This paper focuses on the precarious financing of public secondary education and the need of clear, transparent data. As other levels of schooling, secondary education largely depends on primary education sources, often requiring improvised alternatives to assure resources. Enrollment expansion has led to more serious problems. A field research studied the financing and budgeting processes of public secondary education in the Federal District. Data were collected from statistical sources, document analysis, and semi-structured interviews. Results reveal the increasing contribution of the District own income, instead of the federal transfers. The amount of resources largely varied per year. Furthermore, secondary education expenditure data were systematically underestimated in accountancy. An international program had small impact, as a result of bureaucratic obstacles. Therefore, the new national fund to finance basic education requires clear and disaggregated estimates of spending and costs so that financing and results reach transparency.
Education financing; Economics of education; Secondary education; Brazil; Educational costs; Educational expenditure
