A desconcentração do financiamento da educação: o caso dos conselhos escolares na rede municipal de educação de Goiânia

Abstract

This study approaches the current policy of not concentrating the financing of education put into practice in Brazil, by means of distribution of financial resources to the elementary schools and their schools boards, especially in the municipal schools systen in the city of Goiânia, beginning in 1990s. In this paper I try to understand the fundamentals and the process of implementation of the Director Plan for the Reorganization of the State proposed during Government of Fernando Henrique Cardoso at the time. In order to the that, I made a study of the educational reorganization, which is the constitutive part of the project of the reorganization of the State, which considers that the problem of the lack of recources for financing education is due to the absense of and administration which guarantees an’ efficient spending and control of public resourses applied to the education policies, I approach the financing processes of the public school systen, from 1964 until the promulgation of the new Law of Directives and Bases of National Education (number 9394/96), with the implementation of policy of the composition of funds to provide for education. I carried out analisis of the financial records of the municipality of Goiânia from 1998 to 2001, making a survey of all revenue from taxes and the expenses with maintanense and development of educaction I compared the centralized of the Municipal Department of Education and the amount distributed to the school boards. With the reestructuring of the functions schools boards to bring into action as an executive unit, I also carried out a study about its formation and composition, researching five schools, with the aim of verifying how this representation is made up, and the participation of the schools community in the process of administrating the financial resourses and the decisions about the developmente of pedagogical projects. The study showed us that the process of the not concentrating the financing, with the distribution of financial resourses to the schools has colaboreted to the prevelecense of a logic centralized management for elementary education, not representing autonomy for the schools of the decisions about public spending and its rigorous control by the federal government.