Análise da eficiência na aplicação de despesas com manutenção e desenvolvimento do ensino (MDE) do município de Natal-RN

Abstract

The 1988 Brazilian Constitution ensures education as a right guaranteed to all citizens. This guarantee is made effected by all entities of the federation, since they provide educational services. The application of resources for education must be efficient, since it must be derived mainly from taxes paid by taxpayers. Thus, this work aims to highlight the afficiency in the application of resources for the education of Natal-RN, comparing current expenditures on education maintenance and development (MDE) and the basic education development index (IDEB) for the years 2015 and 2017. To achieve the objectives of this research, a qualitative approach was used, with descriptive character and bibliographic research, reports were extracted from the information system on public budgets on the education (SIOPE), from 2015 and 2017, as well as data from the national Institute of Educational Studies and Research Anísio Teixeira (INEP), the basic education development index and the number of enrolled pupils from those years. The results showed that in the early years of elementary school, the county is efficient in the application of resources spent with MDE, as it partially reaches the target set for IDEB in 2017, or fully in 2015. Already in the final years of elementary school, the municipally proves to be inefficient, judging from not meeting the projected target for IDEB in 2015 and 2017.