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According to Article 10 of the law n° 13.005/14, the education systems of the Union, the States, the Federal District, and the Municipalities must formulate their budget plans in order to ensure financial allocations compatible with the guidelines, goals, and strategies established in the National Education Plan (PNE).
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Resolution CNE/CEB (National Council of Education/Basic Education Council) N.02/2001 establishes that special education provides support and specialized services to students with various special educational needs, including but not limited to deaf students, students with visual impairment, neuromotor physical disability, intellectual disability, typical behaviors of syndromes and neurological, psychiatric, psychological conditions, and students with high abilities/giftedness.
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The school integration of students with special educational needs implies only including them in regular classes without the need for adaptations in the school curriculum or pedagogical project of the institution.
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According to Resolution CNE-CEB (National Council of Education/Basic Education Council) N.07/2010, Elementary School is a subjective public right of each individual and a duty of the State and the family in its provision for all.
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The strategies outlined in the Annex of the Law n° 13.005/14; do not prevent the eventual implementation of complementary measures at the local level, which indicates flexibility in the execution of the national education plan.