Management and Accountability of Public Funds in State Schools of Tocantins: Legal Foundations, Transparency, and Social Oversight

Abstract

The management and accountability of public resources in state schools are essential elements to ensure transparency, efficiency, and legitimacy in public educational administration. This article aims to analyze, through bibliographic and documentary review, the main concepts, legal foundations, and challenges related to the management and accountability of public resources in state schools, focusing on transparency, accountability, and social control mechanisms. The research is qualitative and exploratory in nature, based on the analysis of scientific literature, legislation, and institutional documents regulating public educational management. The results show that the Brazilian legal framework establishes robust accountability and control mechanisms, including the Federal Constitution, the Fiscal Responsibility Law, and the Access to Information Law, as well as specific regulations in the educational sector. The literature highlights that transparency and social control are fundamental to strengthening educational governance and preventing irregularities in the use of public resources. However, challenges related to technical training of school managers, effectiveness of social control mechanisms, and complexity of regulatory requirements still represent barriers to the full implementation of these processes. It is concluded that strengthening managerial training, expanding transparency, and improving social control mechanisms are essential to promote more efficient and transparent educational management aligned with public administration principles.