The financing of education in the municipalities of the Middle Paraíba region in the COVID-19 pandemic

• Autor(a) principal: Souza, Fábio Araujo de
• Data de Publicação: 2022
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Vértices (Campos dos Goitacazes. Online)
• Texto Completo: https://editoraessentia.iff.edu.br/index.php/vertices/article/view/17145
• topic: COVID-19; Financing of Basic Education; Middle Paraíba Region; COVID-19; Financiación de la educación básica; Región de Medio Paraíba; Covid-19; Financiamento da educação básica; Região Médio Paraíba

This article presents a research whose objective is to analyze, in the light of the Federal Constitution of 1988 and other legislation, the application of revenues from the minimum percentage of taxes on the maintenance and development of education in municipal networks of the Middle Paraíba region of the state of Rio de Janeiro, in the context of the pandemic of COVID-19, in the financial year of 2020, in which school units were closed due to social isolation adopted as a prophylactic measure to contain the spread of the virus. We collected, systematized and analyzed the reports of accountability of municipal governments and other budgetary, accounting and financial documents available on the websites of the Audit Court of the State of Rio de Janeiro and the transparency portal of the governments. As a result, it was found, among other elements, that in most of the municipal governments analyzed, part of the education resources was applied illegally, for example, with the expenditure of foodstuffs. Furthermore, the presence of various payments for services and acquisition of materials was verified which raise doubts about their effective execution, given the context of social isolation and, therefore, of schools closed for classes during most of the year 2020.