Controle social dos recursos do FUNDEB: a experiência do CACS de um município de pequeno porte da região nordeste do estado de Minas Gerais

Abstract

This study analyzed the performance of the Monitoring and Social Control Council of the Fund for the Maintenance and Development of Basic Education (CACS-FUNDEB) in a small municipality located in the northeastern region of Minas Gerais, Brazil, during the period from 2021 to 2024. The objective was to examine the extent to which the council materialized, in its institutional practice, the social control responsibilities established in Law No. 14,113/2020, considering that the exercise of social control does not arise solely from the formal existence of councils, but also from the institutional conditions that support their functioning. The research adopted a qualitative approach and a single case study design, seeking to provide an in-depth understanding of the investigated case. The methodological procedures included bibliographic and legislative research, document analysis, the application of questionnaires, and semi-structured interviews with council members. The data were examined through content analysis proposed by Bardin (2016), guided by an analytical model developed from the responsibilities established in Law No. 14,113/2020 and organized into seven dimensions: access to information, accountability analysis, monitoring of fund transfers, institutional articulation, active transparency, technical supervision, and on-site visits. The results revealed a scenario of partial and uneven materialization of the council’s legal responsibilities. Although the CACS maintains certain formal routines, relevant limitations were identified in key dimensions of social control. The perceptions of council members indicated that these limitations are associated with structural challenges, such as difficulties in understanding technical and financial documents, the absence of continuous training, and institutional dependence on the Executive Branch regarding access to information and administrative support. Based on these findings, the study presents recommendations aimed at strengthening the institutional conditions for the operation of CACS-FUNDEB. Considering the single-case design, the results reflect the institutional reality of a specific municipality and do not allow direct extrapolation to other contexts; their contribution is analytical and contextual in nature, transferable to similar situations through interpretative mediation.