Abstract
This research analyzes the socioeconomic and political factors that influence the occurrence of corruption and mismanagement in public spending on basic education in Brazilian municipalities. The sources of data were the inspection reports of the Comptroller General of the Union during 2011 to 2015; and the websites of the Federation of Industries of the State of Rio de Janeiro, the Brazilian Institute of Geography and Statistics, the Superior Electoral Court, and the National Treasury Secretariat. The data analysis adopted descriptive procedures and binomial negative regression. Overall, the results indicate that the possibility of reelection of the mayor and the performance of municipal councils affected the incidence of corruption. In turn, an occurrence of mismanagement shows a significant relationship with the voter’s profile and the performance of municipal councils. These findings highlighted the relevance of municipal councils as an instrument for monitoring and supervising public spending on basic education of Brazilian municipalities.
Keywords:
corruption; mismanagement; basic education
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Source: Adapted from CEPESP-FGV as cited in 
Source: Elaborated by the authors.