BRAZILIAN MUNICIPALITIES AND THE PUBLIC BUDGET FOR SPORT (2002-2018)

Objective of the study: Investigate the budgetary financing of Brazilian municipalities for sport and leisure from 2002 to 2018. Methodology/approach: Descriptive and quantitative study that collected budgetary and sociodemographic data from the Brazilian municipalities of the National Treasury Secretariat portals and the Brazilian Institute of Geography and Statistics (IBGE). Originality/Relevance: The research collaborates with the understanding of the behavior of municipalities in financing sports and leisure, expanding the time frames of previous studies and providing a national panorama.Main results: Most Brazilian municipalities have financed sports and leisure activities in their localities. The values vary between R$ 3.67 (Maraial / PE -2010) and R$ 714 million (Rio de Janeiro / RJ -2015), and between 0.000019% (Betania / PE -2013) and 57.3% (Ribeirao do Largo / BA -2016) of municipal budgets. The average investment per capita was R$ 21.46, having varied between R$ 0.00003 (Maraial / PE -2010) and R$ 4,716.47 (Manoel Urbano / AC -2011). The sub -function "Community Sport" was prioritized in all analyzed years, totaling R$ 24.9 billion (58.1%), followed by the sub-function "Leisure" (R$ 6.2 billion -14.5%), other sub-functions (R$ 5.3 billion -12.4%), "Sports for Income (R$ 4.7 billion -11.1%) and "Management" (R$ 1.6 billion -3.9%). Theoretical/methodological contributions: The understanding of the role played by the municipalities can collaborate with the discussion of the competences of the other federative entities, as well as with the proposal of the National System of Sport and Leisure.