On 31 December 2025 Brazil’s Ministry of Education published technical guidance to resolve common doubts about the application and accounting of Fundeb resources earmarked for full-time places in public basic education. The measures, set out in Portaria 605/2025 and Portaria 669/2025, clarify how transfers made in 2025 should be spent and monitored.
Fundeb full-time education implementation and oversight
The transfers began to be deposited into networks’ Fundeb accounts from 31 October 2025 and form part of the Fundeb total to be used to create, maintain and improve full-time school provision. The final instalment is scheduled for 31 January 2026. Under the financing model introduced by Constitutional Amendment 135/2024, eligible recipients must apply these funds in line with Fundeb rules, which give priority to the remuneration of education professionals in effective exercise.
While teacher pay remains a priority, the Fundeb framework also permits investment in other activities considered necessary for the maintenance and development of basic education. The MEC guidance aims to balance that prioritisation with flexibility, responding to repeated requests from local education networks for clarity on eligible expenditures.
Accountability, monitoring and social control
The ministry confirmed that spending will be monitored through the System of Information on Public Budgets for Education (SIOPE). Social oversight will be the responsibility of the Fundeb Monitoring and Social Control Council (CACS-Fundeb), which assumes the role of following and inspecting the application of these resources as provided for in Law 14.113/2020.
The guidance also details reporting timelines and the methodologies that must be observed for these specific Fundeb transfers. By directing monitoring through established systems and councils, the MEC seeks to ensure transparency and compliance while supporting the expansion of full-time schooling.
Short-term liquidity and fiscal flexibility
To help networks meet targets for maintaining and developing basic education, the law allows up to 10% of the funds held in account to be used in the first four months of the following year through additional credit. This mechanism is intended to provide short-term liquidity to guarantee the continuity of full-time programmes while formal accounting and transfers are finalised.
The MEC has published a Frequently Asked Questions section about the Full-Time School programme on its website where entities can consult detailed answers about eligibility, eligible expenses and reporting procedures. The guidance draws on information from the Secretariat of Basic Education and follows a push for greater clarity after the passage of the constitutional amendment that reshaped Fundeb financing.
By issuing these technical orientations at the turn of the year, the ministry aims to give states and municipalities the tools to expand full-time schooling confidently and in compliance with Fundeb rules. The guidance is designed to ensure that investments strengthen the quality of the school day and prioritise support for teaching professionals, while enabling necessary investments in infrastructure and learning activities tied to full-time provision.
Press office: Ministry of Education (MEC), with inputs from the Secretariat of Basic Education (SEB).
Key Takeaways:
- Brazil’s Ministry of Education (MEC) issued technical guidance on the use of Fundeb resources for creating full-time school places in 2025.
- The transfers began on 31 October 2025, with the final instalment due 31 January 2026, and must follow Fundeb rules with prioritisation for teacher pay.
- Monitoring will be carried out through SIOPE and the CACS-Fundeb, and up to 10% of funds can be used as additional credit in the first four months of the year.
- The guidance clarifies eligible uses and accountability requirements for Fundeb full-time education funding.
