Fiscal Transparency Laws — Brazil
27 jurisdictions with fiscal transparency laws.
National Law
Brazil
Lei de Responsabilidade Fiscal (Lei Complementar 101/2000) e Lei 4.320/1964
Brazil's national fiscal transparency framework is anchored by the Lei de Responsabilidade Fiscal (LC 101/2000), which mandates bimonthly fiscal execution reports (RREO) and quadrimestral fiscal management reports (RGF) for all tiers and branches of government, supplemented by real-time transactional expenditure disclosure via the Portal da Transparência (as amended by LC 131/2009). External audit is exercised by the constitutionally independent Tribunal de Contas da União (TCU, CF Arts. 71-74), with internal oversight by the CGU; the Senate-established Instituição Fiscal Independente (IFI, 2016) performs independent fiscal monitoring. Brazil ranks 7th of 125 countries in the IBP Open Budget Survey 2023 (OBI 80/100), placing it among the top 10 globally and the strongest major Latin American economy for fiscal transparency.
Jurisdictions
| Jurisdiction | Score |
|---|---|
| Acre |
69
|
| Alagoas |
69
|
| Amapa |
69
|
| Amazonas |
71
|
| Bahia |
71
|
| Ceara |
71
|
| Distrito Federal |
71
|
| Espirito Santo |
71
|
| Goias |
71
|
| Maranhao |
69
|
| Mato Grosso |
71
|
| Mato Grosso Do Sul |
71
|
| Minas Gerais |
76
|
| Para |
71
|
| Paraiba |
69
|
| Parana |
71
|
| Pernambuco |
71
|
| Piaui |
69
|
| Rio De Janeiro |
75
|
| Rio Grande Do Norte |
69
|
| Rio Grande Do Sul |
73
|
| Rondonia |
69
|
| Roraima |
69
|
| Santa Catarina |
71
|
| Sao Paulo |
76
|
| Sergipe |
69
|
| Tocantins |
69
|