From the indication in the Budget to the money in the account: see the stages of implementing a parliamentary amendment

Amendments can be of three types: individual committee benches Individual amendments are mandatory, that is, the government is obliged to pay. They are nominated by each parliamentarian. This year, the amount reserved for this item is R$26.6 billion. ????Each deputy can indicate around R$40 million in individual amendments, and each senator, R$74 million. Bench amendments are also mandatory and are defined by the parliamentarians of each state. ?The Budget reserved a total of R$11.2 billion for this item this year, that is, R$415 million for each bench. Thus, the mandatory amendments, those that the government is obliged to pay, total R$37.8 billion. Committee amendments: new Secret Budget Committee amendments are not mandatory. In 2026, the total amount of this item is R$12.1 billion. This total, however, is not divided equally between the commissions. The Health committees of the Chamber and Senate concentrate the largest amounts, while some committees did not receive funds. ?????Commission amendments are at the center of investigations by the Federal Supreme Court (STF) regarding transparency in execution. This is because the real author of the amendment is “hidden” behind the party leader, who signs the amendment. This is a similar mechanism to what was already used in rapporteur amendments. ?A study by the Transparency Brazil Organization states that, in 2025, the Chamber of Deputies registered R$ 1.3 billion in commission amendments on behalf of party leaders without identifying the parliamentarians who actually indicated the beneficiaries of the resources. ?????According to the organization, the amount represents 16% of the nominations made by the House committees in the year and reproduces the logic of the extinct "secret budget". In addition to these three types of amendments that, together, reach R$49.9 billion, the Budget foresees R$11.1 billion as additional installments, for discretionary expenses and for projects selected in the Growth Acceleration Program (PAC). Indication of amendments Indications for the execution of the budget made by parliamentarians must respect constitutional rules and be compatible with the Multi-Year Plan (PPA) and the Budget Guidelines Law (LDO). After the final text of the PLOA has been prepared, the proposal is voted on by the Mixed Budget Committee (CMO) and by Congress. The approved amendments become part of the Budget Law sanctioned by the President of the Republic. ?Depending on the type of amendment, the parliamentarian indicates the municipality, state, public entity or organization that will receive the resources. ?In amendments with a defined purpose, it is necessary to specify the financed object, such as construction of a health unit, purchase of ambulances, paving roads or funding hospital services. PIX amendments PF operation targets irregularities in PIX amendments In so-called special transfers, known as "PIX amendments", the resources are transferred directly to the entity, which defines how to apply the resource. This type of amendment has already been the target of operations by the Federal Police (PF) with the aim of investigating irregular use of public resources. ?These amendments were created in 2019 and became known for the difficulty in monitoring resources, since the amounts are transferred by parliamentarians directly to states or municipalities without the need to present a project, agreement or justification – therefore, there is no way to monitor what function the money will ultimately have. Ministry analyzes After indicating who will receive the amendment, the ministries carry out a technical analysis and evaluate aspects such as: the regularity of the municipality or the beneficiary entity; required documentation; technical impediments; compatibility of the amendment with the project proposed for its application. The next step is to sign agreements or other transfer instruments to allow the correct application of the funds. It is at this stage that the municipality or entity presents a work plan with the schedule for implementing the funds, goals and cost estimates. Expenditure phases After the criteria have been evaluated and the documentation has been regularized, the amendment is committed. This is the first phase of spending in the Budget. The commitment is a kind of “reserve” of the resource. This is when the government formally commits to making that expenditure. Without commitment, the amendment remains only authorized, but does not actually enter into execution. ?After the commitment and the settlement phase, which assesses compliance with the required conditions, the resources are transferred. In traditional agreements, payment usually occurs in installments, according to the progress of the project. ?In special transfers, the amounts are deposited directly into the account of the benefiting state or municipality. ?Once the execution is complete, the municipality needs to demonstrate how the resources were used. Accountability includes financial documentation, proof of expenses incurred and evidence of achievement of established goals. Facade of the National Congress Jefferson Rudy/Agência Senado