Gestão financeira do FUNDEB em Ico-Ceará: execução orçamentária e relação com indicadores de qualidade educacional

Abstract

This study analyzes the management of resources from the Fund for the Maintenance and Development of Basic Education and the Enhancement of Education Professionals (FUNDEB) in the municipality of Icó (CE), focusing on budget execution and its relationship with educational quality indicators. It starts from the understanding that, although FUNDEB constitutes one of the main financing mechanisms for basic education in Brazil, analyses of its application and effects in small and medium-sized municipalities are still limited. Methodologically, the research employs a mixed-methods approach (qualitative and quantitative), of a descriptive-analytical nature, based on document analysis and secondary data extracted from official databases and documents such as the Public Education Budget Information System (SIOPE), the Transparency Portal of the Municipality of Icó, reports from the Court of Auditors of the State of Ceará (TCE-CE), and educational indicators from the National Institute of Educational Studies and Research Anísio Teixeira (INEP) and the Basic Education Development Index (IDEB), for the period from 2021 to 2024. The results showed that the municipality maintained regularity in the application of FUNDEB resources, fulfilling the minimum percentage allocated to the remuneration of education professionals, as established by Law No. 14.113/2020. Growth was observed in IDEB indicators and high approval rates, with low school dropout rates, although a gradual reduction in the number of enrollments in the municipal network was identified throughout the analyzed period. It is concluded that the municipality demonstrated adequate management and stability in educational indicators, highlighting the importance of continuous monitoring of basic education financing and management policies.]