PUBLIC FUND AND BUDGET OF SOCIAL ASSISTANCE POLICY 2010-2012 IN BRAZIL

This article presents a critical analysis of the budget of the Social Assistance Policy in the triennium 2010-2012, reflecting the attitudes adopted by the federal government in the application of resources in this area. Thus, from a theoretical debate about the public fund, understood as an appropriation by the state, mostly in the form of taxes, of part the value produced by social work, the objective is to demonstrate the growing participation and funding of the state in reproduction of contemporary capitalist relations. Are then woven brief considerations on revenues and expenditures of the fund in the Brazilian budget, highlighting some of the political struggles involving its distribution among social classes. Finally, are presented and discussed the data collected in the portal SIGA BRASIL and in the "Panorama Social da America Latina" of CEPAL, which show growth of targeted cash transfer programs to combat poverty as the main strategy adopted by social policies in Brazil and other Latin American countries.