Capacity-Building of Educators, Political Agents, Public Managers, Councilors for Social Policies and Community Leaderships (BR0036)

to develop several teaching products on Tax Education to be offered to students, public officials of all government levels, managers, councilors, community leaderships, among others. Furthermore, the School of Finance Administration shall increase the courses on disseminating tax education, as well as establish a permanent capacity-building plan on the subject, with the aim of developing a curriculum and a high-reach pedagogical alignment. The School of Finance Administration shall also assist the internal and external control agencies and the networks of “Budget Social Observatories” and “Fair and Sustainable Cities” in the formulation of a standard script for the development of friendly public transparency portals. This initiative shall foster critical awareness of citizen and managers on the importance of social control and democratic management of public resources, increase the quality of the formulation, execution and evaluation of public policies processes, and improve state capacity to combat active and passive waists of public resources.

Commitment 1.12 Capacity-Building of educators, political agents, public managers, councilors for social policies and community leaderships

Commitment Text: To develop several teaching products on Tax Education to be offered to students, public officials of all government levels, managers, councilors, community leaderships, among others. Furthermore, the School of Finance Administration shall increase the courses on disseminating tax education, as well as establish a permanent capacity-building plan on the subject, with the aim of developing a curriculum and a high-reach pedagogical alignment. The School of Finance Administration shall also assist the internal and external control agencies and the networks of “Budget Social Observatories” and “Fair and Sustainable Cities” in the formulation of a standard script for the development of friendly public transparency portals. This initiative shall foster critical awareness of citizen and managers on the importance of social control and democratic management of public resources, increase the quality of the formulation, execution and evaluation of public policies processes, and improve state capacity to combat active and passive waists of public resources.

Responsible institution: Ministry of Finance

Supporting institution: None

Start date: Not specified                          End date: 14 December 2014

Commitment aim

This commitment was associated with the Budget Administration School’s policy for promoting the National Program of Fiscal Education. It was aimed at building the capacity of public servants, civil society representatives on educational councils, and the public with regard to tax policies. The commitment had three main pillars: (1) New curricular guidelines for fiscal education (e.g., learning how the government collects and spends money, as well as how the legislative and executive branches allocate and spend public resources); (2) Higher quality and more easily accessible public transparency portals; and (3) The expansion of current courses on fiscal education.

Status

Midterm: Limited

Two of the three parts of the commitment were not completed (i.e., curricular guidelines for fiscal education and improved transparency portals). The third (expansion of current fiscal education courses) was completed. Fiscal education courses for professors and public servants were extended to public education professionals, and similar courses for high school students, college students, and the public were being developed.

End of term: Limited

According to the government’s self-assessment, fiscal education activities continued in 2015. The government held seminars and lectures on the importance of fiscal education. It also continued offering courses on fiscal education, including distance-learning courses geared toward professionals, civil servants, teachers and prospective teachers, and professors. Finally, the government distributed fiscal education resources to all states and the federal district for ongoing courses.^{[Note 34: OGP,  Final Assessment Report – Second National Action Plan, October 2016, http://bit.ly/2f1BTQ5. ]}

The IRM researcher did not find evidence of progress on the other elements of the commitment since the midterm report. As a result, two of the three parts of the commitment remain incomplete.

Did it open government?

Access to information: Did not change

Civic participation: Did not change

Public accountability: Did not change

As mentioned, the commitment was only partially completed at the end of the implementation period. The only part that was carried out — expanded fiscal education courses — did not stretch government practice, as it was a minor modification to an existing program. In fact, according to the Catarinense Journal for Accounting Sciences, 26 of the 27 Brazilian states were already carrying out fiscal education courses in 2012.^{[Note 35: Adriano K. Reis et al, “A Educação Fiscal No Brasil: Estudo Realizado Nos 27 Estados Da Federação, Distribuídos Nas Regiões Norte, Nordeste, Sudeste, Sul E Centro-Oeste,” Revista Catarinense de Ciência Contábil, 2012, http://goo.gl/z0bp8j. ]} The aspect of the commitment most relevant to OGP values —  improved public transparency portals to raise awareness of social oversight — was not completed. As a result, the commitment did not change the status quo.

Carried forward?

This commitment was not included in Brazil’s third action plan. Still, the IRM researcher suggests investing in the use of apps and participatory tools to hold the government accountable, and teaching citizens how to report the misuse of public funds.