International Standards of Fiscal Statistics
The data presented here is compiled according to the methodology established by the Government Finance Statistics Manual (GFSM 2014), developed by the International Monetary Fund (IMF). The manual updates the editions from 1986 (GFSM 1986) and from 2001 (GFSM 2001), describing a statistical system integrated to the 2008 edition of the System of National Accounts (SNA 2008).
The GFSM 2014 is a benchmark document, approaching concepts, definitions, classifications and accounting rules, and provides a broad analytical framework for the presentation of data in order to allow planning, analysis and policy design.
The goal of this section is to provide information on government transactions, presenting details on revenues, expenses and transactions in nonfinancial assets. The coverage of the data is the General Government (which includes Central Government, States and Municipalities), and the data consists of yearly and quarterly time-series.
Publications
General Government Finance Statistics
Classification of Functions of Government - COFOG
This publication presents the expenditure statistics of the Brazilian General Government according to the OECD/UN Classification of Functions of Government (COFOG).