%0 Journal Article
%T Gastos com educa  o: an¨¢lise da aplica  o de recursos pelos munic¨ªpios do Estado do Rio Grande do Norte, no per¨ªodo de 2006 a 2009 = Education expenditure: analysis of the application of funds by the districts of the State of Rio Grande do Norte, in the period 2006 to 2009
%A Maur¨ªcio Corr¨ºa da Silva
%A ¨ªris de Paula Brito de Aquino
%A Edmilson Jovino de Oliveira
%A Edimilson Monteiro Batista
%J Enfoque : Reflex£¿o Cont¨¢bil
%D 2011
%I Universidade Estadual de Maring¨¢
%X A Constitui  o da Rep¨²blica Federativa do Brasil de 1988 (CF/88) determina que a educa  o ¨¦ um direito social, sendo considerado um dos mais importantes, pois encabe a a lista do Art. 6 que diz: ¡°s o direitos sociais a educa  o, a sa¨²de, a alimenta  o, o trabalho, a moradia, o lazer, a seguran a, a previd¨ºncia social, a prote  o ¨¤ maternidade e ¨¤ infancia, a assist¨ºncia aos desamparados, na forma desta Constitui  o¡±. A pesquisa tem como objetivo geral analisar se os Munic¨ªpios do Estado do Rio Grande do Norte aplicaram o percentual m¨ªnimo exigido pela Constitui  o Federal nos gastos com educa  o no per¨ªodo de 2006 a 2009 (25% da receita de impostos e transfer¨ºncias vinculadas). Foi utilizada nesta investiga  o a pesquisa descritiva, bibliogr¨¢fica, documental e qualitativa. Os dados foram extra¨ªdos do Sistema de Informa  es sobre Or amentos P¨²blicos em Educa  o (SIOPE), do Sistema de Coleta de Dados Cont¨¢beis de Estados e Munic¨ªpios (SISTN) e dos s¨ªtios dos Munic¨ªpios. Os resultados revelaram que dos 167 (cento e sessenta e sete) Munic¨ªpios que comp e o Estado do Rio Grande do Norte, 28 (vinte e oito) deles n o cumpriram em determinado ano o percentual exigido nos gastos com educa  o e 09 (nove) Munic¨ªpios n o informaram os percentuais utilizados em algum ano dos analisados. The Brazilian Federal Republic Constitution of 1988 (CF/88) determines that education is a social right, and is considered one of the most important, because it opens the list of Art. 6, that says: ¡°these are social rights, education, healthcare, food, employment, housing, leisure, safety, social security, motherhood and childhood protection, destitute assistance, in the form of this Constitution¡±. The research has as a general objective to analyze if the Districts of the State of Rio Grande do Norte have applied the minimum percentage demanded by the Federal Constitution on educational expenditures from 2006 to 2009 (25% of tax revenues and binding transfer). It¡¯s been used in this research the descriptive, bibliographical, documental and qualitative research. The data were extracted from the Information System of Public Budgets in Education (SIOPE), from the Collection System of Accounting Data of States and Districts (SISTN) and from the sites of the Districts. The results revealed that of the 167 (one hundred and sixty-seven) Districts which make up the State of Rio Grande do Norte, 28 (twenty-eight) of them did not honor in a certain year the percentage demanded of educational expenditure and 09 (nine) Districts did not inform the percentages used in a certain year of those anal
%K Gastos com Educa  o
%K SIOPE
%K SISTN
%K Educational expenditure
%K SIOPE
%K SISTN
%U http://www.periodicos.uem.br/ojs/index.php/Enfoque/article/view/12770/7747