O financiamento da educação nos municípios do estado do Paraná: uma análise dos resultados do IDEB 2016 e 2017, e a aplicabilidade do orçamento na educação pública municipal

Abstract

This work was motivated by the observation of significant differences between the municipalities of Paraná in terms of resource management and Education Financing, differences that are presented in the results of the large scale evaluations that aim to identify the quality of elementary education from the resources. The general objective is to clarify the relationship between financing and evaluation, explaining the contradictions that permeate the financing process and its results in the large-scale evaluations, in this case the IDEB (Basic Education Development Index) evaluated every two years 2016/2017; the basic data of analysis are the invested values and the efficiency of the expenditures in the 399 municipalities of the State of Paraná. The objectives allude to two moments of financing approach: an internal one, of analysis of the distribution of the public resources by the federated entities and their application in the specific realities of the municipalities; other external, of articulating this process with the interests expressed in the international evaluation policies adopted by the country based on international financing agreements and commitments. We consider this approach necessary to overcome the merely technical and superficial analysis of data when in its internal distribution base. The relationship between revenue and management and its interference in the results of the IDEB is analyzed in order to unravel the problematic controversy that only budgetary resources are capable of articulating an efficient public education capable of obtaining significant quality results in the evaluations on a large scale, so that management performed with low resources also achieves the same significant results. The financing of education is variable among the municipalities of the State of Paraná due to the individual collection of each municipality is different when compared to their own revenue collection, ie each has specific financial reality ones with more investment conditions others with less, and in this sense the budget is presented with the objective of analyzing the values available for application in education and what results the municipal administrations obtained in the IDEB according to their financial potential, thus enabling the analysis of the efficiency of spending on education. The present research is qualitative and quantitative and also documentary, since it is proposed to analyze official documents (Provision of account of the municipalities of Paraná with the SIOPE), having as a theoretical contribution the method of historical materialism, whose purpose is to unravel the contradictions that permeate the scope of the financing of public education of the State, based on official data from 399 municipalities of Paraná. In this way will be presented all the data of IBED 2016/2017 as well as the values applied in education by the municipalities of Paraná in the respective years, thus making possible the comparison between investment and application of the budget and its relation with the results obtained in the evaluation of IDEB.