Financiamento da Educação Especial em Cachoeiro de Itapemirim: repasse e aplicação dos recursos financeiros – 2015 a 2020

• Autor(a) principal: Mangefeste, Hellen Abreu Nascimento
• Data de Publicação: 2023
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Repositório Institucional da Universidade Federal do Espírito Santo (riUfes)
• Texto Completo: http://repositorio.ufes.br/handle/10/12340
• topic: Ensino; Políticas públicas; Financiamento; Educação Especial

The research has the objective of analyzing the financing of Special Education in the municipality of Cachoeiro de Itapemirim, state of Espírito Santo, from 2015 to 2020. We presuppose that school education in Brazil is related to public policies, the target of state intervention to ensure social rights. In this way, financing is the main mechanism for expanding supply and guaranteeing rights to education for all. The research is based on the theoretical contributions of authors in the area of education financing and public policies (Salvador, Pinto, Cury, Bochetti, Oliveira, Hofling, Carinhato) and the area of Special Education (Mazzotta, Kassar, França). For the development of the study, a qualitative research of the documentary type was carried out, through the analysis of ordinances, decrees, municipal education plan, budget planning, summary report of budget execution and statements of revenue and expenses of the municipality. With respect to budget planning, the existence of programs aimed at Education was identified, as well as the presence of Special Education through the program "Inclusive Education and the Right to Diversity". As for revenue for Education, the municipality's financial dependence on federated entities was found to guarantee the provision of Basic Education, considering that municipal revenues accounted for about 29% of resources, while constitutional transfers permeated approximately 71% of revenues for Education. The revenues for Special Education were included in the total revenues of the municipality's Education, as well as the revenues from Fundeb did not detail the funds for Special Education. In this way, this modality is invisible in the Fundeb statements and in the Maintenance and Development of Education statements. Referring to expenses, the Education function occupied an average of 30% of the total general expenses of the municipal administration, being the function that received the most resources in the period analyzed. The sub-functions Early Childhood Education and Elementary Education had the highest percentage of expenses, occupying more than 90% of the total, while Special Education accounted for 0.4% of this amount. Regarding the management and systematization of budgetary and financial data, it was observed that changes in the organization and systematization of data due to the change of management made it difficult to collect and analyze information. The difficulty of contacting the Department of Education and the Department of Finance, as well as the lack of availability of disaggregated data also hindered the process of detailed analysis of Special Education revenues and expenditures. The financing of Special Education in the municipality is influenced by the correlation of political, social and economic forces. The study also shows the need to change the way data is recorded to monitor and control public resources for Special Education. For effective equal and inclusive public education, it is necessary to have financing policies that involve Special Education within the scope of public financial and pedagogical management, in order to ensure access, permanence and quality of education for all.