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São Paulo · 841,154 residents · Mayor elected in 2024: Marcelo Fernandes · 28 town councillors

São Bernardo do Campo

R$ 5,9 bi paid in 2025.

R$ 7.020 per resident · Towns of the same size: R$ 4.946

Spending by function

Click a function to see its sub-functions and the previous years

Source: SICONFI, the town's 2025 accounts (DCA, Annex I-E), spending paid.

Suppliers and recipients

The same R$ 5,9 bi, by type of spending.

  • Services, purchases and transfers47%R$ 2,8 bi

    Contracted companies, supplies, transfers to organisations and consortia. See the contracts ↓

  • Staff38%R$ 2,2 bi

    Pay and charges of active staff, retirees and pensioners.

  • Debt interest and repayment10%R$ 614 mi
  • Works and equipment5%R$ 287 mi

    Building, renovation, equipment purchases.

Source: SICONFI, the town's 2025 accounts (DCA, Annex I-D), spending paid by type.

Click a supplier to see its contracts

290 suppliers · R$ 468 mi in 722 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$ 287 mi invested in 2025 in works, facilities and equipment (5% of spending paid), or R$ 341 per resident.

  • 2017R$ 179 mi
  • 2018R$ 461 mi
  • 2019R$ 484 mi
  • 2020R$ 445 mi
  • 2021R$ 306 mi
  • 2022R$ 511 mi
  • 2023R$ 448 mi
  • 2024R$ 635 mi
  • 2025R$ 287 mi

Source: SICONFI, the town's accounts (DCA, Annex I-D), investment paid.

Revenue and borrowing

Revenue: R$ 6,1 bi · borrowing: R$ 189 mi · spending paid: R$ 5,9 bi.

Revenue by source

  • Current transfers46%R$ 2,9 bi

    From the federal government and the state: FPM, ICMS, SUS, FUNDEB and others.

  • Taxes and fees37%R$ 2,3 bi

    ISS, IPTU, ITBI, income tax withheld and local fees.

  • Other current revenue6%R$ 374 mi
  • Contributions3%R$ 202 mi
  • Property income3%R$ 160 mi
  • Capital transfers1%R$ 69,1 mi
  • Other sources1%R$ 70,9 mi

    Fees for services, sale of assets, other capital revenue, industrial income.

  • Borrowing3%R$ 189 mi

Source: SICONFI, the town's 2025 accounts (DCA, Annex I-C), revenue collected, net of deductions (R$ 376 mi withheld for FUNDEB).

Debt and taxes

R$ 2,6 bi of debt on the 2025 balance sheet (loans and financing)

R$ 3.100 per resident · Towns of the same size with loans: R$ 641

R$ 614 mi paid in interest and repayments in 2025

R$ 1,1 bi in 2017

R$ 1,7 bi of local taxes collected in 2025

R$ 2.049 per resident · Towns of the same size: R$ 1.104

ISS (services) R$ 940 mi · IPTU (property) R$ 654 mi · ITBI (property sales) R$ 129 mi

R$ 922 mi in 2017

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 300,000 to 1 million 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 81 towns of 300,000 to 1 million 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$ 6,3 bi (revenue realised, net of deductions, above all R$ 376 mi withheld for FUNDEB) and paid R$ 5,9 bi. 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 São Bernardo do Campo: to report a figure to correct or add context, write to Qipu.

Compare with Santo André

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