Análise das Emendas de Relator após a Emenda Constitucional nº 126/2022

The study aims to explore the transformations introduced by Constitutional Amendment (CA) No. 126/2022 to Brazil's budgetary system, assessing its impact on the transparency and publicity of general rapporteur amendments, identified as RP-9. To achieve this, a comparative analysis is conducted between budget data from before and after the amendment's enactment, aiming to understand how the new regulations influence the allocation of public resources. The research examines data obtained from government platforms, such as the Transparency Portal, and considers aspects like accessibility and clarity of the information. It evaluates whether the Amendment has led to improvements in resource management and social oversight, contributing to the debate on balancing parliamentary action and fiscal efficiency. The study reveals that even after CA No. 126/2022, transparency in general rapporteur amendments remains limited. In 2021, a significant discrepancy was observed between committed amounts and outstanding payables. In 2022, consistency improved, though gaps persisted. By 2023, under the Constitutional Amendment’s provisions, rapporteur amendments were classified under the RP-2 identifier (discretionary expenditures), which complicated their identification and tracking. The study points out that this new classification does not achieve the desired transparency and that, although CA No. 126/2022 aimed for normative compliance, budgetary practices still retain elements that enable interpretations of a "secret budget." The conclusion emphasizes the need for clearer reforms and rigorous oversight to ensure that the amendments comply with the principles of publicity and transparency, reinforcing accountability in Brazil's budgetary system.