Análise da aplicação de recurso em manutenção e desenvolvimento do ensino no município do Ipojuca-PE no período 2017-2020
This research aims to analyze the application of resources in Education Maintenance and Development (MDE) from the perspective of teachers' payrolls, Basic Education Maintenance and Development Fund (Fundeb) and spending per student. The period analyzed was from 2017 to 2020, making monthly and...
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| Formato: | bachelorThesis |
| Idioma: | pt_BR |
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Universidade Federal do Rio Grande do Norte
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| Endereço do item: | https://repositorio.ufrn.br/handle/123456789/43698 |
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| Resumo: | This research aims to analyze the application of resources in Education Maintenance and Development (MDE) from the perspective of teachers' payrolls, Basic Education Maintenance and Development Fund (Fundeb) and spending per student. The period analyzed was from 2017 to 2020, making monthly and annual comparisons, using data collected in the Accounting and Tax Information System of the Brazilian Public Sector (Siconfi) and in the transparency portal of the municipality of Ipojuca. The Brazilian Constitution says that municipalities must apply 25% of their collection and transfers in the MDE, and the municipality of Ipojuca applied amounts higher than that, it was also verified that in 2020 it had more than 40% of all its expenditure on education paid with resources from Fundeb, in addition, it presented in 2017 an application 20% higher than the national average per student. The main contribution of this research was the analysis of the relevance of Fundeb for a municipality with a good budget situation. |
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