A conta que não fecha: FUNDEB, custo aluno-qualidade e a realidade orçamentária na Amazônia

Abstract

This study analyzes budgetary availability in contrast to a simulated budget in the context of the Amazon region of Amazonas, highlighting the challenge of ensuring the right to education under quality conditions. To this end, the revenues of the municipalities of Itacoatiara and Barreirinha were identified and analyzed, comparing them with the amounts required for the implementation of the CAQ. In this sense, a qualitative and documentary study was conducted, grounded in the theoretical-methodological approach of historical-dialectical materialism, using SimCAQ for budget simulation. Data sources included the Summary Budget Execution Reports (RREO) of the selected municipalities, School Census Microdata to identify schools, and data from the Atlas of Human Development in Brazil/UNDP to characterize the municipalities. The results reveal a strong dependence on Fundeb and insufficient resources to ensure the quality standard established in the 1988 Federal Constitution, highlighting the need for redistributive policies and greater participation of the federal government in the financing of Basic Education, as well as progress toward the effective implementation of the CAQ as a concrete funding parameter and a guarantee of quality conditions.