Financiamento da educação especial : um olhar para a escolarização dos/as estudantes surdos/as e com deficiência auditiva

The right to education is ensured for students eligible for special education services, preferably in regular classes within the mainstream school system. However, to make this a reality, it is necessary to consider education funding policies. In this context, the schooling of deaf and hard of hearing students must be considered, which, in the advocacy efforts of the disability rights movement, is based on guaranteeing the right to education in Brazilian Sign Language (Libras). Given this scenario, our general objective is to investigate the funding of special education in the Municipal School System of Cachoeiro de Itapemirim-ES, in relation to the schooling process of deaf and hard of hearing students, from 2018 to 2022. As a theoretical foundation, we adopt the contributions of authors such as Araújo, Cury, Jannuzzi, Mazzotta, Kassar, Damázio, Dorziat, Damázio and Alvez, Oliveira, Salvador, Melchior, França, and Prieto. This research is qualitative in nature (Lüdke; André, 2017), of a documentary type, with content analysis. As a result of our study, we identified that special education was included in the municipality's budget planning from 2018 to 2022. Regarding the funds allocated to education, we observed the financial dependence of the municipality on resources from federal entities, with 71% of the funds coming from constitutional transfers and only 29% from municipal revenues. This highlights the importance of these transfers for the composition of municipal revenue and ensuring the provision of basic education. We raise concerns about the absence of special education in the Fundo de Manutenção e Desenvolvimento da Educação Básica e de Valorização dos Profissionais da Educação revenue statement, which constitutes a weakness in the transparency of resources for the maintenance and development of special education. In the analysis of expenses related to education, we infer that the "Education" function had the highest liquidated expense (29%)...