A educação especial sob o olhar do TCE-RS: as obscuridades da legislação no âmbito do financiamento

Abstract

Public funding of special education is still considered a relatively recent topic within public policy. In this context, this dissertation is based on the legislation of special education, both nationally and internationally, on its historical conception and, finally, on the crucial point, namely, the survey preceded by the analysis of data referring to 170 opinions (Appendix) verified with the TCE / RS. To this end, a timeframe was made from 2008 to 2018, focused on resource management in the area of financing and educational policies in the area of 497 municipalities of the state of Rio Grande do Sul. The research has a qualitative nature, since it was based on the analysis of data researched by TCE / RS, IBGE, INEP, FNDE and MDE and FUNDEB, preceded by a bibliographic investigation referring to the writings already performed by Vigotsky, Mazzota, Mantoan , in the area of Special Education, and with regard to Financing, Davies and Farenzena. The data presented here are based on the assumption that the application of the special education weighting factor passed on by FUNDEB upon reaching the municipalities is added to the regular education resources, in a single sum, for only then, the funds applied as intended by the municipal management. In this sense, the objective of this dissertation is to identify what are the gaps in the legislation related to special education regarding the supervision of the TCE / RS on public spending in this type of education. It should be noted that special education is based on the norms of political-administrative organization and management provided for the different stages of basic education and teaching modalities. However, current legislation does not clearly define how the resources allocated to special education are invested, especially based on the weighting factor, which is higher than the other percentages distributed among other teaching modalities. Therefore, it appears that the TCE / RS, as an inspector, cannot point out the discrepancies in the management of resources for special education due to the legislative gap regarding the appropriation of these resources when they reach the municipalities, as the from the analysis of the Court's notes.