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Brazil

Open Budget Survey Document Availability Tracker

December 2016 Update

To recognize improvements and identify slippages in budget transparency between rounds of the biennial Open Budget Survey, we periodically assess the public availability of the eight key budget documents – an essential component of transparency. This update presents the results of the most recent of these interim assessments.

Brazil

Open Budget Survey 2015December 2016 Update
Pre-Budget StatementAvailable to the PublicAvailable to the Public
Executive's Budget ProposalAvailable to the PublicAvailable to the Public
Enacted BudgetAvailable to the PublicAvailable to the Public
Citizens BudgetAvailable to the PublicAvailable to the Public
In-Year ReportsAvailable to the PublicAvailable to the Public
Mid-Year ReviewAvailable to the PublicAvailable to the Public
Year-End ReportAvailable to the PublicAvailable to the Public
Audit ReportAvailable to the PublicAvailable to the Public

As of 31 December 2016, the government of Brazil makes eight of eight key budget documents publicly available online in a timeframe consistent with international standards. These are the same documents found to be publicly available in the Open Budget Survey 2015, which assessed the availability of documents up to 30 June 2014.

For more information on the content that the eight key budget documents should contain, and the publication timeframe for each document, please see IBP’s Guide to Transparency in Government Budget Reports and the Open Budget Survey Guidelines on Public Availability of Budget Documents.


2015

Downloads:
Country Summary - English Country Summary - Portuguese Questionnaire

Transparency (Open Budget Index) 77/100 

The Government of Brazil provides the public with substantial budget information.

 Public Participation 71/100

The Government of Brazil provides the public with substantial opportunities to engage in the budget process.

Budget Oversight 

By legislature 80/100

Budget oversight by the legislature in Brazil is adequate.

 By auditor 75/100

Budget oversight by the supreme audit institution in Brazil is adequate.

Recommendations 

Improving Transparency

Brazil should prioritize the following actions to improve budget transparency:

  •  Increase the comprehensiveness of the Executive’s Budget Proposal, for example by presenting more information on the classification of both revenues and expenditures for future years, or by including information on quasi-fiscal activities and financial and non-financial assets.
  • Increase the comprehensiveness of the Mid-Year Review, for example by including an explanation of the differences between the original and updated expenditure estimates or by presenting expenditure estimates by administrative, functional, and program classification.
  • Provide an official update for the Multi-Annual Plan (PPA) as a key document to influence and orient the annual budget, including budget allocations for specific programs.
  • Respect the timeframe envisaged in the legislation regarding the budget cycle and the publication of budget documents.
 Improving Participation

Brazil should prioritize the following actions to improve budget participation:

  •  Provide detailed feedback on how public perspectives have been captured and taken into account.
  • Create and institutionalize effective forms of participation for both the Multi-Annual Plan and the Annual Budget (not just informative meetings and public hearings, but arenas where society can influence decisions on policy priorities).
 Improving Oversight

Brazil should prioritize the following actions to strengthen budget oversight:

  •  In both law and practice, ensure the legislature is consulted prior to the spending of contingency funds that were not identified in the Enacted Budget.



2008

Downloads:
Country Summary Country Summary - Chinese Country Summary - Portuguese Questionnaire

Brazil’s score on the Open Budget Index shows that the government provides the public with substantial information on the central government’s budget and financial activities during the course of the budget year. This gives citizens some tools to hold government accountable for its management of the public’s money.





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