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Public Finance Statistics and Government Intermediate Account


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.