The basic criteria for distributing resources from education salary quotas to municipalities has undergone an important change for 2024. The alert was launched by the National Confederation of Municipalities (CNM), explaining that, instead of distribution taking into account proportionality between public basic education enrollments and the value of the education salary collection (carried out within each state), starting next year, will be considered the proportion between the enrollments of each education network and the total enrollments of public basic education, applied to the collection in scope national.
In this way, the change – which arises from the judgment of the Allegation of Non-compliance with Fundamental Precept (ADPF) 188 by the Federal Supreme Court (STF), in 2022, (which comes into force from January 1, 2024) – comes into force from January 1, 2024, a date defined with the objective of ‘allowing budgetary predictability to public managers’.
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As a source, ADPF 188 responded to a request from governors of the nine states in the Northeast region, so that the distribution of education salary quotas corresponded only to the proportionality of the number of students enrolled in the public education network, which would rule out the origin of the source of revenue as a criterion for sharing the resource.
Although it received contrary statements from the Attorney General's Office (AGU), the Attorney General's Office of the Republic (PGR) and the Federal Senate's Advocacy Office, the northeastern claim was considered granted by the STF.
The consequence of the Supreme Court's unilateral decision is the loss of resources by municipalities in states with greater production and collection of this social contribution, such as Rio Grande do Sul, Santa Catarina, Paraná, São Paulo, Rio de Janeiro and Distrito Federal. In contrast, municipalities in the other 21 states would benefit.
Regarding the supreme measure, the CNM mentions the simulation of the ADPF decision, presented by the National Education Development Fund (FNDE), when commenting that, although the values are subject to change upwards or downwards (depending on the result of the 2023 School Census and the effective collection in the year 2024), the relevant issue is for managers to be aware of the possible impacts of the change in the education salary of their County.
