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Public Budget in Early Childhood Education: A Proposal for Evidence of Expenses with Students Attended in the Municipalities of Mato Grosso State

Author

Listed:
  • Leonilda Jandra de Oliveira

    (Master in Accounting Sciences, Fucape Business School, Brazil)

  • João Eudes Bezerra Filho

    (Assistant Professor at FUCAPE Business School, Brazil)

Abstract

This study aimed to propose a structure that makes it possible to highlight budget expenditures with children’s education students. The methodology used was descriptive, with qualitative data and obtaining the bibliographical and documentary data. The secondary data were obtained through the Information System on Public Budgets in Education (ISPBE) and School Census. Both made available by the National Fund for Education Development (NFED), with 137 municipalities in Mato Grosso that reported information to ISPBE the financial year 2015. The results suggest that it is possible to improve the legal, managerial, and social control of information, starting with the budget structure, using resources already existing in the municipalities. The contribution of the research is to suggest the mandatory inclusion of expense finder in the draft legislation that is going through the process in the National Congress, replacing the text of Law 4.320/64, which will bring greater security and reliability of the information declared to the ISPBE, besides evidencing how much in fact it invests in education in the country, especially in child education and also to improve transparency and fight against corruption.

Suggested Citation

Handle: RePEc:bco:semaaa::v:6:y:2020:p:14-31
DOI: 10.32038/sem.2020.06.02
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