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Rio Grande do Sul · 2,813 residents · Mayor elected in 2024: Loraci Germann · 9 town councillors

Três Forquilhas

R$ 30,8 mi paid in 2025.

R$ 10.934 per resident · Towns of the same size: R$ 10.934

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$ 30,8 mi, by type of spending.

  • Staff58%R$ 17,9 mi

    Pay and charges of active staff, retirees and pensioners.

  • Services, purchases and transfers27%R$ 8,3 mi

    Contracted companies, supplies, transfers to organisations and consortia.

  • Works and equipment13%R$ 4,0 mi

    Building, renovation, equipment purchases.

  • Debt interest and repayment2%R$ 599 mil

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

Investment

R$ 4,0 mi invested in 2025 in works, facilities and equipment (13% of spending paid), or R$ 1.429 per resident.

  • 2017R$ 639 mil
  • 2018R$ 540 mil
  • 2019R$ 1,3 mi
  • 2020R$ 1,6 mi
  • 2021R$ 607 mil
  • 2022R$ 1,3 mi
  • 2023R$ 2,5 mi
  • 2024R$ 2,3 mi
  • 2025R$ 4,0 mi

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

Revenue and borrowing

Revenue: R$ 41,3 mi · spending paid: R$ 30,8 mi.

Revenue by source

  • Current transfers66%R$ 27,3 mi

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

  • Property income17%R$ 6,9 mi
  • Capital transfers8%R$ 3,5 mi
  • Taxes and fees4%R$ 1,8 mi

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

  • Contributions3%R$ 1,0 mi
  • Other sources2%R$ 780 mil

    Other current revenue, fees for services, sale of assets.

Source: SICONFI, the town's 2025 accounts (DCA, Annex I-C), revenue collected, net of deductions (R$ 4,4 mi withheld for FUNDEB).

Debt and taxes

R$ 901 mil of local taxes collected in 2025

R$ 320 per resident · Towns of the same size: R$ 309

ISS (services) R$ 540 mil · IPTU (property) R$ 290 mil · ITBI (property sales) R$ 71 mil

R$ 152 mil 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 under 5,000 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 1.256 towns under 5,000 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$ 41,3 mi (revenue realised, net of deductions, above all R$ 4,4 mi withheld for FUNDEB) and paid R$ 30,8 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 mayor comes from the municipal election results of the Superior Electoral Court (TSE).

Elected officials and staff of Três Forquilhas: to report a figure to correct or add context, write to Qipu.

Compare with Boa Vista do Sul

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