Gerenciamento e aplicabilidade dos recursos do FUNDEB no município de Tabatinga no período de 2017 a 2018

Abstract

The work analyzes the operationalization of the Fund for Maintenance and Development of Basic Education between the period 2017 to 2018 in the context of the municipal public finances of the municipality of Tabatinga. We worked with data from the Finance Department of the municipality of Tabatinga, in addition to the Municipal Council of FUNDEB and the collection of data in newspapers, newsletters, transparency portal and consultation on the Banco do Brasil website. In order to check whether the applicability of resources by the municipal government, corresponding to 60% were consistent with what the legislation that governs the applicability of FUNDEB resources, it was verified that there were no significant impacts in terms of gains or increases in the remuneration of teachers, and that although the payments of education servers be in days noted that in several months of the year 2017 and 2018 expenses outpaced expenses. There is a need for greater transparency of accounts and professional qualification.