The paper analyzes the remuneration of teachers working in state and local school districts in the city of Campo Grande, capital of the state of Mato Grosso do Sul, in the period from 1998 to 2010, during the effectiveness of Fundef and the first four years of its implementation. The study included national, state and municipal legislation, educational indicators from the Educational Studies and Research Institute "Anísio Teixeira", documents from state and municipal education secretariats, general government account balances, and salary tables officially disclosed. There were no significant impacts in terms of gains and/or increases in the remuneration of teachers as, at first, the fund accounting policies seemed to indicate.
Educational Policy; Teachers' Remuneration; Funding for Education Maintenance and Development; Accounting Funds
