Instituto Brasileiro de Geografia e Estatística

About - 2022

Resulted from a partnership among the IBGE, the National Treasury of Brazil (STN) and the Central Bank of Brazil, this report shows statistics about public finances of the general government - institutional sector that comprises all the government units (central, state and municipal) and the social security funds controlled by them - related to 2022. The partnership aims at fostering the interchange and sharing of accounting and fiscal information among 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 such bases.

Like in the previous editions, the information of the central government has the National Treasury of Brazil´s Integrated System of Federal Government Financial Administration - Siafi as the primary source, as well as data from the accounting records of the Severance Indemnity Fund (FGTS) and of the remaining fund of PIS/Pasep (Social Integration Fund and Civil Servants´ Investment Program). The information from the states, 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. It should be highlighted that, from 2019 onwards, the databases began to incorporate data from the STN´s Matrix of Accounting Balances (MSC), which comprises a standard structure to compile detailed information directly from the accountability of each Federation Unit, avoiding potential failures in the filling process aiming at the generation of accounting and fiscal reports required by the Law of Fiscal Responsibility (Complementary Law no. 101, of May 4, 2000). As a complement, information from transparency portals of these entities were 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 highlights 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 match other statistics related to public finances, like the National Treasury Result, released by the National Treasury 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 search transparency in the public finances.