摘要：The federal arrangement post Constitution comes indicating greater accountability of federal units and municipalities in the implementation of social policies at the same time as it gave greater autonomy in tax collection. From the 2000s, the new rules of social policies in education, health and social assitance has required a greater effort of budgetary resources of the states, the Federal District and municipalities, without the creation or injection of additional tax revenue. In social policies, important legislative changes mark the first decade of this century in Brazil with direct implications on federal arrangement and therefore the co-financing of social policies. The main objective of this article is to analyze the amount of funds invested by the federal government, states, Federal District and municipalities in budget functions: social assistance, health and education, from 2002 to 2012, highlighting the co-financing these social policies. As well as to identify some obstacles created by the fiscal adjustment underway in the country to expand the co-financing of social policies.
