This article synthesizes the results of the survey "Profile of Educational Expenditures in Brazilian Municipalities - 2009 Base Year", developed by the Association of Municipal Education Directors. The research was motivated by the fact that the available information on the costs of municipal education was inaccurate. The research proved the fragility of the indicators systematized by Siope, showing that there is an underreporting of municipal spending on early childhood education and education for youth and adults. It also showed that the weighting factors used by Fundeb are distant from the values effectively practiced, especially for day care center. One finding is that the Fundeb has failed to be effective in reducing regional inequality. It also proves the distance between the minimum quality standard established by the National Council of Education and the effective spending by municipalities in the Northeast.
Education funding; Education spending; Fundeb; Siope
