Financing and management of public education

Abstract

This text deals with some themes of basic education financing, highlighting the importance of educators and, above all, managers have deepened their knowledge of the subject. It presents its main sources, with emphasis on the participation of the three governmental spheres - Union, States / Federal District and Municipalities, which has constitutionally defined a minimum percentage of application of the revenue resulting from taxes in the maintenance and development of education; the education salary, a social contribution that allocates additional resources to public elementary education, also provided for in the Federal Constitution; the Fund for the Maintenance and Development of Elementary Education and the Valorization of Teaching (FUNDEF), approved in 1996 and valid for 10 years, which redistributes resources between States and Municipalities according to the number of students enrolled in primary education; and the treatment given to the subject in the National Education Plan (PNE). It also discusses other sources of financing, originating from international loans and transfers of resources directly to schools, such as what has been happening through the Program of Transfer of Funds for the Maintenance of Public Elementary Schools, known as Programa Dinheiro Direto na Escola (PDDE). It also seeks to advance in the recent debate on the subject, addressing the perspectives of the Fund for Maintenance and Development of Basic Education (FUNDEB), now under national discussion.