FUNDEB em Manaus: composição e aplicação dos recursos no sistema municipal de educação na capital do Estado do Amazonas

Abstract

FUNBEB is the main resource that the municipality of Manaus uses to finance basic education, created in 2006 by an amendment to the Constitution and regulated in 2007 by federal law and decrees in order to universalize the attendance of education in the country. The objective of the study was to perform an analysis of the composition and application of FUNDEB resources in the Municipal Education System of Manaus / AM. The methodology used was bibliographic and documentary research based on data obtained from the Public Administration and the Department of Education of the Municipality of Manaus. In order to measure the values, we analyzed, among others, the general expenses of maintenance of the schools (construction, expansion and leasing), payment of personnel, training of teachers, implementation of projects, supply of materials and from these elements was compared the amount of resources received through FUNDEB with the values applied in Early Childhood Education, Elementary Education and Youth and Adult Education. Finally, all these data were submitted to the legislation of FUNDEB, which expresses the search for guarantee of resources indicating the sources of capture and whose responsibility should be distributed among the Union, States and Municipalities. However, even if these measures seem a priori to mean profound changes in education and its financing, they are far from guaranteeing a quality public education and sufficient to reach an alternative horizon to the current situation.