Without doing their 'homework', 847 municipalities will be able to penalize thousands of students in the country's public school system. This is the number of municipal administrations that failed to regularize their accounting and tax information, referring to the year 2022.
The consequence, provided for by law, is that they may be excluded from the Total Student Value (VAAT), a reference used for the transfer of resources, on the part of the Fund for the Maintenance and Development of Basic Education and Valorization of Education Professionals (Fundeb), to 2024.
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According to the alert issued by the National Treasury Secretariat (STN), if the situation is not corrected, the municipalities will not be able to receive Fundeb transfers for investments in basic education. In the case of Acre, for example, the municipalities of Senador Guiomard, Porto Acre, Feijó, Santa Rosa do Purus, Bujari and Epitaciolândia will be excluded from the benefit.
If they want to revert this pendency, however, the Budget consultant, César Lima points out two measures, to be taken by the municipal administrations: “Transmit or rectify the information from the 2022 accounting balances matrix, via Siconf, and forward the information regarding the Education annex of the budget execution regularity report to the SIOP of the FNDE”.
In order to reassure local managers, Lima explains that, “by taking these two measures, the municipality will be qualified, and if it is entitled to this supplement, it will receive it in the year 2024”.
If they are unable to regularize their situation with Siconfi (Accounting and Tax Information System for the public sector), the municipalities, clarifies the consultant, "will not receive the complement from Fundeb related to VAAT, which is the Annual Value Per Total Student Minimum".
For better understanding, SIOP (Integrated Planning and Budget System of the FNDE (National Fund for Development of Education) is a computerized system, responsible for processing the planning and budget federal.
As a rule, municipalities, the Federal District and states must transmit accounting, budgetary and fiscal data for two years prior to the fiscal year of reference, in Siconfi and in the Information System on Public Budgets in Education (Siope), until August 31 of the subsequent fiscal year to which the data refer sent. For the purpose of calculating the VAAT of Fundeb 2023, the 2021 revenues were taken as a reference.