Financing of full-time schools in the municipal education network of Fortaleza

Abstract

The article aims to conduct a comparative study between the funding of Full-Time and Part-Time Schools in the municipal network of Fortaleza in the year 2019. It discusses the funding conditions of basic education, specifically in the city of Fortaleza. The study is quantitative in nature, exploratory and descriptive in character, adopting the methodology of a multiple case study, with data collected from various sectors of the Municipal Department of Education and analyzed using descriptive statistics. The research involves four schools and sought to identify the main components of expenses and their relative weight in each type of school. The analyses show that both full-time and part-time schools have an annual expenditure per student that are higher than the reference value provided by Fundeb, and that full-time schools present an annual expenditure per student approximately 30% higher than that of part-time schools. It was found that there are significant modifications in some expense components in full-time schools, such as non-teaching staff contracted through outsourcing; expenses with public services and communication; and food. The study shows that the growth in the number of full-time schools faces, in addition to issues related to funding limitations, substantive modifications in expense components, indicating a strong trend towards outsourcing of services.