Instituto Brasileiro de Geografia e Estatística

About - 2023

The result of a partnership between the IBGE, the National Treasury Secretariat of Brazil (STN) and the Central Bank of Brazil, this report shows statistics about public finances of the general government - the institutional sector that comprises all the government units (central, state and municipal) and the social security funds controlled by them - related to 2023. The partnership aims at fostering the interchange and sharing of accounting and fiscal information between the databases of these institutions, by means of the harmonization of classifications, concepts and procedures and of the definition of parameters for the harmonized and integrated production, maintenance and use of the data sources, aiming not only at the conceptual compatibility of such sources, but also at the streamlining of the application of public resources in the generation and maintenance of the aforementioned bases. 

Information from the central government has the Integrated System of Federal Government Financial Administration - Siafi, under the National Treasury Secretariat of Brazil,  as its primary source, as well as data accounting records of the Severance Indemnity Fund (FGTS) and of the remaining fund of PIS/Pasep (Social Integration Fund and Civil Servant's Investment Program). Information from the states, the Federal District and municipalities come from Finbra (Brazilian Finances - Municipal Accounting Data) and Siconfi (System of Accounting and Fiscal Information of the Brazilian Public Sector), under the responsibility of the STN. As a complement, information from transparency portals of these entities are also used. 

This edition maintains the routine adopted in 2019, when the published results referred to the immediately previous year, based on an overview of the link between the Public Finance Statistics, produced according to the principles and concepts defined in the International Monetary Fund's Government Finance Statistics Manual 2014 (GFSM 2014) and the Government Intermediate Account, which follows recommendations from the System of National Accounts 2008 (SNA 2008), a manual produced by the United Nations, European Commission - Eurostat, International Monetary Fund, Organization for Economic Cooperation and Development and the World Bank.

The reports of the Public Finance Statistics and Government Intermediate Account are also available in printed media. The technical notes, which highlight a glossary with the terms and concepts considered relevant to understand the results, are released apart and accessible only in digital media, on this page. They bring considerations of methodological nature about the two statistical systems and highlight the similarities between both of them and the ways to reconcile the differences, whenever they exist, so as to guarantee the coherence of the macroeconomic data.

The results here presented neither replace or replace other statistics related to public finances, such as the National Treasury Result, released by the National Treasury Secretariat of Brazil, and the fiscal statistics released by the Central Bank of Brazil, which follow specific methodological aspects.

This whole set of information comprises a significant advance in the development of standards to compile and present fiscal statistics and it is inserted into a worldwide trend to seek transparency in public finances.