O Financiamento da Educação no Brasil: o caso do município do Rio de Janeiro (2010-2016)

Abstract

The main objective of this dissertation is to analyze the financing of basic education in the municipality of Rio de Janeiro for the period from 2010 to 2016. The research problem is inserted in the debates that involve analyzes on the financing of public education and the use of public funding to finance partnerships between the public sector and the private sector as a peculiar modality originated from the State Reform in the 1990s. In the research, in relation to the analyzed period, we asked if the municipal managers have applied the public resources destined to the Maintenance and Development of Teaching (MDE) of the municipality, as determined by the legislation in force. We also inquire about the possibility of identifying in the official accounts documents of the municipality values of the public resources of education used to finance through the public-private partnership the Autonomia Carioca Program (PAC) of the private sector. Based on literature dedicated to the problem of public financing of education, especially in the City of Rio de Janeiro, the research methodology involved the collection of data from the following sources: Municipal Accounts Presentation, Budget Execution Report (RREO ) of the Municipality; reports from the Audit and Development Coordination (DAC) in which we seek to identify MDE expenditures of the education network of the municipality of Rio de Janeiro and the funds destined to finance the Carioca Autonomy Program (PAC). In our analyzes we have exposed the difficulties in evidencing the public expenditures with the MDE of the education network of the municipality, as well as identifying the amounts destined to the financing of the PAC. We conclude that the municipality did not comply with the legislation in relation to the financing of its basic education, although it receives annually an increase with FUNDEB net gain of more than R $ 1 billion, and private accumulation is based on the absence of transparency of descriptors that identify the transfer of public resources to the private sector through public-private partnerships.