Avaliação da eficiência dos gastos do FUNDEB: uma análise dos municípios cearenses para os períodos de 2019 e 2021

Abstract

This research analyzes the efficiency of spending by municipalities in Ceará with Fundeb resources for the periods of 2019 and 2021. It presents concepts regarding education and public finance, Fundeb, and related research. To obtain the results, Data Envelopment Analysis (DEA) and the Malmquist Productivity Index (MPI) were used as methodology. Variables related to the academic performance of students in municipal public schools and expenditure on Fundeb resources were collected. The calculation of efficiency scores and MPI was carried out for three different models: model 1 (M1), model 2 (M2) and model 3 (M3), which differ only in the input variable used. The models were run for the product-oriented case, considering constant (DEACCR) and variable (DEA-BCC) returns to scale. As results of the efficiency analysis for the DEA-CCR case, in 2019, the municipality of Jijoca de Jericoacoara stands out, efficient in both M1 and M2. In 2021, the municipality of Cruz stands out, showing efficiency in M1 and M2. The analysis of the average variables for efficient municipalities suggests that better results are not necessarily conditioned by higher expenditures, but rather on efficiency gains in the allocation of available resources. When considering the DEA-BCC model, there is a significant increase in efficiency scores, with all DMUs approaching the efficiency frontier. According to the Malmquist Productivity Index (MPI) results, 82.5% of municipalities in Ceará showed efficiency gains between 2019 and 2021 according to the catch-up effect.