📋 Tender Overview
Part of the methodologies to evaluate the improvement of management for the distribution of the resources of the annual value per student (VAAR) was approved by the Ministry of Education (MEC). The approval was published in the Federal Official Gazette (DOU) of this Monday, June 16, through Resolution No. 15/2025, of the Secretariat of Basic Education (SEB) of MEC. The measure was approved by the Intergovernmental Commission for Financing for Quality Basic Education (CIF).
The resolution deals specifically with the assessment of management improvement conditions I, IV and V, in 2025, for the distribution of the Union supplementary resources to the 2026 exercise.
According to the document, for purposes of proof of conditionality provided for in item I of SS 1 of art. 14 of the education networks shall prove that: they have their own legislation regarding the provision of the position or function of school manager through technical criteria of merit and performance, with or without participation of the school community; They adopt selection process for the provision of positions or functions of school managers, through the publication of a notice or equivalent document; Most directors operating on the network took office through technical criteria (before there was no minimum amount).
Already for proof of conditionality v, provided for in item V of SS 1 of art. 14 of Law No. 14.113/2020, networks must prove that they have curricular references aligned with and their approval, in addition to informing themselves to include computing rules in Basic Education - complement to BNCC, provided for in CEB/CNE Resolution No. 1/2022.
Regarding Conditionality IV, regarding the State ICMS Educational Law, it is up to the states to update the information recorded in the implementation of their normatives and distribution of the quota part of this tax to the municipalities, from educational criteria.
The proof is through registration of documents and information at SIMEC until August 31, 2025, according to the resolution published on Monday.
According to SEB/MEC, qualifying for complementation-vaar is no guarantee of benefiting from these resources from the Union. In addition to being qualified, federated entities need to advance the indicators of care and learning with reduction of inequalities, as provided for in Fundeb Law.
FUNDEB - O consisting of resources from taxes and constitutional transfers of federated entities linked to education, as well as the Union, through the complementations Student Year (VAAF), Student Value Total Year (VAAT) and VAAR.
All FUNDEB is somehow focused on reducing inequalities, but VAAR complementation was created as an induction and recognition mechanism for results in the reduction of educational inequalities between different racial and socioeconomic groups.
In order to receive the resources of VAAR complementation, education networks must comply with the conditionalities of management improvement I, IV and V, analyzed by SEB/MEC; and Conditionalities II and III, analyzed by the National Institute for Educational Studies and Research Anisio Teixeira (Inep), a municipality linked to MEC; As well as advance in care and learning indicators, defined and calculated by Inep.
Conditionalities represent the first part of the analysis process to certify if a network is qualified to receive the vaar complementation feature. They are part of a set of conditions related to management processes aimed at impacting educational quality and reducing inequalities. Networks must meet all conditionalities to move on to the second part of the analysis process, where the occurrence will be verified in improving the indicators.
