Scheme to cooperate in the financing of Basic Education in Brazil: the experience of accounting funds in focus

Authors

  • Edson Francisco Andrade Universidade Federal de Pernambuco - UFPE

DOI:

https://doi.org/10.5902/198464446227

Keywords:

Collaboration Scheme, Funds accounting, Financing of education.

Abstract

This paper focuses on the constitutional co-responsibility between states, municipalities and the Union regarding the duties of federal agencies to ensure the assistance to all levels of school education in Brazil. The concept of Collaboration Scheme in the Brazilian educational context is initially analyzed. Then, there is a discussion about the experience of collaboration through funds accounting in Brazil. Finally, it is emphasized that the policy of education funding that is promoted by the funds accounting has contributed to the provision of a transitional agenda for the sector. Therefore, it is essential to the consolidation of a state policy that guarantees investments compatible with the total expenses on basic education in Brazil.

Author Biography

Edson Francisco Andrade, Universidade Federal de Pernambuco - UFPE

Edson Francisco de Andrade, doutor em Educação pela Universidade Federal de Pernambuco - UFPE e professor do Departamento de Administração Escolar e Planejamento Educacional e do Programa de Pós-Graduação em Educação da UFPE. Tem experiência na área de Educação, com ênfase em Planejamento e Gestão da Educação, atuando, principalmente, nos seguintes temas: política educacional; avaliação educacional; política municipal de educação; gestão democrática da escola; autonomia da escola; e participação popular.

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Published

2013-06-20

How to Cite

Andrade, E. F. (2013). Scheme to cooperate in the financing of Basic Education in Brazil: the experience of accounting funds in focus. Education, 38(2), 389–402. https://doi.org/10.5902/198464446227

Issue

educação, v. 38, n. 2, maio/ago. 2013

Section

Continuous Demand

License

Declaration of originality

We declare that all articles present in the journal Educação (UFSM) are originals and were not submitted for publishing on any other publication, as a whole or a fraction.  We also declare that, after being published by Educação (UFSM), a paper will not be submitted to another journal within two years. After this time, our journal transfers the publishing rights to the authors, with a permit granted by the Editorial Council.

We also acknowledge that the originals’ submission to Educação (UFSM) implies on a transference of copyright for physical and digital publishing to the journal. In case of noncompliance, the violator will receive sanctions and penalties predicted by the Brazilian Copyright Protection Law (n. 9610, dated 19/02/98).


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