segunda-feira, 25 de dezembro de 2017


The public budget in Brasil depends on political and administrative division. Brasil has three levels of government: federal government, regional government and local government. Each level has one or severals entities that command a territory and do the legislation. In the federal government there is one entity, but in regional and local governments there are severals of them. We have 27 regionals governments, one of them is where the Capital of Brasil is located. Around the regionals governments, we also have almost six thousand of locals governments.  This is the political and administrative geography of Brasil. It is important to know it becouse its influence about brazilian public budget is determinant.

Each entity has its own budget and do it in the previous year. In Brasil, fiscal year coincides with civil year, that is, fiscal year begins in January and ends in December.   

All of public budgets have the same structure. There are two parts: the text of the law and comparative tables. The text of the low presents the rules that the entities must follow. The tables show the amount of the money that will be spent. There are two groups of expenses: expenses with the maintanance of the entity and with the investiments. In the first group are the expenses with public servants and general expenses, such as, water, power, telephone, consumables and so on.). 

In Brasil, the legislative body approves the public budget of each entity. From January to December the budget is executed. In addition legislative body, the Court of Auditors also supervises the implementation of the budget. This is not the only function of Court of Auditors in Brasil. They also has another function: to judge the money applied through the budget. 

Public budget in Brasil shows three importants informations about expenditures: institutional expenses, functional expenses and program expenditures. Institutional expenses show who spends more and who spends less by public bodies, such as, departments, agency and so on. Functional expenses present expenditures by area of government performance, such as, energy, transport, health, education and so on. Finaly, program expenditure show the spents by government programs. There are many programs in the brazilian public budget. Here are some: programs focused on basic health care, on education basic, on public transport in cities, on roads, on hospitals constructions and so on. 

Click  HERE to access the public budgets of the State of Amazonas in recent years. Through them you can get a better idea about everything we said here.  Good luck!!