Santa Catarina · 5,951 residents · Mayor elected in 2024: Juliano Schneider · 9 town councillors
Luzerna
R$ 53,8 mi paid in 2025.
R$ 9.047 per resident · Towns of the same size: R$ 7.244
Spending by function
Click a function to see its sub-functions and the previous years
The 7 other functions (9%)
Source: SICONFI, the town's 2025 accounts (DCA, Annex I-E), spending paid.
Suppliers and recipients
The same R$ 53,8 mi, by type of spending.
Source: SICONFI, the town's 2025 accounts (DCA, Annex I-D), spending paid by type.
Click a supplier to see its contracts
- Pedreira Joacaba LTDA1 contractR$ 2,4 mi
- Estratta Construcoes LTDA1 contractR$ 1,3 mi
- Schumann Metalurgica LTDA1 contractR$ 1,1 mi
- Viga - Pavimentacao e Obras LTDA.1 contractR$ 910 mil
- Revitalle - Centro Integrado de Fisioterapia e Saude LTDA1 contractR$ 731 mil
- Refrigeracao e Climatizacao Schappo LTDA1 contractR$ 704 mil
- Fabio Junior Sarmento1 contractR$ 513 mil
313 suppliers · R$ 17,1 mi in 1.494 contracts · All contracts and suppliers
Why this total differs from the spending paid
A contract's value is the total signed, often over several years, not what was paid in the year. What is paid in a year also comes from older contracts and from purchases without a published contract.
The total value of each company's or organisation's contracts with the town, published on the PNCP since 2026. Private individuals are not named.
Investment
R$ 5,0 mi invested in 2025 in works, facilities and equipment (9% of spending paid), or R$ 841 per resident.
Source: SICONFI, the town's accounts (DCA, Annex I-D), investment paid.
Revenue and borrowing
Revenue: R$ 60,0 mi · spending paid: R$ 53,8 mi.
Source: SICONFI, the town's 2025 accounts (DCA, Annex I-C), revenue collected, net of deductions (R$ 6,5 mi withheld for FUNDEB).
Debt and taxes
R$ 823 mil of debt on the 2025 balance sheet (loans and financing)
R$ 138 per resident · Towns of the same size with loans: R$ 297
R$ 342 mil paid in interest and repayments in 2025
R$ 4,4 mi of local taxes collected in 2025
R$ 734 per resident · Towns of the same size: R$ 284
ISS (services) R$ 2,8 mi · IPTU (property) R$ 834 mil · ITBI (property sales) R$ 776 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 5,000 to 10,000 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 1.161 towns of 5,000 to 10,000 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$ 60,0 mi (revenue realised, net of deductions, above all R$ 6,5 mi withheld for FUNDEB) and paid R$ 53,8 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 contracts come from the PNCP, the national procurement portal, where Law 14.133 has every public unit publish its contracts since 2024. We read the publications since 2026: what a unit did not publish does not appear.
The mayor comes from the municipal election results of the Superior Electoral Court (TSE).
Elected officials and staff of Luzerna: 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. Source: PNCP, Brazil's national public procurement portal. The method · See the source