Public budget in Brazil:

The aim of this book is to evaluate the use of extraordinary credits in Brazil, between 1995 and 2010, in order to verify whether the constitutional requirements of unpredictability and urgency were observed in the issuing of provisional measures that opened up extraordinary credits, as well as whether the use of these credits allowed public resources to escape the ordinary budget process. To this end, field research was carried out in which structured, non-directive interviews were conducted with members of the Executive and Legislative branches. Data was also collected on the internet, from the Integrated Financial Administration System (Siafi), the Siga Brasil system, the website of the National Congress, the website of the Federal Budget Secretariat and the website of the Presidency of the Republic. The adherence of the credits to these assumptions was also examined. The analyses carried out allow us to infer that there is a flagrant distortion of the budgetary process, since the constant opening of this type of credit allows public resources to escape the ordinary budget and be allocated unilaterally by the Executive Branch.