Financiamento e controle social estudo de caso no município de Mirim Doce - SC

Abstract

This work comes to an education funding in the history of analysis in Brazil, as well as landmarks of this process, the current legislation, federal, municipal documents and the Fund for the development of primary education and appreciation of the Magisterium - FUNDEB - will application of funds until accountability by the government of the city of Mirim Doce. It also makes a study on the social monitoring and supervision of advice stemmed resources of this fund and its composition, laws and regulations. Its objectives: to expand knowledge in education funding area - FUNDEB and social control, proposing analyze FUNDEB (Fund for Maintenance and Development of Basic Education and Education Professionals of Valuation) as a source of resource for basic education from its application to the accountability process, the evolution of FUNDEB, creation of the new law, standing in the context of the municipality of Mirim Doce, as well as describing the formation and performance of FUNDEB Council in our municipality. The problem of the research is to examine "the implementation of FUNDEB resources" in the municipality of Mirim Doce, due to the use of this resource is being applied 100% on the payroll of education professionals of the Municipality of Mirim Doce - SC without the possibility of investment in maintenance as proposed by the law. It discusses the social control through FUNDEB Council, checking whether it is having the watchdog role of the appeal and the application form is consistent with the law. Despite many advances that public education has been going on Brazil including the funding policies, it was seen that the last resort for the city of Mirim Doce today are not enough to meet the payroll with teaching professionals. It also became clear unpreparedness and lack of interest by the directors (CACS), you need knowledge in order to have the notion that they treat so many spreadsheets brought by the accounting sector for examination and assessment and referral. Therefore, after the research is concluded that the use of resources takes place according to the precepts of the law, the accountability made in a transparent manner and that we need specific knowledge to interpret data where we lay for it, thus necessitating accounting human resource to interpret them, and then make the accountability and monitoring an agile and efficient process.