ACTION BY THE GOVERNMENTS OF THE STATES OF ALAGOAS AND MARANHÃO IN THE FINANCING OF CHILD EDUCATION

ABSTRACT:

The text analyzes Maranhão's and Alagoas' state governments actions regarding allocation of resources for “Maintenance and Development of Teaching” in order to assist early childhood education. The states were selected because of the low per capita GDP index, a condition that would require a greater participation of states governments in accordance with the “collaboration regime” (regime de colaboração) for the realization of educational supply at this stage. The period (2005-2015) refers to the first decade of the "Tax Liability Act" (Lei de Responsabilidade Fiscal). The current paper analyzes primary data available on SIOPE, namely: revenue and expenditure with early childhood education for the listed governments as well as the transfer of resources to the private sector. It was possible to identify low levels of performance of state governments towards the maintenance of early childhood education, which overloads cities’ budgets and inducts privatizations, as evidenced both by the increases in "Maintenance and Development of Teaching" spending with the private sector and by the decline in public enrollment. The study reinforces the need for further analysis on educational spending by cities.

Keywords:
Funding; Early Childhood Education; Privatization; Alagoas; Maranhão