Abstract
Sport has an integrative function, above all, through social sports policies, as well as an economic function of guaranteeing the general conditions of production, which was evidenced in Brazil from the major sporting events. The objective of this research was to identify the configuration of budget spending with sports in the Dilma government. This is a documentary survey based on the Pluriannual Plan - 2012/2015 and budget execution data extracted from the SIGA Brasil Portal, in which the magnitude and direction of expenditure indicators were analyzed. We identified that there are limits to the effectiveness of planned expenditures, as well as the privilege of spending on large events and infrastructure, to the detriment of direct spending on sports.
KEYWORDS
Public fund; Sport; Financing of sport; Government Dilma