The article analyzes the understanding of Special Education managers in the state of Espírito Santo regarding the financing of this type of Education. It assumes, as a theoretical-methodological perspective, the collaborative-critical action research, which is simultaneously concerned with action and investigation. The research shows that some managers demonstrate to have knowledge about the financing of Special Education, in relation to the source of resources, regulations, double enrollment in Fundeb and specific programs. However, it is necessary to highlight the managers who are unaware of the theme, which reveals the challenge of training for these professionals who work in the management of Special Education in the municipalities.
Educational Financing; Educational Management; Special Education