A municipalização do ensino fundamental: a política nacional de financiamento e a aplicação de recursos da educação pelos municípios do Estado de São Paulo após a Emenda Constitucional nº 14/96
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2007-03-16
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Universidade Estadual Paulista (Unesp)
Resumo
A municipalização do ensino fundamental, após a promulgação da Emenda Constitucional nº 14, de 12/09/1996, que criou o FUNDEF, vem evidenciando problemas que se refletem diretamente na qualidade do ensino público. O presente trabalho focaliza a aplicação de recursos da educação pelos Municípios do Estado de São Paulo - após a municipalização do ensino fundamental decorrente do FUNDEF - a partir da análise de registros do Tribunal de Contas do Estado (TCESP). Os dados coletados permitiram: a análise do Município como entidade federativa; a observação dos problemas decorrentes da Emenda Constitucional nº 14/96, que criou o FUNDEF; o exame comparativo dessa Emenda com a Emenda Constitucional nº 53, de 19/12/2006, que cria o FUNDEB; a análise dos problemas que afetam a aplicação de recursos da educação pelos Municípios, conforme a ótica do TCESP. Os resultados demonstram que, embora os Municípios tenham sido contemplados na Carta de 1988 com o status de entes federativos, a posição de dependência financeira que ocupam no Sistema Tributário Nacional e a ausência de um pacto federativo cooperativo atingem a autonomia municipal. Os dez anos de vigência do FUNDEF apontam os problemas enfrentados e o comprometimento do objetivo de assegurar educação básica de qualidade para todos. O FUNDEB representará alguns avanços em relação ao FUNDEF, mas limitações persistirão. Os registros efetuados pelo TCESP, a partir da criação do FUNDEF, demonstram que há desvios significativos dos recursos vinculados à manutenção e ao desenvolvimento do ensino por parte dos Municípios. O Fundo, criado em 1996, não foi capaz de acabar com os desperdícios dos recursos da educação. O cenário educacional evidencia a persistência dos velhos problemas: falta de recursos para a educação e, ao mesmo tempo, má aplicação dos recursos existentes...
Municipalisation of fundamental education, after promulgation of the No 14, 12/09/1996 Constitutional Amendment that created the Fund for Maintenance and Development of Fundamental Education (FUNDEP), has had problems which affect directly the quality of public education. This work focus on use of education financial resources by Municipalities of the State of São Paulo, Brasil after municipalisation of fundamental education owing to the FUNDEP creation based on data analysis provided by the State of São Paulo Court of Accounts (TCESP). Collected data allowed us: to analyze Municipality as a federative entity; to go through the problems resulting from No 14/96 Constitutional Amendment ; to compare this amendment with the one No 53, 19/12/2006 that created the Fund for Maintenance and Development of Basic Education (FUNDEB); to analyze the problems which involve use of education resources by Municipalities, according to TCESP s view. The results show that although Municipalities are considered as having the status of federative entities in the Constitution of 1988, their situation of finance dependence on the national tributary system, and the lack of a cooperative federative pact affect their autonomy. Ten years of FUNDEP having the force of law point out those problems, and that the goal of ensuring basic education of quality is at risk. FUNDEB will represent some improvement when compared to FUNDEP, but limitations will persist. TCESP data, from FUNDEP creation onwards, have made known important misappropriations, on the part of Municipalities, of resources previously destined to keeping and developing of education. FUNDEP, created in 1996, proved not being able to put a stop to education resources waist. Educational scene shows persistence of old problems: lack of resources for education and, at the same time, bad use of those existing ones ... (Complete abstract, access undermentioned electronic address)
Municipalisation of fundamental education, after promulgation of the No 14, 12/09/1996 Constitutional Amendment that created the Fund for Maintenance and Development of Fundamental Education (FUNDEP), has had problems which affect directly the quality of public education. This work focus on use of education financial resources by Municipalities of the State of São Paulo, Brasil after municipalisation of fundamental education owing to the FUNDEP creation based on data analysis provided by the State of São Paulo Court of Accounts (TCESP). Collected data allowed us: to analyze Municipality as a federative entity; to go through the problems resulting from No 14/96 Constitutional Amendment ; to compare this amendment with the one No 53, 19/12/2006 that created the Fund for Maintenance and Development of Basic Education (FUNDEB); to analyze the problems which involve use of education resources by Municipalities, according to TCESP s view. The results show that although Municipalities are considered as having the status of federative entities in the Constitution of 1988, their situation of finance dependence on the national tributary system, and the lack of a cooperative federative pact affect their autonomy. Ten years of FUNDEP having the force of law point out those problems, and that the goal of ensuring basic education of quality is at risk. FUNDEB will represent some improvement when compared to FUNDEP, but limitations will persist. TCESP data, from FUNDEP creation onwards, have made known important misappropriations, on the part of Municipalities, of resources previously destined to keeping and developing of education. FUNDEP, created in 1996, proved not being able to put a stop to education resources waist. Educational scene shows persistence of old problems: lack of resources for education and, at the same time, bad use of those existing ones ... (Complete abstract, access undermentioned electronic address)
Descrição
Palavras-chave
Educação - Financiamento - São Paulo (Estado), Municipalização - Educação - São Paulo (Estado), Educação e Estado - São Paulo (Estado), Municipalização, Municipalização da educação, Municipalização do ensino, FUNDEB, FUNDEF, Education financing in Brasil, Basic education financy, Fundamental educationmunicipalization, Municipality management of educational resourses
Como citar
BUTARELO, Fernanda Stefani. A municipalização do ensino fundamental: a política nacional de financiamento e a aplicação de recursos da educação pelos municípios do Estado de São Paulo após a Emenda Constitucional nº 14/96. 2007. 190 f. Tese (doutorado) - Faculdade de Filosofia e Ciências de Marília, 2007.