Challenges and requirements for the standardisation of open budgetary data in the Brazilian public administration

Open Government Data put some new elements to the discussion of budget transparency. The reality in Brazil, which has a legal framework that enforces all public entities to web publish detailed budgetary data in real time, shows that effective transparency will be reached only if a standardization progress is met. This paper discusses the challenges for the standardization of open budgetary data in Brazil, and derives a set of requirements that should be addressed by a standardization proposal in this context. Furthermore, we evaluate how some existing standards are capable to meeting these requirements and propose lines for future work in the standardization of open budgetary data in Brazil.