Níveis e determinantes do financiamento local à educação básica: um estudo de 115 municípios na Bahia

Abstract

The recent literature on educational finance in Brazil has established that expenditure levels are low, and that the system as a whole is plagued by problems of efficiency, efficacy, and equity. Among the most important problems identified are the excessive complexity of the financial system; the lack o f policies to govern the distribution of roles and responsabilities among the many agencies that participate in the educational system; and the absence of effective procedures for monitoring and evaluating the allocation and use of public funds. In this paper we present our analyses of a unique set of financial data obtained from a sample of municipios in lire northeastern state of Bahia. We examine trends in revenues and expenditures at the municipio level, in order to explain variation in financial commitment to schooling across municipios. We conclude that educational expenditures are determined by unique constellations of local variables and not by the consistent application of rules. Local interest in education, rather than the availability of resources, is the decisive determinant of differences in expenditure across municipios.