摘要：This paper identified the level of knowledge and main challenges in performing tasks of counsellors of the Monitoring and Social Control Councils (CACS) of the Fund for Maintenance and Development of Basic Education and Educational Professionals Education (FUNDEB). The results show that: the counselors are not connected to any political party, are mostly connected to the government, do not hold meetings with civil society, nor monitor the conduction of services and use of assets purchased with FUNDEB resources. They possess considerable knowledge on the functioning of FUNDEB and CACS, and average knowledge on accounting, auditing, public accounts, and FUNDEB accounts. Comprise the list of difficulties for the exercise of their function: counsellor formation, lack of time to review documents and issue opinions, poor infrastructure, counselor absences in meetings, and restricted access to information.
关键词：Social control; public education; municipal councils; democratic instruments; FUNDEB.
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