Brazil publishes VAAT 2027 eligibility for states and municipalities

A joint ordinance from the National Fund for Educational Development (FNDE) and the National Treasury Secretariat (STN) has released the eligibility results for the 2027 Total Annual Value per Student (VAAT) calculation. This mechanism is part of the FUNDEB federal complementation designed to reduce inequalities in basic education financing.

Eighteen states and municipalities were not eligible for the 2027 calculation due to failures in submitting data to the Siope or Siconfi systems. This represents a 31% decrease in non-compliant entities compared to 2026, when 26 entities failed to meet requirements. São Paulo recorded the highest number of ineligible entities with six, followed by Mato Grosso, Rio de Janeiro, and Rio Grande do Norte with two each.

In contrast, all 417 municipalities in Bahia have been cleared for the calculation. Eligibility is based on the availability of accounting, budgetary, and fiscal data submitted by August 31, 2026. Being eligible for the calculation does not guarantee receiving funds; actual federal complementation is only awarded to entities whose calculated value falls below the national minimum threshold (VAAT-MIN).