The purpose of this thesis is to analyze the financing of basic education in Brazil,
highlighting the role of the National Fund for Education Development (FNDE) as a
budget executor of public educational policies and their control mechanisms, with
emphasis on the Direct Money in School Program (PDDE) , its pattern of
delinquencies, its causes and effects between the years 2011 to 2016. In order to
reach this objective, the role of FNDE in the financing of education throughout its
institutional trajectory, its decentralization strategy of the resources transferred, its
mechanisms of control in the viabilization of the financing policy of the educational
programs and their effects related to the PDDE in the municipal education network. It
is accepted that the control exercised by the body, the lack of training of school
administrators and counselors, impacts on the delinquency of PDDE accounts,
culminating in retention of basic education resources. In this research we intend to
approach the historical-dialectical materialism in the categories totality, mediation
and contradiction, because it is a theoretical, methodological and analytical approach
capable of understanding the dynamics and transformations that occurred in
Brazilian basic education in the period in question, although admitting its complexity.
The categories of the object are decentralization, autonomy and control. The
research locus is located in the municipality of Santo Antônio do Tauá because it
presents a higher frequency of PDDE processes in the State of Pará. In addition to
the collection of theses and dissertations with thematic content of interest,
documentary analysis was also adopted. the processing of data on PDDE processes
with public consultation in the Accountability Management System (SiGPC) regarding
the recidivism of executing agencies and school councils in pending and defaulting
cases. Based on the identification of school boards with recidivism in defaulted
PDDE processes, a semi-structured interview was used with former school
counselors (coordinators, managers, treasurers, members) and those in the
Municipal Department of Education directly responsible for the issues of control of
the PDDE accounts. The results show a differentiated situation in the municipality of
Santo Antônio do Tauá in relation to delinquency in the PDDE, conditioned by the
lack of technical / pedagogical training of the members of the school councils, by the
incidence of temporary servants as members of the councils, by the interference of
the municipal secretary of education in the school board, which hurt their autonomy
as a collegiate body, and political conflict, with constant changes in municipal
management, which paralyzed the normal flow of supporting documentation in the
rendering of accounts, besides the systematic changes in the staff. Situations that
penalized the municipality that did not receive PDDE resources for basic education
since 2016.
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