Expenses with Education and the portion that the administration of the system represents: the case of the Curitiba Municipal Secretariat

• Autor(a) principal: Cardoso, Jaqueline Aparecida
• Data de Publicação: 2023
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: FINEDUCA - Revista de Financiamento da Educação
• Texto Completo: https://seer.ufrgs.br/index.php/fineduca/article/view/129234
• topic: Educational expenses; Administration cost; Calculation of costs; Gastos educativos; Costo de administración; Cálculo de costes; Despesas com educação; Custo da administração; Apuração de custos

Public funding is important to guarantee the right to education and knowing how its distribution is carried out is essential in the evaluation of public policies and control of budgetary fiscal management. This work uses Curitiba Expense Banks from 2017 to 2021 to verify which amount is destined for Education and the part that fits for the administration of the system, as well as the portion referring to the administrative staff. The results indicate that Education has lost ground compared to other city hall functions, in addition to having its financial amount reduced by more than 200 million (14%) during the years analyzed. Regarding the administration of education, the results point to a varied percentage, with a maximum value found of 8.6% (2018) and a minimum of 4.8% (2020) in relation to total education expenses. The results also show that the administrative staff payroll represents the largest portion of the amount spent on administration.