THE FINANCING OF PUBLIC PRIMARY EDUCATION IN THE MUNICIPAL CONTEXT

• Autor(a) principal: Martins, Juliana Matos
• Data de Publicação: 2023
• Outros Autores: Gama, Antônia do Socorro Pena da
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Exitus
• Texto Completo: https://portaldeperiodicos.ufopa.edu.br/index.php/revistaexitus/article/view/2519
• topic: Presupuesto Municipal; Educación básica; FUNDEB; Santarém; Amazonia; Municipal Budget; Basic education; FUNDEB; Santarém; Amazon; Orçamento Municipal; Educação básica; FUNDEB; Santarém; Amazônia

In Brazil, the right to basic education is guaranteed by the Constitution of the Republic of 1988 and covers the teaching of children and young people from 4 (four) to 17 (seventeen) years of age. It is up to the municipalities to act, as a priority, in elementary and early childhood education, directing their actions towards meeting the goals of their Municipal Education Plan (PME), which must be in line with the National Education Plan (PNE). To guarantee the fulfillment of its duties, it was established that it was mandatory to earmark revenues from its own collection and constitutional and legal transfers intended for the execution of expenses with basic education. From the documental analysis of the Summarized Reports of Budget Execution of the municipality of Santarém, Pará, from the period 2015 to 2022, it was identified that, of the realized revenues, the transfers correspond to 70% of the budget in relation to the own collection. Concerning those destined to municipal education, the Fund for the Maintenance and Development of Basic Education and the Valorization of Education Professionals (FUNDEB) represents 75%. This demonstrates the importance of intergovernmental transfers and the fund for the development of public education in Santarém. This article aims to identify how the municipal educational budget was organized since the approval of the PME, in 2015, until 2022, to demonstrate how its composition evolved during this period, contributing to the knowledge of the educational budget, by better social follow-up and policy planning.