Resumen

CARVALHO, Cristina Helena Almeida de; CAMPOS, Ivete Maria Barbosa Madeira  y  FERREIRA, Sueli Mamede Lobo. Municipal Higher Education Institutions (IMES): mapping, linking resources and budget availability. Fineduca [online]. 2023, vol.13, 127707.  Epub 26-Abr-2025. ISSN 2236-5907.  https://doi.org/10.22491/2236-5907127707.

The present work aims to carry out the mapping of municipal higher education institutions (IMES) in Brazil regarding the classification and resource allocation. This is exploratory research, using descriptive, documentary and bibliographic analysis. Quantitative data were obtained from the Higher Education Census, and IMES were also selected from the e-MEC Platform. The content of municipal organic laws was systematized regarding the linking of taxes to the MDE and, if there was a funding forecast for higher education. It was found that 66% of the IMES adhered to the FIES, therefore, they are institutions that charge monthly fees and seem to have similar characteristics to the private HEIs. It is concluded that most municipalities do not have information on public and private funding in their budget laws. In 6 municipalities that present detailed data, these are financed, on average, with 60% of state contribution from local governments and 40% from educational services.

Palabras clave : Municipal Higher Education Institutions; Organic Laws; Resource Allocation; Maintenance and Development of Education; Annual Budget Laws (LOA)..

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