Maranhão · 18,150 residents · Mayor elected in 2024: Juceni Silva · 11 town councillors
Formosa da Serra Negra
R$ 112 mi paid in 2025.
R$ 6.186 per resident · Towns of the same size: R$ 6.273
Spending by function
Click a function to see its sub-functions and the previous years
The 9 other functions (8%)
Source: SICONFI, the town's 2025 accounts (DCA, Annex I-E), spending paid.
Suppliers and recipients
The same R$ 112 mi, by type of spending.
Source: SICONFI, the town's 2025 accounts (DCA, Annex I-D), spending paid by type.
Investment
R$ 5,6 mi invested in 2025 in works, facilities and equipment (5% of spending paid), or R$ 310 per resident.
Source: SICONFI, the town's accounts (DCA, Annex I-D), investment paid.
Revenue and borrowing
Revenue: R$ 113 mi · spending paid: R$ 112 mi.
Source: SICONFI, the town's 2025 accounts (DCA, Annex I-C), revenue collected, net of deductions (R$ 8,5 mi withheld for FUNDEB).
Debt and taxes
R$ 1,6 mi of local taxes collected in 2025
R$ 86 per resident · Towns of the same size: R$ 230
ISS (services) R$ 1,3 mi · IPTU (property) R$ 11 mil · ITBI (property sales) R$ 284 mil
2025 accounts filed with the National Treasury (SICONFI): balance sheet and revenue. Per resident: the amount divided by the population (IBGE — estimativas de população). “Towns of the same size”: the median per resident of the towns of 10,000 to 20,000 residents that report the figure for 2025.
Understanding these figures
Paid, committed, carried over: what is the difference?
Committed (empenhado) is what the town set aside for an expense; paid is what left its accounts in the year. The difference, the restos a pagar, carries over to the next year. This page counts what was paid.
How is the comparison with towns of the same size made?
The 1.317 towns of 10,000 to 20,000 residents with accounts filed for 2025 are ranked from lowest to highest per resident; the one in the middle is the median. Being above or below says nothing about good or bad: it depends on the area, the residents and the services each town runs.
Revenue and spending: what compares?
In 2025 the município collected R$ 113 mi (revenue realised, net of deductions, above all R$ 8,5 mi withheld for FUNDEB) and paid R$ 112 mi. Both sides come from the same annual return (DCA); the gap is not a profit: unpaid commitments, borrowing and the previous year’s cash all sit in it.
Where do these numbers come from?
From the annual accounts (DCA) every município files with the National Treasury on SICONFI, function by function. Population comes from IBGE — estimativas de população.
The mayor comes from the municipal election results of the Superior Electoral Court (TSE).
Elected officials and staff of Formosa da Serra Negra: to report a figure to correct or add context, write to Qipu.
Page published by Qipu, independent of the town · Sources and method
Source: SICONFI, National Treasury (DCA, Annexes I-C and I-E), spending paid excluding intra-budget transfers and net revenue realised; population IBGE — estimativas de população. The method · See the source