THE COURT OF ACCOUNTS AND COMPLIANCE WITH TARGET 1 OF THE PNE BY THE STATE OF ALAGOAS MUNICIPALITIES
DOI:
https://doi.org/10.36977/ercct.v22i2.387Abstract
The presentresearchhas as mainobjectivetoidentifythecurrentstageofattendanceof Meta 1 oftheNationalEducationPlan (PNE) bythe Alagoas Municipalities, whichconsists, atfirst, in theuniversalizationofpublicearlychildhoodeducation for childrenbetween 4 and 5 yearsoldbytheyear 2016 and, in paralleltothis, in expandingtheofferofpublicchildeducation in daycare centers in orderto serve atleast 50% ofchildrenupto 3 yearsoldby 2024. In addition, it soughttoassessthe reality oftheCourtofAccountsoftheStateof Alagoas (TCE/AL) regardingthepromotion, incentive, maintenanceandinspectionofearlychildhoodeducationfromthe perspective oftheexperienceofCourtsofAccounts in otherStates. Tothisend, it seeksto examine the legal natureandnormativedensityofthe fundamental righttoearlychildhoodeducation in the Federal Constitutionof 1988, as well as toevaluatethecompetenciesandinstrumentsof performance oftheCourtsofAuditors in thecontrolofpublic policies. Thus, thisresearchconsistsofthefirstpartof a theoretical-practical case studythatperforms a bibliographicanalysis.
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