluating whether investments met the legal limits established by law and whether a health crisis affected compliance with fiscal guidelines. The methodology used is based on the documentary analysis of financial reports and audits carried out by the court of accounts of the state of Piauí. The results reveal fluctuations in compliance with the constitutional limits of the minimum application that is established by law, highlighting the challenges in fiscal management and budget transparency. It is concluded that despite the advances made, public administration still faces difficulties in the efficient allocation of these educational resources, highlighting the need for governmental improvements and the supervision of public finances.