Manutenção do sistema educacional dos municípios, após a reformulação do programa FUNDEB

Abstract

The present study analyzes Fundeb Law 11.494 / 2007, with the new guidelines, the New Fundeb aims to bring more benefits to the educational system, such as improvements in infrastructure, increase in teachers' salaries and the main focus, students, with the creation of the Cost Student Quality (CAQ), which represents an increase in the cost per student, which today is R $ 3,700 (three thousand and seven hundred reais) and goes to R $ 5,700 (five thousand and seven hundred reais) by the end of 2026. For this reason this theme is very exclusive today. This paper aims to analyze the preparation of municipalities for budget execution in relation to the receipt of funds, highlight the importance of the law that guides the program, highlight the effectiveness of Fundeb and highlight the financial impacts that new guidelines will bring to the coffers public. For this, descriptive, quantitative, qualitative, exploratory and bibliographic research was used as methodology. That reaching the results that the new lines will positively impact the public educational system, that new states and municipalities received benefit, even the municipalities that are in the wealthiest states and possible increase in tax collection, through gaps left by the pandemic Covid-19 and the 10% to 23% increase in resources that will be transferred to the program. With that, it is concluded that the present work will serve as a guide for the next researches, which will continue the analyzed theme.