Financial capacity in municipalities of Sao Paulo state to attend the National Education Plan

The article studies the financial capacity of municipalities in state of Sao Paulo to meet the goals of early childhood education provided in the draft Bill of the National Education Plan to 2011-2020. The total and per capita spending in daycare and preschool as well the income of each municipality are analyzed from data of population projections to 2012-2020. Projections are made on the financial impact in 2020 in the municipalities that offer places in daycare for 50% of children and preschool for 100% of children. The study shows that the municipalities of state of Sao Paulo would have to broaden the resources in 47%, compared to spending of 2012, to meet the goal for the access to early childhood education. The research points different degrees of effort of the municipalities to comply with the established goals of the PNE: this effort would cost more than 50% for 164 municipalities and for 43, the increase exceeds 90%.