EFFICIENCY PUBLIC RESOURCE ALLOCATION INTENDED FOR ELEMENTARY SCHOOL: A STUDY OF ITS RELATION TO THE FINANCIAL CONDITION OF BRAZILIAN MUNICIPALITIES

Abstract

EThis research has as main objective to analyze the efficiency in the allocation of public resources allocated to primary education and its relationship with the financial condition of municipalities in 2012. The universe of this study are all Brazilian municipalities. To select the sample of this research were used as criteria the 100 most populous municipalities in Brazil, because of these municipalities concentrate the largest share of the population (approximately 45% of the total population of Brazil). We used the descriptive research, document, quantitative and qualitative. Data collection was carried out on the sites of the National Treasury Secretariat (STN), the Brazilian Institute of Geography and Statistics (IBGE) and the National Institute of Educational Studies Teixeira (INEP). The results revealed that the sum of expenditure on basic education totaled R$ 18,443,347,359.26. São Paulo/SP was the city with the highest allocation of resources to primary and Mauá/SP which allocated fewer resources in the year studied. In addition, it was found that on average the municipalities spent on primary education R$ 245,911,298.12. It is concluded that among the 75 municipalities analyzed 12 of them (Bauru/SP, Blumenau/SC, Florianopolis /SC, Joinville/SC, Jundiaí/SP, Mauá/SP, Mogi das Cruzes/SP, Ribeirão Preto/SP, São José do Rio Preto/SP, São José dos Campos/SP, Taubaté/SP and Uberaba/MG) were efficient as the implementation of spending on primary education and the regression model proposed using financial condition indicators did not have a strong explanatory power the efficiency scores. The study is expected to contribute to the reflection of public managers, users and researchers in related areas about the importance of public resources efficiently in education, considering that this should combine quality and efficient spending, the main beneficiary society, so you can enjoy rates higher economic growth, less social inequality, more job opportunities, less violence and a longer life for the population. The study is expected to contribute to the reflection of public managers, users and researchers in related areas about the importance of public resources efficiently in education, considering that this should combine quality and efficient spending, the main beneficiary society, so you can enjoy rates higher economic growth, less social inequality, more job opportunities, less violence and a longer life for the population.