Financiamento da educação: desafios da governança na execução de programas educacionais no Brasil
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Data
2020-12-16
Autores
Torres, Ana Paula [UNESP]
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Universidade Estadual Paulista (Unesp)
Resumo
A educação é um direito fundamental de natureza social e um dos pilares para a formação do cidadão. O acesso à educação deve ser priorizado a fim de permitir o desenvolvimento de cada indivíduo e da sociedade como um todo. Um dos desafios aos gestores públicos é alcançar maior eficiência e eficácia na execução de políticas e programas educacionais. A presente tese tem como objetivo geral realizar estudo para compreender se os mecanismos de financiamento redistributivo e supletivo, que ocorrem sob a forma de transferências constitucionais e legais, constituem instrumentos adequados para contribuir com o regime de colaboração entre os entes federados, levando-se em conta o ordenamento jurídico educacional e a estrutura federativa vigente. Por sua vez, os objetivos específicos são: Compreender a base conceitual que fundamenta o federalismo cooperativo brasileiro adotado a partir da Constituição Federal de 1988 e analisar suas implicações no financiamento da Educação Básica; Identificar e descrever as formas de assistência técnica e financeira adotadas pela União; e Verificar se as formas de assistência financeira aos programas universais de transferência automática (Alimentação, Transporte Escolar e Dinheiro Direto na Escola) favorecem o financiamento da Educação Básica, a autonomia federativa e a colaboração entre os entes federativos. Para tanto, foi realizada uma pesquisa bibliográfica e documental com enfoque qualitativo e quantitativo. A fonte documental é constituída pelas legislações específicas das transferências constitucionais (Fundeb; Salário-Educação) e legais que financiam os programas educacionais de Alimentação, Dinheiro Direto na Escola e Transporte Escolar, executados pelo Fundo Nacional de Desenvolvimento da Educação (FNDE). O recorte da pesquisa abrangeu o período de 2013 a 2017 e os dados financeiros foram obtidos por meio de consulta a relatórios oficiais, de gestão e de auditoria interna e de contas, além de pesquisa em sistemas de informação sobre orçamentos públicos em educação e de prestação de contas, de acesso público. Do ponto de vista normativo e de arranjo institucional, as transferências constitucionais dispõem de mecanismos de governança institucionalizados para o acompanhamento e controle da aplicação dos recursos (comissão intragovernamental, controle social, sistema de monitoramento) que contribuem para fortalecer o regime de colaboração. No tocante as transferências legais, verificou-se que são incipientes os mecanismos de monitoramento e de avaliação do desempenho dos programas educacionais, não havendo normatização específica que estabeleça metodologias e indicadores para mensurarem seus resultados. A falta de informações disponíveis sobre o desempenho de programas também dificulta o levantamento das reais necessidades de capacitação e assistência técnica aos entes federados. Institucionalizar mecanismos e práticas de governança na execução de programas educacionais é fundamental para aperfeiçoar as relações intergovernamentais e fortalecer o regime de colaboração entre os entes e equilíbrio federativo. Devido à abrangência do tema, verifica-se que há um extenso campo investigação aberto para que se possa aprofundar e produzir novos conhecimentos sobre essa temática.
Education is a fundamental right of a social nature and one of the pillars for the formation of citizens. Access to education must be prioritized in order to allow the development of each individual and of society as a whole. One of the challenges for public managers is to achieve greater efficiency and effectiveness in the implementation of educational policies and programs. The main objective of this thesis is to understand whether the redistributive and supplementary financing mechanisms, which occur in the form of constitutional and legal transfers, are adequate instruments to contribute to the collaboration regime between the federated entities, taking into account the educational legal system and the current federative structure. In turn, the specific objectives are: To understand the conceptual basis that underlies the Brazilian cooperative federalism adopted since the 1988 Federal Constitution and to analyze its implications for the financing of Basic Education; Identify and describe the forms of technical and financial assistance adopted by the Union; and Verify if the forms of financial assistance to universal automatic transfer programs (Food, School Transportation and Direct Money at School) favor the financing of Basic Education, federative autonomy and collaboration between entities federative. For that, a bibliographical and documentary research was carried out with a qualitative and quantitative focus. The documentary source is constituted by the specific laws of constitutional transfers (Fundeb; Salário-Educação) and legal ones that finance the educational programs of Food, Direct Money at School and School Transport, executed by the National Fund for the Development of Education (FNDE). The research cut covered the period from 2013 to 2017 and the financial data were obtained through consultation with official, management and internal audit reports and accounts, in addition to research on information systems on public budgets in education and provision accounts, public access. From the normative point of view and institutional arrangement, constitutional transfers have institutionalized governance mechanisms for monitoring and controlling the use of resources (intragovernmental commission, social control, monitoring system) that contribute to strengthening the collaboration regime. Regarding legal transfers, it was found that the mechanisms for monitoring and evaluating the performance of educational programs are incipient, and there is no specific standard that establishes methodologies and indicators to measure their results. The lack of information available on the performance of programs also makes it difficult to survey the real needs for training and technical assistance for federated parties. Institutionalizing governance mechanisms and practices in the execution of educational programs is essential to improve intergovernmental relations and strengthen the collaboration regime between entities and federative balance. Due to the scope of the topic, it appears that there is an extensive open research field in order to deepen and produce new knowledge on this subject.
Education is a fundamental right of a social nature and one of the pillars for the formation of citizens. Access to education must be prioritized in order to allow the development of each individual and of society as a whole. One of the challenges for public managers is to achieve greater efficiency and effectiveness in the implementation of educational policies and programs. The main objective of this thesis is to understand whether the redistributive and supplementary financing mechanisms, which occur in the form of constitutional and legal transfers, are adequate instruments to contribute to the collaboration regime between the federated entities, taking into account the educational legal system and the current federative structure. In turn, the specific objectives are: To understand the conceptual basis that underlies the Brazilian cooperative federalism adopted since the 1988 Federal Constitution and to analyze its implications for the financing of Basic Education; Identify and describe the forms of technical and financial assistance adopted by the Union; and Verify if the forms of financial assistance to universal automatic transfer programs (Food, School Transportation and Direct Money at School) favor the financing of Basic Education, federative autonomy and collaboration between entities federative. For that, a bibliographical and documentary research was carried out with a qualitative and quantitative focus. The documentary source is constituted by the specific laws of constitutional transfers (Fundeb; Salário-Educação) and legal ones that finance the educational programs of Food, Direct Money at School and School Transport, executed by the National Fund for the Development of Education (FNDE). The research cut covered the period from 2013 to 2017 and the financial data were obtained through consultation with official, management and internal audit reports and accounts, in addition to research on information systems on public budgets in education and provision accounts, public access. From the normative point of view and institutional arrangement, constitutional transfers have institutionalized governance mechanisms for monitoring and controlling the use of resources (intragovernmental commission, social control, monitoring system) that contribute to strengthening the collaboration regime. Regarding legal transfers, it was found that the mechanisms for monitoring and evaluating the performance of educational programs are incipient, and there is no specific standard that establishes methodologies and indicators to measure their results. The lack of information available on the performance of programs also makes it difficult to survey the real needs for training and technical assistance for federated parties. Institutionalizing governance mechanisms and practices in the execution of educational programs is essential to improve intergovernmental relations and strengthen the collaboration regime between entities and federative balance. Due to the scope of the topic, it appears that there is an extensive open research field in order to deepen and produce new knowledge on this subject.
Descrição
Palavras-chave
Financiamento da educação básica, FNDE, Governança pública, Programas educacionais, Regime de colaboração