Public Budget: why is it important and how is it made?

The public budget is the main planning and management instrument of the State. Understand how it is developed and its impact on public policies.

The public budget is a fundamental tool for the execution of public policies and the provision of services to society. In Brazil, it is governed by three main laws: the PPA (Pluriannual Plan), the LDO (Budget Guidelines Law), and the LOA (Annual Budget Law).

The Budgetary Cycle

The budgetary cycle is a continuous process that involves planning, formulation, discussion, execution, and evaluation of the budget. Each stage has defined deadlines and specific responsibilities among the Powers.

Why it matters

Monitoring the budget is essential for transparency and accountability. It is through the budget that the government defines priorities and allocates resources to areas such as health, education, and security.