GovXRay

Les governments, ensemble ou un à un.

Lieu

Which governments regarder ?

Municipal Population: 868,523 residents · denominator for municipal per-capita amounts

The words on this page: 12 definitions, including 3 acronyms, no jargon

City: On this site, "city" means ALL the governments that serve a person who lives there: national, regional and municipal together. When we write "Montreal", that set is what we mean.
Municipality: The city hall alone, and nothing else. Its revenue, its spending, its debt. That is a small part of what a resident carries: the rest comes from the other two governments.
Tier: One of the governments that administer you. Here there are up to three: national, regional (province, state, Land…) and municipal. Each collects its own taxes and pays its own services.
Per capita: The total amount divided by the number of people. Note: each government is divided by the population of ITS territory: the national one by the whole country, the city by its residents only.
Resident public footprint: Our way of adding the three governments to give an order of magnitude. This is not an official account: these are three calculations on three different populations, placed end to end.
Scope: What is counted and what is not. "MUNICIPAL ONLY" counts only the municipality; "all governments" adds the province and the federal tier. Two very different amounts can both be right.
Vintage: The financial year of the figure: the fiscal year the report covers. It is not always the same from one government to another, and the page writes it each time.
Own revenue: Money a government collects itself: taxes, levies, fees, fines. What it receives from another government is excluded, otherwise the same tax would be counted twice.
Transfer: Money one government pays to another: for example Ottawa paying Quebec for health. This is not a new tax: it is a tax already collected, moved.
GFSM: Government Finance Statistics Manual: the IMF standard that defines how to consolidate public accounts
S13: the European code for all of a country's general government, every layer together
SICONFI: the Brazilian public accounting and finance system

GOVERNMENT STACK

Teresina Government Stack

The public administrations around Teresina residents.

Brazil: União (federal government) · State of Piauí · Teresina

Government StackCity only

Les public finances autour of a resident de Teresina.

Indicateur du Stack, construit à partir des moyennes par habitant (Brésil: União (gouvernement fédéral) ÷ 207,750,291, State of Piauí ÷ 3,270,174, Teresina ÷ 868,523). Ce n'est pas la dépense mesurée dans Teresina, ni une consolidation GFSM, ni une facture fiscale personnelle.

No defensible Stack total for this perimeter: figures by administration below.

Brazil: União (federal government) (÷ 207,750,291)
State of Piauí (÷ 3,270,174)
Teresina (÷ 868,523)

No published reconciliation ledger for a Stack total: the participating administrations are shown separately.

Understand the spending Follow the money

CALCULATIONS AND EVIDENCEFinancial analysis, calculations and evidenceOpen calculations and evidenceReplier

Sous ce bouton: le contrôle de plafond, ce qui ressort des comptes, le solde de chaque palier, le bilan par palier et la qualité de la fiche. Each figure porte son scope (city, pile des paliers, province, aire urbaine ou pays), son exercice et son unité. D'où vient chaque montant est écrit plus haut, au source ledger.

Who governs here: 3 institution(s) · 3 with no connected fiscal data

The list of the governments qui s'appliquent à un résident, qu'on ait leurs chiffres ou non. An institution does not disappear because its data is missing.

●

União Federal (República Federativa do Brasil)

État central · institution applicable · data fiscales not connectedes · additionnable

●

Estado do Piauí

intermediate tier · institution applicable · data fiscales not connectedes · additionnable

●

Município de Teresina

municipalité locale · institution applicable · data fiscales not connectedes · additionnable

Balance Sheet: per capita, By tier

Balance Sheet par habitant et par palier: recettes, spending, balance, fiscal year, statut, source et calcul
Tier	Revenue/res.	Spending/res.	Balance/res.	Fiscal year	Status	Source	Calcul
Brazil (national)	BRL 10,150	BRL 10,352	−BRL 202	2024	AUDITED Value from audited financial statements or a final official accounting return.	API	revenue 2,162,000 mn · spending 2,205,000 mn · balance -43,000 mn ÷ 213,000,000 hab
Teresina	BRL 5,811	BRL 5,935	−BRL 124	2024	DERIVED Value calculated by GovXRay from official lines; the formula is shown.	API	revenue 5,047 mn · spending 5,155 mn · balance -108 mn ÷ 868,523 hab
Resident public footprint (Spending by category)	BRL 36,047	BRL 35,763	BRL 284	by tier	not published	footprint GovXRay	La même formule que Dépenses par catégorie (G = T + D, module consolide): all-purpose spending G 35,763 − own-source revenue T 36,047 = -284 BRL/res.. NE PAS additionner avec les lignes par palier: chacune divise par SA population et porte SON fiscal year; their sum is not the resident's deficit.

Chaque ligne = une entité des comptes officiels (contrôles passés); le calcul de chaque cellule est dans la cellule elle-même quand publié. « Ensemble des administrations (S13) » est l'agrégat du FMI: les lignes « dont » et la municipalité sont DEDANS, ne pas additionner; Σ des « dont » dépasse le S13 (transferts counted deux fois avant élimination). La ligne « Empreinte publique du résident » est la même formule que Dépenses par catégorie (G = T + D): ce n'est PAS une consolidation au sens GFSM, et elle ne se déduit pas des lignes du dessus: dénominateurs et exercices différents. Monnaies locales: conversion USD On the Side-by-side comparison.

Why these rows do not add up

Each tier is counted per capita of its own territory: le fédéral par habitant du pays, la province par habitant de la province, la ville par résident. Additionner trois dénominateurs différents ne donne aucun chiffre réel: c'est pourquoi la somme des soldes ci-dessus (−BRL 326) is not the resident's balance (BRL 284). This gap breaks down exactly into four lines: See the calculation, row by row ↑

Fact receipt

Claim Stack: bodies_only

No published reconciliation ledger for a Stack total: the participating administrations are shown separately.

Total Stack combiné: No published reconciliation ledger for a Stack total: the participating administrations are shown separately. (Brazil: União (federal government) · State of Piauí · Teresina)

Téléchargement machine: stack.json · stack.csv

TAKE THIS PAGE

Les tables displayed ci-dessus, tels qu'ils sont displayed, column source comprise. L'en-tête du fichier porte l'adresse de la page, sa date de publication et la devise active au moment du clic: un tableau exporté sans its provenance becomes an unsourced figure the next time it is opened.

COLOURSfamily « Public finances » la même teinte désigne cette fonction publique partout: onglets, flow diagram, Spending by category, figure cards.intensity = position pâle = bas de la fourchette des pays chiffrés, plein = haut. This is un position marker, NOT a score: "high" does not mean "good."light stroke the median of countries with figures, on the position bar.green / amber / grey on the counter tous les indicateurs de la section sont chiffrés / une partie seulement / aucun. The counter is the number of rows with figures on this page.gris no datum. Le gris est réservé au manque et n'habille jamais une value: a grey cell is an empty cell, clearly disclosed.

Generated from official accounts at each publication, mandatory checks: no figure typed by hand; sections with no connected source are greyed and named, never filled. coverage & holds

WHERE THE FIGURES COME FROMOpen the official receipt, tier by tier

Each tier is a menu: closed, you read its name, vintage and Population; open, its line items. Each row is one line from the official accounts of un tier: tax, levy, contribution or deficit: divided by the Population of ce Tier. L'impôt du national tier ÷ la population de tout le pays n'est pas ce qu'un habitant de cette ville verse; la taxe levée par la ville ÷ sa propre population l'est davantage. Native currency first. Les transferts changent de hauteur parce que le payeur et le bénéficiaire n'ont pas la même population: même argent, deux dénominateurs.

Phone: the line, its kind, the calculation. The source note is on the calculation hover.

Brazil: União (federal government)12 line items in this tier

2024 ·

AUDITED

Value from audited financial statements or a final official accounting return.

· ÷ 207,750,291 residents of the country

Reçu official · Brazil: União (federal government): poste, nature, calcul official ÷ Population, provenance
What it is	Nature	Official ÷ Population = /res.	Where the amount comes from
Credit operations (borrowing)	revenue	n/d ÷ 207,750,291 = 9,173	1,905.8 Md BRL NET: « Operações de Crédito » brutas − FUNDEB − outras deductions BY category (DCA I-C; Σ categories = líquidas replayed by the normaliser, refused at 1 R$).
Social contributions (Contribuições)	revenue	n/d ÷ 207,750,291 = 6,630	1,377.5 Md BRL NET: « Contribuições » brutas − FUNDEB − outras deductions BY category (DCA I-C; Σ categories = líquidas replayed by the normaliser, refused at 1 R$).
Taxes, fees and contributions	revenue	n/d ÷ 207,750,291 = 4,948	1,028.0 Md BRL NET: « Impostos, Taxas e Contribuições de Melhoria » brutas − FUNDEB − outras deductions BY category (DCA I-C; Σ categories = líquidas replayed by the normaliser, refused at 1 R$).
Property income	revenue	241.6 Md ÷ 207,750,291 = 1,163	241.6 Md BRL NET: « Receita Patrimonial » brutas − FUNDEB − outras deductions BY category (DCA I-C; Σ categories = líquidas replayed by the normaliser, refused at 1 R$).. BRL NET: « Receita Patrimonial » brutas − FUNDEB − outras deductions BY category (DCA I-C; Σ categories = líquidas replayed by the normaliser, refused at 1 R$).
Other capital revenue	revenue	135.9 Md ÷ 207,750,291 = 654	135.9 Md BRL NET: « Outras Receitas de Capital » brutas − FUNDEB − outras deductions BY category (DCA I-C; Σ categories = líquidas replayed by the normaliser, refused at 1 R$).. BRL NET: « Outras Receitas de Capital » brutas − FUNDEB − outras deductions BY category (DCA I-C; Σ categories = líquidas replayed by the normaliser, refused at 1 R$).
Service revenue	revenue	57.5 Md ÷ 207,750,291 = 277	57.5 Md BRL NET: « Receita de Serviços » brutas − FUNDEB − outras deductions BY category (DCA I-C; Σ categories = líquidas replayed by the normaliser, refused at 1 R$).. BRL NET: « Receita de Serviços » brutas − FUNDEB − outras deductions BY category (DCA I-C; Σ categories = líquidas replayed by the normaliser, refused at 1 R$).
Other current revenue	revenue	43.1 Md ÷ 207,750,291 = 208	43.1 Md BRL NET: « Outras Receitas Correntes » brutas − FUNDEB − outras deductions BY category (DCA I-C; Σ categories = líquidas replayed by the normaliser, refused at 1 R$).. BRL NET: « Outras Receitas Correntes » brutas − FUNDEB − outras deductions BY category (DCA I-C; Σ categories = líquidas replayed by the normaliser, refused at 1 R$).
Loan repayments received	revenue	38.4 Md ÷ 207,750,291 = 185	38.4 Md BRL NET: « Amortização de Empréstimos » brutas − FUNDEB − outras deductions BY category (DCA I-C; Σ categories = líquidas replayed by the normaliser, refused at 1 R$).. BRL NET: « Amortização de Empréstimos » brutas − FUNDEB − outras deductions BY category (DCA I-C; Σ categories = líquidas replayed by the normaliser, refused at 1 R$).
Receita Industrial	revenue	10.7 Md ÷ 207,750,291 = 51	10.7 Md BRL NET: « Receita Industrial » brutas − FUNDEB − outras deductions BY category (DCA I-C; Σ categories = líquidas replayed by the normaliser, refused at 1 R$).. BRL NET: « Receita Industrial » brutas − FUNDEB − outras deductions BY category (DCA I-C; Σ categories = líquidas replayed by the normaliser, refused at 1 R$).
Current transfers received	revenue	0.4 Md ÷ 207,750,291 = 2	0.4 Md BRL NET: « Transferências Correntes » brutas − FUNDEB − outras deductions BY category (DCA I-C; Σ categories = líquidas replayed by the normaliser, refused at 1 R$).. BRL NET: « Transferências Correntes » brutas − FUNDEB − outras deductions BY category (DCA I-C; Σ categories = líquidas replayed by the normaliser, refused at 1 R$).
Asset disposals	revenue	0.3 Md ÷ 207,750,291 = 3	0.3 Md BRL NET: « Alienação de Bens » brutas − FUNDEB − outras deductions BY category (DCA I-C; Σ categories = líquidas replayed by the normaliser, refused at 1 R$). The last line carries the per-capita rounding.. BRL NET: « Alienação de Bens » brutas − FUNDEB − outras deductions BY category (DCA I-C; Σ categories = líquidas replayed by the normaliser, refused at 1 R$). The last line carries the per-capita rounding.
Deficit (named derived result): Brazil: União (federal government)	deficit (borrowing)	29.3 Md ÷ 207,750,291 = 141	29.3 Md BRL: despesas empenhadas minus receitas líquidas.. BRL: despesas empenhadas minus receitas líquidas.

State of Piauí10 line items in this tier

2024 ·

DERIVED

Value calculated by GovXRay from official lines; the formula is shown.

· ÷ 3,270,174 residents of this tier

Reçu official · State of Piauí: poste, nature, calcul official ÷ Population, provenance
What it is	Nature	Official ÷ Population = /res.	Where the amount comes from
Current transfers received	revenue	9.7 Md ÷ 3,270,174 = 2,958	9.7 Md BRL NET: « Transferências Correntes » brutas − FUNDEB − outras deductions BY category (DCA I-C; Σ categories = líquidas replayed by the normaliser, refused at 1 R$). NOTE (State): 2.2 Md BRL of constitutional transfers to municipalities remain WITHIN this líquidas concept: named, not deducted (they reappear as transfers received at the municipal tier).. BRL NET: « Transferências Correntes » brutas − FUNDEB − outras deductions BY category (DCA I-C; Σ categories = líquidas replayed by the normaliser, refused at 1 R$). NOTE (State): 2.2 Md BRL of constitutional transfers to municipalities remain WITHIN this líquidas concept: named, not deducted (they reappear as transfers received at the municipal tier).
Taxes, fees and contributions	revenue	8.6 Md ÷ 3,270,174 = 2,645	8.6 Md BRL NET: « Impostos, Taxas e Contribuições de Melhoria » brutas − FUNDEB − outras deductions BY category (DCA I-C; Σ categories = líquidas replayed by the normaliser, refused at 1 R$). NOTE (State): 2.2 Md BRL of constitutional transfers to municipalities remain WITHIN this líquidas concept: named, not deducted (they reappear as transfers received at the municipal tier).. BRL NET: « Impostos, Taxas e Contribuições de Melhoria » brutas − FUNDEB − outras deductions BY category (DCA I-C; Σ categories = líquidas replayed by the normaliser, refused at 1 R$). NOTE (State): 2.2 Md BRL of constitutional transfers to municipalities remain WITHIN this líquidas concept: named, not deducted (they reappear as transfers received at the municipal tier).
Credit operations (borrowing)	revenue	2.4 Md ÷ 3,270,174 = 739	2.4 Md BRL NET: « Operações de Crédito » brutas − FUNDEB − outras deductions BY category (DCA I-C; Σ categories = líquidas replayed by the normaliser, refused at 1 R$). NOTE (State): 2.2 Md BRL of constitutional transfers to municipalities remain WITHIN this líquidas concept: named, not deducted (they reappear as transfers received at the municipal tier).. BRL NET: « Operações de Crédito » brutas − FUNDEB − outras deductions BY category (DCA I-C; Σ categories = líquidas replayed by the normaliser, refused at 1 R$). NOTE (State): 2.2 Md BRL of constitutional transfers to municipalities remain WITHIN this líquidas concept: named, not deducted (they reappear as transfers received at the municipal tier).
Social contributions (Contribuições)	revenue	1.2 Md ÷ 3,270,174 = 360	1.2 Md BRL NET: « Contribuições » brutas − FUNDEB − outras deductions BY category (DCA I-C; Σ categories = líquidas replayed by the normaliser, refused at 1 R$). NOTE (State): 2.2 Md BRL of constitutional transfers to municipalities remain WITHIN this líquidas concept: named, not deducted (they reappear as transfers received at the municipal tier).. BRL NET: « Contribuições » brutas − FUNDEB − outras deductions BY category (DCA I-C; Σ categories = líquidas replayed by the normaliser, refused at 1 R$). NOTE (State): 2.2 Md BRL of constitutional transfers to municipalities remain WITHIN this líquidas concept: named, not deducted (they reappear as transfers received at the municipal tier).
Property income	revenue	0.5 Md ÷ 3,270,174 = 164	0.5 Md BRL NET: « Receita Patrimonial » brutas − FUNDEB − outras deductions BY category (DCA I-C; Σ categories = líquidas replayed by the normaliser, refused at 1 R$). NOTE (State): 2.2 Md BRL of constitutional transfers to municipalities remain WITHIN this líquidas concept: named, not deducted (they reappear as transfers received at the municipal tier).. BRL NET: « Receita Patrimonial » brutas − FUNDEB − outras deductions BY category (DCA I-C; Σ categories = líquidas replayed by the normaliser, refused at 1 R$). NOTE (State): 2.2 Md BRL of constitutional transfers to municipalities remain WITHIN this líquidas concept: named, not deducted (they reappear as transfers received at the municipal tier).
Other current revenue	revenue	0.1 Md ÷ 3,270,174 = 35	0.1 Md BRL NET: « Outras Receitas Correntes » brutas − FUNDEB − outras deductions BY category (DCA I-C; Σ categories = líquidas replayed by the normaliser, refused at 1 R$). NOTE (State): 2.2 Md BRL of constitutional transfers to municipalities remain WITHIN this líquidas concept: named, not deducted (they reappear as transfers received at the municipal tier).. BRL NET: « Outras Receitas Correntes » brutas − FUNDEB − outras deductions BY category (DCA I-C; Σ categories = líquidas replayed by the normaliser, refused at 1 R$). NOTE (State): 2.2 Md BRL of constitutional transfers to municipalities remain WITHIN this líquidas concept: named, not deducted (they reappear as transfers received at the municipal tier).
Capital transfers received	revenue	0.1 Md ÷ 3,270,174 = 26	0.1 Md BRL NET: « Transferências de Capital » brutas − FUNDEB − outras deductions BY category (DCA I-C; Σ categories = líquidas replayed by the normaliser, refused at 1 R$). NOTE (State): 2.2 Md BRL of constitutional transfers to municipalities remain WITHIN this líquidas concept: named, not deducted (they reappear as transfers received at the municipal tier).. BRL NET: « Transferências de Capital » brutas − FUNDEB − outras deductions BY category (DCA I-C; Σ categories = líquidas replayed by the normaliser, refused at 1 R$). NOTE (State): 2.2 Md BRL of constitutional transfers to municipalities remain WITHIN this líquidas concept: named, not deducted (they reappear as transfers received at the municipal tier).
Service revenue	revenue	0.0 Md ÷ 3,270,174 = 12	0.0 Md BRL NET: « Receita de Serviços » brutas − FUNDEB − outras deductions BY category (DCA I-C; Σ categories = líquidas replayed by the normaliser, refused at 1 R$). NOTE (State): 2.2 Md BRL of constitutional transfers to municipalities remain WITHIN this líquidas concept: named, not deducted (they reappear as transfers received at the municipal tier).. BRL NET: « Receita de Serviços » brutas − FUNDEB − outras deductions BY category (DCA I-C; Σ categories = líquidas replayed by the normaliser, refused at 1 R$). NOTE (State): 2.2 Md BRL of constitutional transfers to municipalities remain WITHIN this líquidas concept: named, not deducted (they reappear as transfers received at the municipal tier).
Asset disposals	revenue	0.0 Md ÷ 3,270,174 = 2	0.0 Md BRL NET: « Alienação de Bens » brutas − FUNDEB − outras deductions BY category (DCA I-C; Σ categories = líquidas replayed by the normaliser, refused at 1 R$). NOTE (State): 2.2 Md BRL of constitutional transfers to municipalities remain WITHIN this líquidas concept: named, not deducted (they reappear as transfers received at the municipal tier).. BRL NET: « Alienação de Bens » brutas − FUNDEB − outras deductions BY category (DCA I-C; Σ categories = líquidas replayed by the normaliser, refused at 1 R$). NOTE (State): 2.2 Md BRL of constitutional transfers to municipalities remain WITHIN this líquidas concept: named, not deducted (they reappear as transfers received at the municipal tier).
Loan repayments received	revenue	0.0 Md ÷ 3,270,174 = 1	0.0 Md BRL NET: « Amortização de Empréstimos » brutas − FUNDEB − outras deductions BY category (DCA I-C; Σ categories = líquidas replayed by the normaliser, refused at 1 R$). The last line carries the per-capita rounding. NOTE (State): 2.2 Md BRL of constitutional transfers to municipalities remain WITHIN this líquidas concept: named, not deducted (they reappear as transfers received at the municipal tier).. BRL NET: « Amortização de Empréstimos » brutas − FUNDEB − outras deductions BY category (DCA I-C; Σ categories = líquidas replayed by the normaliser, refused at 1 R$). The last line carries the per-capita rounding. NOTE (State): 2.2 Md BRL of constitutional transfers to municipalities remain WITHIN this líquidas concept: named, not deducted (they reappear as transfers received at the municipal tier).

Teresina9 line items in this tier

2024 · published in the accounts · ÷ 868,523 residents of the city

Reçu official · Teresina: poste, nature, calcul official ÷ Population, provenance
What it is	Nature	Official ÷ Population = /res.	Where the amount comes from
Current transfers received	revenue	2.9 Md ÷ 868,523 = 3,377	2.9 Md BRL NET: « Transferências Correntes » brutas − FUNDEB − outras deductions BY category (DCA I-C; Σ categories = líquidas replayed by the normaliser, refused at 1 R$).. BRL NET: « Transferências Correntes » brutas − FUNDEB − outras deductions BY category (DCA I-C; Σ categories = líquidas replayed by the normaliser, refused at 1 R$).
Taxes, fees and contributions	revenue	1.0 Md ÷ 868,523 = 1,172	1.0 Md BRL NET: « Impostos, Taxas e Contribuições de Melhoria » brutas − FUNDEB − outras deductions BY category (DCA I-C; Σ categories = líquidas replayed by the normaliser, refused at 1 R$).. BRL NET: « Impostos, Taxas e Contribuições de Melhoria » brutas − FUNDEB − outras deductions BY category (DCA I-C; Σ categories = líquidas replayed by the normaliser, refused at 1 R$).
Credit operations (borrowing)	revenue	0.4 Md ÷ 868,523 = 484	0.4 Md BRL NET: « Operações de Crédito » brutas − FUNDEB − outras deductions BY category (DCA I-C; Σ categories = líquidas replayed by the normaliser, refused at 1 R$).. BRL NET: « Operações de Crédito » brutas − FUNDEB − outras deductions BY category (DCA I-C; Σ categories = líquidas replayed by the normaliser, refused at 1 R$).
Social contributions (Contribuições)	revenue	0.4 Md ÷ 868,523 = 452	0.4 Md BRL NET: « Contribuições » brutas − FUNDEB − outras deductions BY category (DCA I-C; Σ categories = líquidas replayed by the normaliser, refused at 1 R$).. BRL NET: « Contribuições » brutas − FUNDEB − outras deductions BY category (DCA I-C; Σ categories = líquidas replayed by the normaliser, refused at 1 R$).
Property income	revenue	0.1 Md ÷ 868,523 = 128	0.1 Md BRL NET: « Receita Patrimonial » brutas − FUNDEB − outras deductions BY category (DCA I-C; Σ categories = líquidas replayed by the normaliser, refused at 1 R$).. BRL NET: « Receita Patrimonial » brutas − FUNDEB − outras deductions BY category (DCA I-C; Σ categories = líquidas replayed by the normaliser, refused at 1 R$).
Service revenue	revenue	0.1 Md ÷ 868,523 = 114	0.1 Md BRL NET: « Receita de Serviços » brutas − FUNDEB − outras deductions BY category (DCA I-C; Σ categories = líquidas replayed by the normaliser, refused at 1 R$).. BRL NET: « Receita de Serviços » brutas − FUNDEB − outras deductions BY category (DCA I-C; Σ categories = líquidas replayed by the normaliser, refused at 1 R$).
Other current revenue	revenue	0.1 Md ÷ 868,523 = 80	0.1 Md BRL NET: « Outras Receitas Correntes » brutas − FUNDEB − outras deductions BY category (DCA I-C; Σ categories = líquidas replayed by the normaliser, refused at 1 R$).. BRL NET: « Outras Receitas Correntes » brutas − FUNDEB − outras deductions BY category (DCA I-C; Σ categories = líquidas replayed by the normaliser, refused at 1 R$).
Capital transfers received	revenue	0.0 Md ÷ 868,523 = 4	0.0 Md BRL NET: « Transferências de Capital » brutas − FUNDEB − outras deductions BY category (DCA I-C; Σ categories = líquidas replayed by the normaliser, refused at 1 R$). The last line carries the per-capita rounding.. BRL NET: « Transferências de Capital » brutas − FUNDEB − outras deductions BY category (DCA I-C; Σ categories = líquidas replayed by the normaliser, refused at 1 R$). The last line carries the per-capita rounding.
Deficit (named derived result): Teresina	deficit (borrowing)	0.1 Md ÷ 868,523 = 124	0.1 Md BRL: despesas empenhadas minus receitas líquidas.. BRL: despesas empenhadas minus receitas líquidas.

Trois comptes juridiques distincts, never added together. União (DCA ente 1), État du Piauí et Teresina: chaque colonne est divisée par SA population (population SICONFI; União = somme des 27 entes d'état, dérivation named). Fonction 28 fédérale: refinancement du principal en ligne nommée, service en Intérêts. Gross financial debt de Teresina (bilan PCASP I-AB): 1.1 Md BRL.