Public finance

About - 2002-2003

Following the publication of results about the public sector in the country, IBGE presents, in this publication, data about the budget of federal, state and municipal administration, and the results of public enterprises, for the year 2003.

The results of the public administration comprise information about the structure of revenue and expenditure, by economic nature, based on the consolidation of the balance of the three spheres of government. The analysis of results, illustrated with retrospective tables for the period 1998-2003, shows, in the three spheres, the government tax collection, according to the type and total resources, as well as its use, and also the general result of the government (surplus or deficit).

The results of the public enterprises originate from the balance of theses entities and encompass the operational revenue and expenditures, non-operational expenditure and investments, by levels of government and economical activity. They are, also analyzed and illustrated with retrospective tables for the period 1998-2003, where the main indicators of the financial situation of enterprises and the role of subsidies in the financing of enterprise activities of the government are highlighted.

The publication also includes annexes with the list of existent public enterprises, by Federative Units, besides a glossary with terms and concepts considered relevant.

The information about the Public Finances of Brazil has as the conceptual mark the System of National Accounts and follows the international recommendations expressed by the United Nations, World Bank, Commission of European Communities - Eurostat, International Monetary Fund - FMI and Organization for Economic Co-operation and Development - OECD, included in the manual System of national accounts 1993 .

This data, also available on the CD-ROM enclosed with the publication try to answer the growing demand for information about the public sector.

Complementary information can be obtained in the publication Regionalization of transactions of the public sector, published, up to 2003, in two volumes: one destined to the public administration activity and the other to the government business activity.

Tables - 2002-2003

Tables (in zip format)

Public administration

2003:

2002:

Public companies

2003:

The IBGE adopts a review policy of the data disclosed by this statistical operation. Data review means any and all scheduled revision of numerical data due to new information, which was not accessible at the time of the first disclosure. For instance: late data that replaces a non-response; or data corrected by the informant himself; or a set of data that has undergone editing and imputation. For more detailed information about the published data review policy of the IBGE statistical operations, check the list of short-term, long-term and special surveys carried out by the Institute with their respective revision procedure on: https://biblioteca.ibge.gov.br/index.php/biblioteca-catalogo?view=detalhes&id=298009.

Publications - 2002-2003

Finanças públicas do Brasil : 2002-2003 / IBGE, Coordenação de Contas Nacionais. -
Material type: Book
Year: 2006

Description

Resulting from a partnership between the IBGE, the National Treasury Secretariat and the Central Bank of Brazil, this publication brings data on public finance for the whole government – institutional sector that encompasses all governmental units (central, state and municipal) and the social security funds controlled by them – in 2014. This partnership aims at interchanging and sharing the fiscal and account information among the databases of these institutions, thus strengthening and improving the methodology for developing the intermediate account of the government sector.

The information of the central government is primarily based on the Integrated System of Financial Administration – SIAFI of the National Treasury Secretariat. This edition includes data from the account statements of the Guaranteed Severance Fund – FGTS and from the remaining fund of the PIS/PASEP – Social Integration Program and Program of Formation of the Patrimony of Public Servants. As of 2014, information from states, the Federal District and municipalities comes from FINBRA (Finances of Brazil - Account Data of Municipalities), of the System of Fiscal and Account Information of the Brazilian Public Sector – SICONFI, under the responsibility of that Secretariat. Complementary information from the Central Bank of Brazil, like the financial account and the revenues and expenditures with interests of the three levels of government, has been used.

This publication provides an overview of the relationship between Public Finance Statistics, developed in accordance with the principles and concepts proposed in the Government Finance Statistics Manual 2014 – GFSM 2014 of the International Monetary Fund – IMF, and the Government Intermediate Account, which follows the recommendations of the System of National Accounts 2008 – SNA 2008, produced by the European Commission – EUROSTAT, the IMF, the Organization for Economic Cooperation and Development – OECD, the United Nations – UN and the World Bank. The analysis of the methodological nature of the two statistical systems highlights the similarities between them, as well as the ways of reconciling the differences, whenever they occur, so as to guarantee the coherence of the macroeconomic data.

It is worth mentioning that the results presented neither replace nor be taken for other statistics related to public finances, such as the fiscal statistics released by the National Treasury Secretariat (Result of the National Treasury) and the Central Bank of Brazil, which follow specific methodological aspects.

This information set represents a significant advance in the development of standards to compile and present fiscal statistics, as well as a worldwide trend in the search of transparency in public finance.

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Technical Information

Methodological considerations on this survey can be obtained in the Technical notes chapter of its results publication.

Methodological considerations on Public Finance Statistics and Government Intermediate Account can be obtained in the Technical notes chapter of its results publication.