115
1 PONTIFICIA UNIVERSIDADE CATÓLICA DE SÃO PAULO PUC FACULDADE DE ECONOMIA E ADMINISTRAÇÃO - FEA PROGRAMA DE ESTUDOS PÓS-GRADUADOS EM MINISTRAÇÃO MESTRADO EM ADMINISTRAÇÃO CIRINEU JOSÉ DA COSTA FINANCIAL AUTONOMY IN BRAZILIAN PUBLIC SCHOOLS MASTER'S DEGREE IN BUSINESS ADMINISTRATION São Paulo 2012

Financial management autonomy in brazilian public schools 2

Embed Size (px)

DESCRIPTION

Master thesis in Management at PUC/SP/Brazil

Citation preview

Page 1: Financial management autonomy in brazilian public schools 2

1

PONTIFICIA UNIVERSIDADE CATÓLICA DE SÃO PAULO – PUC

FACULDADE DE ECONOMIA E ADMINISTRAÇÃO - FEA

PROGRAMA DE ESTUDOS PÓS-GRADUADOS EM MINISTRAÇÃO

MESTRADO EM ADMINISTRAÇÃO

CIRINEU JOSÉ DA COSTA

FINANCIAL AUTONOMY IN BRAZILIAN PUBLIC SCHOOLS

MASTER'S DEGREE IN BUSINESS ADMINISTRATION

São Paulo

2012

Page 2: Financial management autonomy in brazilian public schools 2

2

PONTIFICIA UNIVERSIDADE CATÓLICA DE SÃO PAULO – PUC

FACULDADE DE ECONOMIA E ADMINISTRAÇÃO - FEA

PROGRAMA DE ESTUDOS PÓS-GRADUADOS EM ADMINISTRAÇÃO

MESTRADO EM ADMINISTRAÇÃO

CIRINEU JOSÉ DA COSTA

FINANCIAL AUTONOMY IN BRAZILIAN PUBLIC SCHOOLS

Entitled Dissertation submitted to Pontifical Catholic University of São Paulo as a partial requirement for obtaining the title of Master in Business Administration under the guidance of Professor Dr Ladislau Dawbor.

São Paulo

2012

Page 3: Financial management autonomy in brazilian public schools 2

3

APPROVAL SHEET

REVIEW BOARD:

_________________________________________

_________________________________________

_________________________________________

Page 4: Financial management autonomy in brazilian public schools 2

4

Dedication

To my wife CLEUZA for your encouragement, support and affection, without whom this

work would have been impossible.

Page 5: Financial management autonomy in brazilian public schools 2

5

"We are always thinking about how to leave a better planet for our children. When we will

think about how to leave better kids for our planet? "

I thank the Teachers Onésino, Arnaldo, Hoyos, Sylmara, Odálio and Trevisan for the

knowledge transmitted and for experiences exchanges and in particular the understanding,

dedication and solidarity of my Advisor, Prof. Dr. Ladislau Dawbor.

Page 6: Financial management autonomy in brazilian public schools 2

6

ABSTRACT

The Brazilian public schools experience a critical deterioration stage of its physical

facilities and pedagogical equipment. The centralized management that exist currently

hampers a ready solution for small problems that accrue becoming major structural problems

that directly and indirectly impact in the student’s pedagogical development.

The community participation in school defense is old, although it’s very limited.

Currently School Units don’t have financial management autonomy and the little money that

they receive is passed to the APM- School parents and teachers association who is a non-

profit legal entity, unlinked to the school and not embodies the School Unit. The APM is an

instrument used by the legislature to fulfill that prescribes the LDB, Brazilian Federal law for

education guidelines and bases about democratic management at public schools. The problem

is that APM, instead of making the social control of the School Unit, manage their resources

and thereby lost his exemption to supervise the administrative acts, since it is also a

practitioner of these same acts. Although cited in many works, the issue of school units

"autonomy", to be obtained as a result of actions outlined during the planning moments can be

considered as a strong absence. Our research looks for alternatives ways for schools financial

resources management that improve results in terms of expertise, general culture, social

training and at the same time enable to Public Manager and team, responsible for school

direction, a fast, efficient and accurate tool for action.

Key Words: public schools, centralized management, community, autonomy, financial

management.

Page 7: Financial management autonomy in brazilian public schools 2

7

SUMMARY

I NTRODUCTION 8

1 THEORETICAL IMPLEMENTATION 14

1.1. The General Administration 14

1.2 The Public Administration 33

1.3 The Public Administration in schools 34

2. THE SCHOOL’S MANAGEMENT AND BRAZILIAN LEGISLATION 37

2.1 The management of School Units (overview) 37

2.2 The management of School Units in Brazil (historical overview) 38

2.3 The management versus constitutional devices 39

2.4 The management versus LDB-Law of Guidelines and Bases of education 44

2.5 The Management Versus PNE-National Education Plan 46

2.6 Legislation’s Attributes on educational policy 47

3. SCHOOL MANAGEMENT MODELS 49

3.1. Eurydice Network in Europe 49

3.2. Schools in Isr ael 59

3.3 Schools in Nicaragua 61

3.4 Public and private investments in education 62

4 PROPOSAL FOR AN AUTONOMOUS FINANCIAL MANAGEMENT

IN SCHOOLS

62

4.1 General characteristics of the proposal 62

4.2 Particular characteristics of the proposal 66

4.3 Advantages of the proposal 78

4.4 Possible conflict points 81

4.5 Minimum legal suitability for proposal deployment 81

4.6 Autonomous schools: examples and data 87

4.7 Project for proposal deployment 96

FINAL CONSIDERATIONS 103

BIBLIOGRAPHICAL REFERENCES 107

Page 8: Financial management autonomy in brazilian public schools 2

8

INTRODUCTION

I believe that any work can be unlinked from life experience and its influences and

circumstances. As public administrator for more than 30 years I had the opportunity to try

different functions and positions into Federal Government in several States and Cities of our

country.

I met schools units with which, due to my functions, I had cooperation and collaboration

relationships and could assess the difficulties faced by schools directors to develop their

activities and offer to the community a quality work.

The Government effort to disseminate schools named today as “elementary school” was hard.

The slots deficit was too large and there was an exponential expansion of schools units across

the country, seeking to fulfill constitutional notes to offer school for all children.

Unfortunately this race was not accompanied by another race in order to expand and improve

teachers and public managers’ quality training (directors/guidance/coordination/supervision).

On an inverse way, we saw several IE (Education Institutes) closing doors. In these IE high

school’s students were graduated as teachers for teaching from 1st to 4th series and we lost

them, The IE were specialized in this type of training and the graduates were always

considered professionals with excellence. What is the consequence? Our country stayed with

a deficit on skilled labor for basic education. Colleges and Universities didn’t have capacity to

override the IE’s in quantity and in quality.

Aware the situation, growing the open slots number, more and more people could enter with

less qualification and competence, leading to a significant deterioration in education quality of

children in early school. With a biggest number of teachers, Cities and States government had

the same resources volume to pay for an increasing number of teachers. There was an

impoundment on salaries policy and the salaries paid to teachers don’t attract the best students

to the career. In South Korea, for example, in career choices, teaching career is first ranked

because it is the one that best pays and has better career plan. Making the choice to prioritize

education, South Korea got a leap in its economic and social development level and today

ranks among the developed countries of the United Nations.

Page 9: Financial management autonomy in brazilian public schools 2

9

Our country, States and cities are too big to have central administration as they have. We need

to get out of mind of Brazilians politicians and administrators the simplistic view where the

lower echelons "must" come up with a "saucer" in hand asking for resources to develop their

activities. Centralize the resources and concentrate the power has been the prevailing

motto in our political and administrative system. We can’t just decentralize resources. When

Federal Government gives educational resources to States and cities, it seems like doing

autonomy policy but the result is not this. The lower ones (States and cities), because there is

not a tight action of federal agencies, imposition and monitoring of bodies like TCU(Federal

Accounts Court) and Public Ministry forcing them to promote the SAM- School Autonomous

Management, remake the resources centralization and School units return once again

dependent on the Educational Departments to solve their structural problems and without an

annual budget that makes possible to develop a pedagogical project and an annual work plan

benefit for the community where it operates. Meanwhile the society coexists with decaying

public schools, building structures in terrible conditions, lack of pedagogical material and

unimpressive results in external assessments.

The Brazilian public schools (early childhood education, elementary and high school)

experience a critical deterioration stage of its physical facilities and teaching equipment. The

currently administrative centralization makes hard a ready solution of small problems that

turn into large structural problems and affect directly and indirectly the pedagogical jobs with

the students. In addition, due to the continental dimensions of our country, States and Cities

themselves often have territorial areas larger than many European countries, which

complicate even more the functioning of a centralized system. So, by this way is characterized

the Situation Problem of our research.

Since a simple need for a simple repair in a discharge valve or to purchase a computer or

electronic equipment requires the School Unit Direction to seek his upper echelon, in general

the Municipal Education Secretary or Education Regional Board, in case of State schools, to

seek a solution.

The defense of community participation in school, albeit very limited, is ancient. But

embedding this participation in legislation occurred only by the adoption of the first law that

established the Guidelines and Bases for National Education (LDB), law No. 4,024,

Page 10: Financial management autonomy in brazilian public schools 2

10

December 20, 1961, which, in its article 115, adopts provisions concerning the need that "[...]

school must encourage a formation of Association of Parents and Teachers (APM) ".

Currently, the State and local School Units don’t have autonomy on financial management

and the little feature that receive is in the figure of APM which is a non-profit legal entity,

unrelated to the school and not personifies the school Unit. The APM was established by law

in order to establish a community participation in school management and ended up it’s

becoming a school resources manager.

As resources are transferred to the APM, the Association manages the resources and has to

donate acquired items classified as "heritage" or "permanent material” to Municipal Education

Secretary or Regional Directors (case of State schools). APM, in most cases, becomes as

another School Director attribution that has to manage a non-profit association, whose

members often have no administrative qualification or knowledge, bringing administrative,

legal and criminal complications to School Unit Direction.

The formation of APM in School Unit goes through the need to convince moms and dads to

be disposal to carry on a voluntary and unpaid task in an association that will manage small

features that will be available to benefit school and students. Another difficult step is the

persuasion of the School Board members for participation in APM (teachers and pedagogical

team members). Established APM and complied with all legal requirements, the Association

will be able to receive the resources that can be provided by Governments.

The great difficulty is often that people in community who is willing to APM participation

doesn’t have basic knowledge to provide an efficient administration, bringing serious barriers

to efficient use of small resources.

APM was the instrument used by legislator to fulfil LDB prescriptions regarding democratic

management in public schools. The problem is that APM, instead of making a social control

of the School Unit, went on to manage resources and lost his exemption to supervise the

administrative acts, since it is also a practitioner of these same actions. Legally there's an

inconsistency, because APM, created by law to establish a social control on pedagogical and

administrative activities, come on to manage financial resources and practice administrative

acts that include heritage materials, creating a promiscuous relationship with School Unit.

Page 11: Financial management autonomy in brazilian public schools 2

11

This question leads to a problem considered relevant:

within school as relations were established between APM and School direction?

The relations are democratic? Did they provide prospects advances for a democratic

school where decisions are taken collectively?

Analyzing the LDB we noticed in 12º article that the law prescribes that one of the tasks of

educational establishments, in addition to elaborate and execute his pedagogical proposal is to

administer its personnel, material and financial resources. Nothing has been done to enforce

what the law prescribes with regard that schools must administer their personnel, material and

financial resources, removing the APM function of financial manager and placing it in its

principal function of articulation school-family-community, creating integration processes

between school and the society that surrounds it, improving parents and guardians

participation in educational and disciplinary activities and doing a social control of

management.

The survey problem is: what school autonomous management program (GAE), already

deployed successfully, can be deployed in Brazilian public schools?

The objective is to study what GAE (autonomous management of schools) models were

successfully deployed in abroad public schools, which ones can be deployed in Brazilian

public schools and what financial autonomy level can improve quality and performance in

Brazil's public school network.

Popper said: "I have been trying to develop the thesis that the scientific method consists in a

choice of interesting problems and in criticism of our permanent and provisional attempts

experiences in solving them" (Popper, 1975) (apud Lakatos & Marconi, 1992).

Method is the form to proceed along a way. In science methods constitute the basic

instruments that order the beginning of thoughts on system, trace the ordered way that

scientist proceeds along a route to achieve an objective. (TRUJILO, 1974)

The wide approach of scientific studies can be made using the following methods: dialectical

method, inductive method, deductive method and hypothetic-deductive. The dialectical

method goes into the phenomena world through mutual action, inherent contradiction in the

Page 12: Financial management autonomy in brazilian public schools 2

12

phenomenon. The inductive method starts from a particular occurrence to a general theory

law. The Deductive method starts from a general law, predicting the occurrence of particular

phenomena and the hypothetic-deductive starts from knowledge gaps perceptions, formulates

hypotheses and, by deductive inference tests phenomena occurrence. (Lakatos & Marconi,

1992)

This work sought to follow the hypothetic-deductive methodology, but can’t be characterized

only by this way, since the objective isn’t an unquestionably true deduction. The research

wants to show a distinctive pattern way where Brazilian public schools can run , possessing

an autonomy on financial management, searching a substantial pedagogical improvement,

with best places in ratings and with a new look on their current problems. This new look

involves in solving structural problems in a decentralized manner, with a stand-alone financial

management system that includes community participation in democratic management and

social control.

Hypothesis: The autonomy on financial management of public schools improves educational

performance of students.

To verify the hypothesis we held a bibliographical research on topic including books, articles,

theses, dissertations, Brazilian and international legislation concerning to specific cases in

countries which granted autonomy sometimes widest for their schools and reaped good fruits

on this attitude.

The work consists of an introduction and four chapters. In introduction there is a brief

explanation about the content and the dissertation objectives. The first chapter has the

theoretical reference and a quick review on Theories involving general Administration and in

particular on public administration and school administration.

The second chapter deals with the management of public schools and seeks to detail Brazilian

legislation on the subject. It brings an overview about federal legislation and similarities

between State and municipal laws on the subject.

The third chapter brings the autonomous management models of schools deployed in various

European countries, the model deployed in Israel and in Nicaragua. We try to show that it is

Page 13: Financial management autonomy in brazilian public schools 2

13

possible autonomous management implementation in developed countries, divided countries

and poor countries.

The fourth chapter explains data on education spending in Brazil and in the world, results of

external evaluations in Brazilian public schools (IDEB) and at schools around the world

(PISA/OECD) and the proposal for a stand-alone financial management searched for

Brazilian public schools,

In Final Considerations we list the difficulties that can occur, the resistors and also the

advantages for school system when it has units working with real autonomy in financial

management.

Page 14: Financial management autonomy in brazilian public schools 2

14

1 THEORETICAL FRAMEWORK

1.1. The General Administration

The knowledge stock in management, especially in public management, over the time, has

focused its content on historicist approaches, rather than in analytical and critical aspects.

Thus, fragmented perspectives, serial and discontinuous have characterized the theoretical

field. (BURRELL, 1998; REED, 1998).

Morgan (1996) presents a counterpoint and a provocation to this characteristic using

figurative expression for an organizational context rereading. He represents the organizations

such as machines, referring to the classical management theory frame and its prescriptive

directions; Morgan emphasizes organizations as living organisms that support the explanatory

models, notably that created by systems and contingency theory. He also proposes the

organizational practices knowledge coming from cultural phenomena and of political systems

observation.

Table nº 1- Burrell and Morgan Approach

Radical Transformation

SUBJECTIVITY

HUMANIST PARADIGM

RADICAL

Individualism

Existentialism

Critical Theory

STRUCTURALIST PARADIGM

RADICAL

Marxism

Russian Social theory

Conflict theory

OBJECTIVITY INTERPRETIVE PARADIGM

Phenomenology

Hermeneutics

FUNCTIONALIST PARADIGM

Integrative Theory

Social Systems Theory

Social Action Theory

Regulation Sociology

Source: Burrell and Morgan (1982)

Table 1 above shows the approach of Burrell and Morgan’s (1982) in a simplified manner.

The conceptual framework of this rereading is systematization in fundamentals, principles and

organizational paradigms previously structured by Burrell and Morgan (1982). They feature

in a double-entry array of dominant currents thought, sorting them by subjectivity and

objectivity. Burrell and Morgan distribute the paradigms regarding regulatory processes, such

Page 15: Financial management autonomy in brazilian public schools 2

15

as interpretive and functionalists’ paradigms, as transformation processes and changes, linked

to radical humanists and radical structuralism paradigms.

For these authors, the subjective approach on organizations theory meets radical humanist

paradigm interests, supported by individualistic vision, existentialist vision and critical theory.

The subjectivism contemplates also the interpretative paradigm, summarized in

phenomenology and hermeneutics. In the objective scale of sociological paradigms we have

present Marxism school, Russian social theory and conflicts theory, affect to radical

structuralism. The quadrant objective of functionalist paradigm deals on integrative theory,

social systems theory and social action theory or interactivity.

Burrell (1998) clarifies that the term paradigm has a claim to present a worldwide view, as a

classic and consensual law, to establish the object of study in business management.

However, in the view of the author, this assumption makes the paradigms exclusionary and

penalizes the analysis because it prevents a pluralistic society vision and of science itself.

The study field should not be overshadowed by limited and static concepts. Administrative

Science should be seen differently giving it by a side freedom to build administrative thought

and on the other, preventing that concepts and paradigms can be stabilized and subjected to

pressure from a scientific revolution, with described epistemological limits for its evolution,

transformation, stabilization, new questioning and change (KUM, 1982).

This elasticity did organizational theory, within Kuhn (1982) sense not manage as a normal

science, and much less as a theory in scientific revolution process. For him, a science is

normal when there is consensus and is accepted by theorists. At any given time, however, the

questions raised about accuracy or applicability of concepts lead to epistemological cuts,

triggering new beliefs about scientific facts. This movement is characteristic of scientific

revolutions.

This condition, in addition to the anxiety caused by the impact that Management does not

have a unique object of analysis or that it is not a normal science, can also enrich the debate

by attracting organizational thinkers and social scientists from various fields. An example of

this is the appropriation that organizational theory can make of Foucault’s (2004) work,

notably of the discursive regularities, built in search of knowledge archaeology.

Page 16: Financial management autonomy in brazilian public schools 2

16

Reed (1998) credited to Saint-Simon the observation that values changes were leading

modern society to be organized as a counterpoint to social conflicts and political uncertainties

in late 18th century. Reed (1998) also points Saint-Simon as the first organizational theorist.

Simon saw the emergence of a social organization where each element or group, would have a

technical function and from his organization logic, occupied a place in the socio-economic

system and authority scale and developed behavior types rationally oriented. There is a belief

in existence of a logic that led society to accept and be part of an organizational model built

rationally to resolve collective conflicts.

However, there is a consensus that literature about administrative theory began to be

systematized only in early 20th century. This late development, however, can’t ignore the

existence of methods and techniques of work organization that were developed since

antiquity, as the artisan production. Despite it can’t be framed as a normal science, by Thomas

Kuhn's perspective (1982), the convergence point of the various management theorists is the

vision of Organization as an instrument for the rational division of labor.

It’s notorious that the belief about theorizing on use of rational methods of work has as

reference the studies developed by Taylor in 1911 and Fayol in 1925. Such writings are

accepted as forerunners of management thought, inaugurating, with classical or scientific

school, the organization’s science research with these foundations: science, rather than

empiricism; harmony rather than conflict; maximum incomes rather than reduced production;

employee development to increase productivity. According to Prestes Motta (2002) from

Classical School the management thinking was layered and structured according to the design

of schools, being relevant: the Human Relations School, in 20th

Decade; Behaviorism in

postwar period; structuralism and the general systems theory in the 60th

years and the

Contingency theory in 70th

years. In common, these schools demonstrate concern in

understanding the organizations’ rationality and the relationships in it maintained, in order to

make an efficient management.

These schools are regarded as markers in management theory. These models, despite still in

use, are focused on productivity increase rather than in individual’s satisfaction, and they have

been criticized and disassembled, suggesting a review of their concepts, applied until today

without distinction to public, private organizations and civil society. In Brazil Prestes Motta

Page 17: Financial management autonomy in brazilian public schools 2

17

(2002) and Guerreiro Ramos (1989) devoted special attention to the review of management

literature. Their studies with nature historic-descriptive and analytical point to classification

of business schools in prescriptive, explanatory and mixed models.

The pioneers of work rationalization emerged in the early 20th century and are known as

Science Management School founders or Classical School. Prestes Motta lights the important

work of Taylor and Fayol and comments that Taylor was interested in work rationalization

methods while Fayol used a deductive logic analysis to establish the principles of good

management. The classic division of management functions in to plan, organize, coordinate,

command and control is from Fayol (PRESTES MOTTA, 2002).

A good management agent is one who carefully plan activities, organizes and coordinates the

subordinate’s work rationally and know how to command and control tasks. The

management’s primary function is to determine the best way to perform a job and, according

to Taylor, if this way is discovered and adopted, the work efficiency is maximized. To find

the ideal way to work, you must analyze the task in its different phases and study the

movements necessary for their implementation in order to simplify them and reduce them to a

minimum (apud PRESTES MOTTA, 2002).

From the assumption that there were ideal people for every kind of work Taylor determined

the standard production. This initiative intended to establish the movements and standard

times for tasks and the workers could only execute the prescribed activity with no discussion.

Using the fixed standards for production it would be possible for management select the

appropriate worker, whose training should be facilitated according to the routines

standardization. For a better efficiency, the manager would exert intense supervision over the

process. In the classical school the search of efficiency was based on the following

assumptions: (1) Division of labor to increase productivity; (2) grouping tasks into

departments, according to objectives similarity; (3) reduced number of subordinates for chiefs

and high centralization degree in decisions; (4) More tasks organization than men

organization (apud PRESTES MOTTA, 2002).

The incentive system adopted was the monetary as a result of the assumption that man was an

eminently economical one, being rational to pay more for those who give more production.

The classical or scientific management school put out of discussion the conflict problem,

Page 18: Financial management autonomy in brazilian public schools 2

18

maintaining the idea that the interest harmony of would occur naturally. This school

considered management as a science with own principles, based on one hand on scientific

work experience and on the other, by logical-deductive method for activities management.

These principles were criticized by human relations school.

Based on the studies conducted by professors at National Academy of Sciences of the United

States and on experiences developed by George Elton Mayo at Western Electric Company

emerged The Human Relations’ School. The studies and experiences brought to Management

discussion about moral, satisfaction and productivity, which have been expanded and well-

publicized during the economic crisis that shook the world in 30Th

decade (PRESTES MOTTA,

2002).

This school has applied the concept of primary or informal group (consisting of a small

number of people who communicate with each other directly and frequently) already existing

in sociology, applying it to management field. The conceptual pillars adopted were developed

from three basic premises: (1) consider person as a social being, the homo social; (2)

recognize the existence of informal groups in organizations and (3) understand the change in

the satisfaction level with the participation in decision-making processes.

The main features of the model were: the man cannot be reduced to simple and mechanistic

schemes; the humans are conditioned by social system and biological demands order; all

people have needs of security, affection, social approval, prestige and self-realization.

The motivation was seen as an instrument capable to make the man work to achieve the

formal organization objectives, developing psychological and social incentives types to

improve productivity. Among the incentives, the participation in business decisions was

recommended with restrictions and should vary according to the situation and with the

standard adopted by administrative leadership. Effective leadership, in this case, made

possible to subordinate to opine on his own work, contributing to his improvement. The

worker should be subject to a system control oriented by results and on a heavy supervision.

The Human Relations School, as well as Classical School put out of discussion, probably as

function of prescriptive approach, the conflict problem, maintaining the idea that interests

harmony could be preserved by management using comprehensive and therapeutic attitude,

Page 19: Financial management autonomy in brazilian public schools 2

19

able to eliminate individual ducts. The Human Relations School placed the company's

operation in background. It’s research had as object the informal organization mapping,

understood as a set of social relations not provided in regulations and organization charts.

This approach objective was no reduce the human behavior to a set of mechanical and

automatic reactions, contrasting with basic principles of Classical School. Human Relations

school,

The Behaviorism, stimulated by Human Relations school approach, strengthened opposition

to the Classical School. This new conception of administrative theory had an important

contribution of Herbert Simon, with the publication “Administrative Behavior”, in 1947.

Persons’ behavioral aspects in organizations are the central concerns of behaviorist approach,

especially the motivation for compliance with formal rules and regulations. A special

attention was given to adaptability aspect of which one to management environment, as well

as the elements which could input conditions to management making decision processes.

When formal relations had priority, the simplified way of view of "economic man" was

abandoned and replaced by a “management man”. Compliance with rules and regulations by

people was, among a lot of main factors, due to acceptance of hierarchical authority, exercised

by a designated superior, since his orders to subordinates followed these types of authority:

(1) by trust: people accept orders from one who they trust based on his previous performance

or on his general reputation; (2) by identification: people admit authority from a person who

they feel professional, social or affective identity; (3) by sanctions: people can follow on the

boss based on rewards or for fear punishment; (4) by legitimation: people obey because they

feel they must do following imposed rules.

The Behaviorist School admitted certain level of conflicts between organizational and

individual needs. The conflicts of interest were considered possible and negotiable, being

overcome by integration of individual needs to organizational needs. Behaviorism recognized

the importance of informal organization within the companies. The Organization was seen as

a rational cooperative system or a planned system of collaborative efforts where each

participant had a defined role to play, as well as duties and tasks to perform. The behaviorists

have included in their perspective the needs of monetary incentives and psycho-social rewards

for a best performance of management man (PRESTES MOTTA, 2002).

Page 20: Financial management autonomy in brazilian public schools 2

20

The structuralist line has its starting point around 1961, ballasted on an explanatory and

analytical approach, and considered management problems as a part of total organizational

phenomena. Although the structuralist ruptures to human relations school thought, its focus

was returning to some humanism assumptions of Classical School (GUERREIRO RAMOS, 1989;

PRESTES MOTTA, 2002).

The structuralist adopted the conception of human nature as an organizational man, motivated

by monetary and psychosocial incentives. Conceiving the human nature as functional,

structuralist school believed that modern and industrialized society would require people

whose personality presents traces of flexibility, resistance to frustration, postponing rewards

capacity and permanent desire for achievement. The structuralist understood the conflict

between groups as a fundamental social process, considered inevitable and often desirable.

Structuralism reinforces the concept of organization as social units intentionally constructed,

with explicit objectives and compelled by mechanisms that aim to ensure activities efficiency.

For Etzioni (1972), organizations are characterized by: (1) intentional planning for labor

power and responsibilities divisions; (2) existence of centers of power to control efforts and

programmed objectives achievement; (3) structure reorganization for appropriateness to

objectives and efficiency increasing; (4) persons replacement based on tasks.

Considering organizations as programmed instruments, Etzioni (1972) argues that the

spontaneous or traditional arrangements, as the tribes, the ethnic groups, groups of friends and

families, cannot be considered as organizations. They are social structures or social

organizations and should not be confused with planned and structured units to achieve

predetermined objectives. In structuralist conception the organization was seen as a closed

social system, deliberately constructed, maintaining permanent exchange with the constituent

parts of its internal environment, valuing relationships between different organizational,

departmental and personal segments, both formal and informal. While criticizing the current

management thought, the structuralism, emerging after World War II, marked the acceptance

of the existence of external factors that influence organizational life, opening a small crack to

systemic perception of organizations.

The German biologist Ludwig Von Bertalanffy conceived in the mid of 1950 the open

systems theory and was, according to Reed (1998), incorporated into the management studies

Page 21: Financial management autonomy in brazilian public schools 2

21

in an attempt to explain that certain external situations are just out of control and may threaten

organizations survival. According to the author, for systemic approach formulation were

important researches made in English coal mines and Indian textile industry by E. L. Trist and

A. K. Rice (REED, 1998). The basic assumption of this model was to consider the

Organization as an open system, receiving inputs from ambient, that is, importing energy and

processing inputs, to turn them into products and return them to the ambient as energy

exports, repeating the events cycle. The systemic approach established the importance of

considering the ambient as determinant for Organization efficiency, as well as management

practices in the efficiency pursuit, because organizational structure should also be in harmony

with ambient. The adaptation to ambient is as the most important feature of systemic

approach, recognizing that businesses survival depends on its constant adequacy to

institutional environment, because ambient is changeable and unpredictable.

In the systemic approach, organization was understood as a social and interactive system,

which seeks for balance with external environment dynamics. In this context, the human

conception that was adopted was of functional man, active in a structure threatened by

external and uncontrollable variables and pervading the atmosphere of uncertainty. The

general theory of systems, as well as structuralism and behaviorism, treated the psychosocial

and economic rewards as fundamental incentives for the work. In this particular, the systemic

approach was interpreted as structural-functionalist (REED, 1998), predominantly in

organizational theory from 1950 to 1970 years. As an open system, organizations should have

two subsystems: the technical and the social.

The technical subsystem is composed of abstract and physical resources that support the

structural elements of organization as: objectives, labor division, technology, facilities,

scaling of tasks and procedures definition.

The social subsystem, on the other hand, expresses the ones and groups behavior and

manifests itself in formal and informal relationships, culture, climate, attitudes and

motivation. In synthesis, the systemic organizations thinkers highlighted the importance of

understanding the exercised parts, norms and values, key components of a social system.

The organization should be distinguished, however, from other social systems by its high

level planning and control, even recognizing that, as open systems, organizations are

Page 22: Financial management autonomy in brazilian public schools 2

22

influenced by variables of external and internal environments, by individual personality and

by maintained interpersonal relations. This approach thought management proceedings

without regard to policy aspects. There was a belief that an effective organizational design

would be sufficient to homogenize values, integrate objectives and control possible

deformations between individual needs and organizational interests (MORGAN, 1996).

Using contingency theory we can observe organization by systemic point of view. Due to the

large number of contributions to the multidisciplinary development of this theory, some

scholars decided to focus its research efforts only in greatest impact variables on

organizational design. The management structure was the selected variable, with emphasis on

the function mechanisms of company. The clipping in structure and functioning was named

contingency approach, derived from systemic amplitude. The systematization of a new theory

was originated in studies conducted by Joan Woodward who, from 1953, studied about 100

British industrial companies (REED, 1998).

Woodward concluded that the classical organization principles, with separation between

purposes organs and media organs, based on written communications and structured

command chain, were applicable only to companies that use mass production technology or

on large scale production. In other entities, where production was a continuous process or

order by order, such principles were not valid, on the contrary, these companies had more

verbal communication than written and no separation between consulting and line structure.

In many companies production managers played simultaneously consulting functions and

operational control was further reduced. It was showed that differences in production

technology provide specific models of organizational structures. In other words, technology

became determinant variable of structure and organizational behavior. Although there are

contrary opinions to conclusions reached by J. Woodward, his research continues to be a

watershed in organizations theory field (apud REED, 1998).

Alfred DuPont Chandler published in 1962, the result of his bibliographical analysis, covering

dozens of American companies, during a century. He said that the organizational structure

depends on the strategy adopted by company, that is, the guidelines adopted to get growth or

diversification. He showed that the centralized functional structure had been replaced in many

companies by the decentralized structure, better suited to an unstable environment and to a

more dynamic or more varied business strategy. The structure should adapt in accordance

Page 23: Financial management autonomy in brazilian public schools 2

23

with limitations and momentary circumstances of external environment, such as economic

recession, loss or growth of markets and oil energy crisis (apud REED, 1998).

The contingency approach watchword became as a permanent adaptation of organizational

design to environmental conditions to which organization depends on. This theory

development was strengthened by research’s results conducted by Burns and Stalker (REED,

1998) when they examined 20 English industries managerial styles. They realized that there

was a correlation between certain environmental factors such as technological and market

changes and organizational structure. They found that a greater or lesser degree of uncertainty

or doubt about environment carried to adoption of a more or less formal model of

organizational structure. By this way there were identified two divergent systems of

organizational model, called by Bums and Stalker as mechanistic and organic (REED, 1998).

The organic model resulted from adaptation to environment unstable conditions and

highlighted by presenting flexible organizational structures, decentralized decision process,

continuous changes and tasks resets due to need of individual activity interaction with

company tasks. This model emphasized lateral communications. On the other hand, the

mechanistic model was better to stable environmental conditions, that is, to those who had

low level of uncertainty. This drawing was characterized by greater rigidity in authority

hierarchy, great emphasis on written procedures with rules and norms and centralization to

take high decisions, with predominance of communications from top to bottom, from the boss

to subordinate. In summary, mechanistic model, less flexible, was structured on the principles

and standards recommended by the classical theory, whereas the organic model was supported

by humanistic principles from behavior movement from human relations school.

In a way to clarify convergences and divergences between different schools that make up

traditional approach on theory of organizations, Aktouf (1996) concluded that all the chains

are still guided by Classical School presuppositions, tuned by Fayol coordinates, in 1916,

referring to plan, organize, direct and control. What changes, among them, is just the

analysis focus. So, moving the analysis from labor division to tasks specialization, the power

structures and hierarchy are not abandoned. Similarly, by introducing new mechanisms to

correlate objective and organizational structure, management scholars still think about how to

transform relationships in scientific acts, to specialize the work and transform persons to

machines.

Page 24: Financial management autonomy in brazilian public schools 2

24

We can't ignore even today that traditional approach on organizational theory has been

encapsulated in Ford organization concept, conceived in post-war years. Fordism is

characterized by durable consumer goods mass production in large corporations. Taylor

model conserves the rigidity of work and working methods based on rigorous planning

systems, direct supervision and production control.

From 70th

years (CLEGG and HARDY, 1998), the organizational studies have been fed by

spread of bibliographies that systematize theoretical production and shows it as a critical

perspective (Critical Studies in Business Administration-ECA) and not only as historical and

descriptive. Davel and Alcadipani (2003) point out that Critical Studies in Business

Administration are not common in Brazil and, despite precursor spirit of Guerreiro Ramos

(1996) and Bertero, Caldas and Wood Jr. (2005) contribution, the specific Brazilian literature

still prioritizes functionalists and positivists approaches, perpetuating ideals and rationales

organizational models, as well as their domination, control and inequality components.

The Critical Studies contributed to shake traditional approaches of analysis and management.

They have been consolidated in the years 1990, when Anglo-Saxon theorists began to

introduce subjective variables to understand organizational issues (CLEGG and HARDY, 1998).

This discipline development, in late 20th century, came to allow reflection and questioning

about idealization degree inside organizations. The studies emphasize the factors that interfere

with or prevent individuals’ autonomy and responsibility, without concern to causes or effects

generalization in organizational problems. These facts are observed from management

practices, as well as from theories and temporary discourses which shape the daily life and

organizational praxis.

According to Fournier and Grey (2000), Alvesson and Willmott (1992) and Davel and

Alcadipani (2003), not all forms of organizational criticism can be considered ECA. The

parameters that identify and delimit ECA are: (1) promulgation of a denaturalized

management vision, (2) unlinked intentions of performances and (3) an ideal of emancipation.

By management denaturalized vision organizations are treated as abstract and mobile ones,

whose existence is tied to historical context and to power relations that support the

organizational reality. Organizations are seen as a socio-historical construct and not as a

Page 25: Financial management autonomy in brazilian public schools 2

25

natural, scientific and rational artifact. For ECA organizations are choices products that may

be temporary, becoming possible and essential to know how they are formed, consolidated

and transformed inside and outside (DAVEL and ALCADIPANI, 2003).

The parameter unlinked intent of performances gives emphasis to the separation between

intention and performance. There is no concern between cost and benefit relationship,

measured by functionalists and positivists theories in function of desire that few inputs

generate large and profitable outputs. Guerreiro Ramos (1989) has critical writings about the

character of commercial organizations who value the means in function of objectives for

generating profit and economic return. ECA does not think about economic performance, but

underscore the human importance and the need to promote people emancipation of

organizational oppression’s systems.

The parameter an ideal of emancipation treated by Davel and Alcadipani (2003), turns to the

stimulus to people participation in organization making-decision processes. The objective is

to raise corporate members to importance of participation to get autonomy, individual and

collective responsibility expansion. Autonomy allows judgments production and the vision of

oppression systems within the organizations. From this consciousness results change

processes, where workers achieve daily emancipation and responsibility, according to the own

organizational practice.

Critical Studies Theory bets that is in organization every day the possibility of effective

changes and transformation of oppression models, domination and exclusion that prevent

persons’ individual and collective development. Critical Studies Theory stimulates

participation and democratization processes for development of capacity for personals

reflection and empowerment. The critical studies seek to introduce in contemporary

organizations mechanisms that make people more independent and less vulnerable to

domination and oppression processes by subordination.

The contributions of the critical studies walk towards the review necessary to give visibility to

aspects not dealt with in boundaries that delineate the organizational studies disseminated

throughout the 20th century. The understanding of organizations moves from concerns with

structures alignment to internal and external environments and declares that people's

aspirations are not necessarily linked to business objectives.

Page 26: Financial management autonomy in brazilian public schools 2

26

The critical studies highlight human pain arising from frustrations and soul imprisonment in

the organizational context perversity, inhibiting individual emancipation (ENRIQUEZ, 1997).

Burrell's (1998) and Morgan’s (1996) works contemplate the paradigms that support Critical

Studies, especially in approaches on structuralism and radical humanism. The radical

structuralism results of criticism on totalitarian contemporary societies that result in

contradictions and socio-economic crises stimulating, in the long time, violent

transformations in society. For radical structuralism, capitalism is a new social organization

and production form marked by person’s oppression, repression and enslavement forms.

Interests of people who hold power and those that don’t hold are considered irreconcilable,

being expected social transformations through violent confrontation, which installs another

kind of totalitarianism.

The radical humanist paradigm presents an organizations’ subjective approach. It looks

human nature as volunteer, with autonomy to exercise free will, supported by no realistic

normative systems. It believes in power balance and in society commitment with social

systems cohesion, solidarity, reciprocity, cooperation and integration, as forms of

transcendence of social world limitations. Radical humanists believe that persons may create

and transform the society where they live by self-consciousness and that development

depends on conflicts solution between natural and social world. In this approach, standards

and values need to be internalized in interactive processes to overcome communication

distortions, underlying the work, considered dominant form of social action in industrialized

capitalist society. (HABERMAS, 1999)

The epistemological base, i.e. the knowledge stock used in critical studies has references in

modernist tradition of authors of Frankfurt School. It’s based also on the post-analytic

dimensions and in discussions pegged on ferocious indignation caused by social exclusion,

based on indifference to minority groups and their consequent difficulties in accessing

economic and social development opportunities and citizen rights. Critical theory is

referenced in enlightenment dialectic of Adorno and Horkheimer (1985) and has been used in

investigation of impacts of culture’s commercialization and industrialization. The critical

theory development, especially the incorporation of Habermas’ (1999) communicative action

allowed the deepening of these issues. The post analytical epistemological base references the

post-structuralist and post-modernist thought currents.

Page 27: Financial management autonomy in brazilian public schools 2

27

Post moderns advocate review idea of production’s social relations based on a wide research

that must be empirical and interdisciplinary, integrating disciplines historical materialist

content with political philosophy. According to Honneth (1991) postmodernism precursors

believed that methodological relation between history1s philosophy and the interdisciplinary

research would be the instrument to investigation of conflict between productive forces and

production’s relations. Interdisciplinary would allow us to understand the irrationality that

prevents social classes to realize its passivity against real dominant interests. Such interests,

as cysts of dominant capitalist system produce submissive people, molded in structures that

form person’s character, regulating his perception to prevent social integration.

The society functionalist structure is dominated by production interests. To counterbalance

this epistemology, the scholars point out the need for empirical studies for promotion of social

integration, achieved by political communication practice of collectivized groups and

organisms. On other hand, the argument sequence announces that a new social order firms in

society commitments, with its representative institutions, formed with different groups.

Post-structuralism admits that the agreements for the maintenance of social order are sets of

groups that, at moments, stand to stop the force power and co-optation. The legitimacy of

social order is destroyed in the extent that there is no consensus among groups but rather a

submission process and subjection to power. The domination is, in resume, the predominance

of a totalitarian order, which may be replaced by another totalitarian order that would be the

result of a game between groups with different interests. Post-structuralist and postmodernist

despite using a different language make a borderless questioning on domination system,

without showing, however, alternatives to the model. This proposals lack and the fact that

they focus their arguments on functionalism critique show the fragility of post analytical

critical and its exponents, consisting of a closed group of thinkers and researchers.

(HONNETH,1991).

Walter Benjamin is a pioneer of post analytical critical. He contributed to post-functionalist

and post-structuralist discussion bringing to determinist structuralism scene his perception

about mass culture effects in society. On epistemological base of post-modernity the speeches

are based in a differentiated way to look the world starting from its values deconstruction.

Lyotard (1986) is considered a new thought craftsman and its main contribution is explain the

Page 28: Financial management autonomy in brazilian public schools 2

28

decay of beliefs in generalized truth idea and modern science nature, impacted by

technological changes on his own know. The author conceptualizes the postmodern as the

transformations set that occurred to found the post-industrial society. The most significant

changes are observed in new cultural production modes and its massification, affecting moral

values and consolidated behaviors, denuding the concepts acceptance crisis such as reason

and subjects of rights.

Postmodern clutters the axiom of the illuminist and shows that without prosperity there is no

knowledge. Prosperity is information abundance and science is placed as organizer, storer and

information distributor and no more as an unit of production and knowledge. The intrepid

post-modern process has on architecture, stricto sensu, the discursive narrative orientation.

The architecture and its physical and materials elements are treat as phenomenon that creates,

restricts, formats, adapts, destroys and reassembles spaces. In this sense, the deconstruction

turns on what already exists, to the built, the old, the ancient, the familiar. The space to be

demolished is immaterial, because relationships affects to organizations, including the

corporates ones, are seated in subjectivities. Its pillars are permanently in mutation process,

like the thousand plateaus of Deleuze and Guattari (1995), fixed in unstable materials in black

holes, like geological bodies without organs. The postmodern thought treats with irony and

incredibility the values of modern society, originating in illuminist, as the spirit’s dialectic,

the hermeneutics of sense, the man’s emancipation, the universal justice, the consensus rules

and the development of prosperity.

Finally, the epistemological basis for feminist and egalitarian studies is condensed in theories

that identify women oppression in organizations. Although gender questions make us think

about male domination process, the deepening of subject has revealed a variety of positions

and claims that pass through historical revision of women historic paper in society. The

bridge to this crossing is diffuse and with several claims, as the post-modern that looks for

women's equitable treatment, with respect to physical and mental differences between the

sexes.

Despite the gender issues discourses are treated in critical theory, it is undeniable that the

trajectory of feminist studies and femininity is driven by modernist and illuminist values,

notably those who are placed in the reason wake of emancipation. Calás and Smircich (1998)

present an interesting literature review on the subject and realize that the gender inequality

Page 29: Financial management autonomy in brazilian public schools 2

29

focus is differentiated depending on issues framing, revealing that epistemological basis of

feminist and egalitarian studies already has an extensive and representative vocabulary. The

knowledge volume in business management has favored the study of innovativeness fairly

consistent with modern society, the so called “focusing on the market” organizations.

The social sciences’ epistemology from which derives the theory of organizations is based on

an instrumental or formal rationality type. This rationality is disseminated in a society where

the economic pattern determines the manpower allocation and whose central focus is the best

resources use for achievement of calculated purposes. As economic units don’t exhaust all the

possibilities of social systems arrangement seems relevant concern about identification of

alternative paradigms for understand and analysis of various forms of society organization.

Among these organizations are the ones who, despite producing goods or services, are not

geared only to meet requirements of profitability and allow personal fulfilment of their

workers. In addition, these organizations may also be considered as an alternative to intervene

in development consequences caused by advanced industrial society, neutralizing the current

results of modernization: insecurity, values and living conditions degradation, pollution,

natural resources depletion in the planet etc. (GUERREIRO RAMOS, 1989).

Social organizations are so entities examples whose purpose overflows the market size. They

are guided by a kind of substantive reason or value that has no corresponding in instrumental

and utilitarian reason of organizations that looks for economic profit above all. Substantive

rationality derives from initial concepts of reason and don’t feat any human action determined

by market success expectation. The theory of organizations is the associated human life

theory, reinforcing that social organizations, without exclusive focus on the market, are

moved by symbolic interactions, affective ties and solidarity values (GUERREIRO RAMOS:

1989).

Thus were born, by this way, the assumptions of a new paradigm of organizational analysis,

named para-economic paradigm.

Guerreiro Ramos (1989) presents a multifaceted and multidimensional model for

understanding social systems, where the human person develops integrative and substantive

activities. Without reference to the passions and complicities that make interactive links

emerge between people, configuring what Bourdieu (2000) called symbolic power, the para-

Page 30: Financial management autonomy in brazilian public schools 2

30

economic model is structured on the belief that: (1) the society is constituted of several

enclaves, among which stands out the market enclave; (2) the government system is able to

formulate and implement distributive policies to encourage transactions between different

social enclaves and the market.

Guerreiro Ramos (1989), when made option for an analytical model that emphasizes the

orientation type of social systems, worked on the basis of individualism or collectivism or

even on the standards range that guide human behavior, he also disregarded all the formative

situations of society and its contemporary implications. Anyway, because it’s a rare

theoretical offer for study field of social organizations, the paradigm para-economic can

illuminate, somehow, the organizations’ analysis of artisanal production. The individual or

collective guidance assumes that social systems are multidimensional and that human nature

is other achievements that not just those offered by the formal economic system. The para-

economic template made by Guerreiro Ramos (1989) effectives itself in diverse social reality,

that feeds itself on different forms of interpersonal and labor relations.

As actors of mixed enclaves, persons can also benefit themselves from utilities and market

values however the main interest is to organize the life for greater personal satisfaction. It

means that, despite they are inserted in market activities, people are driven by other values

and may create and participate in different social environments, no restricted to the

prescriptions and to the predominant behaviors in purely economic system. The para-

economic model also assumes that societies of industrialized countries are more pressed by

the profit trappings and consumption, disseminating values and behaviors through

competitive production practices and management models that limit the way of life. The

media and communication development, for example, contributed to behavior

homogenization and to reduce the differences between society’s types and existing economic

and social enclaves. This large-scale standardization shortens the freedom’s possibilities of

action and individual or collective choices (FRIDMAN, 2000).

Guerreiro Ramos (1989) argues that any society may exist without orders structure to

discipline production and distribution of goods and services. In this way he considers that

some requirements and standards are important to guide behaviors, establish productive

procedures and regulate human activities, but the more a human activity is prescriptive and

Page 31: Financial management autonomy in brazilian public schools 2

31

determines with accuracy administrative behaviors, less it can contribute to satisfaction or

personal fulfilment.

Over time and depending on supremacy of modern market economies, organizational theory

has prevailed a one-dimensional and highly prescriptive approach, which treats companies as

they were composed of only peculiar human nature attributes. On the other hand, the intensity

of management behavior modeling and its implementation in organizational space have led

people to see and feel the world through the eyes of an organization. Even without realizing it

people starts to behave as organizational persons fulfilling standards and prescriptions (KATZ

and KAHN, 1978).

In this way family references and communal ties are transferred and diluted in the formal

work environment, handicapping constructions and social pacts based on reciprocal trust

systems, in friendship and in symbolic exchange (BAUDRILLARD, 1998).

In developed economies, especially with high industrialization level, the participation in jobs

systems, at this time in global crisis, led to increase standardization process of relationships

and contributed to workers depersonalization (SENNETT, 2006).

The identity loss occurs by the need of one person to play numerous impersonal roles within

organizational context (Baudrillard, 1998), seeking to adapt to a particular prescribed

lifestyle. On the other hand, according to Elias and Scottson (2000) this style, when folded in

family relationships and community actions, has caused isolation, anomia and little

commitment of people with social environment outside the organization.

Social systems of primary relationships that promote personal fulfillment have standards

predominantly established or agreed with stakeholders and, according to Schopenhauer

(2001), defined on morality basis. The flexibility of these rules should encourage the

commitment of all to achievement of objectives considered common, as agreements are

important to enable persons’, groups and social organizations survival. In this context the

implementation, sizing and dosage of normative schemas can be enforced by elements

participation that acts as agents. These agents, according to Villasante (2002) should have

communicative practice and must be chosen and accepted by group, in addition to have a

Page 32: Financial management autonomy in brazilian public schools 2

32

dealer profile and attributes to facilitate conflicts solution and making decisions that affect the

collective.

Guerreiro Ramos (1989), differently of Etzioni (1972), considered that all management

entities are social organizations. Based on this belief, the author has defined as common

requirements the following analytical dimensions: technology, scale and sustainability;

cognition, space and relationships; time. The conceptualization of dimensions of social

systems allows a differentiated analysis of approach presented by traditional organizational

theory and the ECA. The Technology exists in rules set and instruments that allow the actions

implementation. It is essential to observe the appropriateness of used technology in the

Organization to achieve system’s ends and objectives. The scale and sustainability in social

systems are represented by the people amount participating and it’s important to ensure the

interpersonal relationships establishment and primary contacts, especially when the survival

and the self-organization of systems depend on personal contact to agreements’ achievement

to avoid waste and to identify organizational ability to survive. The Cognition or knowledge

differs depending on type, shape and system priority. It must be appropriate to organization

nature, to the need of environment interrelation, to participants’ learning capacity and the

dominant interest. The space and relationships are reserved for systems’ social development.

The contemporary world was dominated by market system that began to interfere both in

personal and collective life of its members. The persons, as they lose the relationship with

their environment and natural context, began to experience cultural discontinuities, lost by

intergenerational relationships disruption, primary and communal. The migration process

transformed people’s way of life and contributed to their isolation. The Time is a dimension

that should not be treated only as a commodity, but as a planning category. It reflects

organization type and its activities’ nature. In formal organizations occupations design takes

ownership of people1s temporality, not leaving time for conviviality and human resilience.

Social organizations, designed by Guerreiro Ramos (1989) are multi centric, i.e. have a

variety of interests that overlap market centrality. In a way, the author outlines some

organizational scenarios that extrapolate the polarity of traditional theoretical approaches and

ECA. In the first case, highlights the great concern with the modeling work, via processes and

tasks design. In the second, the emphasis is on human suffering within organizations and in

social context worsening perceptions.

Page 33: Financial management autonomy in brazilian public schools 2

33

1.2. Public Management

To evoke the imperative of public management modernization always was object of endless

discussions and often no conclusive, especially in debate about cultural climate in which we

are living, be it understood as modern or postmodern. But anyway any reference to improving

the functioning of public management, through systematic introduction of a broad spectrum

of rationalization, empties into (post) modernization idea.

Thus, the advent of managerial management paradigm in internal context of State translates to

a movement in which the action’s legitimacy subordinates increasingly to logic fundamentals

of economic rationality dictated by market organizations. Therefore, for purposes of paradigm

individuation we can characterize it, generally speaking, through the following distinctive

features: Management by objectives; Predominance of efficiency over effectiveness;

Legitimacy founded on the effectiveness of actions implemented; Violation to hierarchy

principle; Synthetic, systematic and teleological reasoning; Focus on demand;

Decentralization and administrative flexibility (the public administration is decentralized at

political level with resources transfer and management autonomy to subnational units and

non-public institutions and at administrative level with authority delegation and autonomy

concerning to public managers) and a posteriori Evaluation whose strategic role is monitoring

the inner workings of public organizations and the examination of the impact of government

action programs (and their prospects for transformation) about surrounding social

environment (AYRES, 2006).

The efficiency principle formalization on public administration aims to guide the State action

under Federal Constitution, i.e., reveals a political intention in rationalizing the modus

operandi, in a way to legitimize political domination by utilitarian effectiveness of methods

employed by public domain instances and by strengthening the inherent public, marketing

media, i.e., the rationalization of management organization's relations with its surroundings:

the civil society. In other words, it is an effort to consolidate the managerial paradigm as the

predominant language of the Brazilian public management.

The challenge consists, therefore, in theoretical models construction and practices that enable

the emergence of a Smart State, able to deal with complexity and uncertainty, improve

Page 34: Financial management autonomy in brazilian public schools 2

34

services quality to citizens and seek human development at the same time as the economic

(KLIKSBERG, 1994).

1.3. Schools’ Public Management

The participation of protagonists responsible for necessary actions’ organization and

systematization for school/educational development in planning implementation and

pedagogic project production represents a inestimable support to legitimacy of administrative

process. It’s because the school, while educational organization, empirically detectable and

identifiable, partly self-determined, initiator of policies and projects, a community under

construction and democratically governed, instance responsible for orientations and for

actions which have been decided and updated, a legitimate stakeholder for dialogue and

negotiation with other interests and powers, will represent a purely idealized image and only

rhetorically reproduced, a metaphor cloistered in universe of texts and speeches about

achievements postponed (LIMA, 2001).

The image presented by Lima (2001) may be the only reality found in Brazilian’s schools,

especially the public ones, if not observed the minimum participation conditions,

commitment, autonomy and competence from involved and interested persons in conducting a

conscious planning, reflected and rational, as well as in construction of an educational project

which meets basic interests of citizens. However, even if the political and economic needs

orient and establish linguistic changes, seeking to adapt terms to new social and cultural

visions, putting people in corporate spotlight, the management act remains, in its general

sense, as being a process that uses three vital and indispensable components: rationality,

resources and objectives (AKTOUF, 1996).

Decentralization is the most elaborate transfer form: the transfer of making-decision power

concerning financial, administrative or pedagogical issues has a permanent character and

can’t be nullified by central administration. The decentralization movement puts emphasis on

school success. The movement admits that the central authority is no longer in a position to

respond quickly or knowingly to communities’ mutant needs. This movement admits that

only effective schools can lead to development of an effective system (CALDWELL and

SPINKS, 1992).

Page 35: Financial management autonomy in brazilian public schools 2

35

Associated with transfer of powers’ movement, the GAE (Schools’ Autonomous

Management) developed itself from researches on "high performance schools". The concept

applies well to resources management within school than at system or centralization level. For

Caldwell and Spinks (1992) there is an autonomous management when there is "a competence

transfer remarkable and consistent of making-decision power to school direction through

resources allocation". The resources are: knowledge, technology, power, material, teachers,

time and finances. The increasing amount of influence within each establishment is divided

between teachers, parents and other community members (sometimes with students). So, is

GAE’s characteristic the power division between the main local scope actors (MURPHY,

1999).

In principle, decentralized decisions are those that directly affect students, such as school

programs decisions, studies, employment and pedagogical methods. With GAE we note that

decentralization do that school makes decisions within guidelines and politics framework

local, regional and national. In this case, the school becomes responsible before central

Government by resources’ destinations. For these authors, the resources that are defined in the

broadest sense are: knowledge: decentralization of decisions concerning school programs,

there included those which concern to schooling objectives; technology: decentralization of

decisions on learning and teaching resources; power: making-decisions decentralization;

material: decentralization of decisions concerning to the use of locations from furniture to

equipment; faculty: decentralization of decisions related to human resources, comprising also

the professional evolution in fields related to learning and teaching; time: decentralization of

decisions relating to time employment and finances: decentralization of decisions concerning

resources’ allocation (CALDWELL and SPINKS .1992).

In some cases, more than a predetermined allocation of expense categories (example: certain

amount for salaries other for materials, etc.) competencies’ transfer under

financial/accounting for school implies the concession of a global sum. This allows the school

and School Council decide on use of funds. When the fixed reason between funds by category

is higher, greater will be decentralization movement (and thus, more important will be the

GAE). The ability to transfer unspent funds is an important device element. In this case the

school is entitled to inform annual surpluses in its balance sheet rather than having to return

them to Government compensation funds. About this, in several countries across the world,

their schools are able to self-manage. This politics and management evolution of education

Page 36: Financial management autonomy in brazilian public schools 2

36

entails a new transfer of power from government authorities (the Center) to the subaltern

authorities (school), in all that concerns to school programs, the budget, the credit allocation

to teachers, students and, in some cases, to the evaluation system. (ABU-DUHOU, 2002).

The responsible for education pointed that to improve quality education we’ll need to jump

from classroom level of teaching to organization level of school (the emphasis is ours) and

reform the structural system and management style of schools. Some educators argue that

power decentralization in favor of schools doesn’t assure a good use of this power and,

therefore, is not a quality improvement education guarantee. For this reason the school

managers and the beneficiaries of educational services must share power decision within

school (CHENG, 1996).

The law “Diretrizes e Bases da Educação Nacional”, sanctioned in 1996, consecrated the

schools’ autonomous management as one of the most important principles of public education

restructuring. The emphasis, in legislation, to administrative, financial and pedagogical

autonomy management, not only of schools systems but also of schools, was promoted due to

discussions that have been undertaken since re-democratization process, introduced in 1985,

in sense to define clear rules in relations between power instances of a federal country like

Brazil. With this, public planning was acquiring continuity prospects for both in

administrative action and management professionalization. A new relationship pattern

between civil society, non-governmental organizations, municipalities, States and central

Government was setting. The resources redistribution among federal entities, according to the

registrations’ number deployed by FUNDEF (Fundo de Manutenção e Desenvolvimento do

Ensino Fundamental e Valorização do Magistério) is an example of skills transfer required by

decentralization, initiated in Brazil. The decentralization brings as benefit the awareness of

part of schools about the need for effective management and encourages, at the same time, the

schools to show how to manage (and re-manage) resources in order to respond to the needs

identified. Decentralization has not arrived completely up to the schools and is restricted to

financial resources transfer from Federal Government to States and municipalities’

educational systems that remain the centralization of almost of resources received.

Page 37: Financial management autonomy in brazilian public schools 2

37

2 SCHOOLS’ MANAGEMENT AND BRAZILIAN LEGISLATION

2.1. School’s management (overview)

The sure belief that problems presents in developing countries are caused by education and

that education is also the solution to these problems is used to justify the propose to redefine

educational public politics and to reorder educational management in order to strengthen the

autonomy in school units. (BETIATI and PIRES, Consad Public Management Congress,

2008)

The School Director- a citizen, an educator and a politician – is the most important person and

with the most capacity of personal influence in a school. He is responsible for all activities in

school and activities that occur around them and directly affect the schoolwork. The neo-

liberal politics perspective has predominated in studies on educational reforms proposed by

rulers in international, national and State level. The approach of school management should

be done in a way that takes into account the daily life of schools and contribute effectively to

the improvement of public education quality. The Director’s figure has a dominant

importance in management successful and everything must be done so that a real professional

growth may exist of him and his work team to national educational improvement process

(CARVALHO, 2005).

The autonomous management occurs when there is "a remarkable and consistent competence

transfer of making-decision power to school scope through resources’ allocation". Resources

are considered: knowledge, technology, power, material, faculty, time and finances. These

competences transfer has occurred more in the administrative that in policy area, to the extent

that decisions relating to school are taken within national or international governments limits

by multilateral agencies and it’s up to school only fundraise and provide the use of these

resources to central authorities (ABU DUHOU, 2002).

The Brazilian Constitution of 1988 was a rushed attempt to develop an institutional

framework for a new political situation generated with the end of Military Government and

Sarney’s Government possession. The National Constituent Assembly, in an expeditious

process, sought to give a greater fiscal decentralization degree State. There was an increase in

participation of States Governments on available incomes of government sector. The tax

Page 38: Financial management autonomy in brazilian public schools 2

38

competences of were finely discriminated in new Constitution, but were not accompanied by

the strict definition of responsibilities for the use of fiscal resources in each power sphere and

didn’t give solutions for regional disparities in that exist in our country.

School units, mainly the elementary and high school continue with management hampered

and cast by centralizing that is practiced by State and/or municipal government bodies. The

Federal Government financial resources’ decentralization stops in States and in municipal

Educational departments and we know that in certain cities neither municipal education

departments have autonomy in financial management terms.

The School Units managements are still with the same ancestors’ basic difficulties to

administer small problems that cause great disorders in structural and pedagogical terms. The

consequence is a low result in external evaluations and early deterioration of physical plant of

school Units.

2.2. School Units’ management in Brazil (historical overview)

Autonomous management at schools is the main points of new directions for public

educational politics of Brazil. Several documents redefine the school autonomous

management’s role in Brazilian schools, such as: The decennial plan of education (1993-

2003); the program Money Directly to School (PDDE-1995); the program Wake up Brazil, it's

time for school! (1995); the Political Strategic Planning (1995-1998); the National Curricular

Parameters (PCN 's-1997) and the National Education Plan (2001-2011).

The Government has created mechanisms for schools to show clearly the academic

performance of their students, showing an improvement in the quality of public education.

Mechanisms were created such as SAEB (Basic Education Evaluation System), the ENEM

(National High School Exam), the National Award for Reference in School Management; the

P C N’ s (National Curriculum Parameters), the criteria for resources allocation from the

FUNDEB/PDDE, the Textbook valuation and School TV which has a programming tuned to

PCNs guidelines.

It was very strong the idea of school autonomy and educators’ freedom to run against the

dominance of administrative actions and political interventions coming in with projects

Page 39: Financial management autonomy in brazilian public schools 2

39

unrelated to school reality in 1950 and 1960 decades. These initiatives were interrupted in

early 1970, when school systems have experienced the heyday of administrative centralization

process, despite the Law no

4024/61 and n° 5692/71 predicted the autonomy and

administrative decentralization in education context.

During the 80Th

years school management was part of the political debate within State reform

context, when decentralization was the debate highlight. The general thinking was that

decentralized forms of public services provision would be more democratic and would

strengthen democracy. The State’s reforms made realization of ideas feasible such as equity,

social justice, patronage reducing and social control increasing over State actions.

The arguments defend the need for an autonomous school management as a condition to

improve education quality and have the School unit as the improvement center: “the School

Unit includes the possibilities of education qualitative improvement, because it is the place

where it’s possible to carry out alternatives pedagogical experiments“(WARDE, 1992).

The State is redefining its education role, looking for opening hands of centralization and top-

down functions, seeking a more visible political-educational speech, creating conditions for

that innovative practices have no restrictions or fail due bureaucratization or routine tendency

of State apparatus. The remote adjustment, encouragement to autonomy and results evaluation

is objectives pursued by legislators, but whose scope has not yet been conquered. Redefining

the State role, educational politics should turn to responsible institutional management -

decentralization, professionalization and educators’ performance. Another important point

that can’t be relegated to background is society's financial commitment to education, the

capacity, the scientific-technological effort and regional and international cooperation.

2.3. The management versus Constitutional Devices

The Federal Constitution of 1988 when established rules relating to social politics, gave

responsibilities to Union, States and Cities. In chapter III, section I are legal provisions on

Union and other federal entities participation in educational financing and educational policy.

The general principles of access to education and the duty of State's constitutional guarantee

of free education are shown in articles 205 and 206. The article 208 lays down conditions for

Page 40: Financial management autonomy in brazilian public schools 2

40

primary and high school provision, guidelines for service to people with disabilities and

special needs, offer of regular night education and general principles of research and artistic

creation. The Union, States and Cities competences on regarding the Organization of

educational system are generally established in article 210. The Constitution doesn't set paper

and strict responsibility for Union, States and cities. In general terms the Constitution states

that it will be up to the Union to finance federal education system and provide technical and

financial assistance to States, Federal District and Cities.

The constitutional amendment nº 14, September 12, 1996, established the Fund for

Maintenance and Development of Elementary School and Magisterium Valorization–

FUNDEF and introduced modifications of National Constitution in article nº. 211. This article

defines jurisdiction of States, Federal District and Cities and gives the priority to their

activities. It was also established the obligation for States and cities to implement a minimum

percentage of resources (60 percent) for maintenance and development of elementary school.

The resources’ supervision and application (§ 7º of art. 60º) stayed under Union

responsibility. The EC nº 14/1996 regulation occurred by edition of law No. 9,424, December

24, 1996. This law defined the percentages of revenue to be allocated to FUNDEF. The

control mechanisms established by Law at 9,424/1996 are defined in art. nº 4 establishing

councils in each sphere of Government. The Decree Law number 2,264, June 27, 1997,

defined the board composition for monitoring and social control of FUNDEF. By its

composition the social representation includes Government’s members in its three spheres,

workers representatives in education and a student’s parent’s representative. However, the

large majority of representatives are linked to governmental sectors.

The Constitutional Amendment nº 53, December 19, 2006, instituted the Fund for

Maintenance and Development of Basic Education and Education Professionals Valorization

– FUNDEB, broadened the Fund scope including early childhood education, adult and youth

and fixing (beginning from third year) in 20% (twenty per cent) the revenue resources linking

of taxes and State, Cities and Federal District transfers. The constitutional amendment nº

53/2006 does not advance to set strict responsibilities for educational policy conduct in each

educational level. The Union, States and cities remain with their original duties and

responsibilities.

Page 41: Financial management autonomy in brazilian public schools 2

41

The public school management is a problem that afflicts not only our cities and States, but

spreads, generally speaking, for every country in the world. Brazil underwent several

educational systems’ reforms, public school ceased to be elitist and it was promoted the

access universalization to public school system. The number of school units has increased

exponentially. Federal Government has delegated to States and these to the cities the right and

the obligation with Educational System.

The current Brazilian Constitution brings in its bulge some basic principles that should guide

Brazilian education. In article nº 7 it establishes the legal right to urban and rural workers to

free assistance to children and dependents from birth to five years of age in day-care centers

and pre-schools. This essay was given by Constitutional Amendment nº 53/2006 that made

assistance universalization in crèches and nurseries, creating a demand for which

municipalities are not prepared financially and structurally. The legal text creates the

obligation but didn’t establish the source of resources that would defray the costs. The result

was the conflict with the state prosecutors offices that are initiating administrative misconduct

processes against local governments that fail to attend the constitutional device and most

cities cannot support the excess demand created by constitutional amendment.

On the other hand Federal Constitution provides that legislation on educational guidelines and

bases is Union’s exclusive competence and leaves to all, as common competence, laws aimed

to provide means culture, education and science access. The Union, the States and Federal

District can legislate concurrently on education, culture, education and sport. The cities have

the obligation to maintain, with technical and financial cooperation of Union and State,

programs in early childhood education and elementary school, assignment given by

Constitutional Amendment nº 53/ 2006.

Education is seen by the constitutional text as a right of all and duty of State and family and

should be promoted and encouraged with society collaboration, aiming person’s full

development, their preparation for citizenship exercise and job qualification. We note a

concern of legislator in call family to a self-obligation with education and with the main

objective of education that, by the legislator look is the citizenship and professional

qualification.

Page 42: Financial management autonomy in brazilian public schools 2

42

Federal Constitution seeks to establish principles that should govern the education system and

the legal text establishes the following principles: equality access conditions and permanence

in school; freedom to learn, teach, research and publish the thought, art and knowledge;

pluralism of ideas and pedagogical conceptions and coexistence of public and private

educational institutions; free public education in official establishments; enhancement of

school education professionals, guaranteed, in accordance with the law, career plans, with

admittance exclusively by public contest for public schools; GARE - democratic

management in public education, in the law form (the emphasis is ours); guarantee of

quality standard; national wage floor for professionals in public school education, under

federal law (included by Constitutional Amendment nº 53/2006).

Higher education is the only one who enjoys didactic-scientific, administrative and financial

and patrimonial management autonomy by constitutional text, and universities may admit

teachers, technicians and foreign scientists, in the law form, to improve quality and provide

international exchange.

The Government's educational duty is detailed in Federal Constitution and establishes the

need of guarantee: offer a compulsory and free elementary education, including for all that did

not have access in correct age; progressive universalization of free secondary education;

specialized educational services to people with disabilities, preferably on teaching regular

network; offer free assistance in day-care centers and pre-schools for children and dependents

of urban and rural workers from birth to five years of age; access to higher levels of

education, research and artistic creation, according to the capacity of each one; offer of

regular night school, giving appropriate conditions of education and educating care in

elementary education, through programs with supplementary teaching materials,

transportation, food and health assistance. The missing offer of compulsory education by

Government or its irregular offer is responsibility of competent authority, in order that Federal

Constitution considers access to free and compulsory education is a public and subjective

right. Government has an obligation to register learners in elementary school, make a census

of them and ensure, together with parents or guardians, the school frequency.

Federal Government has the duty to organize federal and territories teaching system, finance

federal public education institutions and exercise, in educational matters, redistributive and

supplementary functions in order to ensure equalization in educational opportunities and a

minimum teaching quality standard through technical and financial assistance to the States,

Page 43: Financial management autonomy in brazilian public schools 2

43

Federal District and municipalities. The Federal Constitution gives to cities the obligation to

act primarily in elementary school and early childhood education.

The tax percentage that must be used in education development is established for each

federated entity: 18% (18 percent) for the Union and 25% (twenty five percent) to States,

Federal District and cities.

The Federal Constitution says that preparation of National Education Plan-PNE, with

multiannual duration, is the way to articulate and develop education in its various levels and

integrate all public authorities actions the with the aim to eradicate the illiteracy, to

universalize school attendance; improve the education quality; provide vocational training

and promote the Country humanistic, scientific and technologically.

About self-management only public universities have a positive text in the constitutional text

body. About other school systems such as early childhood education, elementary and

secondary and technical education the constitutional text says nothing, but nothing it

prohibits, staying the opening to someone to can think about a better way to manage the daily

problems of our schools.

Constitutional standards in states legal texts are very similar. In this work we will detail how

the subject education is treated in the Constitution of the State of São Paulo in Brazil.

The Article 237 of São Paulo’s Constitutional Text brings as education purpose:

understanding of rights and duties of human person, citizen, State, family and other

community groups; respect for dignity and fundamental freedoms of human person; the

strengthening of national unity and international solidarity; the integral development of

human personality and its participation in the job to construct the common good; the personal

and society preparation for scientific and technological knowledge domain to allow them to

use the possibilities and overcome the local difficulties, preserving it; the preservation,

dissemination and expansion of cultural heritage; the condemnation of any unequal treatment

on grounds of philosophical, political or religious belief, as well as any prejudices of class,

race or gender and capacity development of preparation and critical reflection of reality. The

public school system will follow the principle of decentralization (article 238), which is also

required for cities (first article). The General rules of functioning of State Educational System

Page 44: Financial management autonomy in brazilian public schools 2

44

cover include municipal and private schools (article 239) that shall be subject to supervision,

control and evaluation by State organs.

The Constitutional Text of São Paulo, following Federal Constitution’s principles, lets to the

cities the priority responsibility for primary education (article 240), determining that the

advance to higher levels can only occur when the demand in crèches, child education and

fundamental school is fully and satisfactorily answered in qualitative and quantitative point of

view. For elaboration of State Educational Plan (Article nº 241), the local Constitution stays

that Executive Government should consult decentralized bodies of State Educational System,

educational community and also consider needs and diagnoses aimed at Municipal

Educational Plans. In percentage terms (Article 255) São Paulo provides for implementation,

maintenance and development of public education at least revenue’s thirty percent resulting

from taxes, including resources from legal transfers, giving priority to basic education needs

of (Article nº 257).

Municipal laws don’t vary much from one city to the other. In general Municipal Organic

Laws dealing with education in a uniform shape and some articles are common following

determinations issued by Federal and State Constitutions. In the following paragraphs we will

see some commonality.

The Municipal Organic Laws advocate cities’ prioritization of organization and maintenance

of pre-school education (nursery schools and maternal) and elementary school, having all

your articles marked out by State and Federal Constitutions’ guidelines.

2.4. Management versus LDB-Law of Guidelines and Bases of Education

The LDB-Law of Guidelines and Bases of Education was born from mobilization of managers

and educators looking for a broad debate about national education guidelines. The LDB - Law

of Guidelines and Bases of Education, Law No. 9394 of December 20, 1996, is the result of

this effort. The initial articles of the LDB refer to unrestricted access and free education,

already enshrined in Constitution as a right of all and duty of State. The LDB brings powers’

distribution and governmental spheres’ responsibilities related to access to compulsory

education, defines competences of States and cities, however, without discarding the

participation of the Federal Government. The LDB deals with national education’s

Page 45: Financial management autonomy in brazilian public schools 2

45

organization providing with participation of Federal Government doing collaboration to the

other ones. The LDB establishes the competence of Federal Government for education

policy’s coordination at national level and for this it must articulate the different educational

systems.

Some assignments are left exclusively to Federal Union, such as: the elaboration of National

Plan for Education and the organization, maintenance and development of federal system of

teaching’s organs. LDB establishes that it is State’s responsibility the high school offer and

jointly with cities the offer of elementary school. To the cities the law establishes their

expertise in children's education, while also allowing them to offer other education’s levels if

they are fully met the needs of their competence area with the minimal resources linked by the

Federal Constitution to maintenance and development of education. LDB didn’t explain

clearly the exclusive powers of the various federative entities and the forms of association and

cooperation which should guide the action of Federation’s units. The law creates several areas

in which are superimposed the actions of Union, States and Cities. Such uncertainty is striking

in articles nºs 16, 17 and 18 where are defined the areas of expertise of each entity and the

organization of their respective education systems.

The LDB-Law of Guidelines and Bases of Education brings the following tasks for

educational establishments: draw up and execute their pedagogical proposal; manage their

human, material and financial resources (the emphasis is ours); ensure the fulfilment of

established school days and teaching hours; ensure compliance with the work plan of each

faculty member; provide means for the recovery of low-income students; link up with families

and community, creating processes of integration society-school; inform parents and

guardians about the frequency and performance of students, as well as on the execution of his

pedagogical proposal.

The LDB lets foresee circumstances based on planning activities, primarily to educational

institutions. Thus article nº 12 gives incumbency to schools to draw up and execute their

pedagogical proposal and administer its human, material and financial resources. To the

faculty, through article nº 13, LDB says that they must participate in elaboration of their

school’s pedagogical proposal and draw up and carry out the work plan, according to the

Page 46: Financial management autonomy in brazilian public schools 2

46

school's pedagogical proposal. Democratic management is a concern of LDB and in its article

nº 14 says that schools should encourage the participation of education professionals in the

drafting of school’s pedagogic project as well as participation of school and local

communities in school councils or equivalents.

The LDB in its Art nº 12 says that schools will be responsible for administering their human,

material and financial resources, in compliance to common standards of their education

system. This task can be an opening for Prefectures and States to give management autonomy

in financial resources to school Units. The schools would become Managing Units (UG) or

Executing Units (UEX), going on to manage directly a specific budget to meet the peculiar

needs of maintenance of facilities, hiring third-party services and small acquisitions.

2.5. Management versus PNE - National Education Plan

The law No. 10,172, of January 9, 2001, brings in its body the National Education Plan laying

down targets for the next ten years regarding educational policy and establishing the National

System of Evaluation. The law obliges States and Cities to formulate corresponding plans. It

is important to note that this law brings an appropriate diagnosis of educational situation in

our country until that moment. The basic objectives of the plan are: the global elevation of

population’s educational level; improving education quality at all levels; the reduction of

social and regional inequalities in terms of access and permanence; public education and

management democratization of public education in official establishments, with participation

of education professionals in the drafting of school pedagogic project and the participation of

school members and local communities in school councils or equivalents.

The established priorities were: guarantee compulsory eight-year basic education to all

children from 7 to 14 years, assuring the entrance and staying in school until educational

cycle is completed; guarantee for an elementary study for all that didn’t have access in their

own age or didn’t conclude it; service expansion for other levels of education – early

childhood education, secondary education and higher education.

Indeed, the obligation imposed by FUNDEF for a resources application contributed to

educational coverage expansion in primary education, however, the children's education and

young and adults education remained excluded from politics.

Page 47: Financial management autonomy in brazilian public schools 2

47

Our educational policy has a fragmented and uncoordinated action, with overlapping

functions, waste of resources and the consequent worsening of quality of education. With the

creation of FUNDEF in 1996 and FUNDEB in 2006, linking resources to education has

become a concrete fact. The use of linked funds to elementary and child school went on to be

efficiently controlled. Before the constitution of FUNDEF and FUNDEB education spending

was more an accountability within State or City budget. With the Fund and with the money

deposited in a specific bank account, subject to supervision and with limited criteria for

withdrawal, the Union began to have greater supervision and control power over the

allocation of resources.

The Fund's resources are tied to the number of students enrolled in each city or State

educational network. It is not taken into account the academic performance, teacher

qualification, suitability and curricular modernization and other practices of improvement and

efficiency of the educational system. The Fund provides the associated resources only for the

number of students. One of the FUNDEB’s weaknesses is its vulnerability to fraud,

considering that the information on registrations’ number is provided by the interested in

resources (States and Cities). Each State/City is stimulated to falsify its statistics, inflating the

registrations’ number, in order to receive more resources. This not only tends to generate

distortion in resources’ allocation with consequent effectiveness policy loss, but also reduces

the quality of available statistics.

2.6. Attributes within legislation about educational policy

Taking into account the legal provisions covering the educational policy we can identify from

main agent theoretical framework’s approach the following relationships between the main

educational policy variables: definition of responsibilities; coordination capacity;

implementation capacity (policy enforcement); supervision and control ability; punishment

and imposition of sanctions ability; results recovery capacity (accountability).

Federative relations regarding educational policy conduct can be understood by a greater or

lesser presence of attributes mentioned above. Seeks to identify, in the legal framework that

guides educational policy the attributes’ presence, their length and determination degree and

specification set out in legislation. Table No. 2 shows the grid of attributes of educational

policy within the legal system.

Page 48: Financial management autonomy in brazilian public schools 2

48

Table nº 2-Educational Policy Attributes

EDUCATIONAL POLICY ATTRIBUTES Attribute/Legislati

on Federal

Constitution Amendment No.

14 Amendment No.

53 LDB PNE Law

9424/96

Definition of

responsibilities Art. 211 § 1 and 2

Art. 211 § 1st,

2nd, 3rd and 4th Art. 211 §5

Art 1 §

Single

and Art.

8 § 1 e2

Coordination Art. 9

§1 .2 and

3rd

Enforcement

Supervision Art. 1st§

Single

Accountability Art. 4 §1

Source: NOGUEIRA, Francisco Sérvulo Freire, Master thesis, UnB, 2007.

The table nº 2 shows that the relevant attributes presence to educational policy is ambiguous

and often there is roles’ overlap between Union, States and cities. The Federal Constitution of

1988, concerning to responsibilities’ division and definition, had vague devices regarding to

definition of cities responsibility to elementary and early childhood education. The

constitutional amendment 14 seeks to guide States and Cities’ action, showing that States

would act primarily in elementary and high schools while cities would do it in elementary

school and early school. However, remains the superposition question because there is no

exclusive actuation area and it creates duplicity zones for State action.

It is up to Federal Union the coordination paper, setting strategically the national education

policy in collaboration with States and Cities, but this fact doesn’t confer the necessary

authority and hierarchy relationship between the federative entities, because legislation

always refers to rules establishment and procedures in cooperation with the other ones. The

supervision, control and evaluation of educational policy priority fit to Federal Union,

responsible for National System of School Evaluation. The Federal Union fundamental’s role

is the minimum curriculum guidelines definition for each level of education.

The educational policy supervision and conduct need enforcement or self-enforcement

mechanisms within federal sphere which, unfortunately, doesn’t make it possible to Union

impose commitments to other Federation entities. Monitoring and Social Control Councils are

responsible for accountability to society and for management transparency of public

Page 49: Financial management autonomy in brazilian public schools 2

49

resources. Analyzing the public policies conduct in federal context we note that factors of

success or failure go beyond the drawing of politics itself. The problems of coordination,

allocation of responsibilities, supervision, evaluation and control are originated from federal

design started with Federal Constitution of 1988 and that constitutional amendments Nºs 14

and 53 were unsuccessful in quoting.

3 MODELS OF SCHOOL MANAGEMENT

Even people being in the corporate spotlight, the management act remains, in its general

sense, as being a process that uses three vital and indispensable components: rationality,

resources and purposes. (AKTOUF, 1996). The School Administration or School

Management goes through what many people call "crisis in education", showing that the

problem of school management has been debated and reported for many years. Even with so

much time elapsed; the panorama doesn’t show that it will have a satisfactory solution in

short time. Garcia (2001) understands that educators must participate in the political

decisions, such as how to improve the result in the interface education-political system. The

School Management, by having a character quite specific in relation to other fields of

administrative function, has its theoretical scope field much more difficult and complex to be

set, because school organization object is abstract, difficult to be measured and stuck with

social prejudices developed.(ALONSO, 1979)

3.1. Eurydice network in Europe

The Eurydice network covers schools in about 30 European countries and has deploying

schools’ autonomy gradually and is looking for full knowledge processes that led to the

transfer of the decision-making powers to schools and the way the schools answer on their

responsibilities vis-à-vis to higher education authorities.

The concept of "school’s autonomy" refers to various and different aspects of school

management (mainly finance and human resources). Schools can have varying degrees of

autonomy in this area. If they are fully responsible for their decisions, they are considered

fully autonomous or holding a high degree of autonomy, within the limits laid down in the

law or in general legal framework concerning to education. This does not preclude

Page 50: Financial management autonomy in brazilian public schools 2

50

appointment of other educational authorities. The schools are partially taking autonomous

decisions within a predetermined set of options or if they have to submit their decisions to

approval of a superior educational authority.

Currently, it is accepted in almost all Europe the principle that schools should be autonomous

in at least some areas of their management. This consensus is the result of three decades of

change, initiated gradually in the years 80, earning encouragement in 90 years and in the early

years of this century.

Although it is widespread in Europe, the policy of school’s autonomy resulted from a gradual

implementation process which began at 80th

years in some pioneers countries and then

expanded massively during the years 90th

. These reforms had their inspiration in the currents

of thought then in vogue. In the vast majority of cases, were imposed as part of a making -

decision process that broke from the top to the base. Central governments have assigned

new responsibilities to schools, thus schools were not the driving force of the process and

didn’t participated in the legislation drafting beyond their traditional function of advisory

character for educational reforms.

It was only from the 90th

years that the movement for school’s autonomy spread and

continuous still this decade, with new countries adopting this school’s management type. The

pioneer countries of the years 80th

and 90th

are increasing the liabilities volume held by

schools.

Although there are notable differences in traditional models of educational organization in

Europe – Federal in Germany and centralized systems in Spain, France and Italy – only two

countries stand out for their highly developed traditions regarding to school’s autonomy:

Belgium and Netherlands.

It was only from the 80th

years that the movement in favor of school’s autonomy began to

develop, usually in form of a limited responsibilities’ transfer. In Spain, the Organic Law of

Education Right (LODE) established the foundations of school’s autonomy from 1985.

In the United Kingdom (England and Wales) the Educational Reform Law of 1988 favored an

increased autonomy of schools by transferring responsibility for schools in financial and

Page 51: Financial management autonomy in brazilian public schools 2

51

human resources management area, historically held by local educational authorities. As part

of its extensive decentralization program, France adopted a regulation in 1985, which defined

the content of a restricted autonomy form. In Northern Ireland, the educational reform law

introduced similar reforms in 1989. During the 90th

years, the schools’ autonomy policy met

an expansion whose scope varied depending on the countries. The Nordic countries have

adopted a system that binds political decentralization to school’s autonomy. Following a

political consensus, Austria adopted its first reform with regard school’s autonomy in 1993.

The Soviet Union disintegration was the signal for Czech Republic, Hungary, Poland,

Slovakia and the Baltic States to adopt this management method of schools. In 1993, even

before the power transfer in 1999, the Secretary of State of Scotland decided to expand the

decentralization process, initiated in reform framework undertaken by the United Kingdom,

adopting a management model still in use: the Devolved School System (DSM). A few years

later, after a difficult parliamentary debate which continued for several years, Italy has

adopted, in 1997, an autonomy policy for schools (EURYDICE, 2007).

Other countries began to consider school’s autonomy at the beginning of this decade. Such is

the case of Germany, which from 2004 undertook pilot experiences in several Länder.

Lithuania, Luxembourg and Romania launched the process in 2003, 2004 and 2006,

respectively. Likewise, in Bulgaria, as part of a decentralization movement in favor of the

districts, schools have acquired, from 2008, greater autonomy in managing its budget.

Liechtenstein began developing schools with a specific profile in secondary level from 2008-

2009.

In recent years, countries that had already adopted an autonomy policy for schools began to

strengthen the powers that had been granted to them. The new millennium appears to have

begun a second reforms’ wave for school’s autonomy. In Spain, the new Law of Education

(LODE) of 2006, already at application stage, reinforced the principle of school’s autonomy

in planning, management and organization areas. Schools are now responsible for teaching

plans and management development and implementation, under the supervision of respective

educational authorities. In 2006, Latvia also approved new laws seeking to limit the external

control of the schools. In Portugal, Decree-Law Nº 115/98 of 4 may, came to establish the

principles of school’s autonomy, having been gradually applied in schools until 2006, when

were launched new and more concrete policies. As part of its move towards decentralization,

Slovenia stepped up too, since 2001, the transfer of responsibilities to schools. Similarly, a

Page 52: Financial management autonomy in brazilian public schools 2

52

circular issued by the Scottish Government invited schools to enjoy better their educational

freedom with the introduction of new training materials. The new French Government is

pondering increasing school’s autonomy so as to enhance the measures taken in the years 80.

In 80th

years, the process took a new direction. The reforms in school’s autonomy field were

related to democratic participation into political cause and expressing the school’s need to

open more to their local communities. In Spain, for example, in Constitution’s spirit, the

LODE was intended to apply school’s autonomy as an implementation mean of democratic

participation. All educational community parts must be represented at the center of school’s

making-decision process. Similarly, in France, a new legal status on institutions of level two

of CITE conferred them greater freedoms in management area, while in a decree of August

1985 it was established terms of school’s autonomy based on the principle of openness to the

community in which they lived. The late 80th

was also the period in which Portugal has

initiated a broad consultation on school’s autonomy, conducted by the Commission to Reform

the Education System. A meticulous study about the concept led to establish a clear

distinction between school’s autonomy while governance and school’s autonomy while

management. In addition, a debate took place on management bodies involved in these new

school’s granted freedoms: Should they be seen as governance agents, open to representation

of education careers and community or as management agents, accepting only participants

linked the internal life of the school? (DA MATA, 2007).

It’s questioned the predominance of teachers in making-decision process, as well as the

powers that were granted to them. Granting new freedoms to local participants continued to

be, in the 90th

years, an open question, which came to join another concern, the efficient

management of public funds. The reforms concerning school’s autonomy began to be

strongly linked to a move in two directions: decentralization and implementation of a policy

agenda of the "New public management". The new public management intends to apply

principles of private sector in public services management and is governed by five maxims:

put the customer at the center of State’s activities, thus gradually changing the public sector

mindset; decentralize responsibilities until the level closest to action field; make public

officials accountable to the community; increase services quality and the public bodies

efficiency and replace the traditional control procedures for results evaluating (HOOD, 2001).

Page 53: Financial management autonomy in brazilian public schools 2

53

By this way the responsibilities’ decentralization to local communities and school’s autonomy

are linked to increase school’s management efficiency, taking granted that decisions taken at

the level closest to action field ensure a better use of public resources. This bi-directional

theory boosted the reforms adopted in this period in Czech Republic, Poland, Slovakia and the

Baltic States where the break with the old system, highly centralized, also served as an

opportunity for the adoption of new rules of public administration. In Nordic countries, the

school’s autonomy was also linked to political decentralization process that converted local

authorities in major authors of school management. The school’s autonomy is often on the

same legislative framework of policy decentralization – as two overlapping boxes – since

local authorities are covered with new responsibilities they may in turn delegate new

obligations to schools in their area.

The vision of school’s autonomy had a little evolution in this decade, because new

responsibilities transfer’s to schools ceased to be part of a global process of political and

administrative structural reform. In most countries the school’s autonomy is now widely seen

as a tool to be used to improve education quality. Whether it's a country that relaunch a

process already started in the last decades – such as Bulgaria, Czech Republic or Portugal or a

country that is taking the first steps towards the school’s autonomy such as Germany,

Luxembourg or Romania, the question focuses now on a careful examination of

responsibilities to be transferred and a greater attention to educational autonomy that seems to

be more closely related to the improvement of educational results.

This renewed interest in school’s autonomy is characterized by a greater number of

experiments to study how schools are using their new powers and to understand school’s

autonomy effects. In last decades, with some Scandinavian countries exception and other

limited experiences, school’s autonomy was applied without any transition period or

experimentation. We saw in the past decade a more pragmatic trial approach. For example,

since 2004, most German Länder has conducted experiments that are examined closely in

order to understand the ongoing processes. Similarly, in Czech Republic, from 2004 school’s

autonomy reforms were tested in 14 schools of CITE levels 1 and 2, forcing schools to

develop a self-curriculum from 2006. Luxembourg also took out a pilot experience markedly

focused on pedagogical aspects in CITE level 2 institutions. In Portugal, the new contractual

policy is currently being tested in 24 schools, chosen from a set of voluntary schools which

had already performed self-evaluations. Thus, autonomy is gradually developing in various

Page 54: Financial management autonomy in brazilian public schools 2

54

areas: teaching (including curriculum), human resources, social services and financial

management. Romania followed the same path in 2006, testing a new autonomy system in

about 50 schools of CITE levels 1 and 2. In 2006-07, Slovenia also initiated an experiment

using flexible hours (leaving for schools to decide how to distribute the time by different areas

and how to organize transcurriculares activities, project work, etc.). If the policies of school’s

autonomy followed different currents of thought at the time, the political process of making-

decision and reform’s implementation doesn't seem to show the same diversity degree.

Table 3-Occurrence and types of school’s autonomy experience (1985-2007)

The ideal would be that school’s autonomy was a process with local participation. In fact and

historically this school management principle is strongly connected to the pretense of teaching

freedom by a part of people involved at local level (directors, teachers, etc.). In Europe since

the 80th

years these reforms are largely outlined under national legal frameworks, illustrative

of a making-decision model that part from the top to the base without intervention of any

tangible strength emanating from schools.

A second scenario includes several countries which have established school’s autonomy

regulations under specifically legislation designed to this order. This was the case, for

Page 55: Financial management autonomy in brazilian public schools 2

55

example, of Luxembourg which adopted specific legislation (the Law of June 25, 2004) for

management of general and technical secondary schools (Iycées and Iycées techniques) that

paves the way for a pilot project of school’s autonomy. Likewise, in Portugal, the Decree of

1998 defined the school’s autonomy framework. This trend towards the adoption of specific

legislation combined with new currents of thought in which the reforms were sustained,

spread to a greater degree from year 2000. Going forward, the school’s autonomy has become

an objective itself, apart from relying on more general reforms at national level or concerns

related to modernization of public administration.

Regardless of the model chosen (general legislation on education, specific legislation or more

flexible regulations) the fact of autonomy have been determined at central level through

legislative procedures allows us to assert that it was imposed to schools in almost all

countries. The schools themselves didn’t seek autonomy but legislation established the

transfer of new obligations without giving to schools the right to express their views on the

matter. In fact, schools have acquired new responsibilities over the heads of its claims. In

some reforms, such as those performed in Portugal or in some German Länder , the schools

had the opportunity to choose to participate or not in the pilot projects. The situation in

England is noteworthy, given that not all of schools began to assume large financial and

management responsibilities, as there are still some categories of schools with more freedom.

Schools can, in principle, opt for a most appropriate legal category to its characteristics and

aspirations.

The degree of school’s autonomy granted in Europe can be classified into the following

categories: total autonomy when a school takes decisions, within the limits laid down by law

or in the general regulatory framework on education, without the intervention of outside

bodies (even if it has to consult higher authorities); limited autonomy occurs when schools

make decisions within a framework of a set of predefined options by a higher educational

authority or has to obtain the approval from a higher authority and without autonomy when

they can’t make decisions in a particular area.

In Belgium, Latvia and Sweden, schools have total autonomy (within the legal framework) in

funds administration and budget lines. In Netherlands the delegation formally can occur in all

areas, although it is not a general rule. In Denmark, depending on the type of expenditure, the

decisions can be delegated (or not) in schools by the administrative body or taken by schools.

This delegation of powers takes place in Netherlands and in Finland, except for the costs of

Page 56: Financial management autonomy in brazilian public schools 2

56

installations that is not a matter for schools. Greece constitutes an exception, given that the

running costs are determined by school (but are after approval) or a list of predefined

priorities. In Germany is the case of data-processing equipment acquisition.

In Bulgaria, Ireland, France, Cyprus and Romania decisions about this are not school’s

responsibility, they are taken by higher education authorities. However, schools can be

consulted during the process. In Lithuania the autonomy is limited in both categories of

expenditure. In France the decisions relating to operating expenses and purchase of computer

equipment can be taken by schools upon approval of the higher education authority. In

Liechtenstein the degree of autonomy varies according to the level of expenditure. In

Netherlands the competent authority delegation (bevoegd gezag) on capital expenditure and/or

good’s procurement is formally possible, although it is more common to remain in the same

authority field. Flemish-speaking schools in Belgian, French and Germany and Italy have

autonomy even in terms of private fund raising and use such as donations, revenue from

leases and loans.

Table 4-Autonomy in raising and use of private funds

Page 57: Financial management autonomy in brazilian public schools 2

57

In many cases, the making-decision responsibility in schools differs depending on the budget

line is related to capital expenditure and acquisitions, operating expenses or purchase of data-

processing equipment. Romania and Cyprus are the only ones in which no area of public

funding is subjected to a decision at school’s level. In most cases, schools decide more with

operating expenses and acquisition of equipment than capital expenditure.

In schools the Directors assume almost always some making-decision responsibility. Decide

together with teachers in Bulgaria, Germany, Malta, Austria and the United Kingdom

(Scotland). Decide autonomously in Belgium (schools in which French-speaking and

German-speaking communities are directly responsible), in Baltic States, in Hungary,

Slovakia and Finland. In about half of the countries the school’s management organs involve

in making-decision process at least in some of the areas and in Spain assume full

responsibility for all areas of public financing reported herein.

Table 5- school’s decision-makers on use of public funds

In most European countries, school’s autonomy was accompanied by the establishment of

new management bodies within the schools, holding a making-decision or advisory role. As a

Page 58: Financial management autonomy in brazilian public schools 2

58

general rule, their nature and their composition were made binding by general legislation or

administrative measures laying down the responsibility transfer framework for schools. So, as

an example, Bulgaria, Denmark, Estonia, France, Lithuania and Slovenia ordered the creation

of management bodies in schools. In England and Wales, the school management bodies have

a long history, but the local education authorities had an enormous discretion in the way they

act and in its constitution and it wasn’t mandatory for every school to have its governing body

until the publication of the law of education in 1980. The Belgium's French-speaking

community in 1997 adopted the legislation (décret missions) which forced the creation of a

Participation Council (conseil de participation) and the German-speaking community adopted

recently a Pedagogical Committee (Pädagogischer Rat) in all schools, regardless of their

sector or "organizational entity" (public and subsidized private sectors). Similarly, in the

Czech Republic, the school’s organs that were initially optional became mandatory from

2005. In other countries such requirements affect only certain school’s components of

network. Thus, in the Flemish-speaking community of Belgium, only schools accountable to

their community are required to set up these organs. A minority of other European countries,

the establishment of management bodies is left to school’s criteria. In Bulgaria, Latvia,

Poland and Iceland the school’s management bodies are enrolled in general legislation or

regulations that define school’s autonomy, but its constitution is optional. In Hungary the

1993 Act also established a kind of school organ (the School Board) open to schools and local

community representatives and student’s parents.

The composition of school’s management organs offers three main types of structure which

however appear to have no correlation with the degree of importance of their duties. In first

scenario the school’s management body is composed of internal members of school and thus

teachers, parents and students are represented in it. This model is followed by Belgium

(German-speaking community), Denmark, Germany, Italy and Luxembourg. These organs

can be invested of significant powers as in Denmark or have a role reportedly as advisory as

in Belgium (German-speaking community). In certain countries it is possible to include

external members, but this decision is at school’s discretion. However, in most countries, the

school’s organs are open to a more comprehensive representation which, in most cases,

includes local authority members responsible for school and, less often, representatives of the

community in general. Therefore, the composition of these bodies reflects the desire to

establish a power balance between the different professional groups involved (the school

direction, teachers, parents, students, local authorities) and the representatives of the

Page 59: Financial management autonomy in brazilian public schools 2

59

Community (business, social, cultural groups, etc.). The composition of the governing body

of the school may reflect the desire to ensure a situation of equality between the various

participating groups. That's what happens in the Czech Republic, where the school’s organ

consists of one-third of members of local authority responsible for school, one-third of

educational staff representatives and one-third of members on behalf of careers and students.

Similarly, in England, there are guiding principles designed to ensure the representation of all

interested parties in a school such as parents, educational staff, the local authority, the

community and, in some schools, the "Foundation" or the relevant religious body. However,

most of the cases, the school’s management body composition shows a willingness to give

decision-making power to one of the groups. Thus, the power is held by educational personnel

in countries such as France and Luxembourg, while, at the other end of the spectrum, in

formal bodies created in the Flemish-speaking community of Belgium, in Estonia and Latvia

the command of operations seems to be in the hands of external representatives (guardians or

representatives of the community in general).

Overall, school’s autonomy is increasingly within the framework of services and public

education improvement. This trend is supported by the development of accountability

mechanisms. Assessment procedures developed implicitly in the 80th

years but since the mid-

90th

were being more formalized under standardized and restrictive frames. In this way, the

school’s autonomy takes two aspects: on the one hand greater freedom for schools due to the

responsibilities transfer; on the other hand a control on an increasingly national scale through

results monitoring and not by national standards. As it happens in other sectors, schools went

from a system of a priori control by procedures means for a posteriori control system through

results’ analysis.

3.2. Schools in Israel

During the last decades the pressure on the Israeli education system increased, as in many

European systems, to carry out an administrative decentralization and were given greater

autonomy to local communities and to schools on educational issues. As a result, formal

education in Israel is currently marked by less centralization and standardization (Gaziel,

1996; Inbar and Choshen, 1997). The general trend to decentralization and greater school

autonomy can be traced to several trends: (a) ideological currents that seek to redistribute the

educational authority less hierarchically; (b) increasing dissatisfaction with Government

Page 60: Financial management autonomy in brazilian public schools 2

60

inefficiency, especially its reluctance to acknowledge local communities and school’s needs;

(c) deep budget cuts in early 1980, a period in which national educational authorities were

silent as to how the schools should make adjustments in line with the cuts, thus creating an

autonomy degree in fact for school’s directors (Gaziel, 1996); (d) greater parent’s

participation in schools and an increasing number of specialized schools and (f) spread of

"Local Management Schools," paradoxically implemented by the central Government

(Michaeli, 2008). Thus, the Israeli education system today is less uniform than in the past.

When placed in comparative perspective, the basic pattern of finance and governance

continues to reflect centralized decisions taken by Israeli’s Education Ministry.

Within the unified national system in Israel, there are four semi-autonomous sectors

differentiated by ethnicity (Judeo-Arabic) or religion (secular Jew-Jew-ultra-Orthodox

Jewish). This sectorial differentiation is intended to respond to cultural needs of specific

groups and especially in curricular guidelines specific to each group. In practice the three

sectors differ in relation to resources amount at disposal and autonomy degree or control

applied by the central administration. The Jewish religious sector is highly autonomous

administrative and pedagogically and controls considerably the content in their school

curriculum. The Jewish sector in addition to a greater educational freedom also receives

highest resources allocation from the Education Ministry and other governmental and non-

governmental sources (GAZIEL, 1996).

On the other hand the Arab minority is politically marginal, under constant suspicion about

their loyalty to Israeli State and the overwhelming majority resides in separate geographies

locals and a small percentage that lives in "mixed cities" does it normally in segregated

neighborhoods. These factors, among others, contribute to an excessive control of Arab

schools by most Jewish dominance. The Arab sector also suffers from considerable

discrimination in the allocation of resources and has limited access to local and non-

governmental extra features (ZEHAVI, 2009).

These characteristics result in Arab schools much more dependent on central government

resources that Jewish school. Despite the decentralization general trend, autonomy historically

existing differential in the three sectors probably affects the dynamics of curriculum

implementation. The Ultra-Orthodox sector is an independent sector, which normally does not

allow any investigation into their schools.

Page 61: Financial management autonomy in brazilian public schools 2

61

Schools in Israel have management autonomy of their funds and there is a big difference in

the amount of funds that each can receive, depending on their religious or ethnic bias. In

addition, ethnic-religious schools of Jewish origin have better results in students’

performances and supposedly better quality school management system (ZEHAVI, 2009).

3.3 Schools in Nicaragua

Since 1993, Nicaragua’s Educational Ministry (MED) develops a school’s autonomy program

where each school receives a tax transfer that is managed by a School Local Board where

parents are majority. In principle the Council has complete authority over the budget’s and is

responsible for the hiring and dismissal of teachers and school director. Parents can reward

good teachers directly and can request accounts to the system. For the first time parents in a

public school can have a voice and have the power to make the voice be heard. In practice,

the autonomous school is still in a nascent stage although promising. The parents are still

learning about how to require auditors and know about financial stability. Still, autonomous

school is a hope to increase operational efficiency and contribute to the reconstruction of

social contract between parents and teachers.

A social contract based on teacher's commitment to make the best effort to educate children,

in exchange for a decent wage and respect from parents and community. The key for change,

after a decade of excessive statist and politicization of school curriculum was the restoration

of parent’s sovereignty in their children education and restoration of social contract between

parents and school. During the Sandinista Government, there was a significant deviation of

parental responsibility, weakening the social contract.

Teachers relied on Federal Union and on Ministry to have their paychecks and don’t return

the accounts to parents. It was found that the loss of this significant connection, but often

forgotten, was a problem in Nicaragua and in other countries. As a result of a weak social

contract between parents and teachers, there was a steady decline in teaching of values in

school, values that parents want their children to learn and practice at school, followed by a

constant social status loss of teachers in the community and a corresponding loss of personal

commitment to education quality.

Page 62: Financial management autonomy in brazilian public schools 2

62

3.4 Public and private educational investments

The theme of public and private educational investment is on debate fringes about teaching

quality, but it becomes hard to know how much the system have to spend to educate a student

with the objective to give him success in professional life.

Considered as a whole, in 2007, the OECD countries spent on average about € 7,401.00 for

each student who attended the schools. Expenses vary if we consider countries individually

from less than € 3,000 per year per student in Chile, Mexico, Slovak Republic and Brazil

more than € 7,000 in Austria, Denmark, Norway, Sweden, Switzerland and United States of

America. Below the total spent by OECD countries, but with a considerable investment, are

Belgium (about € 7,000), Iceland (€ 6,900), France (€ 6,800), Australia (€ 6,700), Ireland and

Spain (€ 6,600), Finland (€ 6,400), Germany (€ 6,300), Italy (€ 6,100), Slovenia (€ 5,800) and

Korea (€ 5,600). Just below the value of € 5,000 are in descending order: Israel (€ 4,800),

New Zealand (€ 4,700), Czech Republic (€ 4,100), Russia (€ 3,800), Hungary (€ 3,700),

Estonia (€ 3,600), Poland (€ 3,100), Slovak Republic (€ 2,800), Chile (€ 2,300), Mexico (€

1,900) and Brazil (€ 1,600). Among the countries that invest more per student per year still

left United Kingdom (€ 7,300) and the Netherlands (€ 7,600). (AUD, HUSSAR, KENA,

BIANCO, FROHLICH, KEMP, TAHAN, 2011) (Font: www.oecd.org).

4. PROPOSAL FOR A FINANCIAL AUTONOMY MANAGEMENT IN

BRAZILIAN PUBLIC SCHOOLS

4.1 General characteristics

According to Paro’s (1991) research the problem of school’s administration in Brazil tends to

move between two antagonistic positions: a position sees as natural application of General

Administration criteria and principles in the school’s organization process and another parcel

takes the view that the objectives and purposes of that Administration model doesn’t align

with the needs and particularities of educational procedure considering that it has as a means

and end teachers and students.

Page 63: Financial management autonomy in brazilian public schools 2

63

Sander (1995) said that "administrative procedures, technical processes and educational

institution’s mission should be designed as components closely articulated of a

comprehensive management paradigm for improving education quality for all…. since that

from management quality properly designed and conducted depends, to a large extent, the

institutional capacity to build and distribute the knowledge, defined as the key factor of new

patterns of development and the new array of social relationships. "

Although cited in many works, the question of school’s autonomy in studies of this period is

presented in a superficial way and in some cases can be considered as a significant absence.

Discussions involving school’s autonomy are evident and strengthened from the publication

of law Nº. 9394/96-LDB, which highlights the word “autonomy” at least in articles nºs 15, 53

and 54. The Art nº 15 expresses that "education systems will ensure to basic education school

units that integrate the system a progressive degree of pedagogical and administrative and

financial management autonomy, in compliance with the general standards of public financial

law". This fact, in reality, did not advance despite the existing legislation.

Also, as part of this context, we see the revalorization of School Councils – CE, the attempts

to revitalize Student Alumni and strength parent-teacher associations-APM. These actions

indicate, at least formally and officially, that government agencies would like the community

presence within the schools.

School’s autonomy is a long required topic by directors or managers of educational

institutions. The notion of autonomy was included in letters of law Nº 9394/96 with nods to

achievement but with restrictions and limits to its scope. It configures itself as a standard to be

met: the autonomy is permitted, as long as they followed the rules. The Director is a person of

greater importance and greater individual influences in a school. He is responsible for all

activities in the school and the activities that occur around him and directly affect the

schoolwork. His leadership sets the school activities tone that creates a learning climate, the

professionalism level and attitude of teachers and students. The Director is also the main link

between school and community. Experience shows that if the school is vibrant, innovative,

student-centered, if has good reputation in society, if students have better performance than

their potentialities allow, if persons work with claw, it is almost certain that the key to success

is in the leadership of its Director (CARVALHO, 2005).

Page 64: Financial management autonomy in brazilian public schools 2

64

The decentralization process is moved by numerous and different forces: political, social and

economic and can be qualified as school’s autonomous management (GAE). It brings new

challenges for educational management, as an example, to know how to develop school’s

autonomy ensuring a well-structured education, fair and with high quality despite of

geographical, socioeconomic and cultural society’s barriers (ABU DUHOU, 2002). This

decentralization is made by power’s transfer, which, according to Rondinelli and Cheema

(2002), would be responsibility transfer for planning, management, financing and resources

allocation from central Government and its lower instances for School units.

For Hallinger, Murphy and Hausman (2002) the GAE is a system which aims to decentralize

the organization, management and administration of school, blaming the people closest to the

students in the classroom (teachers, parents and directors), giving new roles and new

responsibilities to all system’s actors and transform the teaching-learning process that is

developed in class.

Decentralization is a creation or legal/financial government services consolidation that is

below the level that decentralizes and whose activities largely escape from the direct control

of central government. In this process the government agencies become independent and

autonomous with a legal status that separates them or distinguish them from central power. In

this process of decentralization the education is no longer seen as a sole responsibility of

school, given its complexity and increasing magnification. The society, although is not sure

about what kind of education their young need is no longer indifferent to what occurs in

educational establishments. The society requires that school must be competent and

demonstrate this competence with good students results and good use of its resources, but also

are willing to contribute to the achievement of this process and decide on them (BETIATI and

PIRES, 2008).

The autonomous management occurs when there is a competence transfer from central

government (Federal, State or Municipal) to school through resources allocation. These

competences transfer had occurred more in administrative area than politics. GAE places

school in discussions center and forces it to take responsibility for initiatives that respond to

student’s needs. The argument is that local community, teachers and leaders of establishment

are those who best know their students and they are the best actors to plan specific programs

Page 65: Financial management autonomy in brazilian public schools 2

65

that they require. A GAE’s characteristic is the division of decision-making power, at least at

the level of discourse between the main actors in local scope.

Brazilian Government launched the first decennial plan of education (1993-2003) which was

the starting point for educational reforms of 90th years. The plan presented a set of policy

guidelines to reconstruction the national basic education system in a continuous process of

updating and negotiation. These policy guidelines served as reference and basis for the

processes of detailing and operationalization of corresponding States and Cities plans. The

global targets that it presented were detailed by the States, Cities and Schools electing, in each

instance, the most appropriate strategies to each specific context and to achieve the global

objectives of the plan (CH, 2005).

The decennial plan was designed from a meeting of CEPAL, a UNESCO Commission, that

occurred in March 1992 in Santiago of Chile. From this meeting came a document named

Education and knowledge: axis for a productive transformation with equity. Its main

objective was the decentralization and autonomy. The School Unit’s autonomy have not yet

materialized and movements were stronger in decentralization direction. Decentralization

programs were launched, among which the PDDE-Program Money Directly to School.

The program Money Directly to School – PDDE was deployed since 1995 by the Education

Ministry (MEC) and performed by FNDE (National Education Development Fund). This

program envisages the allocation of additional financial resources destined to elementary

public schools through Parent-Teacher Associations-APM. The plan design was based on the

principle of citizenship exercise and on decentralization of federal resources usages (and not

on school’s autonomous management) in elementary public schools. The program has the

purposes: to provide school with financial resources, credited directly into a specific account

of APM, which functions as an UEX (Executor Unit); contribute with physical and

pedagogical infrastructure improvement and improve the basic education quality; use of

resources through democratic decisions, coming from the school community. It should

promote the citizenship exercise, social control, transparency, rationality, creativity and

concern with quality and results (CARVALHO, 2005).

The PDDE resource’s distribution is based on student’s number in school census in

immediately preceding year and receiving is done by treaty signed between APM's (and not

Page 66: Financial management autonomy in brazilian public schools 2

66

between the schools) and FNDE. The Parent-Teacher Associations-APM work so as UEX

(Executor Unit) to administer the resources because Schools Units don’t have autonomy and,

by this way, don’t possess legal personality.

4.2. Proposal Specific Features

Public schools have currently financial resources, but these are allocated on APM-Parent-

Teacher Association, in order to comply with article 206 of Federal Constitution (Public

education democratic management in law form). APM is, in fact, a legal person constituted

in law form by school management members and by student’s parents who voluntarily

propose participate in resource’s management. It’s a legal entity that embodies public school

as an institution, because it has a own life and makes the management of allocated resources

with legal destination.

The financial resource’s management of schools should be used to improve results in terms of

specific knowledge, general culture, social formation and at the same time make available to

Public Manager and team, responsible for school direction, a fast action administrative tool,

efficient and accurate troubleshooting for management problems that directly affect students

pedagogical results such as: general building maintenance, acquisition of material for

pedagogical support, equipment repairs, small acquisitions, third-party services, gardening,

etc.

APM's presence at school is not new and school has made a constant charge to parents for

effective participation. The paradox is that while the presence of parents sounds almost as a

requirement, when this occurs, the reception by a part of school is not always harmonious.

Schools want parent’s actions only in actions chosen by them and in restricted areas and when

some parents extrapolate the rule, schools see the actions in another point of view and the

schools feel threatened and act like in self-defense. Most often the relationship School-APM

is not harmonic being a friction focus and school direction, to resolve conflicts, ends up

personifying itself the APM’s figure.

The law nº 5692, August 11, 1971 showed the focus given to APM. Article 41 specifies that

education is a duty of Federal Union, Federal District, States, Territories, Cities, businesses,

family and community in general, that will put resources and make efforts to promote and

Page 67: Financial management autonomy in brazilian public schools 2

67

encourage it. Already the article nº 62 stipulates the APM’s obligation in school units saying

that each educational system shall comprise compulsory educational assistance services to

ensure that “in need” students will have school’s efficiency conditions, entities to bring

together teachers and student’s parents with collaborating objective for an efficient

functioning of educational establishments. Social support services shall be, preferably, to

ensure compliance with compulsory school requirement and will include aid for school

material purchase, transportation, clothing, food, medical and dental treatment and other

forms of family assistance. It could charge the Government to stimulate the organization of

local educational assistance entities.

In general the relationship APM-School is restricted to single objective of raising funds for

the school. Although this is a partial solution to material’s resources chronic shortage

necessary for schoolwork progress (sometimes this is the only help that the school can get

immediately – APM’s own resources), it certainly should not be the only way found by school

to involve parents in their educational activities. (RIBEIRO, 2000).

Official resources do not guarantee public school’s operation. Resources are below the

required levels allowed by the participants of International Conferences (UNESCO) and

Ministry of Education. Society, really, take the responsibility to provide the minimum

conditions for school’s operation. The school takes part of this task to seek in society, in many

ways, more resources to meet their minimum needs for functioning. (BRAZ, 1999).

Hachem (2000) in his dissertation "School shared management in Paraná: path to excellence

in education?" examines in detail the Government’s real objectives in defending the shared

management. According to the author, such defense "[...] increases the social inequality, in

the way that exempts the State from its regulatory function of social differences and limits

each community to own financing capacity of school activity of their children ". (HACHEM,

2000).

Hachem (2000) considers that shared management is characterized as a policy of public

school’s privatization, expanding even more social inequalities. And, even if they insist on

bringing the school community with the discourse of shared management, in fact, it is

observed that gradually the State transfers the school’s financial responsibility to community.

This is the administrative decentralization proposal to schools by multilateral bodies, which

Page 68: Financial management autonomy in brazilian public schools 2

68

for Hachem, [...] provides school’s autonomy only in run level. This means that the cross-

functional management, meaning ‘that one who look forward and directs the improvements '

must not be decentralized, which excludes for school any possibility of 'determine the

direction in which the ship will sail', indicating that, in regard to Total Quality Management in

Education, the administrative decentralization takes place only in secondary tasks that don’t

imply on condition for the State to assume new financial burden.

In New School Magazine’s issue nº 68, August 1993, the article "Democratization – Three

schools where people learn, teach and govern", it is reported that in these schools, in Jaboatão

dos Guararapes (PE), "the Prefecture only comes with some money". The other things are for

teachers and the community’s account and risk. On page 45 appears the subtitle: "In the three

schools part of the cleaning and repairs are made by student’s parents who now and then, yet,

cover the teacher’s faults". Here we see APM in functions that pass away of their statutory

tasks, i.e. run school maintenance services and replace teachers in the classroom.

In the same New School Magazine, issue Nº 90 of December 1995, has the following text:

"the money that drips from the canteen feeds increasingly ambitious dreams of their

administrators. They plan to buy a copier to evade book’s scarcity [...] '. In addition to small

services, like light bulbs substitution and toilet’s cleaning, canteen has already accumulated a

varied list of improvements made at Lomanto Júnior school: a refrigerator, a horizontal

freezer, a four burner’s stove, two gas canisters, a blender, a mixer, a water purifier, a

candies’ display, cooking’s utensils, two stereos sound system, 50 ceiling fans for classrooms,

canteen and Director room, barriers for director room’s window and for canteen, four round

stainless trays, tablecloths and tray cloths, four vacuum flasks and hand towels.(NEW

SCHOOL MAGAZINE, 1995, p. 30-31). Would be this canteen and the APM’s function?

The State reform initiated by Fernando Collor’s Government and continued by Fernando

Henrique’s Government advocated that in case of health and education’s areas they could

have a freedom and autonomy to get from private sector through partnerships and agreements

resources for activities. In education case the way found to accomplish this perspective was

through Management Units (UEX) that has several denominations, with APM the more

common. With the reform, APM had new features. These changes were conditions to

educational institutions receive resources from the Education Ministry directly to school.

UEX is regarded as "[...] a legal entity under private law, being a representative body for

Page 69: Financial management autonomy in brazilian public schools 2

69

parents, teachers, school staff and general community"(GUIDANCE MANUAL FOR

ESTABLISHING MANAGEMENT UNITS, 1995).

The rules continue to be guided by the State. The instances within the school that have

deliberative powers, such as APM’s Council and School Board, just run what has already

been defined by Government. Within the schools only frivolous issues are under APM’s

responsibility. This must justify the disinterest of school community (internal and external) to

engage in such actions, without mentioning the excessive work hours that teachers are

required to comply, in the light of the dwindling salaries they receive.

It’s important to record that school autonomy, in Government’s optics, expressed in the

Strategic Plan for State Reforms, is in line with the proposals of international’s organizations,

as stated by Pereira "[...] The World Bank and the Inter-American Development Bank have

made loans to State Reform priority, [...] " (PEREIRA, 1998).

For World Bank education is an important factor to promote economic development. It’s

participation in this area has increased mainly in underdeveloped countries, such as Brazil.

The marketing concept is explicit in such proposals. Improvements in efficiency of public

spending and social sectors, best choice of target population and provision’s expansion of

services to poor population are emphasized. The component 'educational innovations'

provides direct funding to schools that present innovative projects (in particular in combating

repetition), establishing a form of competition between schools and introducing, in this way,

in educational system, the market values of ' efficiency '. (TOMMASI, 2003).

We highlight once again the Decennial Plan of Education that sought to reverse the

difficulties by proposing several strategies with the central objective of education

universalization and illiteracy’s eradication. The strategies presented include: a) situate the

school as a privileged and autonomous space for management, learning development, training

of citizens, creativity’s encouraging, innovation and cultural adjustment to its social

surroundings; b) strengthen the institutional spaces with agreements, partnerships and

commitment; c) strengthen school’s democratic management by formation and improvement

of community collegiate with parents and school’s members to participate actively in

definition of objectives of teaching and evaluation of their results; d) Articulate actions of

universities, the Education’s boards and other governmental and non-governmental

Page 70: Financial management autonomy in brazilian public schools 2

70

organizations, politicians, entrepreneurs, workers and other social segments, towards

achieving the plan’s objectives; e) deploy new management schemes in public schools,

granting them financial, administrative and pedagogical autonomy etc. (DECENNIAL PLAN

OF EDUCATION 1993, p. 35-41).

The last prominent strategy strengthens the defense of pedagogical, administrative and

financial autonomy in public schools and, as verified, it is a defense based on reform proposal

within Strategic Plan of State Apparatus Reform. As an example of pedagogic autonomy,

schools began to develop their Political Pedagogical Projects (PPP), but what has been done

in the field of financial autonomy?

With the State reform, the new characterization given to APM would make a school more

autonomous, but in fact, the mechanisms created instead, more link the school community to the

State, represented by parents, don’t let them articulate a more forceful action to require the

fulfilment of State responsibility.. The APM’s prospect to become a resistance space, enabling

more effective collective action, a more incisive confrontation and to require from State to comply

with its obligations was strategically poisoned, through reform implementation. State reform

advocates argue that this would allow a greater proximity of population by the institution that

provides service in the sense to control it; but, according to the strategies established by the

publication, there will be greater social participation by society through direct control of

Directors’ boards, recruited in community; but as warned, the entire organizational structure

of these councils and other participatory bodies, as in the case of Management Units (UEX),

is guaranteed in legislation. A participation, therefore, tutelary

In the year 1997 we noted a pressure on public elementary and secondary schools by the

Federal Government in order to force them to establish the Management Units (UEx), i.e.

restore and adapt APM's under the penalty of not receiving direct resources from Education

Ministry. By changes, APM has become a legal State instrument, allowing its actions were

triggered articulately according to its interests. The possible parent’s initiatives of acting with

independence in school were simply impossible. One area where State Reform acted in such a

way was over social movements. With the new characterization, APM was stimulated by the

State, through the discourse of autonomy, triggering actions with the explicit objective of

raising funds for school. Decree Nº 2896 of 12/23/98, for example, display about the ancillary

Page 71: Financial management autonomy in brazilian public schools 2

71

obligations of Management Units of public schools, beneficiaries of Money Directly to

School Program (PDDE).

In Campo Grande City, from the early 1990, were implemented some Municipal actions in

order to get fund in the community for schools and kindergartens maintenance. It was the case

of law nº 2905 of July 23, 1992, which authorized the Municipal Executive, through School

Management and APM, to lease space in municipal public schools walls. The Coordination of

Support for Student/SEMED, lays down rules for use of city schools canteens of Campo

Grande by establishing that the canteen could only be operated by APM. Similar case

occurred with the lease of sports court, a public space that could be enjoyed by young

population, on weekends, to practice sport and went on to be used only by those who could

pay for. Are these some forms, among others, whereby school ensures a significant amount of

financial resources (SILVA, 2005).

The APM’s Regulation is typically undertaken by municipal secretariats of education and has

some basic articles, such as: APM has as general purpose the collaboration on educational

process improvement and student performing through rapprochement between parents,

students and teachers, promoting integration: Government/community/school/family; APM

represents the community and the parent’s aspirations at school; APM interacts with

community as a transformation and action instrument, promoting the well-being of school

community from educational, cultural and social viewpoint: to promote rapprochement and

cooperation of community members in school activities; APM collaborates on programming

the use of school spaces by the community, including idle periods; APM participates

effectively in preparation, implementation and evaluation of pedagogical political project.

Usually doesn’t exist in statutes the assignment of managing the financial resources allocated

to school.

Parents and students normally don’t participate in the elaboration of pedagogical proposal

process, although they are considered as the primary purpose of school’s existence. Only after

drafted by teachers, staff and direction is that Pedagogical Proposal is made available to

community. Contradicting the regiment that once again highlights the enhancement of

community participation in school’s activities where student’s critical and participative

training should be the rule, the Regiment arrives ready for community. It’s not noted, in no

Page 72: Financial management autonomy in brazilian public schools 2

72

time, by parents or APM, the concern to monitor and inspect school’s management where

their children attend.

In Brazil, the school autonomy topic finds support in Federal Constitution enacted in 1988

which established participatory democracy and the possibility to people exercise power

directly (Art. 1º). The Federal Constitution of 1988 establishes as basic principles the

pluralism of ideas and pedagogical conceptions and the democratic management of public

education (Art. 206º). These principles can be considered as foundations of school autonomy

(GADOTTI and ROMÂO, 2004).

APM, although being an autonomous non-profit association as provides its default status, is

governed by laws and specifically in São Paulo State it is suffering problems, one time for its

oversight board, sometimes by Government’s carelessness that, to troubleshoot own

problems, inappropriately oriented APM (s) by FDE (Education Development Foundation) as

in the case of official resource’s transfer for hiring people via cooperatives, which has been

contested by TCE (Auditor’s State Court). The federal transfer is annual, also based on

student’s amount enrolled in elementary school and School Board and A.P.M. must determine

the priorities of its use. Note that occasionally with good intention, in order to improve

learning standards and facilitate the school’s smooth functioning APM and School Director

perform financial campaigns, because according to the standard status of APM is not illegal to

accept unsolicited donations (optional and of any financial value, services or material) out at

time of enrollment. It is also true that as law Nº 444/85, article Nº 63, subsection XV, §

"constitutes serious misconduct on the part of Magisterium’s frame the prohibition of students

participation in school activities by any reason of material deficiency". Highlight the

Constitutional precept of public school be completely free and this fact generates stalemate

between Government, School and APM whose divergent views cause tirades, earning many

times in national media space.

There is then a stalemate. On one side the law guarantee and the lack of public policies to

improve and expedite the student’s performance, on the other hand the good intentions of

many schools, that end up making mistakes trying to solve government’s deficit. The APM (s)

can perform campaigns and ask for donations, but donations must be spontaneous and out at

time of enrollment. This fact is not illegal but it must have General Assembly approve and

further verification of its implementation and accountability. The error is in preventing the

Page 73: Financial management autonomy in brazilian public schools 2

73

student has access to school activities due to lack of any species. If school decides, through its

committees for something like school membership card, proof, papers, tours, parties,

uniforms, etc., it must be decided how APM will support money for student’s need and ensure

that no student is deprived for lessons, i.e. discriminated because he doesn’t have uniform or

can’t pay for a ride, for example. In short, if school decides to go to a trip it must be with all

students or nobody will. For example, in a June party APM must develop mechanisms to give

to poor students the right to eat and drink or doesn’t make the party.

In the Statute’s article which says about APM’s purpose we see that the purpose is to

collaborate in educational process improvement at school and assistance in integration

between families, school and community. In general APM (s) don’t collaborate in the

educational enhancement and do a little in family integration within school. The integration

lack occurs for a variety of reasons, with three very strong reasons for this dissonance: the

incomprehension of people about what is participation; the lack of tradition in volunteer and

community experience by population and lack of commitment of leadership in training

community leaders. School assistance occur even more deficit, due to insufficiency of

governmental transfers and inadequacy of spontaneous donations from community. The

APM’s statute has a device that says that resources are obtained by contribution of partners,

agreements, various subsidies, donations and various promotions. Spontaneous donations and

other contributions are practically inexistent, rely heavily on the level of awareness and

participation of community, even because Government agencies themselves are keen to stress

that public school is completely free, but fail to transfer sufficient resources for schools. A

reflective question then arises: APM serves more to communities and needy students or to

Government interests?

Autonomy and democratic management require a mentality change of all school community

members – change that entails leaving aside the old prejudice that public school is only a

State bureaucratic apparatus and not a community conquest. The democratic school

management implies that community and school’s users are its leaders and managers, and not

just inspectors or, still less, mere receivers of educational services. On democratic

management fathers, mothers, students, faculty and staff assume their share of responsibility

for school project (GADOTTI and ROMÂO, 2004).

Page 74: Financial management autonomy in brazilian public schools 2

74

As we see, the Director happens to be a system "hostage", with function detour and statutory

illegality. The Executive and Financial Directors of APM participation is limited to signing

paying orders to pay for something that, for the most part, was not decided in an APM

meeting and only by school Director. This situation is serious, because it takes a large part of

the working time of school director, harming his pedagogic and administrative assignments.

We can affirm that in big schools (around 1,500 to 2,000 students) the main function of

school that is educational development is passed by the Director. Analyzing the publications

in Daily Official Publication of São Paulo State we noted that administrative processes of

recent years are all financial or administrative and not educational. In short, nobody wants to

lose his post.

It is common the School Director to say he is APM and School Council, referring to his

ability to manipulate the collegiate or that there is no interest for people in participating. It’s

almost non-existent any verification request of balance sheets, invoices and purchases on the

part of School Council or others community members. Usually the School Council’s members

are called, sign the balance sheet and it is posted on the School’s wall for public knowledge

without any questioning.

When Parent-Teacher Associations were idealized inspired in USA example, it wasn’t took

into account that in USA there is a community participation spirit reached to the schools from

ground to up. In Brazil the system was born from top to bottom and was created through

Decree, as has occurred in many other sectors of the public organization.

With the gradual function’s accumulation that school was taking to itself, APM (s) turned into

complex institutions in administrative point of view, because it performs since didactic

material’s purchase, small building reforms and coming up to absurdity point to hire

employees (in State schools of São Paulo), assuming a State responsibility. This utilitarian

and mercantile vision turns out to obscure its true function, which would be to promote school

and community integration.

The School routine of only call parents to receive children’s complaints or to donate money or

services to APM, over the years, generated weariness and disbelief. It is necessary to

strengthen the real participation inside schools. APM must assume its role in school

Page 75: Financial management autonomy in brazilian public schools 2

75

democratization process. The great task of public school conductors is to make possible the

community’s participation and work.

Public school’s objectives are very well defined in Federal Constitution, State Constitution,

Municipal organic laws and its own internal regulations. APM, in a school with financial

autonomy should be replaced in its duties for School Board (CE), made up by mothers,

fathers, management team members and community people from school location and

volunteers.

The School Board (CE) must have its duties specified by law and school’s bylaws for social

control of school activity and make commitments and approvals of school’s financial

movement (filter first). It is administratively impossible and legally complicated for APM, in

the manner that works today, to participate in planning and supervising school’s results and

educational performance.

The School Board (CE), replacing APM as a representative of local society, has to keep as

exclusive objective its participation in the stages of Pedagogical Plan elaboration, monitoring

of its stages, results evaluation and financial activities monitoring, authorizing purchases and

making the prior approval of the monthly balance sheets. The School Board (CE) must

function as an audit organ and advisory services and not as a UEx (Management Unit) of

government budget.

It makes no sense that the public funds earmarked for school be transferred to a non-profit

civil society and with the aggravating factor that the absolute majority of its components have

no knowledge of the laws governing its use and neither has, this institution, qualified

personnel to carry out the necessary administrative acts.

Director, in most schools, is who manages resource’s application. What is the reason of the

existence of an intermediate entity? It would be just to fulfill the constitutional rule of a

democratic management?

Our proposal is that school itself is a Management Unit (UEx), namely, that School has its

own CNPJ and that may manage itself the resources that would be transferred into the budget

of an annual work plan prepared in conjunction with the Municipal Secretary of Education,

Page 76: Financial management autonomy in brazilian public schools 2

76

combined with the legal transfers from Federal and State Government. So the Director

assumes legally figure of Expenditure Originator (OD) of Management Unit (UEx) with

others public officials necessary to carry on others functions in compliance with the legal

regulations for public resources correct use.

The APM would be named School Board (CE) with democratic participation in the school

pedagogical management as main function, collaborating in Pedagogical Plan drafting,

overseeing its compliance, verifying teacher’s performance, exerting the role of ombudsman

community organ to a correct use of school funds, charging an effective learning, an efficient

faculty performance and a healthy community-school relationship. The School Board (CE)

wouldn’t be, from here, an association used by school to manage its resources and would

become an association that works closely with school to a better result and a rational use of

public resources. The school governing body would have administrative and legal

responsibility for correct use of resources, legally designated by competent government

sphere at the time of appointment of the Director and his management team. The School

Board (CE) would give authorizations for acquisitions and would make the prior approval of

the monthly trial balances to be sent to the control organs.

The resource’s decentralization for education comes to the municipalities, but not down to

School Units. The schools stay on dependence of external sectors of educational department

or other departments to receive their daily needs of building maintenance, material of

everyday use and small third-party services. If the States and the municipalities comply with

the existing legal provisions and promoting management autonomy of schools with the

allocation of an annual budget, with school itself being an Executor or Administrator, most

school’s large or small daily problems would be mitigated or resolved, generating including a

relief on existing demands in State or municipal bodies.

Budgetary revenue flow is shown in Figure n° 4 on the next page. We see that federal

educational resources decentralizations to States and cities don’t arrive until schools. Rare are

States and cities governments that pass some extra feature to APM's or similar. Schools are

thus dependent on resources application by Municipalities or States in their buildings and

educational projects.

Page 77: Financial management autonomy in brazilian public schools 2

77

To decentralize resources it’s necessary Political Will. They are required for permanent

material acquisition, consumables and third parties services and shall be based on the school

building age, on land area, on built-up area and on number of students enrolled. There is also

the need to allocate personnel to form, within the school, a small administrative team to

advise the Director on correct use and accountability of resources received (basically a

shopping clerk, a treasurer and the school director as Expenditure Originator). The State will

have more qualified people for resource’s management and greater ease for administrative

and criminal responsibility of public servants involved in the proccess.

Figure nº 1 – APM’s RESOURCE STREAM

DOAÇÕES E

CON TRIBUIÇOES

Page 78: Financial management autonomy in brazilian public schools 2

78

4.3 Proposal advantages

The proposal aims to give legal personality to School Unit (CNPJ) for own financial resources

management projected for materials and services necessary for pedagogical operation and for

building maintenance, decentralizing small maintenance services and small acquisitions. With

this the resource’s management becomes part of school management function and ceases to

belong to an Association (APM) that works currently as an intermediate unnecessary. The

Autonomy here defended will relieve also municipal and state agencies that take care of

maintenance and recovery of buildings, since it will be only with great mounts work as

general reforms, expansions and new buildings construction. The program money directly

from school’s resources (PDDE) also would pass to the school itself and no longer to APM.

The municipalities, having their schools as UEx (Management Units), can plan decentralized

budgets for each school unit, reducing municipal administration of executing small services

and small acquisitions. The advantage to school is that the ready acquisition and execution of

small services stay in exclusive dependence of its efficiency in the management of the funds

available.

In the current system where the school units don’t have autonomy, the flow of services

degrades because if municipality or state’s service executing agency cannot answer

satisfactorily, there is no alternative to school manager besides wait in line the requested

service. (Figure nº 2, below)

Page 79: Financial management autonomy in brazilian public schools 2

79

Figure nº 2 - FLOW OF SERVICES: SCHOOL WITHOUT AUTONOMY

Currently if a school requires replacing a faucet, a lamp or a valve repair it should forward a

request to upper echelon (City Educational Department) and this forwards to service’s

subordinate organ. It can take 30 to 60 days. We can still talk about the delay required for

consumables supply for school’s daily operation and teaching specific projects to each school.

Page 80: Financial management autonomy in brazilian public schools 2

80

When a school unit already has autonomy in financial management the service flow (Figure

Nº 6, below) is smoother because the problem’s solution depends only on school’s

management efficiency. The annual work plan details most of expenditures that will be

undertaken, which facilitates School Board’s action on approval school’s monthly accounts.

The extraordinary expenses which happens to appear are more easily treated because most of

those involved in the process (school management and community) is nearby and works

seeking the common objective of well administer school unit. We note that in general there is

no retentions in the stream, except in cases where extraordinary expenditure beyond the

existing reserves and demand management team action over governing authorities.

Figure nº 3 - FLOW OF SERVICES: SCHOOL WITH AUTONOMY

Page 81: Financial management autonomy in brazilian public schools 2

81

4.4. Possible conflict points

Possible conflicts are as follows:

a) between the new School Council (CE) and the School Direction until the process is

absorbed, because School will become the Management Unit (UEx), function before

carried out by APM;

b) Between School Direction and the School Board (CE) until School absorbs the new

functions of the new body: democratic participation within planning system,

pedagogical follow-up and society control agent on school’s activities, charging results

and effective actions for improving education quality;

c) Between the School Direction and upper echelons responsible for funds transfers.

This conflict can occur until all administrative steps are assimilated and autonomy

process understood and deployed;

d) Between the School Board and Community. Conflicts may occur until community

be aware of real Council’s legal functions and get involved in a democratic and

responsible participation of social control of educational activities developed within

the school.

4.5 Minimum Legal Adequacy for proposal deployment

4.5.1 In Federal Sphere:

a) Regulate the Art. 3º of LDB, mainly on item VIII that says: "democratic management

of public education, in the form of this law and education system’s legislation".

b) Regulate the Art. 12º of the LBD that gives responsibility to educational

establishments, in compliance with common standards and own system educational

standards: in item (I) the task to draw up and execute the pedagogical proposal; in item

(II) to administer its staff and its financial and material resources and in item (VI) the

mission to link up with families and community, creating integration processes

between society and school. At this point school boards will be important as liaison

Page 82: Financial management autonomy in brazilian public schools 2

82

school/community and as an integration enabler required by law and necessary for an

efficient and concatenated education with community’s objectives where school is

located. This will be the legal role which should be assigned to school boards and not

to be public resource’s manager for school network (as is the case currently with the

APM 's).

c) Regulate the Art. 14º of LDB which deals with the obligation of education systems to

define the norms of democratic management on basic education, according to

principles of education professional’s participation in pedagogic project drafting and

school and local communities’ participation in school councils or equivalents.

d) To force States and cities to comply with the establishing in the Art. 15º of LBD:

"educational systems shall ensure public school units to progressive autonomy degrees

of pedagogical, administrative and financial management, in compliance with the

general standards of public financial law".

e) Make the calculation provided for in Art. 74º of LBD, referring to educational

opportunities’ minimum standard for elementary school, based on minimum cost per

pupil calculation, able to ensure quality education, is also used to support the annual

budget for each School Unit.

f) Make each School Unit is a UEx (Management Unit) in order to fulfill that establishes

the § 3º of Art. 75º of LDB, for supplementary and redistributive action of Federal

Union and States to correct access disparities and ensure minimum standard of

teaching quality and on the basis of criteria laid down in paragraph 1º and 2º allowing

Federal Union, States and cities to make direct resource’s transfer for every

educational establishment, considering the actual number of students who attend

school.

g) Modify the item I of § 2º of article 22º of law nº. 11947, of June 16, 2009 which

establishes: "directly to own school’s representative Management Unit (UEx), or that

qualified as social assistance or direct charity and free service to the public" to

"directly to autonomous school unit or to that qualified as social assistance or charity

service direct and free to the public".

4.5.3 In the State and Municipal spheres:

The Guidance Manual for Constitution of Management Unit (UEx), updated in July 2009 and

issued by Coordination of Programs Implementation of Directorate of Educational Actions of

Page 83: Financial management autonomy in brazilian public schools 2

83

FNDE-National Education Development Fund of the Ministry of Education, defines what is a

UEx (Management Unit): A civil society with legal personality under private law, non-profit.

The same Manual establishes as duties of the UEx (s): administer resources transferred by

Federal, State and Municipal agencies; manage resources from community and private entities

donations; control resources from promoting of educational campaigns and other sources;

promote educational activities, equipment’s physical maintenance and the purchase of

materials necessary for school’s operation and accountability of resources transferred,

collected and donated. So the question is: how, legally, a Manual issued by Ministry of

Education may establish assignments for a civil society with legal personality under private

law?

These types of society’s objectives are, by law, laid down in its statute and the content thereof

is voted by the Assembly that constituted it and cannot be imposed by government agencies.

The Government of São Paulo established by Decree n° 12983/78 a Standard Status for APM

(s). The second article of the Decree establish about the nature and purpose of this

Association: school’s auxiliary institution that has the purpose to collaborate in the

educational process improvement, school assistance and in integrating family-school-

community. The third and fourth articles complement each other: the entity with social and

educational objectives has no political, racial or religious character and no lucrative purposes.

To achieve the purpose for which it is intended the association intends to collaborate with

school direction to achieve educational objectives collimated by school, represent the

community’s and parent’s aspirations at school, mobilize community’s human, material and

financial resources, to help the school, providing conditions to enable teaching improvement,

school support development, socioeconomics’ and health’s area activities, building,

equipment and facilities conservation and maintenance, schedule of cultural and leisure

activities involving the joint parents, teachers and students participation, small construction

execution in school area, which should be monitored and supervised by the Foundation for

Educational Development, collaborate on programming the school building use by the

community, including idle periods, extending the concept of the school as "home of

education" to "Community Activity Center" and promote interaction between parents and

teachers allowing to parents educational objectives information, teaching methods and

processes and about student’s results. Teachers would have a greater vision about student’s

environmental conditions life at home.

Page 84: Financial management autonomy in brazilian public schools 2

84

Already the XVIII subsection of Art. Nº 5 of Federal Constitution says that the creation of

associations and, in form of law, cooperatives are independent of authorization, being

prohibited the State interference in their functioning. So, it doen’t look cool the imposition of

a common statute for APM(s).

For a legal arrangement it would be desirable that States and Cities that want to really grant

autonomy to their schools edit local laws granting to school units the status of autonomous

organ with an own CNPJ. From this point, grant to schools an annual budget compatible with

assignments that they have such as: consumable’s purchase (costing), third-party services and

permanent materials (capital) necessary for installations functioning and their didactic-

pedagogical activities, extinguishing the so-called APM's and promoting the establishment of

school boards to effectively occur a social control over School’s activities and an effective

monitoring of the progress of the annual budget of each unit.

Professor José Mário Pires Azanha says that today in fact, the school autonomy principle

became an empty expression. The politics, administrators and teachers verbal adhesion to

autonomy principle picked out of this term any operative force. The concern is to establish it

as letter of rules. Nothing is done to develop in every school and members the perception that

the autonomy exercise is the only defense against the "guiding” packages from central organs.

The teaching profession as a whole needs to be educated for this exercise. It is also noted that,

in general, Municipal Administration ignores relevant aspects of school autonomy meaning,

and also violates the provisions of Art. nº 206 of Federal Constitution, who, wisely,

establishes "ideas and pedagogical conceptions pluralism" as one teaching mandatory

principle.

Prof. Maria José Viana Marinho de Mattos says that financial autonomy must be accompanied

by administrative measures with regard to measures implementation for allowing school

decisions, i.e. it is school unit that holds the knowledge of its reality and, therefore, should

have the autonomy to decide.

She also claims that to make the resources system transfer to school units aimed financial

autonomy, several measures were implemented in Minas Gerais State such as: a) definition of

powers in financial resources transfer: b) resources targeting as school’s priorities and c)

accountability procedures of used resources. At first these measures caused impact on

Page 85: Financial management autonomy in brazilian public schools 2

85

schools, because previously, in addition that resource was insufficient, school could not

decide on purchases. On the one hand Educational Secretariat used a practice already known

for State Schools: authorization for financial resources transfer to School Association (as

APM). It wasn't carried out any action to deploy the GAE (School’s Autonomous

Management) and schools in Minas Gerais continue using an intermediary entity to manage

their financial resources.

In educational policy, the School Association (as APM) is responsible for managing financial

resources decentralized by Educational Secretariat for educational development actions. It is

important to note that can be transferred resources to costs and projects involving expenses

such as: expendable materials acquisition (school meals, maintenance, textbooks, consumer

goods and others); training courses and small repairs of school building. The School

Association is a civil society, with legal personality and private law, created by the Executive

to manage the resources received from the Secretariat and others from the municipality,

public and private entities and from promotion of campaigns made by school itself, as APM's

in São Paulo State.

Through financial decentralization decisions, APM or School Association, features resources

classified into: unlinked-resources - that are the larger share and are disposable to schools

and must be spent according to priorities established by own School Unit in its Development

Plan; linked resources – that are disposable through covenants and must be spent in projects

prepared by school and approved by governing bodies or in projects of Educational

Secretariat initiative. Among these we highlight:

a) The State Share Resources of Education Salary (QESE). These resources are

applied in expenses for professional capacitation of elementary school teachers,

statistical information, furnishings, equipment, expansion, renovation, construction

and maintenance of school buildings.

b) The resources of Fund for Maintenance and Development of Basic Education and

Magisterium Increase (FUNDEB) in which the State should spend on professional

remuneration and assessment in specific projects and activities of basic education.

c) Credit Operations Resources which are contracted resources from international

organizations to teachers capacitation actions, equipment for public schools,

Page 86: Financial management autonomy in brazilian public schools 2

86

computer’s purchase for public schools, acquiring books for elementary school

libraries and equipment for school’s administrative area.

d) Resources Collected by the School itself through donations and aids granted by legal

entities (public or private), by individuals or by community groups.

Thus, financial transfers are distinguished aside their nature also considered two other

variables: the first relates to developed projects, because not all schools participate in all

projects and the second is related to social equity, namely, Educational Secretariat must have

the objective to ensure more resources for those who have less and need more. Since the

beginning of decentralization policy implementation the State requires some conditions to

make financial resources transfer to schools. These demands are: a) resource implementation

plan approved by School Board; b) Bank operation of resources; c) purchases with invoice

and d) accountability standards approved by School Board’s representatives.

Minas Gerais, like in other States, the financial decentralization is performed through a

School Unit appendix. The legislation seeks to encourage family participation giving to

School Association autonomy to decide where to spend certain features that will receive. The

School Unit itself still lacks autonomy and depends on the existence of a civil society, with

private-law legal personality to manage the resources received.

In the proposal here presented School Units acquire an own legal personality established by

local law, with CNPJ (juridical person national register) and a minimum required

administrative structure to manage the budgetary resources. The APM figure or School

Association ceases to exist and gains strength the School Board’s role, consisting of parents,

teachers, staff, people, members of civil organizations, foundations and companies that belong

to the community where the school is located and that want to participate in school’s

democratic management. The School Board is the body which participates, along with school

direction and school’s management team on preparation, implementation and monitoring of

the work plan or annual objectives plan, pedagogical plan and approves School’s accounts,

sent “a posteriori” to governing bodies. Schools thus stablished can then receive from Federal

Government, States and Municipalities the necessary budgetary funds, make the human

resources and material management, reducing central administration’s work that would be

directed to supervision, monitoring, advice, and assessment’s functions.

Page 87: Financial management autonomy in brazilian public schools 2

87

4.6 – Autonomous Schools: examples and data

There are already Schools in national educational system with administrative and financial

autonomy and feature, in parallel, a good performance in evaluation systems managed by

MEC. The table nº 6 shows a result’s extract of IDEB – Basic Education Development Index

for comparison purposes, that shows schools with and without financial autonomy. This

doesn’t imply that financial autonomy is the only responsible for the good performance but is

one of the components which allows to school walk for a good result and leave our country

for an index among the most developed countries in education.

Table nº 6 - IDEB Results Comparison

School Situation 2005 2007 2009

COLÉGIO BRIGADEIRO NEWTON

BRAGA Autonomy 5.8 6.0

COLÉGIO DE APLIC DA UNIV FED DO

RIO DE JANEIRO Autonomy 7.3 7.1 6.2

COLEGIO MILITAR DO RIO DE JANEIRO Autonomy 6.4 6.4

COLEGIO PEDRO II Autonomy 6.8 7.0 7.6

COLEGIO PEDRO II - UNIDADE

ESCOLAR SAO CRISTOVAO II Autonomy 6.0 5.6

COLEGIO PEDRO II -UNID ENGENHO

NOVO II Autonomy 5.4 4.3

COLEGIO PEDRO II UNID HUMAITA II Autonomy 6.6 5.7 6.4

COLEGIO PEDRO II UNIDADE ESCOLAR

TIJUCA II Autonomy 5.9 5.1

FUNDACAO OSORIO Autonomy 5.4 6.0 5.3

EM CORA CORALINA No

autonomy 3.9 3.6 3.3

ESCOLA MUNICIPAL VICENTE LICINIO

CARDOSO No

autonomy 3.2 3.4 3.6

ESCOLA MUNICIPAL DARCY VARGAS No

autonomy 4.0 4.8 2.5

ESCOLA MUNICIPAL BENJAMIN

CONSTANT No

autonomy 4.1 4.5 3.7

COLEGIO MILITAR DO RECIFE Autonomy 7.2 6.6

ESCOLA MUNICIPAL ANDRE DE MELO No

autonomy 2.9 2.6 2.3

Page 88: Financial management autonomy in brazilian public schools 2

88

School Situation 2005 2007 2009

ESCOLA MUNICIPAL ANTONIO FARIAS

FILHO No

autonomy 2.8 2.7 2.8

ESCOLA MUNICIPAL ANTONIO

HERACLIO DO REGO No

autonomy 2.6 2.6 2.6

COLEGIO MILITAR DE FORTALEZA Autonomy 6.2 6.8 6.9

CMES DOM ANTONIO ALMEIDA

LUSTOSA No

autonomy 1.9 3.0 3.7

CMES FRANCISCO DOMINGOS DA

SILVA No

autonomy 2.5 1.2 1.8

CMES FRANCISCO EDMILSON PINHEIRO No

autonomy 2.7 2.4 3.2

CMES MARIA VIVIANE BENEVIDES

GOUVEIA No

autonomy 2.5 3.3 2.4

CMES MARIA ZELIA CORREIA DE

SOUSA No

autonomy 2.2 1.6 3.7

COLEGIO MILITAR DE MANAUS Autonomy 6.0

ESC MUN ABILIO NERY No

autonomy 3.0 2.6 2.9

ESC MUN ALFREDO LINHARES No

autonomy 2.5 2.3

ESC MUN ANA MOTTA BRAGA No

autonomy 3.0 3.1 2.8

ESC MUN ANA SENA RODRIGUES No

autonomy 3.2 3.6 3.1

Source: http://sistemasideb.inep.gov.br/resultado/

The autonomous school must have an annual budget which allows the Director to solve, if not

all, at least most of School’s internal problems. The budget volume will depend on autonomy

level that superior entity (Federal, State or Municipal) will grant. The Table nº 7 in next page

shows data from the Pedro II College:

Page 89: Financial management autonomy in brazilian public schools 2

89

Quadro nº 7 – PEDRO II SCHOOL GENERAL DATA

Fonte: Relatório de Gestão do Colégio Pedro II relativo ao ano de 2007.

The Working Group on education Financing of INEP (National Institute of Study and

Educational Searches) of Educational Ministry (MEC) published a report in the Educational

Studies Magazine, volume 82/2001, which brings a table where estimates the cost of a school.

The report takes into account costs in the classroom (teachers, aides, didactic material and

equipment), costs within the school (Director, Secretariat, monitoring and cleaning),

pedagogical support costs (pedagogical coordinator, psychologist, recreation supervisor,

librarian), operation and maintenance costs (water, electricity and telephone, building

conservation and equipment maintenance), feed costs (school lunch and food) and costs of

administration, supervision and training). Table No. 1 transcribed on the next page shows

these data:

Inscrição

da própria

Unidade

Escolar no

Cadastro

Nacional

de Pessoa

Jurídica

Código para acesso ao Sistema Integrado de Administração Financeira (SIAFI) do Governo Federal

Page 90: Financial management autonomy in brazilian public schools 2

90

TABLE nª 1 - HYPOTHETICAL EXPENSE ESTIMATE OF A QUALITY ELEMENTARY SCHOOL

Children Quantity: 600 Classes Quantity: 20 Children/classes: 1ª to 4ª series/25; 5ª to 8ª series/35 Children Journey: 8h-15h (integral journey) Teacher Journey: 7h30-16h

Nº Custo

unitário(R$)

Custo

total/ano(R$) Custo

aluno/ano(R$) % do

total

Custos em sala de aula Professores 20 2.400 639.840 1.066,40 59,2 Auxiliar (estagiário) 60 240 57.600 96,00 5,3 Material didático (kit) 600 30 18.000 30,00 1,7 Equipamento 10.000 16,67 0,9 Subtotal 725.440 1.209,07 67,2 Custos no âmbito da

escola

Administração geral Direção 1 3.000 39.990 66,65 3,7 Secretaria 1 1.500 19.995 33,33 1,9 Vigilância 2 1.000 26.660 44,43 2,5 Limpeza 2 1.000 26.660 44,43 2,5 Subtotal 113.305 188,84 10,5 Suporte pedagógico Coordenação

pedagógico 1,0 2.000 26.660 44,43 2,5

Psicólogo 0,5 2.000 13.330 22,22 1,2 Supervisor de recreio 2 400 10.664 17,77 1,0 Bibliotecário 1 2.000 26.660 44,43 2,5 Subtotal 77.314 128,86 7,2 Operação e

manutenção

Água/luz/telefone 12

meses 1.800 21.600 36,00 2,0

Conservação predial 12

meses 500 6.000 10,00 0,6

Manutenção

equipamentos 12

meses 300 3.600 6,00 0,3

Subtotal 31.200 52,00 2,9 Alimentação Merendeiras 2 1.000 26.660 44,43 2,5 Alimentos (refeições) 1.200 0,2 48.000 80,00 4,4 Subtotal 74.660 124,43 6,9 Custos na

administração central

Formação profissional 20 200/professor 4.000 6,67 0,4 Administração e

supervisão 5% do custo

total 53.996 89,99 5,0

Subtotal 57.996 96,66 5,4 Total geral 1.079.915 1.799,86 100,0

Source and development: INEP/MEC Relatório do Grupo de Trabalho sobre Financiamento da

Educação.

Page 91: Financial management autonomy in brazilian public schools 2

91

The items in bold in unit cost column are not compatible with the reality of existing costs in

school units. Trainee and recreation supervisor (Student Inspector) can’t receive remuneration

or purse less than 01 (one) legal minimum. Water, electricity and telephone school

expenditure of this size, at least in São Paulo, don't stay for less than R$ 12,000 .00 per

month.

Current building maintenance costs are in the order of R$2,95/monthly per square meter,

depending on the building age and constancy of its use, i.e. one, two or three shifts of classes.

The INEP/MEC made a simulation of resources needed to attend PNE and from this

simulation we extract the estimated costs for the year of 2011 per student at each stage: R$

2,459.00 for 0-3 years (kindergarten); $ 1,873.00 for students of 4-6 years (preschool); R$

1,873.00 for elementary school and R$ 2,268.00 for high school.

Based on a municipal net school of greater São Paulo with 57 elementary schools and about

42,000 students we have the following average monthly consumption per pupil: water

R$14,63; electric power R$5,73; telephone R $ 1.55.

Redoing the hypothetical spending estimate table of an elementary school, that works with

two shifts of 600 students, 20 classrooms, 2500 m² of constructed area and 5,600 m² of land,

we have the following values according to Table 2 on the next page:

TABELA nº 2 - GASTO ESTIMADO PARA UMA ESCOLA DE ENSINO FUNDAMENTAL Número de alunos: 600 em cada turno Número de Classes: 20 (de 1ª até 9ª séries)

Nº Custo

unitário

Custo

total/ano Custo

aluno/ano % do

total

Custos em sala de aula Professores 45 2.400 1.723.680 1.436,40 55,54% Auxiliar (estagiário) 30 545 260.940 217,45 8,41% Material didático (kit) 1200 30 36.000 30,00 1,16% Equipamento 20.000 16,67 0,64% Subtotal 2.040.620 1.700,52 65,75% Custos no âmbito da

escola

Administração geral Direção 1 3.000 47.880 39,90 1,54% Secretaria 1 1.500 23.940 19,95 0,77% Auxiliar administrativo 2 1.000 31.920 26,60 1,03% Vigilância 2 1.000 31.920 26,60 1,03%

Page 92: Financial management autonomy in brazilian public schools 2

92

Limpeza 2 1.000 31.920 26,60 1,03% Subtotal 167.580 139,65 5,40% Suporte pedagógico Coordenação pedagógico 1,0 2.000 31.920 26,60 1,03% Orientador Educacional 1,0 2.000 31.920 26,60 1,03% Supervisor de recreio 4 545 34.793 28,99 1,12% Bibliotecário 1 2.000 31.920 26,60 1,03% Subtotal 130.553 108,79 4,21% Operação e

manutenção

Água/luz/telefone 12 meses 26.292 315.504 262,92 10,17% Conservação predial 12 meses 16.520 198.240 165,20 6,39% Manutenção

equipamentos 12 meses 1.200 14.400 12,00 0,46%

Subtotal 528.144 440,12 17,02% Alimentação Merendeiras 2 1.000 31.920 26,60 1,03% Alimentos (refeições) 2.400 0,2 48.000 40,00 1,55% Subtotal 79.920 66,66 2,58% Custos na

administração central

Formação profissional 45 200/professor 9.000 7,50 0,29% Subtotal 2.955.817 2.463,18 95,24% Administração e

supervisão 5% do custo

total 147.790 123,16 4,76%

Total geral 3.103.607 2.586,34 100,00%

The value obtained per student is R$2,586.34. It’s higher than the values of R $ 1,799 .86 and

R$1,873.00 estimated by INEP/MEC in studies.

In table 3 below are shown the investment’s values made by Federal Government through the

PDDE (Money directly to school):

Table nº 3

FEDERAL GOVERNMENT INVESTMENT THROUGH PDDE IN ELEMENTARY SCHOOLS OF A

MUNICIPALITY OF GREATER SÃO PAULO FOR THE YEAR 2011. (AMOUNTS IN R $)

PDDE RECEBIDO EM 2011 PDDE RECEBIDO EM 2011

ES

CO

LA

Alu

no

s

Cu

stei

o

Ca

pit

al

To

tal

PD

DE

/

AL

UN

O

ES

CO

LA

Alu

no

s

Cu

stei

o

Ca

pit

al

To

tal

PD

DE

/

AL

UN

O

1 719 3.828,48 957,12 4.785,60 6,66 27 956 8.442,96 2.110,74 10.553,70 11,04

2 906 5.366,56 1.341,64 6.708,20 7,40 28 1246 11.014,32 2.753,58 13.767,90 11,05

3 494 2.973,12 743,28 3.716,40 7,52 29 1574 13.945,92 3.486,48 17.432,40 11,08

4 1084 6.781,76 1.695,44 8.477,20 7,82 30 973 8.694,96 2.173,74 10.868,70 11,17

5 438 2.741,28 685,32 3.426,60 7,82 31 1212 10.908,48 2.727,12 13.635,60 11,25

6 1077 6.768,32 1.692,08 8.460,40 7,86 32 1208 10.928,64 2.732,16 13.660,80 11,31

Page 93: Financial management autonomy in brazilian public schools 2

93

7 825 5.212,00 1.303,00 6.515,00 7,90 33 1325 11.997,12 2.999,28 14.996,40 11,32

8 617 3.902,40 975,60 4.878,00 7,91 34 698 6.372,72 1.593,18 7.965,90 11,41

9 1064 6.761,60 1.690,40 8.452,00 7,94 35 1094 10.354,08 2.588,52 12.942,60 11,83

10 625 3.986,40 996,60 4.983,00 7,97 36 814 7.742,40 1.935,60 9.678,00 11,89

11 806 5.151,52 1.287,88 6.439,40 7,99 37 1057 10.071,84 2.517,96 12.589,80 11,91

12 426 2.737,92 684,48 3.422,40 8,03 38 815 7.777,68 1.944,42 9.722,10 11,93

13 602 3.872,16 968,04 4.840,20 8,04 39 793 7.601,28 1.900,32 9.501,60 11,98

14 1016 6.687,68 1.671,92 8.359,60 8,23 40 619 5.959,44 1.489,86 7.449,30 12,03

15 403 2.674,08 668,52 3.342,60 8,29 41 1434 14152,08 3538,02 17690,1 12,34

16 580 3.862,08 965,52 4.827,60 8,32 42 771 7.631,52 1.907,88 9.539,40 12,37

17 854 5.722,72 1.430,68 7.153,40 8,38 43 995 9.915,60 2.478,90 12.394,50 12,46

18 549 3.687,36 921,84 4.609,20 8,40 44 773 7.752,48 1.938,12 9.690,60 12,54

19 337 2.412,00 603,00 3.015,00 8,95 45 440 4.429,44 1.107,36 5.536,80 12,58

20 479 4017,76 1004,44 5022,2 10,48 46 1012 10.500,24 2.625,06 13.125,30 12,97

21 1393 11.956,80 2.989,20 14.946,00 10,73 47 1530 17.510,88 4.377,72 21.888,60 14,31

22 1583 13.734,24 3.433,56 17.167,80 10,85 48 869 10261,92 2565,48 12827,4 14,76

23 998 8.689,92 2.172,48 10.862,40 10,88 49 604 7.510,56 1.877,64 9.388,20 15,54

24 1514 13.210,08 3.302,52 16.512,60 10,91 50 414 5777,04 1444,26 7221,3 17,44

25 1294 11.296,56 2.824,14 14.120,70 10,91 51 274 4316,56 1079,14 5395,7 19,69

26 1397 12.208,80 3.052,20 15.261,00 10,92 52 225 3784,24 946,06 4730,3 21,02

SO

M

A 22080 160243,60 40060,90 200304,50 10,80

SO

MA 23725 235.354,40 58.838,60 294.193,00 10,80

The table above shows that the Federal Government's direct investment in school has an

average value of R$10.80 per student per year. It’s a very low value taking into account the

needs of municipal and state educational systems that in general have old age buildings, poor

facilities and lack of technological equipment and modern teaching materials.

The graph on next page shows a comparison of investment in education between OECD

member countries and some invited countries, including Brazil.

Page 94: Financial management autonomy in brazilian public schools 2

94

Chart nº 1 – investment in education OECD Countries and invited

Note that our country is so below the values average invested by OECD members and one of

the consequences is the low income that our students have in internal and external

evaluations. The test result PISA (OECD) below confirms the fact:

Table nº 4 - COMPARISON OF PISA TEST RESULT (OECD) 2009

On the overall reading scale

On the reading subscales

On the mathematic

s scale

On the science scale

Access and retriev

e

Integrate and

interpret

Reflect and

evaluate

Continuous texts

Non-continuou

s texts

Shanghai-China 556 549 558 557 564 539 600 575 Korea 539 542 541 542 538 542 546 538 Finland 536 532 538 536 535 535 541 554 Hong Kong-China 533 530 530 540 538 522 555 549 Singapore 526 526 525 529 522 539 562 542 Canada 524 517 522 535 524 527 527 529 New Zealand 521 521 517 531 518 532 519 532

COLOCAÇÃO DO BRASIL

Page 95: Financial management autonomy in brazilian public schools 2

95

Japan 520 530 520 521 520 518 529 539 Australia 515 513 513 523 513 524 514 527 Netherlands 508 519 504 510 506 514 526 522 Belgium 506 513 504 505 504 511 515 507 Norway 503 512 502 505 505 498 498 500 Estonia 501 503 500 503 497 512 512 528 Switzerland 501 505 502 497 498 505 534 517 Poland 500 500 503 498 502 496 495 508 Iceland 500 507 503 496 501 499 507 496 United States 500 492 495 512 500 503 487 502 Liechtenstein 499 508 498 498 495 506 536 520 Sweden 497 505 494 502 499 498 494 495 Germany 497 501 501 491 496 497 513 520 Ireland 496 498 494 502 497 496 487 508 France 496 492 497 495 492 498 497 498 Chinese Taipei 495 496 499 493 496 500 543 520 Denmark 495 502 492 493 496 493 503 499 United Kingdom 494 491 491 503 492 506 492 514 Hungary (MÉDIA) 494 501 496 489 497 487 490 503 Portugal 489 488 487 496 492 488 487 493 Macao-China 487 493 488 481 488 481 525 511 Italy 486 482 490 482 489 476 483 489 Latvia 484 476 484 492 484 487 482 494 Slovenia 483 489 489 470 484 476 501 512 Greece 483 468 484 489 487 472 466 470 Spain 481 480 481 483 484 473 483 488 Czech Republic 478 479 488 462 479 474 493 500 Slovak Republic 477 491 481 466 479 471 497 490 Croatia 476 492 472 471 478 472 460 486 Israel 474 463 473 483 477 467 447 455 Luxembourg 472 471 475 471 471 472 489 484 Austria 470 477 471 463 470 472 496 494 Lithuania 468 476 469 463 470 462 477 491 Turkey 464 467 459 473 466 461 445 454 Dubai (UAE) 459 458 457 466 461 460 453 466 Russian Federation

459 469 467 441 461 452 468 478

Chile 449 444 452 452 453 444 421 447 Serbia 442 449 445 430 444 438 442 443 Bulgaria 429 430 436 417 433 421 428 439 Uruguay 426 424 423 436 429 421 427 427 Mexico 425 433 418 432 426 424 419 416 Romania 424 423 425 426 423 424 427 428 Thailand 421 431 416 420 423 423 419 425 Trinidad-Tobago 416 413 419 413 418 417 414 410 Colombia 413 404 411 422 415 409 381 402 Brazil 412 407 406 424 414 408 386 405 Montenegro 408 408 420 383 411 398 403 401 Jordan 405 394 410 407 417 387 387 415 Tunisia 404 393 393 427 408 393 371 401 Indonesia 402 399 397 409 405 399 371 383 Argentina 398 394 398 402 400 391 388 401 Kazakhstan 390 397 397 373 399 371 405 400 Albania 385 380 393 376 392 366 377 391 Qatar 372 354 379 376 375 361 368 379

Page 96: Financial management autonomy in brazilian public schools 2

96

Panama 371 363 372 377 373 359 360 376 Peru 370 364 371 368 374 356 365 369 Azerbaijan 362 361 373 335 362 351 431 373 Kyrgyzstan 314 299 327 300 319 293 331 330

Data: OECD PISA 2009 database.

Note: Hungary has the value considered OECD average. Brazil is not a member of the OECD,

participates as a guest and is among the 13 worst placed.

If you look at the countries with indices above and within average in the PISA test you will

see that most of them make considerable investment in education and promote the GAE-

School’s Autonomous Management in its school’s systems.

4.7 Project Deployment proposal

Figure nº 4

School management autonomy dimensions in education (DOURADO, Luiz Fernandes).

Page 97: Financial management autonomy in brazilian public schools 2

97

It is proposed to provide administrative and financial management autonomy in which

it’s possible for School Unit:

Acquire pedagogical material (not include textbooks adopted by the school net);

Acquire material for building maintenance;

Hire third-party services for building maintenance such as: painting services, gardening

services, hydraulic maintenance, electrical maintenance, roofer, etc.;

Hire specialized technical assistance services for computers, telephony, network,

copiers, printers, electronics in general, etc.;

Acquire small and medium cost equipment to support teaching activities such as:

musical instruments, projectors, projection screens, digital screens, science lab

equipment, whiteboards, art room equipment, data-processing supplies, sporting

goods, multifunctional equipment, etc.;

To pay costs of water, electricity and telephone because when School pay itself the

bills, it will strive to avoid waste, because that leaves more money for other expenses;

To do the bookkeeping of school’s staff, keep the files and make the granting of

vacation, sick leave, payroll releases, etc.;

To do the bookkeeping of the overpayments, submit it to School Board (EC) approval

monthly and after approved, refer the case back to the upper step (City or State);

School’s meals Purchase (optional).

It would continue centralized by the State or Municipality:

Promotion of public selection for staff hiring;

Wage policy, promotions, transfers, layoffs, etc.;

School meal’s Acquisition and distribution (optional);

Page 98: Financial management autonomy in brazilian public schools 2

98

Purchase and distribution of textbooks adopted by the net school;

Acquisition and distribution of uniforms;

Acquisition and distribution of high-cost equipment and standardized furniture;

External evaluation and promotion/retention of student’s criteria.

School units feature an organization chart which, except for minor variations, fits the

model presented in Figure n° 5 below:

Figure nº 5

Basic Organization Chart

Page 99: Financial management autonomy in brazilian public schools 2

99

Becoming the basic organizational chart above in an organization chart of subordination, we

present a hypothetical organizational chart like the one in Figure No. 6 below:

Figure nº 6

Hypothetical organizational chart

The budget is proposed taking as basis the values of tables at 4.6 and taking into account the

autonomy size proposed:

Table nº 5

ESTIMATED EXPENDITURE FOR ELEMENTARY SCHOOL (REDONE)

Number of students: 600 at every turn - number of Classes: 20 (from 1st to 9th grades)

Nº Unit Cost Total Cost/year Student

Cost/year Custos descentralizados

Material didático (kit) 1200 30,00 36.000,00 30,00

Equipamento 20.000,00 16,67

Água/luz/telefone 12 months 26.292,00 315.504,00 262,92

Conservação predial 12 months 16.520,00 198.240,00 165,20

Manutenção equipamentos 12 months 1.200,00 14.400,00 12,00

Alimentos (refeições)* 2.400 0,20 48.000,00 40,00

Formação profissional 45 200/teacher 9.000,00 7,50

Subtotal 641.144,00 534,29

Administração e supervisão 5% total cost 32.057,00 26,72

Total 673.201,00 561,01

* value for food supply is insufficient.

Page 100: Financial management autonomy in brazilian public schools 2

100

If we take for based the State of São Paulo’s expense with prisoner’s feeding published on

page nº 36 of Nutritional and Feeding Service Provision of units subordinated to Public

Security and Penitentiary Administration Agency Volume 5, version June/10-Rev. 11-

Sep/2010 we have:

Table nº 6

Referential value for prisoners feeding in Sao Paulo

IE, R$1.21 + R$4.40 + R$1.21 + R $ 4.40 totaling R$11.22/day/arrested.

The FNDE’s Board of Directors changed the value of school lunch per student of R$0.20 to

R$0.30, for those enrolled in pre-school, elementary school, middle school and EJA. The

resolution is transcribed below:

The amount spent per inmate per day (R$11.22) is approximately 37 times greater than the

R$0.30/meal/day/student provided by the Federal Government for school lunches. That is, if

Schools provide a quality meal it is necessary that State or Municipality make a amount

completion over the value provided by Federal Government. If we take base on the cost of

prisoner’s feeding in Sao Paulo: 1200 students x R$5,61 = $ 6,732 .00 per day.

Page 101: Financial management autonomy in brazilian public schools 2

101

Considering 20 school’s working days/month (R$134,640.00/month) (R$1,481,040.00/year)

(11 months of school). Our budget table, with decentralized school meals and complemented

by the State or Municipality, would look like this:

Table nº 7

ESTIMATED EXPENDITURE for ELEMENTARY SCHOOL (REDONE)

number of students: 600 at every turn number of Classes: 20 (from 1st to 9th grades)

Custos

descentralizados Nº Custo

unitário Custo

total/ano Custo

aluno/ano

Material didático (kit) 1200 30,00 36.000,00 30,00 Equipamento 20.000,00 16,67 Água/luz/telefone 12 meses 26.292,00 315.504,00 262,92 Conservação predial 12 meses 16.520,00 198.240,00 165,20 Mnt de equipamentos 12 meses 1.200,00 14.400,00 12,00 Alimentos (refeições)* 1.200 5,61 1.481.040,00 1.234.20 Formação profissional 45 200/professor 9.000,00 7,50 Subtotal 2.074.184,00 1728,49 Adm e supervisão 5% do total 103.709,00 86,42 Total geral 2.177.893,00 1814,91

* Value to be complemented by State or Municipality (R$)

Table compiled by author

Currently, as school units do not have autonomy, resources provided directly by the Federal

Government through PDDE are deposited into APM’s or School Association’s bank current

account, different denominations for civil society, with private-law legal personality created

to manage school’s resources. The table on page 91, paragraph 3 shows that the values arrive

at an average of R$10.88/student/year, far short of the R$1,814.91 raised in table in paragraph

4 above.

Page 102: Financial management autonomy in brazilian public schools 2

102

Figure nº 7

GAE: STREAM TO LEGAL FRAMEWORK

Figure No. 7 above illustrates the flow for legal framework establishment. The national

political system works in such a way that the majority of law’s proposals, code reform and

new laws don’t have origin in the Legislative power but depart from Executive power

initiative that is transformed, in this way in legislature. For deployment of GAE (school’s

autonomous management) the initiative can come from both the Executive through Ministry

of Education as from Legislature making the existing legislation regulations through

Education and Culture Commission. States, Federal District and Municipalities stay with the

task of granting autonomy to their School Units and the adequacy of personnel for the

execution of tasks. School units with ordinances to grant may take administrative measures

for inscription of CNPJ-National register of legal entities of the Secretariat of Federal

Revenue, constitute the School Board, open bank account in school name and do the

administrative and financial control of its own budget based on Objectives Plan or annual

Work Plan.

Page 103: Financial management autonomy in brazilian public schools 2

103

CONSIDERAÇÕES FINAIS

In this work it was shown that there is no need for major changes in school’s functional

structure. The real need is a large dose of political will from central administrators to turn the

school’s offices in management positions and make a resource’s decentralization providing

each School Unit with a minimum annual budget that meets their educational and

administrative needs.

Another important point is that Pedagogy courses don’t prepare school managers. Therefore it

is important to invest in in-service training, both for who is taking over the position, as for the

more experienced who also need practical improvement. Schools that have better

performance, according to a survey of FVC – Fundação Victor Civita, are those in which

networks organize regular meetings between the directors. (HEIDRICH, PAULINA; 2009).

The Educational Secretariats should develop actions for system’s, improvement such as:

Create continuing training programs with a focus on pedagogical and financial management

and reflections on school’s reality; Organize meetings between school’s directors close to

exchange experiences and use technological resources to facilitate contact between principals,

as blogs and discussion forums.

States and cities need to define clearly the responsibilities of positions and functions of those

involved in the educational system. The Director should be the processes leader and the

actions of the school. The pedagogical coordinator should be the teacher’s trainer. But things

are not always this way. The lack of clarity in position’s assignment makes the papers

confused or, often, simply do not exist in school life.

When States and cities well define position’s assignments, help schools work better and work

out with objectivity the training programs. The Director must do the financial and pedagogical

and material management, strengthen the link with community and take care of relationship

with Secretariat and organizational climate. The pedagogical coordinator has as main duty do

and/or follow the continuing teacher’s training. When function’s definition is vague and

leaves room to doubts, the tendency of pedagogical coordinator is to act as a director secretary

Page 104: Financial management autonomy in brazilian public schools 2

104

or even as Deputy Director. "Overloaded, the Director seeks to divide their assignments," says

Neide Noffs of PUC-SP.

School’s networks that have own systems to analyze student’s, teacher’s and management

teams’ performance have more agility to detect system’s flaws and correct them. The

educational secretariats should be concerned primarily with: Ask school’s directors for a year

work plan in which they describe the practices which they intend to adopt in order to achieve

the objectives; Provide continuing education to manager team to use autonomy and don't

waste resources on actions that don’t impact positively student’s performance; Follow the

processes and results of implementing a school external evaluation system and offer guidance

when necessary; Choose the supervisors using technical and professional criteria.

Supervisors play an important strategic role in pedagogical monitoring and in establishing and

continuing education public policies, preventing that network loses its focus. This task is

performed when professionals are chosen by technical criteria to carry out these roles, a

continuing education and a work routine that ensures the visit to schools.

The choice for School Director positions should relapse in people who have leadership profile

and management capacity. The Director shall not take care only of administration and

infrastructure and forget that it only makes sense when used as a means to improve the

performance of classes.

The form of Director’s choice is also an important factor. Schools that have the leadership

approved by community and selected by criteria that take into account the knowledge and

skills have better performance than those in which the directors are indicated only by political

criteria. After all, the job requires competence and professionalism. The school management

courses offered by the networks contribute greatly to improve school’s results. There is, by

the directors, a strong demand for continuing school’s management education, which is not

given in their initial educator’s course.

It was asked about the best way of hiring a Director. To 49% of respondents is the election,

mainly because it ensures the community support and because the political pressure is lower.

In the opinion of 35%, the path should be the tender, while the nomination was chosen by

Page 105: Financial management autonomy in brazilian public schools 2

105

only 5% of the total, that is, not even the current nominees acknowledge that this is a good

way to choose (HEIDRICH, PAULINA; 2009).

We must form better leaders, instead of to hope that the directors have this talent themselves.

Heloisa Lück (2009) classified existing management’s forms in a school unit: pedagogical or

learning management; Administrative management; Financial management; Infrastructure

Management; Community Relationship Managing; School interpersonal relationships

Management; School results Management and Education network relationship management.

It is necessary that the Education Secretariat seek to occupy school’s direction people who

possess ability to deal with these management fields and who can: Give emphasis on

teamwork, both in terms of managers, teachers and staff, clearly defining forms of

participation and accountability; Maintain management team cohesion and commitment, and

ability to achieve these results also in the rest of school internal community and be able to

command and well-defined organizational principles.

Another important point for GAE (school autonomous management) functioning is the

continuity of public policies. The direction’s and people’s changes influence in school income

as a whole. Normally school with worse performance on the network is one that has higher

turnover of Directors. It is very difficult to make a sustainable long-term educational reform if

the system actors feel a great uncertainty about rules duration.

The school charts reveal that there isn’t a clear definition of functions of each manager and,

mainly, of the relationship between them. It is common a complete power delegation to

pedagogical coordination without a way to a direction recovery. In this situation, coordination

works with teachers, exempting the Director of any control over what happens in pedagogical

point of view in classrooms. This lack of communication and accountability makes difficult

the putting into practice of any strategic planning model for school.

It is important that States and Cities establish Specifications Guide for their units bringing

assignments of every School’s post or function. The specification guide makes easy the

interpersonal relationships and clarifies the responsibilities of each management team

Page 106: Financial management autonomy in brazilian public schools 2

106

member. The responsibilities’ demarcation and responsibilities’ delegation are paramount to

success of GAE deployment in School Unit.

We have been two reform’s waves that favored the educational rights expansion. The first

wave was the expansion of supply and the school’s approach with democratic dictates. The

second reformist wave put the theme of education quality in the discussion center. Now start a

third reform’s wave, intended to produce transformations in learning management. The

external evaluations (IDEB, for example) have shown that there is still a lot to reach a

desirable scenario, however, it is not known yet how to get unless pressing managers and

educational actors to achieve certain indexes.

One of the options is discussed in this paper, i.e. to give autonomy in fact to School’s units,

allowing the Director (Manager) to drive solution for most of problems afflicting school unit,

streamlining administrative procedures and eliminating the need for so many permits to run

the obvious and necessary.

This paper does not claim to exhaust the theme and want only to be one more axis of

discussion for this third wave of reforms that are necessary to ensure that educational system

of our country can achieve quality levels that allow our country to join the developed world

from the educational point of view.

Page 107: Financial management autonomy in brazilian public schools 2

107

7. BIBLIOGRAPHICAL REFERENCES

ABU-DUHOU, Ibtisam. Uma gestão mais autônoma nas escolas. Publicação IIE da

UNESCO. Brasília : 2002.

AKTOUF, Omar. A administração entre a tradição e a renovação. Editora Atlas, São

Paulo: 1996.

AL HAJ, Majid. Education, empowerment, and control: The case of the Arabs in Israel.

Editora da State University of New York:1995.

ALONSO, Myrtes. O papel do diretor na administração escolar. 3ª edição. Editora

DIFEL, São Paulo: 1979.

ALVES, Maria Teresa Gonçalves; FRANCO, Creso. A pesquisa em eficácia escolar no

Brasil: evidências sobre os efeitos das escolas e fatores associados à eficácia escolar. in:

Brooke, Nagel & Soares, José Francisco. Pesquisa em eficácia escolar: origens e trajetórias.

Belo Horizonte: Editora da UFMG, 2008.

AUD, Susan., HUSSAR, Willian., KENA, Grace., BIANCO, Kevin., FROHLICH, Lauren.,

KEMP, Jana., TAHAN, Kim. . The Condition of Education 2011 (NCES 2011-033). U.S.

Department of Education, National Center for Education Statistics. U.S. Government Printing

Office. Washington, DC: 2011

AYRES, Carlos Buenos. A administração pública brasileira e as vicissitudes do paradigma de

gestão gerencial. Revista Sociologia, problemas e práticas, n.º 51, pp. 29-52, 2006.

AZANHA, José Mário Pires. Autonomia da Escola, um reexame. Palestra realizada no

Seminário A Autonomia na Escola Pública, promovido pela Fundação para o

Desenvolvimento da Educação, Secretaria de Estado da Educação, São Paulo: 1992.

BAUDRILLARD, Jean. The Consumer Society: Myths and Structures., Editora Sage,

London, England: 1998.

BENJAMIN, Walter. A Modernidade e os Modernos. Editora Tempo Brasileiro. 2ª Edição.

Rio de Janeiro: 2000.

BERTERO, Carlos Osmar; CALDAS, Miguel Pinto; WOOD, Thomaz. Produção Científica

em Administração de Empresas. Revista de Administração Contemporânea, v. 3, n. 1,

Jan./Abr. 1999.

BOURDIEU, Pierre. As Estruturas sociais da economia. Seuil. Paris, 2000

BRAZ, Terezinha Pereira. Financiamento da escola pública: uma tarefa da sociedade?

Dissertação (Mestrado em Educação) - Universidade Federal de Mato Grosso do Sul. Campo

Grande, MS, 1999.

Page 108: Financial management autonomy in brazilian public schools 2

108

BURREL, G. Ciência Normal, Paradigmas, Metáforas, Discursos e Genealogia da Análise.

In: CLEGG, S. R. et al. (orgs). Handbook de Estudos Organizacionais, v.1. Editora Atlas

São Paulo: 1998.

CALÁS, Marta B; SMIRCICH, Linda. A feminist analysis of organizational

research on sex differences. Academy of Management Review, Vol. 32, No. 4, 1121–1143

Florida State University, USA: 2007.

CALDWELL, Brian; SPINKS, Jim M. Leading the self-managing school. Editora Falmer,

Washington, D.C.: 1992.

CHENG, Yin Cheong. School effectiveness and school-based management: A mechanism

for development. Editora The Falmer Press. London: 1996.

CLEGG, Stewart, HARDY, Cynthia. Studying Organizations: Theory and Method.

Editora Sage. Londres: 1998.

DA MATA, João Trocado. Autonomia das Escolas na Europa - Políticas e Medidas. Rede

Eurydice. Lisboa: 2007.

DELEUZE, Gilles; GUATTARI, Félix. Mil Platôs – Capitalismo e Esquizofrenia. Editora

34. São Paulo: 1995.

ELIAS, Norbert; SCOTSON Johan L. Os Estabelecidos e os Outsiders: Sociologia das

relações de poder a partir de uma pequena comunidade. Zahar Editor, Rio de Janeiro:

2000.

ENRIQUEZ, Eugène. A Organização em Análise. Editora Vozes. Petrópolis: 1997.

ETZIONI, Amitai. Organizações Modernas. Editora Pioneira. São Paulo: 1972.

EURYDICE AT NFER. School autonomy in England. Eurydice Unit for England Wales and

Northern Ireland: 2007.

FAYOL, Henry. Administração Industrial e Geral. Editora Atlas, 9ª edição. São Paulo:

1984.

FOUCAULT, Michel. Disciplina. In: Vigiar e punir: nascimento da prisão; tradução de

Raquel Ramalhete. Petrópolis: Editora Vozes, 2004.

FOURNIER, Valérie & GREY, Chris. At the critical moment: conditions and prospects for

critical management studies, Human Relations, vol. 53, no 1, 2000.

FRIDMAN, Luis Carlos. Vertigens pós-modernas. Editora Relume Dumará, Rio de Janeiro:

2000

Fundação Victor Civita. Perfil do diretor escolar. Estudos e Pesquisas Educacionais.

Realização do Ibope. São Paulo: 2010.

Page 109: Financial management autonomy in brazilian public schools 2

109

HEIDRICH, Gustavo; PAULINA, Iracy. Fundação Victor Civita. Quem é e o que pensa o

diretor escolar. Edição especial da Revista NOVA ESCOLA . São Paulo: out 2009.

GADOTTI, Moacir; ROMÃO, José Eustáquio . Autonomia da escola: princípios e

propostas. Editora Cortez/Instituto Paulo Freire. 6ª edição. São Paulo: 2004.

GARCIA, Walter E. Federalismo e Gestão Educativa no Brasil: notas para debate. Revista

Em Aberto. Instituto Nacional de Estudos e Pesquisas Educacionais. Vol. 1, nº 1, Brasília,

2001.

GAZIEL, Haim. Politics and policy-making in Israel's education. Sussex Academic Press,

Oregon: 1996.

GOMES, Ana; GOMES, Valeska Amaral. Custo aluno qualidade. Biblioteca Digital da

Câmara dos Deputados, Centro de Documentação d Informação, Coordenação de Biblioteca,

Brasília: julho 2009.

GUERREIRO RAMOS, Alberto. A nova ciência das organizações: uma reconceituação da

riqueza das nações. Editora da Fundação Getúlio Vargas, Rio de Janeiro: 1989.

GUERREIRO RAMOS, Alberto. A redução sociológica. Editora UFRJ, 3ª edição. Rio de

Janeiro: 1996.

HACHEM, Silvana Aparecida de Souza. Gestão escolar compartilhada no Paraná:

caminho para a excelência na educação? 2000. 217 f. 1 v. Dissertação (Mestrado em

Educação) - Universidade Federal do Paraná. Foz do Iguaçu, PR, 2000.

HALLINGER, P., MURPHY, J., HAUSMAN, C. Restructuring schools: Principals

perceptions of fundamental educational reform. Educational Administration Quarterly,

29(3): 2002.

HABERMAS, Jürgen. Critical Theory and Liberation Theology. Editora Peter Lang. New

York: 1999.

HORKHEIMER, Max; ADORNO, Theodor. A Dialética do Esclarecimento. Editora Jorge

Zahar. Rio de Janeiro: 1985.

HONNETH, Axel. The Critique of Power: Reflective Stages in a Critical Social Theory.

MIT Press, Cambridge, Massachusetts, London: 1995.

HOOD, C. New Public Management, In N.J. Smelser, P.B. Baltes (eds), International

Encyclopedia of the Social and Behavioral sciences, Amsterdam, Elsevier: 2001.

INBAR, Dan; CHOSHEN Maya. Decentralization of education authority in local

government, Milken Institute for the Study of Educational Systems. Jerusalem:1997.

KATZ, Daniel; KAHN, Robert L. The social psychology of organizations. John Wiley and

Sons, Inc. New Jersey: 1978.

Page 110: Financial management autonomy in brazilian public schools 2

110

KLIKSBERG, Bernardo. Uma Gerência Pública para os Novos Tempos, Revista do Serviço

Público, volume 118, nº 1, 119-142, Brasília: 1994.

KUHN, Thomas Samuel. Commensurability, comparability, communicability. Philosophy

of Science Association, 1982.

LAKATOS, Eva Maria; MARCONI, Marina de Andrade. Metodologia Cientifica. 2ª.

Edição, Editora Atlas. São Paulo: 1991.

LIBÂNEO, José Carlos. O sistema de organização e gestão da escola. Livro “Organização

e Gestão da Escola - teoria e prática”. 4ª edição, Editora Alternativa. Goiânia: 2001.

LIMA, Licínio C. A escola como organização educativa: uma abordagem sociológica.

Editora Cortez. São Paulo: 2001.

LÜCK, Heloísa. Dimensões da gestão escolar e suas competências. São Paulo: Fundação

Lemann/Editora Positivo, 2009.

LYOTARD, J. A condição pós-moderna. Editora José Olympio. 6ª Edição. Rio de Janeiro:

1998.

MATTOS, Maria José Viana Marinho de. A reforma educacional de Minas Gerais: A

implementação da autonomia escolar. Dissertação de Mestrado apresentada na

Universidade Estadual de Campinas, Faculdade de Educação na Área de Administração e

Supervisão Educacional. Campinas: 1999.

MICHAELI, Nir. The invisible and powerful hand: pedagogical perspectives on the

privatization of education. Mifne . 2008.

MORGAN, Gareth. Imagens da organização. São Paulo: Atlas, 1996.

MURPHY, Joseph. Handbook of research on educational administration. Segunda edição.

A project of the American Educational Research Association. San Francisco, Editora Jossey-

Bass Inc. Publishers. CA: 1999.

NOFFS, Neide. Formação de Gestores Escolares. Revista Nova Escola. Editora Abril. São

Paulo: Março 2009.

NOGUEIRA, Francisco Sérvulo Freire. Modelo Federativo, Transferências

Governamentais e Políticas Públicas: A Política Educacional de Ensino Fundamental e

Médio em Perspectiva. Dissertação de Mestrado apresentada na Universidade de Brasília.

Brasília: 2007.

PARO, Vitor Henrique. A Utopia da Gestão Escolar Democrática. XIII Simpósio Brasileiro

de Administração da Educação – ANPAE – 03 a 07 de novembro de 1986.

PARO, Vitor Henrique. Gestão democrática da escola pública. Editora Ática, São Paulo:

1997.

Page 111: Financial management autonomy in brazilian public schools 2

111

PARO, Vitor Henrique . Autonomia escolar: propostas, práticas e limites. Cadernos de

Política e Administração da Educação, Vitória, v. 1, n. 1, p. 17-19, 1999.

PARO, Vitor Henrique. A educação, a política e a administração: reflexões sobre a prática do

diretor de escola. Revista Educação e Pesquisa, São Paulo, v. 36, n.3, p. 763-778, set./dez.

2010.

PARO, Vitor Henrique . A Utopia da Gestão Escolar Democrática. Revista de Educação

(Lisboa), São Paulo, n. 6, p. 33-35, 1991.

PARO, Vitor Henrique. Implicações do caráter político da educação para a administração

da escola pública. Trabalho apresentado na 25ª Reunião Anual da ANPEd, realizada em

Caxambu (MG) de 29/9 a 2/10/2002.

PEREIRA, Luiz Carlos Bresser. A reforma do Estado nos anos 90: lógica e mecanismos de

controle. Lua Nova, n. 45, p. 49-95, 1998.

PRESTES MOTTA, Fernando C. Teoria Geral da Administração: uma Introdução.

Editora Thomson Learning, 2002.

PEREIRA, Luiz Carlos Bresser. A reforma do Estado nos anos 90: lógica e mecanismos de

controle. Lua Nova, n. 45, p. 49-95, 1998.

PIRES, José Santo dal Bem; BETIATI, Rosemeire Aparecida. Garcia. A gestão autônoma

nas escolas públicas e o papel do Diretor: uma reflexão em Gestão de Políticas Públicas no

Paraná: Coletânea de Estudos. Editora Progressiva, vol. 1, Curitiba: 2008.

REED, Michael I. Teorização Organizacional: um campo historicamente contestado. In:

CLEGG, S. R. et al. (orgs). Handbook de Estudos Organizacionais, v.1. Editora Atlas São

Paulo: 1998.

RICE. A. Kenneth. The enterprise and The environment . Editora Tavistock Publications,

London: 1963.

RONDINELLI, Dennis A.; CHEEMA, G. Shabbir. Reinventing government for the

twenty-first century: state capacity in a Globalizing Society. Kumarian Press Inc,

Connecticut, USA: 2002.

SALOMON, Décio Vieira. Como Fazer uma Monografia. Editora Martins Fontes, São

Paulo: 2000.

SANDER, Benno. Gestão da educação na América Latina: construção e reconstrução do

conhecimento. Editora Autores Associados. Campinas, SP: 1995.

SCHOPENHAUER, Arthur. O Mundo como vontade e Representação. Editora Acrópolis,

Rio: 2001.

SENNETT, Richard. A cultura do novo capitalismo. Editora Record, Rio de Janeiro: 2006.

Page 112: Financial management autonomy in brazilian public schools 2

112

SILVA, Adonias Guedes. A Associação de Pais e Mestres (APM) e a gestão da Escola

Pública no Estado de Mato Grosso do Sul – o caso de Campo Grande, Dissertação de

Mestrado defendida na Universidade Federal de Mato Grosso do Sul – UFMS, MS: 2005.

TOMMASI, Livia de. Financiamentos do Banco Mundial no setor educacional brasileiro:

os projetos em fase de implementação. In TOMMASI, Livia De; WARDE, Mirian Jorge;

HADDAD, Sérgio (Orgs.). O Banco Mundial e as políticas educacionais Cortez Editora, 4ª

edição. São Paulo: 2003.

TRIST, Eric. L. On Socio-technical Systems. Editora William A. Pasmore and John J.

Sherwood, Socio-Technical Systems: A Sourcebook, LaJolla CA : University Associates Inc.,

Londres:1978.

TRUJILLO FERRARI, Alfonso. Metodologia da ciência. 3ª Edição. Editora Kennedy. Rio

de Janeiro: 1974.

VILLASANTE, Tomás R. Redes e alternativas: estratégias e estilos criativos na

complexidade social. Editora Vozes. Petrópolis: 2002.

ZEHAVI, Amos. No Exit ? Public Funding, Private Education and Accountability in

Israel. The Harold Hartog School of Government and Policy. Telaviv Univesity, Telaviv:

2009.

WARDE, M. Jorge. Considerações sobre a autonomia da escola. Revista Ideias: O diretor-

articulador do projeto de escola. Editora FDE, São Paulo: 1992.

Page 113: Financial management autonomy in brazilian public schools 2

113

ELECTRONIC SURVEY

BETIATI, Rosemeire A. Garcia; PIRES, José Santo dal Bem. A Gestão Autônoma nas

Escolas Públicas e o Papel do Diretor: Uma Reflexão. Conselho Nacional dos Secretários

de Estado. < www.consad.org.br/sites/1500/1504/00000827.doc > Acesso 10 ago. 2011.

Departamento de educação dos Estados Unidos Gastos dos países por aluno. <

http://nces.ed.gov/programs/coe/pdf/coe_ifn.pdf> Acesso 06 ago. 2011

INEP – Instituto Nacional de Estudos e Pesquisas Educacionais

<http://sistemasideb.inep.gov.br/resultado > Acesso em 26 Jul. 2011.

Lei n. 9.637, de 15 de maio de 1998. Dispõe sobre a qualificação de entidades como

organizações sociais, a criação do Programa Nacional de Publicização, a extinção dos órgãos

e entidades que menciona e a absorção de suas atividades por organizações sociais, e dá

outras providências. Disponível em:

< http://www.planalto.gov.br/ccivil_03/LEIS/L9637.htm> . Acesso em: 26 jul. 2011.

Ministério da Administração e Reforma (MARE). Plano Diretor da Reforma do Estado.

Brasília, DF, 1995. Disponível em:

< http://www.bresserpereira.org.br/Documents/MARE/PlanoDiretor/planodiretor.pdf>

Acesso em: 26 jul. 2011.

PEREIRA, L. C. B. A Reforma do Estado dos anos 90: Lógica e Mecanismos de Controle.

Disponível em:

< http://www.planejamento.gov.br/secretarias/upload/Arquivos/publicacao/ seges/

PUB_Seges_Mare_caderno01.PDF >. Acesso em: 26 jul. 2011.

Programa Dinheiro Direto na Escola (PDDE), 2011. Disponível em:

< http://www.fnde.gov.br/index.php/programas-dinheiro-direto-na-escola> . Acesso em: 26

jul. 2011.

RODRIGUES, Leandro. História da Administração Educacional no Brasil: Da Colônia à

República Velha. Disponível em:

< http://www.webartigos.com/authors/4276/Leandro-Rodrigues> . Acesso em 23 Abr. 2011.

SIMIONATTO, Ivete. Crise, reforma do Estado e políticas públicas: implicações para a

sociedade civil e a profissão. Disponível em:

< http://www.artnet.com.br/gramsci/arquiv87.htm> . Acesso em 26 jul. 2011.

LEGISLATION AND DOCUMENTS

Associação Brasileira de Normas Técnicas. Informação e Documentação: referências e

elaboração. NBR 6023:2002.

Associação Brasileira de Normas Técnicas. Apresentação de trabalhos acadêmicos NBR

14724:2002.

Page 114: Financial management autonomy in brazilian public schools 2

114

Constituição da República Federativa do Brasil: Texto constitucional promulgado em 5 de

outubro de 1988, com as alterações adotadas pelas Emendas Constitucionais editadas até

julho 2011.

Decreto nº 6.091, de 24 de abril de 2007. Define e divulga os parâmetros anuais de

operacionalização do Fundo de Manutenção e Desenvolvimento da Educação Básica

e de Valorização dos Profissionais da Educação - FUNDEB, para o exercício de 2007.

Decreto nº 6.253, de 13 de novembro de 2007. Dispõe sobre o Fundo de Manutenção e

Desenvolvimento da Educação Básica e de Valorização dos Profissionais da Educação -

FUNDEB, regulamenta a Lei no 11.494, de 20 de junho de 2007, e dá outras providências.

Decreto nº 6.278, de 29 de novembro de 2007. Altera o Decreto no 6.253, de 13 de

novembro de 2007, que dispõe sobre o Fundo de Manutenção e Desenvolvimento da

Educação Básica e de Valorização dos Profissionais da Educação - FUNDEB e regulamenta a

Lei no 11.494, de 20 de junho de 2007.

Decreto n. 2.896, de 23 de dezembro de 1998. Dispõe sobre as obrigações acessórias das

Unidades Executoras do Programa Dinheiro Direto na Escola.

Decreto nº 7.083, de 27 de janeiro de 2010. Dispõe sobre o Programa Mais Educação com a

finalidade de contribuir para a melhoria da aprendizagem por meio da ampliação do tempo de

permanência de crianças, adolescentes e jovens matriculados em escola pública, mediante

oferta de educação básica em tempo integral.

Emenda Constitucional nº 53. Dá nova redação aos artigos nº 7º, 23, 30, 206, 208, 211 e 212

da Constituição Federal e ao art. 60 do Ato das Disposições Constitucionais Transitórias.

Emenda Constitucional nº 19, de 4 de junho1998. Modifica o regime e dispõe sobre

princípios e normas da Administração Pública, servidores e agentes políticos, controle de

despesas e finanças públicas e custeio de atividades a cargo do Distrito Federal, e dá outras

providências.

Fundo Nacional de Desenvolvimento da Educação. Diretoria De Ações Educacionais

Coordenação–Geral De Apoio À Manutenção Escola. Coordenação De Acompanhamento De

Programas. Síntese das Inovações Introduzidas no PDDE, referentes a escolas públicas, pela

Resolução nº 3, de 1° de abril de 2010, do Conselho Deliberativo do FNDE, publicada no

Diário Oficial da União (DOU) nº 63, de 5 de abril de 2010, e republicada no DOU n° 72, de

16 de abril de 2010.

INEP-Instituto Nacional de Estudos e Pesquisas Educacionais. Estimativa de gasto

hipotético de uma escola de ensino Fundamental de qualidade. Publicado na Revista

Brasileira de Estudos Pedagógicos, volume 82 de jan./dez 2001.

Lei nº 9.424, de 24 de dezembro de 1996. Dispõe sobre o Fundo de Manutenção e

Desenvolvimento do Ensino Fundamental e de Valorização do Magistério, na forma prevista

no artigo 60, § 7º, do Ato das Disposições Constitucionais Transitórias, e dá outras

providências.

Page 115: Financial management autonomy in brazilian public schools 2

115

Lei nº 11.494, de 20 de junho de 2007. Regulamenta o Fundo de Manutenção e

Desenvolvimento da Educação Básica e de Valorização dos Profissionais da Educação -

FUNDEB, de que trata o art. 60 do Ato das Disposições Constitucionais Transitórias; altera a

Lei nº 10.195, de 14 de fevereiro de 2001; revoga dispositivos das Leis n.º 9.424, de 24 de

dezembro de 1996, 10.880, de 9 de junho de 2004, e 10.845, de 5 de março de 2004; e dá

outras providências.

Lei no- 11.947, de 16 de junho de 2009. Dispõe sobre o atendimento da alimentação

escolar e do Programa Dinheiro Direto na Escola aos alunos da educação básica; altera

as Leis nos 10.880, de 9 de junho de 2004, 11.273, de 6 de fevereiro de 2006, 11.507,

de 20 de julho de 2007; revoga dispositivos da Medida Provisória no 2.178-36, de 24 de

agosto de 2001, e a Lei no 8.913, de 12 de julho de 1994; e dá outras providências.

Lei n. 4.024, de 20 de dezembro de 1961. Estabelece as diretrizes e bases da

educação nacional. Brasília, DF, 20 dez 1961.

Lei n. 5.692, de 11 de agosto de 1971. Estabelece as diretrizes e bases da educação nacional.

Brasília, DF, 11 ago. 1971.

Lei n. 9.394, de 20 de dezembro de 1996. Estabelece as diretrizes e bases da educação

nacional. Brasília, DF, 20 dez 1996.

Medida provisória nº 455, de 28 de janeiro de 2009. Dispõe sobre o atendimento da

alimentação escolar e do Programa Dinheiro Direto na Escola aos alunos da educação básica,

altera a Lei no 10.880, de 9 de junho de 2004, e dá outras providências.

Ministério da Educação. Manual de orientação para constituição de unidades executoras.

Brasília, 1977.

Ministério da Educação. Fundo Nacional de Desenvolvimento da Educação. Conselho

Deliberativo. Resolução/CD/FNDE nº 38, de 16 de julho de 2009. Dispõe sobre o

atendimento da

alimentação escolar aos alunos da educação básica no Programa Nacional de Alimentação

Escolar - PNAE.

Ministério da Educação. Fundo Nacional de Desenvolvimento da Educação. Conselho

deliberativo Resolução nº 3, de 1° de abril de 2010. Dispõe sobre os processos de adesão e

habilitação e as formas de execução e prestação de contas referentes ao Programa Dinheiro

Direto na Escola (PDDE), e dá outras providências.

Plano Diretor da Reforma do Aparelho do Estado. Ministério da Administração Federal e

da Reforma do Estado Brasília, 1995.

Presidência da República. Câmara da Reforma do Estado. Plano Diretor da Reforma do

Aparelho do Estado. Brasília, 1995.

Resolução/FNDE/CD n. 10, de 22 de março de 2004. Dispõe sobre os critérios e as formas

de transparência e de prestação de contas dos recursos destinados à execução do Programa

Dinheiro Direto na Escola (PDDE).