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Public accounts are characterized by the accounting of public revenues and expenditures. Correct and effective management of public resources creates the conditions for personal and socio-economic promotion and development, guaranteeing that the basic needs of individuals are met, including access to free, quality basic education. The aim of this book is to analyze public accounts and the quality of basic education in the municipalities of the west of the state of Paraná, based on the year 2013, using the Data Envelopment Analysis (DEA) technique as a tool. The mesoregion chosen for this study was the Oeste Paranaense mesoregion, making it possible to make comparisons between the municipalities in it using the indicators found, checking whether the municipalities that receive royalties from the Itaipu Hydroelectric Power Plant are more or less efficient in terms of basic education.