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Brazil

Open Budget Survey 2017

Downloads:
Country Summary - English Country Summary - Portuguese Questionnaire
Transparency

77

out of 100
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Public Participation

35

out of 100
Read More

Budget Oversight

76

out of 100
Read More

IBP considers countries that score above 60 on the Open Budget Index as providing sufficient budget information to enable the public to engage in budget discussions in an informed manner. IBP considers countries scoring above 60 on participation and oversight as providing adequate opportunities for the public to participate in the budget process and providing adequate oversight practices, respectively.

Transparency (Open Budget Index)

77

out of 100

Brazil provides the public with substantial budget information.

How Has the Open Budget Index Score Changed Over Time?
Recommendations for Improving Transparency

Brazil should prioritize the following actions to improve budget transparency:

  • Increase the information provided in the Executive’s Budget Proposal by providing more detail on the financial position of the government, quasi-fiscal activities, and extra-budgetary funds.
  • Disseminate the Citizens Budget through several tools and media and produce a Citizens Budget for additional stages in the budget process.
  • Increase the information provided in the Mid-Year Review by providing expenditure estimates by multiple classifications and by program.

Public Participation

35

out of 100

Brazil provides few opportunities for the public to engage in the budget process.

How Does Public Participation Compare to Other Countries in the Region?

Global Average 12/100
Brazil 35/100
Peru 22/100
Colombia 15/100
Argentina 13/100
Bolivia 13/100
Chile 11/100
Paraguay 11/100
Venezuela 7/100
Ecuador 6/100
Recommendations for Improving Participation

Brazil should prioritize the following actions to improve public participation in its budget process:

  • Pilot mechanisms for members of the public and executive branch officials to exchange views on national budget matters during the monitoring of the implementation of the budget. These mechanisms could build on innovations, such as social audits. For examples of such mechanisms, see fiscaltransparency.net/mechanisms.
  • Hold legislative hearings on the Audit Report, during which any members of the public or civil society organizations can testify.
  • Provide the public with a written record which includes both inputs received by the supreme audit institution and a detailed report on how those inputs were used to determine the SAI’s audit program. 

Budget Oversight (by Legislature & Audit)

76

out of 100

The legislature and supreme audit institution in Brazil provide adequate oversight of the budget.

To What Extent Does the Legislature Provide Budget Oversight?

Formulation/Approval 91/100
Execution/Audit 47/100

The legislature provides adequate oversight during the budget cycle. This score reflects that the legislature provides adequate oversight during the planning stage of the budget cycle and limited oversight during the implementation stage of the budget cycle.

To What Extent Does the Supreme Audit Institution Provide Budget Oversight?

Adequate 83/100

The supreme audit institution provides adequate budget oversight.

Recommendations for Improving Oversight

Brazil should prioritize the following actions to make budget oversight more effective:

  • Ensure a legislative committee publishes reports on its examination of in-year budget implementation online.
  • In practice, ensure the legislature is consulted before the executive reduces spending due to revenue shortfalls.
  • Ensure a legislative committee examines the Audit Report.
  • Ensure that the newly established independent fiscal institution works to further strengthen budget oversight.

Open Budget Survey 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.


Open Budget Survey 2010

Downloads:
Country Summary Country Summary - Portuguese Questionnaire

Open Budget Survey 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.


Open Budget Survey 2006

Downloads:
Country Summary Country Summary - Portuguese Questionnaire



See more on budget work in Brazil »