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financing of the Basic Education; financing decentralization; management; PDDE
This research aims to investigate the decentralization and management of financial resources related to the Programa Dinheiro Direto na Escola (PDDE) in the Northeast Region of Brazil (from 2010 to 2020). This program is a part of the Financing Policy to the Brazilian Basic Education since 1995. This research is based on the following question: how the PDDE is configured in a managerial policy of taking responsibility and deconcentration in the context of financing Basic Education in the Northeast Region? This program transfers responsibilities from the federal government to subnational governments and schools, requires public responsibility, efficiency, accountability for the use of public resources, proof and publication of results based on goals and objectives previously defined by the Ministry of Education, which controls this program. The theoretical-methodological support is historical-dialectical materialism, with a qualitative approach, bibliographic review based on authors who discuss the education financing policy, federalism, system of collaboration and the implementation of the PDDE based on financial decentralization and management imposed by the State Reform. Data collection is based on research of the historical series from 2010 to 2020 related to the evolution of the financial execution of the PDDE, based on the annual management reports of the Fundo Nacional para o Desenvolvimento da Educação (FNDE), in the PDDE-Info system, Statistic Synopsis from the School Census of the Instituto Nacional de Estudos e Pesquisas Educacionais Anísio Teixeira, in addition to interviews with technicians from FNDE, representants of the União Nacional dos Dirigentes Municipais de Educação, technicians from the State Secretaries of Education of the Northeast Region and coordinators of the Cecampe-NE Project. Investments of the Basic PDDE in the State Educational System of the Northeast Region were an amount of R$ 657.440.871,20 (six hundred and fifty-seven million, four hundred and forty thousand, eight hundred and eighty-one reais and twenty cents). The PDDE Ações Integradas program depends on the MEC politics and its investments during this period were R$ 895.545.730,14 (eight hundred and ninety-five million, five hundred and fortyfive thousand, seven hundred and thirty reais and fourteen cents), that means more R$ 238.104.858,94 (two hundred and thirty-eight million, one hundred and four thousand, eight hundred and fifty-eight reais and ninety-four cents) than Basic PDDE program. This study concludes that there are contradictions in the speeches related to the benevolence of the participative character and local autonomy of the school and the policy that actually guides the management of the program, this is an evidence of the process of distributing responsibilities and functions among the three levels of government and schools, using Executive Units (UEx). This research indicates that the PDDE is a financial decentralization program, of a supplementary and managerial way, since the resources are not sufficient for the maintenance and operation of schools.