Financiamento da educação básica no estado da Paraíba: análise do novo FUNDEB

Abstract

This Course Completion Work (TCC) aims to provide a comprehensive overview of the Fund for the Maintenance and Development of Basic Education and the Valorization of Education Professionals (Fundeb) in the state of Paraíba, since its current regulation as a permanent instrument for financing Brazilian public education. Through the method of documentary and bibliographic research, it was possible to evaluate the development of basic education financing from the period of 2007 to 2023, including a brief study of the year 2024. Through the analysis of public hearings held for the elaboration of the New Fundeb, it was evident the democratic mobilization and constant participation of social actors in achieving its approval. The analysis of financial data from the Summarized Reports of Budget Execution (RREOs), available in the Information System on Public Budgets in Education (SIOPE/FNDE), demonstrated the growing development of the state of Paraíba over the years, through the redistribution of resources from Fundeb. It was evidenced that the state and its municipalities are financially dependent on federal supplementation, especially the VAAF supplementation. Thus, it was possible to verify that Fundeb had positive impacts on the Maintenance and Development of Education (MDE) in the state and consequently in its municipalities. Through educational data available from the National Institute for Educational Studies and Research Anísio Teixeira (INEP), linked to the Ministry of Education (MEC), and the educational data portal QEdu, advances in the state's educational indices were identified, with increased access mainly in Early Childhood Education and in the modality of Special Education, as well as an increase in the average learning of the Brazilian Basic Education Development Index (IDEB), showing the achievement of averages year by year in the Initial Years. There was also progress in the Final Years, where averages below the expected were achieved over the years, reaching it only in 2021, possibly due to the fund policy of the New Fundeb.