Ministry of Planning
Federal Budget Secretariat
Fiscal Transparency
Brazilian Initiatives
Welles Matias de Abreu
Assistant Federal Budget Secretary, Substitute
Oct, 2013; @ London , UK
Ministry of Planning
Federal Budget Secretariat
Summary
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Brazilian Budgeting Framework

Main Brazilian Initiatives on:
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Fiscal Transparency

Participation
Brazilian Participatory Budgeting Process
Ministry of Planning
Federal Budget Secretariat
Brazilian Budgeting Framework
Plan
(PPA, LDO
and LOA)
Do
Check
Government Agencies
Planning Ministry
Republic Presidency
Legislative
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• Government Agencies
• No Gov. Organizations
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Internal Audit
External Audit
Public Ministry
Judiciary
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Social Participation
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Ministry of Planning
Fiscal Transparency
Federal Budget Secretariat
Fiscal Education for Children
Main Issue: How does the government spend the taxes?
 2007 – Created the Public Budget Primer: “Sofinha and her team”
 2008 – Began the implementation of the “Sofinha and her team”
primer on Public Schools;
 2009 – Sofinha Brochure became available on SOF website; and
 2010 – “Talk to Sofinha” on the SOF website.
“over 60,000 copies distributed in Brazil”
Ministry of Planning
Fiscal Transparency
Federal Budget Secretariat
Budgeting Courses to Society
SOF Virtual School
Objective: Transfer knowledge through the Internet.
Target Audience: Federal, State and Municipal civil servants and society.
 Courses currently offered:
 Basic Course on Public Budgeting (no tutoring)
 Public Budgeting Course (with mentoring)
 Guidelines Budget law (LDO) for municipalities
(no tutoring)
ead.orcamentofederal.gov.br (Moodle)
Example: Basic course on public budgeting
Modules: What is the Public Budget, Legal
Framework, Understanding the Budget Cycle;
Civil Society Participation (8 hours)
Ministry of Planning
Fiscal Transparency
Federal Budget Secretariat
Federal Budget For Everyone:
Premisses:
 Understandable language
 Relevant Informations to Society
 Clarify concepts already established
(GDP, inflation, etc)
 An exercise of communication to Society
IBP included this initiative in 2012 research
(Brazilian Citizen Budget)
Document that synthesizes the
Budget Proposal for 2012
Ministry of Planning
Fiscal Transparency
Federal Budget Secretariat
Brazilian Budget Open Data
SIOP – Executive Budget System (including in RDF format)
SIGA Brasil – Legislative Budget System
Portal Transparência – Public Spending Details
Ministry of Planning
Participation
Federal Budget Secretariat
Brazilian Participatory institutions
 Mechanisms of Individual Participation:
 Ombudsmen (call centers or internet) to complaints, evaluating
the quality, mediations or express their level of satisfaction
 About 95% of the municipalities and states have ombudsmen
 Directly (maybe with systems supported) to ask and make
opinions about budget laws in executive and legislative processes
 PPA (Plural Annual Plan Law); Ex.: Open debates at all states of Brazil
about public policies.
 LDO (Budget Directives/Priorities Law): Ex.: Open suggestions by
system (SIOP and E-Democracia) for society.
 LOA (Annual Budget Law). Ex.: Demands for allocations of spends in
specifics public policies (Council policies and legislative adjustments).
Font:http://www.ipea.gov.br/portal/index.php?optio
n=com_content&view=article&id=10761&Itemid=2
Ministry of Planning
Participation
Federal Budget Secretariat
Brazilian Participatory institutions
(cont.)
 Collective and Cooperative Processes:
 Public conferences
 Public policies councils
 Social groups and forums
 Civil servants and society representatives who work in these
deliberative meetings. In some cases, regulated by federal law
The Presidency of the Republic monitors these processes
 For example: CONSOCIAL - National Conference on Transparency
and Social Control, CDES - Economic and Social Development Council,
and CEFEMEA - Studies and Advice Feminist Center
Font:http://www.ipea.gov.br/portal/index.php?optio
n=com_content&view=article&id=10761&Itemid=2
Ministry of Planning
Federal Budget Secretariat
BRAZILIAN PARTICIPATORY
BUDGETING PROCESS
...as:
... a human right;
... a policy of state;
... a governmental method.
Ministry of Planning
Federal Budget Secretariat
SOCIAL PARTICIPATION

HOW CITIZENS CAN ENGAGE IN BRAZIL?

Government providing information to the citizen
(all cases);

Government initiating consultation with the
citizen to solicit their feedback on issues that
might concern them (many cases); and

Citizens engaging in decision-making more
integrally (some cases).
Ministry of Planning
Federal Budget Secretariat
STATE-SOCIETY INTERACTIONS
ANNUAL PERCENTAGE 2002-2010 of governmental programs
and institutions with some form of State-society interaction
SPATIAL ASSOCIATON between
policy types and interaction types
Theme classes of
public programs
Interaction types
DE - economic
development
Rgi - stakeholders
meetings
PS - social protection
Dcs - council
discussion
Dcf - conferences
Inf - Infrastructure
CP - public
consultation
AP - public audiences
MA - environment
Ov - hearing offices
Ot - others
Source: IPEA.gov.br (2012)
Source: IPEA.gov.br (2012)
% of programs with interaction
% of institutions with interaction
Ministry of Planning
Federal Budget Secretariat
COUNCILS - examples
Social and
economic
development
Human Rights
Cooperative
economy
Traditional
communities
Health
Social assistance
Environment
Food security
Sexual diversity
Disability
Childhood
Elderly
Immigration
Civil defense
Public transparency
Penitentiary
policies
Urban development
Indigenous policies
Hydro resources
Tourism
Social security
Culture
(against) Slave labor
(against) Child labor
Public security
Drug policies
Sports
Fishing &
aquiculture
Education
Science &
technology
Youth policies
Racial equity
Women rights
Rural development
Energy policies
Work &
employment
Ministry of Planning
CONFERENCES
Federal Budget Secretariat
NUMBER OF NATIONAL CONFERENCES (by year)
Source: General-Secretariat of Presidency of Republic - Brazil
Ministry of Planning
Federal Budget Secretariat
HOW TO MOVE FROM POLICIES TO
PRACTICES OF PARTICIPATION?
1 - developing a favorable environment to
participation;
2 - trust-building;
3 - researching and mapping what is already being
done;
4 - understanding and respecting communitarian
and popular forms of participation;
5 - designing participation policies based on your
own reality;
6 - stimulating passion and desire to participate;
7 - begging the question: Must successful practices
come from regulatory framework or maybe it can
be the opposite way? There must be an
institutionalization in all the cases?
8 - being always open to learn, as are we all here.
EXAMPLE OF RESULTS RELATED WITH
THE INCREASE OF TRANSPARENCY
AND PARTICIPATORY INITIATIVES
“Valuing Democracy”
DevelopmentwithFiscal ResponsibilityandTransparency
+ Development
+ Equality
+Participation
“a country for
everyone”
“a rich country is a
country without
misery”
Thank You!
Federal Budget Secretariat
Phone:
+55 61 20202220
E-mail:
sof@planejamento.gov.br