{
  "title": "Brazil: Technical Assistance Report-Supporting Implementation of the Expenditure Rule Through Public Financial Management Reforms",
  "publication": "IMF Staff Country Reports, October 4, 2017",
  "sourceUrl": "https://www.imf.org/en/publications/cr/issues/2017/10/04/brazil-technical-assistance-report-supporting-implementation-of-the-expenditure-rule-through-45275",
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  "summary": "This Technical Assistance Report discusses the recommendations for supporting implementation of the expenditure rule through public financial management reforms in Brazil.",
  "publishDate": "2017-10-04",
  "series": "IMF Staff Country Reports",
  "sections": [
    {
      "heading": "Executive summary and purpose",
      "content": "- The report discusses recommendations for supporting implementation of the expenditure rule through public financial management reforms in Brazil.\n- Primary objective: address rigidities in the budget and create more fiscal space to support the expenditure rule."
    },
    {
      "heading": "Key findings on budget rigidities and needed processes",
      "content": "- Rigidities in the budget limit flexibility and fiscal space.\n- Authorities need to establish processes to:\n  - build flexibility; and\n  - improve efficiency.\n- Specific areas identified for review include:\n  - mandatory expenditures; and\n  - indexation practices."
    },
    {
      "heading": "Recommended reforms and policy measures",
      "content": "- Review mandatory expenditures and indexation practices to reduce automatic growth in expenditures.\n- Implement a rolling program of spending reviews focused on large and fast-growing programs.\n- Introduce efficiency dividends on ministries’ operational expenses to incentivize cost savings.\n- Begin developing a medium-term budget framework to support strategic decision making and align annual budgets with longer-term priorities."
    },
    {
      "heading": "Implementation priorities",
      "content": "- Prioritize reforms that increase budget flexibility without undermining core service delivery.\n- Sequence reforms to pair expenditure reviews with the introduction of a medium-term budget framework.\n- Apply efficiency dividends and operational spending reforms across ministries to generate recurrent savings."
    },
    {
      "heading": "Thematic scope (as presented)",
      "content": "- Budget planning and preparation\n- Expenditure and expenditure policy\n- Fiscal policy and fiscal stance\n- Macroeconomic and fiscal forecasts\n- Public financial management (PFM)\n\nSource: Brazil: Technical Assistance Report-Supporting Implementation of the Expenditure Rule Through Public Financial Management Reforms, International Monetary Fund, October 4, 2017.\n\n---\n\n Content in this bundle\n\n- Country Report\n  - Country Report (Markdown version){rel=\"alternate\" type=\"text/markdown\"}\n  - Country Report (PDF){rel=\"external\" type=\"application/pdf\"}\n\n---\n\nSource: https://www.imf.org/en/publications/cr/issues/2017/10/04/brazil-technical-assistance-report-supporting-implementation-of-the-expenditure-rule-through-45275"
    }
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    "Published: October 4, 2017",
    "Series: IMF Staff Country Reports",
    "DOI: https://doi.org/10.5089/9781484321218.002",
    "The report discusses recommendations for supporting implementation of the expenditure rule through public financial management reforms in Brazil.",
    "Primary objective: address rigidities in the budget and create more fiscal space to support the expenditure rule.",
    "Rigidities in the budget limit flexibility and fiscal space.",
    "Authorities need to establish processes to:",
    "Specific areas identified for review include:",
    "Review mandatory expenditures and indexation practices to reduce automatic growth in expenditures.",
    "Implement a rolling program of spending reviews focused on large and fast-growing programs.",
    "Introduce efficiency dividends on ministries’ operational expenses to incentivize cost savings.",
    "Begin developing a medium-term budget framework to support strategic decision making and align annual budgets with longer-term priorities.",
    "Prioritize reforms that increase budget flexibility without undermining core service delivery.",
    "Sequence reforms to pair expenditure reviews with the introduction of a medium-term budget framework.",
    "Apply efficiency dividends and operational spending reforms across ministries to generate recurrent savings.",
    "Budget planning and preparation",
    "Expenditure and expenditure policy",
    "Fiscal policy and fiscal stance",
    "Macroeconomic and fiscal forecasts",
    "Public financial management (PFM)",
    "**Country Report**"
  ],
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