A Reference Ontology for Budgetary Authorization and Execution of Public Expenditure


  • Archimedes Alves Detoni Departamento de Informática - Universidade Federal do Espírito Santo
  • Lucas Bassetti Rodrigues Fonseca Departamento de Informática - Universidade Federal do Espírito Santo
  • João Paulo Andrade Almeida Departamento de Informática - Universidade Federal do Espírito Santo
  • Ricardo Almeida Falbo Departamento de Informática - Universidade Federal do Espírito Santo




Public Budget, Public Expenditure, Reference Ontology, Conceptual Model, Semantic Integration


Data on government expenditure is predominant in open government portals, attracting the attention of citizens in the control of public expenses. Despite that, there are a number of barriers for consuming government expenditure data by citizens and computational systems. These include the lack of standardization in the structure of data, as well as the significant complexity of the (highly technical and specialized) subject domain. In this paper, we address these problems with a reference ontology for the Brazilian federal public budget (ORDP), integrating the stages from the authorization of budgetary programming to the payment of expenses by public administration bodies. ORDP development was based in a systematic Ontology Engineering method, defining its purpose, scope, requirements and modularization aspects. ORDP is modeled in a well-founded language, and defines axioms to the domain rules. ORDP applicability is demonstrated through a data integration use case about expenses of a federal agency, in which data was extracted from governmental web systems and transparency portals.


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Author Biographies

Archimedes Alves Detoni, Departamento de Informática - Universidade Federal do Espírito Santo

Doutorando do Programa de Pós-Graduação em Informática da UFES, membro do NEMO (Núcleo de Estudos de Modelagem Conceitual e Ontologias). Professor do IFES-Campus Santa Teresa, Mestre em Automação pela UFES (2001) e bacharel em Eng. da Computação pela UFES (1998).

Lucas Bassetti Rodrigues Fonseca, Departamento de Informática - Universidade Federal do Espírito Santo

Mestre em Ciência da Computação pela Universidade Federal do Espírito Santo e membro do Núcleo de Estudo em Modelagem Conceitual e Ontologias (NEMO). Vem dando continuidade ao seu trabalho sobre integração e aperfeiçoamento de dados abertos governamentais.

João Paulo Andrade Almeida, Departamento de Informática - Universidade Federal do Espírito Santo

Associate professor at the Computer Science Department of the Federal University of Espírito Santo, Brazil. He is a member of the Ontology and Conceptual Modelling Research Group (NEMO) and has a research grant from CNPq (“Bolsista de Produtividade em Pesquisa do CNPq – Nível 2”).

His research addresses ontology-based conceptual modeling, enterprise architecture modelling and model-driven design of enterprise systems. Key research areas include: conceptual modelling based on foundational ontologies, model-driven design, service-oriented design, enterprise architecture, business process modelling and enterprise computing.

He received his Computer Engineering degree in 1998 from the Federal University of Espírito Santo (Vitória, Brazil), and his Master of Science in Telematics degree from the University of Twente in 2001, with the master thesis entitled Dynamic Reconfiguration of Object-Middleware-based Distributed Systems developed at Lucent Technologies Bell Labs Twente. He joined the Centre for Telematics and Information Technology at the University of Twente in September 2001, and received his Ph.D. from that university in 2006, with the Ph.D. thesis entitled Model-Driven Design of Distributed Applications (supervised by Prof. dr. ir. Chris Vissers, Dr. ir. Marten van Sinderen and Dr. Luís Ferreira Pires.) During 2006, he worked as a Scientific Researcher for the Telematica Instituut on the application of model-driven approaches to the design of services and service-oriented architectures. He has participated in the European SPICE IST and MODA-TEL IST projects, in the Dutch Freeband WASP project and in the AMIDST project. In 2007, he held a position of adjunct researcher at the Centre for Telematics and Information Technology of the University of Twente. Since 2007, he has been working on the application of ontologies in enterprise architecture and enterprise modeling. He has served as principal researcher in a CNPq/FAPES PRONEX project, as well as Dean of the Graduate School in Computer Science at the Federal University of Espírito Santo (2011-2013).

He currently serves as a member of the Executive Committee of the International Association for Ontology and its Applications (IAOA), as Publicity Chair for the 9th International Conference on Formal Ontology in Information Systems (FOIS 2016), and as chair of the IEEE EDOC Conference Steering Committee. He is a senior member of the IEEE and of the ACM.

His standardization activities include participation in the revision of the ISO Reference Model for Open Distributed Processing (RM-ODP) and in the W3C in the scope of the E-Government Linked Data Working Group (Organization Ontology). He currently contributes to the W3C Data on Web Best Practices Working Group.

Ricardo Almeida Falbo, Departamento de Informática - Universidade Federal do Espírito Santo

Professor associado do Departamento de Informática da Universidade Federal do Espírito Santo – UFES, atua tanto na graduação, quanto na pós-graduação, lecionando disciplinas e realizando pesquisas na área de Ontologias Aplicadas à Engenharia de Software. Ricardo de Almeida Falbo é doutor em Engenharia de Sistemas e Computação pela COPPE/UFRJ (1998) e tem atuado em pesquisas relacionadas a Ontologias de Subdomínios da Engenharia de Software, Engenharia de Ontologias, Ontologias para Harmonização de Padrões de Engenharia de Software, Modelagem Conceitual, Gerência de Conhecimento, Documentação Semântica, Integração Semântica de Sistemas e Ambientes Integrados de Desenvolvimento de Software.


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How to Cite

Detoni, A. A., Fonseca, L. B. R., Almeida, J. P. A., & Falbo, R. A. (2018). A Reference Ontology for Budgetary Authorization and Execution of Public Expenditure. ISys - Brazilian Journal of Information Systems, 11(3), 4–53. https://doi.org/10.5753/isys.2018.369



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