标题：O desafio de obrigar os governos a aplicarem a verba legalmente devida em educação: os casos das prefeituras fluminenses do Rio de Janeiro, Niterói e São Gonçalo
摘要：The article discusses one of the main problems of education funding in Brazil, which is the noncompliance by governments of a constitutional article requiring a certain amount to be spent on education, said amount comprising a minimum percentage of taxes (18% in the case of the federal government and 25% in the case of State and municipal governments), plus additional funds fully linked to education, such as the gain with the Federal Fund known as Fundef (and, starting in 2007, with the new Fund known as Fundeb), the “salário-educação” and other extra funds. Such non-compliance is based on the cases of the expenses of the municipalities of Rio de Janeiro between 1998 and 2004, of São Gonçalo in 2005 and of the education budget of Niterói for 2007. Basically, the non-compliance is due to the incorrect calculation of education-linked funds and the wrong classification of expenses as maintenance and development of education (MDE), as defined in the Brazilian Federal Law on Education. The city administration of Rio de Janeiro, for example, mistakenly included its gain with the Fundef (about R$ 2.5 billions between 1998 and 2004) in the calculation of the minimum percentage of taxes, when the correct procedure would be to add said gain to the amount corresponding to such percentage. The city of Niterói, in turn, has not considered the “salário-educação” as an education-linked revenue. In the classification of educational expenses, a common mistake is to pay retired educational personel with the revenue linked to MDE, which, in the case of Rio de Janeiro, amounted to over R$ 400 million in 2004. A similar irregularity was practised by the city of São Gonçalo, which, in addition, failed to use about R$ 10 million from the “salário-educação”.
其他摘要：The article discusses one of the main problems of education funding in Brazil, which is the noncomplianceby governments of a constitutional article requiring a certain amount to be spent oneducation, said amount comprising a minimum percentage of taxes (18% in the case of the federalgovernment and 25% in the case of State and municipal governments), plus additional funds fully linkedto education, such as the gain with the Federal Fund known as Fundef (and, starting in 2007, with the newFund known as Fundeb), the “salário-educação” and other extra funds. Such non-compliance is based onthe cases of the expenses of the municipalities of Rio de Janeiro between 1998 and 2004, of São Gonçaloin 2005 and of the education budget of Niterói for 2007. Basically, the non-compliance is due to theincorrect calculation of education-linked funds and the wrong classification of expenses as maintenanceand development of education (MDE), as defined in the Brazilian Federal Law on Education. The cityadministration of Rio de Janeiro, for example, mistakenly included its gain with the Fundef (about R$ 2.5billions between 1998 and 2004) in the calculation of the minimum percentage of taxes, when the correctprocedure would be to add said gain to the amount corresponding to such percentage. The city of Niterói,in turn, has not considered the “salário-educação” as an education-linked revenue. In the classification ofeducational expenses, a common mistake is to pay retired educational personel with the revenue linked toMDE, which, in the case of Rio de Janeiro, amounted to over R$ 400 million in 2004. A similarirregularity was practised by the city of São Gonçalo, which, in addition, failed to use about R$ 10million from the “salário-educação”.
关键词：financiamento da educação;legislação educacional;Rio de Janeiro;Niterói;São Gonçalo;education funding;educational legislation;the city administrations of Rio de Janeiro
