Original Research
Public Budget in Early Childhood Education: A Proposal for Evidence of Expenses with Students Attended in the Municipalities of Mato Grosso State
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This study aimed to propose a structure that makes it possible to highlight budget expenditures with children’s education students. The methodology used was descriptive, with qualitative data and obtaining the bibliographical and documentary data. The secondary data were obtained through the Information System on Public Budgets in Education (ISPBE) and School Census. Both made available by the National Fund for Education Development (NFED), with 137 municipalities in Mato Grosso that reported information to ISPBE the financial year 2015. The results suggest that it is possible to improve the legal, managerial, and social control of information, starting with the budget structure, using resources already existing in the municipalities. The contribution of the research is to suggest the mandatory inclusion of expense finder in the draft legislation that is going through the process in the National Congress, replacing the text of Law 4.320/64, which will bring greater security and reliability of the information declared to the ISPBE, besides evidencing how much in fact it invests in education in the country, especially in child education and also to improve transparency and fight against corruption.
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Keywords
Public Budget; Applied Accounting in the Public Sector; Childhood Education; Mato Grosso
Author(s) Information
How to cite this article
de Oliveira, L. J., & Filho, J. E. B. (2020). Public budget in early childhood education: a proposal for evidence of expenses with students attended in the municipalities of Mato Grosso state. Studies in Educational Management, 6, 14-31. https://doi.org/10.32038/sem.2020.06.02
Acknowledgments
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Funding
Not applicable.
Conflict of Interests
No, there are no conflicting interests.
Open Access
This article is licensed under a Creative Commons Attribution 4.0 International License, which permits use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license, and indicate if changes were made. You may view a copy of Creative Commons Attribution 4.0 International License here: http://creativecommons.org/licenses/by/4.0/