The Comptroller General (CGU ) released a report that shows deficiencies in the application of the Fund for the Maintenance and Development of Basic Education and Enhancement of Professional Education ( Fundeb ) for investment in basic education , Program of Health and Family Grant in the administration of former mayor of Bacuri , Washington Luís de Oliveira . Special fund made up of contributions from governments , FUNDEB is a resource that must be obligatorily applied in basic education and to supplement teacher salaries . One of the irregularities exposed to the auditors , was cursed legacy left to Bacuri mayor , José da Silva Nery Baldoino ( PP ) , which soon took over when he had to pay December salaries of municipal employees . According to the report obtained by Blog Ferreira Neto , the value audited by the UGC in the city of Bacuri the period ( 22 ) to October ( 08 ) November last year , was R $ 29 R $ 11 million , which the agency reported that were detected £ 26 million misallocation of resources . The main irregularities which warrant a finding of CGU are acquiring materials without bidding procedure , bypass purposes in the payment made with federal funds , fraud in bidding processes and purchase materials priced above the market . Were also observed in audits of all units inspected, over 70 % were failures as assembly and targeting . After education , the area that CGU was detected more irregularities in the family grant through the Ministry of Social Development and Fight Against Hunger . In December last year , ten days before Washington Luís de Oliveira left office , the 3rd Criminal Chamber of the Court of Maranhão received a complaint from the District Attorney due to delay in submission of rendering accounts to the Court of the State . Below the report of the UGC :