Resumen

FREITAS, Bárbara Fernanda de  y  PINTO, José Marcelino de Rezende. So close and so different: analysis of educational financing in four municipalities in the interior of the state of São Paulo. Educ. Pesqui. [online]. 2024, vol.50, e261171.  Epub 24-Ene-2024. ISSN 1678-4634.  https://doi.org/10.1590/s1678-4634202450261171.

The article analyzes the conditions of supply and financing of education in four municipalities located in the Metropolitan Region of Ribeirão Preto (RMRP), in the interior of the state of São Paulo, based on criteria seeking to cover the diversity of the region. These municipalities have different population and socioeconomic scale, in addition to distinct capacity of revenue generation and educational offer standards. The indicators analyzed were the responsibility sharing in service rendering, the expenditure per student, the service rendering rate, the ratio of students per class, and the average teacher remuneration. The study aimed at the initial period of validity of the Fund for the Maintenance and Development of Basic Education and the Valorization of Education Professionals (Fundeb) between 2007 and 2020. The results point, above all, to inequalities within RMRP, and highlight the complexity associated with education financing policies and the articulation between expenditure/student and the variables analyzed. In any case, it was found a relationship between the highest expenditure per student associated with the highest remuneration, lower student/class ratio and lower participation in service rendering. The study also has allowed to expand the analysis and discuss the nuances surrounding the New Fundeb, especially regarding the Annual National Minimum Value per Student (VAAT) complementation, indicating potentialities and weaknesses. One weakness highlighted was the continuation of a structural problem that disregards the effects of the lack of economies of scale in small municipalities.

Palabras clave : Financing of education; FUNDEB; Expenditure per student; Educational inequalities; Complementation; VAAT.

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