The objective of this research is to investigate the determinants of public spending on education in the Brazilian cities of Mato Grosso do Sul, in the period 2010-2018. The sample included the 79 municipalities analyzed using regression with data in a fixed effects panel. The data revealed a deviation in the distribution of enrollments in relation to the population, as well as the disproportionate distribution of Gross Domestic Product (GDP) and spending among municipalities. The analysis showed that spending on education is determined by population size, GDP per capita, and municipal election year. However, contrary to what the literature shows, the variables general electoral year and the number of enrollments did not influence the spending on education, revealing limitations in the financing of education in smaller municipalities due to the lesser capacity to obtain own resources, parliamentary amendments, and central decentralization. Among these evidences, the research presents implications for public managers, organized society and researchers.
Public Spending; Education; Mato Grosso do Sul; Election year