A educação especial sob o olhar do TCE-RS: as obscuridades da legislação no âmbito do financiamento
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| Main Author: | |
|---|---|
| Publication Date: | 2019 |
| Format: | Master thesis |
| Language: | por |
| Source: | Repositório Institucional da UPF |
| Download full: | https://repositorio.upf.br/handle/123456789/2330 |
Summary: | Public funding of special education is still considered a relatively recent topic within public policy. In this context, this dissertation is based on the legislation of special education, both nationally and internationally, on its historical conception and, finally, on the crucial point, namely, the survey preceded by the analysis of data referring to 170 opinions (Appendix) verified with the TCE / RS. To this end, a timeframe was made from 2008 to 2018, focused on resource management in the area of financing and educational policies in the area of 497 municipalities of the state of Rio Grande do Sul. The research has a qualitative nature, since it was based on the analysis of data researched by TCE / RS, IBGE, INEP, FNDE and MDE and FUNDEB, preceded by a bibliographic investigation referring to the writings already performed by Vigotsky, Mazzota, Mantoan , in the area of Special Education, and with regard to Financing, Davies and Farenzena. The data presented here are based on the assumption that the application of the special education weighting factor passed on by FUNDEB upon reaching the municipalities is added to the regular education resources, in a single sum, for only then, the funds applied as intended by the municipal management. In this sense, the objective of this dissertation is to identify what are the gaps in the legislation related to special education regarding the supervision of the TCE / RS on public spending in this type of education. It should be noted that special education is based on the norms of political-administrative organization and management provided for the different stages of basic education and teaching modalities. However, current legislation does not clearly define how the resources allocated to special education are invested, especially based on the weighting factor, which is higher than the other percentages distributed among other teaching modalities. Therefore, it appears that the TCE / RS, as an inspector, cannot point out the discrepancies in the management of resources for special education due to the legislative gap regarding the appropriation of these resources when they reach the municipalities, as the from the analysis of the Court's notes. |
| _version_ | 1871607641240764416 |
|---|---|
| author | Ferreira, Fernanda Soares |
| author_browse | Ferreira, Fernanda Soares |
| author_facet | Ferreira, Fernanda Soares |
| author_role | author |
| collection | Repositório Institucional da UPF |
| dc.contributor.author.fl_str_mv | Ferreira, Fernanda Soares |
| dc.contributor.none.fl_str_mv | Esquinsani, Rosimar Serena Siqueira http://lattes.cnpq.br/9661213429808142 |
| dc.date.none.fl_str_mv | 2019-11-26 2025-05-07T14:10:53Z |
| dc.format.none.fl_str_mv | application/pdf application/pdf |
| dc.identifier.uri.fl_str_mv | FERREIRA, Fernanda Soares. A educação especial sob o olhar do TCE-RS: as obscuridades da legislação no âmbito do financiamento. 2019. 237 f. Dissertação (Mestrado em Educação) - Universidade de Passo Fundo, Passo Fundo, RS, 2019. https://repositorio.upf.br/handle/123456789/2330 |
| dc.language.iso.fl_str_mv | por |
| dc.publisher.none.fl_str_mv | Universidade de Passo Fundo Faculdade de Educação – FAED Brasil UPF Programa de Pós-Graduação em Educação |
| dc.rights.driver.fl_str_mv | info:eu-repo/semantics/openAccess |
| dc.source.none.fl_str_mv | reponame:Repositório Institucional da UPF instname:Universidade de Passo Fundo (UPF) instacron:UPF |
| dc.subject.por.fl_str_mv | Educação e Estado Educação especial Educação - Financiamento CIENCIAS HUMANAS::EDUCACAO |
| dc.title.none.fl_str_mv | A educação especial sob o olhar do TCE-RS: as obscuridades da legislação no âmbito do financiamento |
| dc.type.driver.fl_str_mv | info:eu-repo/semantics/masterThesis |
| dc.type.status.fl_str_mv | info:eu-repo/semantics/publishedVersion |
| description | Public funding of special education is still considered a relatively recent topic within public policy. In this context, this dissertation is based on the legislation of special education, both nationally and internationally, on its historical conception and, finally, on the crucial point, namely, the survey preceded by the analysis of data referring to 170 opinions (Appendix) verified with the TCE / RS. To this end, a timeframe was made from 2008 to 2018, focused on resource management in the area of financing and educational policies in the area of 497 municipalities of the state of Rio Grande do Sul. The research has a qualitative nature, since it was based on the analysis of data researched by TCE / RS, IBGE, INEP, FNDE and MDE and FUNDEB, preceded by a bibliographic investigation referring to the writings already performed by Vigotsky, Mazzota, Mantoan , in the area of Special Education, and with regard to Financing, Davies and Farenzena. The data presented here are based on the assumption that the application of the special education weighting factor passed on by FUNDEB upon reaching the municipalities is added to the regular education resources, in a single sum, for only then, the funds applied as intended by the municipal management. In this sense, the objective of this dissertation is to identify what are the gaps in the legislation related to special education regarding the supervision of the TCE / RS on public spending in this type of education. It should be noted that special education is based on the norms of political-administrative organization and management provided for the different stages of basic education and teaching modalities. However, current legislation does not clearly define how the resources allocated to special education are invested, especially based on the weighting factor, which is higher than the other percentages distributed among other teaching modalities. Therefore, it appears that the TCE / RS, as an inspector, cannot point out the discrepancies in the management of resources for special education due to the legislative gap regarding the appropriation of these resources when they reach the municipalities, as the from the analysis of the Court's notes. |
| eu_rights_str_mv | openAccess |
| format | masterThesis |
| id | UPF_bb2ea1a7b79ce037c404545dfa3bf739 |
| identifier_str_mv | FERREIRA, Fernanda Soares. A educação especial sob o olhar do TCE-RS: as obscuridades da legislação no âmbito do financiamento. 2019. 237 f. Dissertação (Mestrado em Educação) - Universidade de Passo Fundo, Passo Fundo, RS, 2019. |
| instacron_str | UPF |
| institution | UPF |
| instname_str | Universidade de Passo Fundo (UPF) |
| language | por |
| network_acronym_str | UPF |
| network_name_str | Repositório Institucional da UPF |
| oai_identifier_str | oai:repositorio.upf.br:123456789/2330 |
| publishDate | 2019 |
| publishDateSort | 2019 |
| publisher.none.fl_str_mv | Universidade de Passo Fundo Faculdade de Educação – FAED Brasil UPF Programa de Pós-Graduação em Educação |
| reponame_str | Repositório Institucional da UPF |
| repository.mail.fl_str_mv | jucelei@upf.br||biblio@upf.br |
| repository.name.fl_str_mv | Repositório Institucional da UPF - Universidade de Passo Fundo (UPF) |
| repository_id_str | 1610 |
| spelling | A educação especial sob o olhar do TCE-RS: as obscuridades da legislação no âmbito do financiamentoEducação e EstadoEducação especialEducação - FinanciamentoCIENCIAS HUMANAS::EDUCACAOPublic funding of special education is still considered a relatively recent topic within public policy. In this context, this dissertation is based on the legislation of special education, both nationally and internationally, on its historical conception and, finally, on the crucial point, namely, the survey preceded by the analysis of data referring to 170 opinions (Appendix) verified with the TCE / RS. To this end, a timeframe was made from 2008 to 2018, focused on resource management in the area of financing and educational policies in the area of 497 municipalities of the state of Rio Grande do Sul. The research has a qualitative nature, since it was based on the analysis of data researched by TCE / RS, IBGE, INEP, FNDE and MDE and FUNDEB, preceded by a bibliographic investigation referring to the writings already performed by Vigotsky, Mazzota, Mantoan , in the area of Special Education, and with regard to Financing, Davies and Farenzena. The data presented here are based on the assumption that the application of the special education weighting factor passed on by FUNDEB upon reaching the municipalities is added to the regular education resources, in a single sum, for only then, the funds applied as intended by the municipal management. In this sense, the objective of this dissertation is to identify what are the gaps in the legislation related to special education regarding the supervision of the TCE / RS on public spending in this type of education. It should be noted that special education is based on the norms of political-administrative organization and management provided for the different stages of basic education and teaching modalities. However, current legislation does not clearly define how the resources allocated to special education are invested, especially based on the weighting factor, which is higher than the other percentages distributed among other teaching modalities. Therefore, it appears that the TCE / RS, as an inspector, cannot point out the discrepancies in the management of resources for special education due to the legislative gap regarding the appropriation of these resources when they reach the municipalities, as the from the analysis of the Court's notes.O financiamento público da educação especial ainda é considerado tema relativamente recente dentro das políticas públicas. Nesse contexto, a presente dissertação, fundamenta-se na legislação da educação especial, tanto na esfera nacional quanto internacional, em sua concepção histórica e, finalmente, no ponto crucial, a saber, o levantamento precedido da análise de dados referentes a 170 pareceres (conforme o Apêndice A) apurados junto ao TCE/RS. Para tal, fez-se um recorte temporal entre os anos de 2008 a 2018, voltado à gestão de recursos no âmbito do financiamento e das políticas educacionais na seara dos 497 municípios do Estado do Rio Grande do Sul. A pesquisa apresenta cunho qualitativo, uma vez que se baseou na análise de dados pesquisados junto ao TCE/RS, IBGE, INEP, FNDE e MDE e FUNDEB, precedida de uma investigação de caráter bibliográfico referente aos escritos já realizados por Vigotsky, Mazzota, Mantoan, na seara da Educação Especial, e no que se refere ao Financiamento, Davies e Farenzena. Os dados que ora são apresentados, partem da premissa de que a aplicação do fator de ponderação da educação especial repassado pelo FUNDEB, ao chegar aos municípios, são agregados aos recursos do ensino regular, em uma soma única, para tão somente depois, as verbas serem aplicadas em conformidade com a gestão municipal. Nesse sentido, o objetivo da presente dissertação compreende identificar quais são as lacunas da legislação relativa à educação especial no tocante à fiscalização do TCE/RS nos gastos públicos nessa modalidade de ensino. Cumpre ressaltar que a educação especial está fundamentada sob as normas de organização político-administrativa e de gestão previstas para as diferentes etapas da educação básica e das modalidades de ensino. Contudo, as legislações vigentes não definem de forma clara como se dá a aplicação dos recursos destinados à educação especial, sobretudo tomando por base o fator de ponderação, que é superior aos outros percentuais distribuídos entre as demais modalidades de ensino. Depreende-se, portanto, que o TCE/RS, enquanto agente fiscalizador, não tem como apontar as discrepâncias na gestão dos recursos destinados à educação especial em virtude de lacuna legislacional que diz respeito à apropriação destes recursos quando estes chegam aos municípios, conforme o apurado a partir da análise dos apontamentos do egrégio Tribunal.Universidade de Passo FundoFaculdade de Educação – FAEDBrasilUPFPrograma de Pós-Graduação em EducaçãoEsquinsani, Rosimar Serena Siqueirahttp://lattes.cnpq.br/9661213429808142Ferreira, Fernanda Soares2025-05-07T14:10:53Z2019-11-26info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisapplication/pdfapplication/pdfFERREIRA, Fernanda Soares. A educação especial sob o olhar do TCE-RS: as obscuridades da legislação no âmbito do financiamento. 2019. 237 f. Dissertação (Mestrado em Educação) - Universidade de Passo Fundo, Passo Fundo, RS, 2019.https://repositorio.upf.br/handle/123456789/2330porinfo:eu-repo/semantics/openAccessreponame:Repositório Institucional da UPFinstname:Universidade de Passo Fundo (UPF)instacron:UPF2025-12-30T20:17:13Zoai:repositorio.upf.br:123456789/2330Repositório InstitucionalPRIhttp://repositorio.upf.br/oai/requestjucelei@upf.br||biblio@upf.bropendoar:16102025-12-30T20:17:13Repositório Institucional da UPF - Universidade de Passo Fundo (UPF) |
| spellingShingle | A educação especial sob o olhar do TCE-RS: as obscuridades da legislação no âmbito do financiamento Ferreira, Fernanda Soares Educação e Estado Educação especial Educação - Financiamento CIENCIAS HUMANAS::EDUCACAO |
| status_str | publishedVersion |
| title | A educação especial sob o olhar do TCE-RS: as obscuridades da legislação no âmbito do financiamento |
| title_full | A educação especial sob o olhar do TCE-RS: as obscuridades da legislação no âmbito do financiamento |
| title_fullStr | A educação especial sob o olhar do TCE-RS: as obscuridades da legislação no âmbito do financiamento |
| title_full_unstemmed | A educação especial sob o olhar do TCE-RS: as obscuridades da legislação no âmbito do financiamento |
| title_short | A educação especial sob o olhar do TCE-RS: as obscuridades da legislação no âmbito do financiamento |
| title_sort | A educação especial sob o olhar do TCE-RS: as obscuridades da legislação no âmbito do financiamento |
| topic | Educação e Estado Educação especial Educação - Financiamento CIENCIAS HUMANAS::EDUCACAO |
| url | https://repositorio.upf.br/handle/123456789/2330 |