Abstract

CARDOSO, Jaqueline Aparecida. Expenses with Education and the portion that the administration of the system represents: the case of the Curitiba Municipal Secretariat. Fineduca [online]. 2023, vol.13, 129234.  Epub May 02, 2025. ISSN 2236-5907.  https://doi.org/10.22491/2236-5907129234.

Public funding is important to guarantee the right to education and knowing how its distribution is carried out is essential in the evaluation of public policies and control of budgetary fiscal management. This work uses Curitiba Expense Banks from 2017 to 2021 to verify which amount is destined for Education and the part that fits for the administration of the system, as well as the portion referring to the administrative staff. The results indicate that Education has lost ground compared to other city hall functions, in addition to having its financial amount reduced by more than 200 million (14%) during the years analyzed. Regarding the administration of education, the results point to a varied percentage, with a maximum value found of 8.6% (2018) and a minimum of 4.8% (2020) in relation to total education expenses. The results also show that the administrative staff payroll represents the largest portion of the amount spent on administration.

Keywords : Educational expenses; Administration cost; Calculation of costs..

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