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The literature on the financing of public policies for sports and leisure has focused its attention on the investments of the Federal Government, leaving a gap on analyzes of municipal scope. Its aim was to analyze the behavior of municipalities from the state of Piaui in a 10-year time span (from 2003 to 2012), regarding investments in public policies in sport and leisure. As it could have been noticed along this study, municipalities in Piaui have had growths in their current, nominal and per capita revenue. However, revenue growth does not necessarily lead to growth in expenses indexes, bearing in mind that resources are always rare and disputed. SLF has had important growth, though, from the nominal point of view, when compared to the revenue. There is a much more favorable environment to guarantee investments in sport and leisure in a municipal level.

Evolução das despesas da função desporto e lazer (FDL) dos municípios do estado do Piauí de 2003 a 2011