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.
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.
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.
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).
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.