With this publication, IBGE presents results obtained from the Survey of Basic Municipal Information conducted in 1999 and 2001 in city halls of the then-existing 5,507 Brazilian municipalities, concerning the theme Public Finances. The present data are grouped by population size of municipalities, Major Regions, and Federation Units, and comprise the main thematic axes of the survey, such as dimension, structure and evolution of municipal revenue and expenses; resources of Brazilian municipalities and expenses by function. In this last case, data stand out on Education and Culture and Health and Sanitation, due to their social reach and because they have been, in the last decade, the main targets of administrative decentralization policies by the federal government.

The analytical texts, illustrated with graphs, highlight the key aspects of each of these themes. The publication also includes technical notes on the survey and a glossary of the terms considered essential for the understanding of the results.

These results are also available at the CD-ROM that accompanies the publication. The digital version also includes the three databases of the Survey of Basic Municipal Information related to the theme Public Finances, between 1998 and 2000.

This set of information enables the construction of a system of municipal indicators to measure even the effectiveness of public policies and programs, the level of municipal dependency, spending by function, highlighting those related to social areas, spending with personnel and the investment burden, besides the results of the year.