Since 1997, Brazil has counted on accounting funds to finance basic education, the Fund for the Maintenance and Development of Elementary Education and the Valorization of Teaching (Fundef, from 1997 to 2006) and the Fund for Maintenance and Development of Basic Education and Valorization of Education Professionals (Fundeb), which consider priorities of subnational governments and the functions of the federal government in basic education. The text presents the distribution of Fundeb's

more »

... and enrollments among administrative facilities in order to discuss federative cooperation in the provision and financing of education during the period of validity of the funds. Basic education enrollments and their stages and modalities of special education and youth and adult education are examined. During the period, the following stand out: the municipalization of early childhood education and basic education, the discreet participation of the Union government in Fundeb and the mismatches between enrollment data and goals of the National Education Plan.