a wage tax (the _salário educação_ , 2.5 percent of wages) for expenditures on primary education. The tax is collected by the _Fundo Nacional de Desenvolvimento da Educação_ (FNDE), with one third distributed to the federal programs to attain universal access to primary education and two thirds distributed to state secretaries of education (prorated according to tax collection amounts).

In 1996 a law was passed to clarify the roles and responsibilities of each sector of government involved in the provision of education (federal, state, and municipal) and to create the Fund for the Maintenance and Development of Primary Education and Enhancement of the Teaching Profession (FUNDEF) (see Box 3.2). The law provides a greater role to municipalities for primary education, while leaving the responsibility of secondary education with the state. The federal government has a plethora of programs in education aimed at improving the coverage and quality of education, particularly primary education. These are described below (from World Bank 2002a):

**_School Development:_** _Fundo de Fortalecimento da Escola_ (FUNDESCOLA), a R$1.3 billion fund (with World Bank financing) aims to improve access, attendance, quality, and the administration of primary education in several municipalities in the North, the Northeast, and the Center-West. The program aims to provide schools and parent associations with more control over financial resources; make sure that schools meet minimum operation standards with regard to teacher qualification, pedagogical inputs, and equipment and physical conditions; design and implement school development plans; implement school improvement projects, which comprise actions and measurable learning improvement targets; and develop, test, and disseminate various pedagogical and organizational frameworks that could improve learning. The fund finances inputs, development plans, and technical assistance to primary schools.

**_Direct Financing of Schools._** The Direct Cash at Schools Program ( _Programa Dinheiro Direto Na Escola_ ) provides money to meet basic school needs. Schools with more than 100 students that have an established managing unit (a PTA at public schools or an NGO) and a bank account are eligible for this program, which transfers cash directly to the school for use by the managing unit on the basis of the number of students. The program is funded by the National Education Development Fund ( _Fundo Nacional de Desenvolvimento da Educação_ , FNDE), which is an autonomous department with the goal of getting financial resources in order to finance educational projects.

**_Teacher Training._** The government’s Teacher Training Program ( _Programa de Formação de Professores em Exercício_ , PROFORMAÇÃO) is targeted to the North, Northeast, and Center-West. It is financed by FUNDESCOLA and implemented through the Government’s Distance Education Program, both computer based ( _Programa Nacional de Informática na Educação_ , PROINFO) and TV-based ( _TV-Escola_ ).

**_Curricular Benchmarks_** The _Parâmetros Curriculares Nacionais_ comprises development and training with respect to six flexible modules of curricula covering preschool, reading and writing, the first four years of formal schooling,

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