The study deals with the financing of education in the State of Pará, in particular, the salaryeducation
social contribution and the resources derived from the Programs of the National
Fund for the Development of Education (FNDE) to the set of municipalities of Pará, analyzes
of the revenues and expenses of education in municipal education networks, from 2009 to
2016. Its objective is to analyze the possibilities of these sources of income to contribute to
effectively combat the educational inequalities in the municipal education networks of the
State of Pará, considering: percentage of the participation of these revenues in the expenses of
education and the reduction in the difference of the values of the expenditure-student / year.
The object of this study was its development within the milestones that characterize
Quantitative-Qualitative research that, according to Creswell (2010), is defined from the
positive points of the quantitative and the qualitative that, depending on the needs of
apprehension of the object , now articulate quantitative strategies (statistics) and sometimes
qualitative (subjective) strategies. The study was carried out from consultations with
documents, laws and decrees that alter the Salary-Education, such as: Constitutional
Amendment nº14 of 1996; Law 9.424 / 1996, which regulated FUNDEF; Constitutional
Amendment No. 53, of December 19, 2006, which created FUNDEB; and Law 11494/2007.
The main data of this study were extracted from the Information System on Public Budgets in
Education (SIOPE) of the National Fund for the Development of Education FNDE and
consist of: education revenues and expenses from 2006 to 2016; revenues of the FNDE;
salary-education revenues. This information was organized by municipalities, according to
population groups and the Human Development Index (HDI). The financing scenario for the
education of municipal networks, drawn from these indicators, made it clear that the
percentage representation of resources passed on from Education Salaries and Programs
(except for complementing the Union to Fundeb) by FNDE is not very significant, but
significant level of poverty, especially in municipalities in education budgets are low - usually
small ones. The volume of resources passed through the FNDE grew in higher proportions in
these municipalities, although the magnitude of the resources passed to the large
municipalities is much larger, due to the adopted criterion that is the number of enrollments.
Regarding the distribution of resources according to the HDI, it was found that the
municipalities with the lowest indexes were not those that received the largest volume of
resources of the FNDE, but municipalities with high HDI, such as Belém, Ananindeua,
Santarém, Parauapebas and Marabá - the most populous and the holders of the largest
budgets. However, it was possible to verify the reduction in the difference between the
highest and lowest student-expenditure-averages, which resulted both from the increase in
education expenditures of municipalities with low HDI and the reduction of municipalities
with high HDI. This time, it was concluded that in the period from 2009 to 2016 there were
advances in terms of reducing the inequalities in student spending / year among the municipal
education networks of Pará, however, the efforts undertaken have not been enough to combat
them effective way. For this, it is fundamental that the Union, which holds the largest
contribution of the Federation's resources, should increase its contribution and distribute it on
the basis of more effective criteria to reduce economic, social and educational inequalities.
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