TCE-AM participates in interinstitutional meeting at Seduc to define the calculation of ICMS Education

To align how ICMS Education will be distributed among the municipalities of Amazonas, the Court of Auditors of Amazonas (TCE-AM), through the Education Audit Department (Deae), participated, this Wednesday morning (24), of a meeting at the headquarters of the State Department of Education and Sports (Seduc-AM).

Established through Constitutional Amendment (EC) No. 108 of 2020, ICMS Education is a policy to encourage the improvement of learning in Brazilian municipalities and provides for the attribution of an educational indicator among the criteria for the distribution of the municipal share of the Tax on Circulation of Goods and Services (ICMS).

According to the head of Deae, Adrianne da Silva Freire, a part of the ICMS, for next year, corresponding to 10% of the values, will be distributed based on indicators that evaluate the improvement in learning in all municipalities in Amazonas, hence the importance of, according to her, approving a fair calculation basis for the participating actors.

“Based on this calculation, aspects will be defined such as, for example, which municipalities will receive less, if the indicators do not improve, as well as which will receive more. Therefore, this analysis cannot be unfair, in the sense of causing those municipalities that have a socioeconomic condition at a disadvantage to richer municipalities to lose revenue, which could worsen an already existing situation”, he explained.

Calculation

“What we want is for the calculation to serve as an incentive for managers to make an effort to improve education and equity between municipalities, and it is in this sense that the Court of Auditors, being a control body, analyzes this basis of calculation for the purpose of verifying whether it is in fact capable of evaluating progress in learning fairly”, added the department head.

According to Martha Benfica, coordinator of the ICMS Education Intersectoral Commission at Seduc, this Wednesday’s meeting was a major step forward in approving the formula for calculating the 10% of ICMS Education. For her, the next meeting, scheduled for May 3, will be decisive for the completion of this stage.

“As intersectoral coordinator within Seduc, I am pleased to be presenting this educational policy and to have the partnership of bodies like the TCE, which can contribute to us, can think about these formulas with us, helping us to carry out the mission of the Department of Education, which is pedagogical practice”.

Organizations such as the Civil House also participated in the meeting; the National Union of Municipal Education Directors (Undime); the Government Secretariat (Segov); the Association of Municipalities of Amazonas (AAM); the State Attorney General’s Office (PGE); the State Comptroller General (CGE), among others.