The dynamics of the Primary Result Target and the Brazilian Army’s budget execution from 2008 to 2021

Abstract

With the general objective of investigating the relationship between the budgetary execution of the Brazilian Army and the Target of Primary Result, a documentary and bibliographical overview was developed, as well analysis on the budget and budgetary execution of the Force. Considering the mechanics of the fiscal rule and the risk that the contingencies represent to the institution’s activities, reverberating in the National Defense, a process of rigidity of the Army’s budget structure was visualized in the last years, which would represent, by hypothesis, a measure of protection in relation to the constant commitment limitations imposed by the Federal Government in each fiscal year. There was also a concentration of commitments issued in recent semesters and quarters, resulting from the contingency decrees. In addition, a moderate correlation was considered between the annual, half-yearly and quarterly budget execution and the registration of unprocessed remaining payables.