The present study approaches the educational policy of school inclusion at the federal level to
guarantee the right to education of students with disabilities and its impact in the care of students
with disabilities through the municipal schools in Marabá, in the Brazilian state of Pará. For the this
policy application, the government consider the school enrollment for the purpose of financial
resources redistribution, varying therefore, according to the reality of each Brazilian state, both in
common education and in specialized educational services. Therefore, this research had as general
objective: To investigate how Marabá configured the Special Education, and whether the financial
resources allocated to this teaching modality contribute to the process of school inclusion in the
midst of a neoliberal state reform. We set out the following specific objectives: a) To discuss the
reflexes of the State Reform and its impact on the school inclusion process of students with
disabilities; b) To analyze how special education has been configured in the municipal education in
Marabá; c) To identify the sources of financial resources for basic education in Marabá and how
these resources are allocated for special education; d) To investigate whether financial resources
based on the dual enrollment of students with disabilities have contributed to promote the inclusion
of students with disabilities in the schools of Marabá. The theoretical approach was based on the
studies of authors in the area of Special Education, educational policy and funding, as well as
scientific research on financial resources in the context of school inclusion. We base the theoretical
approach in the studies of authors from special education, educational policy and financing areas,
as well as scientific research focused on financial resources aimed at school inclusion. We conduct
the methodological procedure and empirical analysis from the dialectical historical materialism
method and the documentary analysis. We used as data source the official documents at federal and
municipal level, reports from the database of the Information System on Public Budgets in
Education, interministerial ordinances published by the Education Development National Fund and
others. We also use statistical data from the Brazilian Institute of Geography and Statistics, the
School Census and others. To support the analysis, we performed the modeling of the data
considering the number of enrollments, incomes, expenses, socioeconomic indicators and others.
The research results showed that the human (de)formation has an impact on the concrete reality of
people with disabilities, and the educational policy of school inclusion brings the possibility of
combating invisibility through the expansion of the school enrollment of students with disabilities.
However, the projects implemented by the Union to serve this public are directing responsibility to
municipalities in a discontinuous way. Marabá receives investments from the Fund for the
Development of Basic Education and Appreciation of the Teaching Profession (FUNDEB) through
the redistribution of resources by the state fund, complemented by the Union. As a result, we
demonstrated that the investments applied in the schooling process of students with disabilities are
far below the education standard established in the Quality Cost per Student and sought by the
Brazil’s National Education Plan and the Brazilian National Campaign for the Right to Education.
These investments are below the value already estimated for the basis of revenue of the FUNDEB
policy each year and few to implement school inclusion. Moreover, they do not support the full
attendance of the specificities of students with disabilities; in addition to that, the public fund has
been allocated to philanthropic institution.
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