In recent years, Brazil has made significant progress in advancing transparency in the management of parliamentary budget amendments, driven by the actions of the Supreme Federal Court (STF), the Federal Court of Accounts (TCU), the Office of the Comptroller General (CGU), and civil society organizations. These reforms emerged in response to concerns regarding the lack of transparency and traceability in the allocation of public resources, particularly following controversies surrounding the so-called “secret budget” (orçamento secreto) and the special transfers known as “Pix amendments” (emendas Pix).
Within the framework of Allegation of Non-Compliance with a Fundamental Precept (ADPF) 854, under the rapporteurship of Justice Flávio Dino, the STF began requiring compliance with the constitutional principles of publicity, transparency, and traceability in the execution of parliamentary amendments. In 2025, the Executive and Legislative branches presented a joint plan to improve the identification of amendment sponsors, final beneficiaries, and allocation criteria, which was subsequently validated by the Court.
Oversight bodies also strengthened their efforts. The CGU expanded transparency and auditing mechanisms, while the TCU promoted monitoring initiatives and guidance for public managers. At the same time, civil society organizations played a key role in advocating for greater disclosure of information and stronger accountability mechanisms.
A major development occurred on 12 May 2026, when the STF granted a request submitted by civil society organizations and ruled that the transparency standards applicable to federal parliamentary amendments must also be adopted by state and municipal governments. The decision extends transparency and traceability requirements across all levels of government mandating the disclosure of amendment sponsors, beneficiaries, allocated amounts, and expenditure execution and imposes a 30-day deadline for states to demonstrate compliance.
Although challenges remain regarding data standardization and effective oversight, the decision represents an important milestone in the consolidation of national standards for transparency and accountability in the management of public resources. The next phase will involve monitoring the extent to which states and municipalities comply with the new requirements and assessing the capacity of oversight bodies to ensure their implementation.
This issue is particularly relevant for civil society organizations, as many of them receive public funding through parliamentary budget amendments to implement projects and provide services in the public interest. Strengthening transparency and traceability in the use of these resources therefore has a direct impact on the sustainability, legitimacy, and accountability of such organizations.
By establishing clearer standards for the disclosure and traceability of parliamentary budget amendments, the decision creates conditions for the continuous improvement of oversight and information-sharing mechanisms. This process may contribute to a more secure legal and institutional environment for civil society organizations that receive funding through parliamentary budget amendments to carry out public-interest projects. Strengthened transparency mechanisms can help reduce information asymmetries, increase public trust, and provide greater clarity regarding the legality, purpose, and outcomes of such funding.
This event is not an isolated case but rather part of a broader and ongoing process aimed at strengthening transparency and accountability in the management of parliamentary budget amendments in Brazil. In recent years, particularly following the controversies surrounding the so-called “secret budget” (orçamento secreto), Brazil’s Supreme Federal Court (STF) has played a central role in advancing measures designed to ensure greater publicity, traceability, and oversight of public resource allocation. Over the past 12 months, several judicial decisions, oversight initiatives, and administrative reforms have sought to improve the identification of amendment sponsors, funding beneficiaries, and budget allocation criteria. The 2025 decision extending transparency requirements to state and municipal governments therefore represents another step in this gradual process of institutional reform, reinforcing an ongoing trend toward expanding transparency and accountability mechanisms across all levels of government.