Financing Special Education in the City of Vitoria: Challenges for Management

This study aims to discuss challenges and possibilities in the process of state ownership of public resources destined for special education in the city of Vitoria, ES, Brazil. It is based on Brazilian educational legislation and contributions from authors who explore the interfaces between financing and special education. Perceptions of educational managers have been analyzed, based on semi-structured group interviews about educational revenue and the expenditures in this municipality, as well as budget planning. Content analysis has highlighted that the challenges go from access to data, understanding of the accounting language and its form of registration, to procedures linked to the transparency of information about public funds allocated to education. The managers pointed out actions that were not limited to technical-administrative changes, but also involved political changes in public management and its procedures to guarantee control, monitoring and transparency of public resources allocated to special education.