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This paper aimed to investigate the Direct Money in School Program (PDDE) in two schools: one under the city of Sao Paulo administration and the other under the state of Sao Paulo, from 2006 to 2016. Using different instruments, it was collected and analyzed the amount received, the type of expenses (regarding consumption and capital), the destination of the amount of each school. the number of students and resources received from the PDDE annually. The FNDE resolutions, which changed the calculation formula, the amount due and the resources received, were measured through the amounts passed on and received. The theoretical contributions followed the works of Mafassioli (2017), Batista (2018) and Viana (2009, 2010, 2015). It was observed that the highest amounts received by both schools happened in 2011, 2013 and 2016; that each school received the amount of the transfer of funding and capital according to their needs; and that the municipal school received only one transfer, while the state school received more than one transfer in 2011 and 2016.

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Montantes e Gastos Anuais de Escolas Públicas com os Recursos do PDDE: estudo de caso em uma escola municipal (2007-2016) e uma escola estadual de São Paulo/SP (2006-2016)