<b>Education expenditure: analysis of the application of funds by the districts of the State of Rio Grande do Norte, in the period 2006 to 2009</b> - doi: 10.4025/enfoque.v30i2.12770

  • Maurício Corrêa da Silva UFRN
  • Íris de Paula Brito de Aquino
  • Edmilson Jovino de Oliveira UFRN
  • Edimilson Monteiro Batista UFRN
DOI: https://doi.org/10.4025/enfoque.v30i2.12770
Keywords: Educational expenditure, SIOPE, SISTN

Abstract

The Brazilian Federal Republic Constitution of 1988 (CF/88) determines that education is a social right, and is considered one of the most important, because it opens the list of Art. 6, that says: “these are social rights, education, healthcare, food, employment, housing, leisure, safety, social security, motherhood and childhood protection, destitute assistance, in the form of this Constitution”. The research has as a general objective to analyze if the Districts of the State of Rio Grande do Norte have applied the minimum percentage demanded by the Federal Constitution on educational expenditures from 2006 to 2009 (25% of tax revenues and binding transfer). It’s been used in this research the descriptive, bibliographical, documental and qualitative research. The data were extracted from the Information System of Public Budgets in Education (SIOPE), from the Collection System of Accounting Data of States and Districts (SISTN) and from the sites of the Districts. The results revealed that of the 167 (one hundred and sixty-seven) Districts which make up the State of Rio Grande do Norte, 28 (twenty-eight) of them did not honor in a certain year the percentage demanded of educational expenditure and 09 (nine) Districts did not inform the percentages used in a certain year of those analyzed.

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Author Biographies

Maurício Corrêa da Silva, UFRN
Professor Mestre da Universidade Federal do Rio Grande do Norte.
Íris de Paula Brito de Aquino
Graduada em Ciências Contábeis pela Universidade Federal do Rio Grande do Norte.
Edmilson Jovino de Oliveira, UFRN
Professor Mestre da Universidade Federal do Rio Grande do Norte.
Edimilson Monteiro Batista, UFRN
Professor Especialista da Universidade Federal do Rio Grande do Norte.
Published
2011-09-06
How to Cite
Silva, M. C. da, Aquino, Íris de P. B. de, Oliveira, E. J. de, & Batista, E. M. (2011). <b>Education expenditure: analysis of the application of funds by the districts of the State of Rio Grande do Norte, in the period 2006 to 2009</b&gt; - doi: 10.4025/enfoque.v30i2.12770. Enfoque: Reflexão Contábil, 30(2), 67-82. https://doi.org/10.4025/enfoque.v30i2.12770
Issue
Vol 30 No 2 (2011)
Section
Original Articles

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