Verbas

Verbas is the plural form of verba in Portuguese and is used to denote funds allocated for a specific purpose. In public administration and corporate budgeting, verbas are earmarked allocations designated for programs, departments, or activities. They are tracked as separate budget lines and help distinguish restricted spending from general operating costs. Common categories include verba de custeio (operating expenses), verba de investimento (capital expenditures), and verbas indenizatórias (indemnities and allowances such as travel reimbursements). The designation of verbas aims to improve accountability, enable targeted spending, and simplify reporting. In many jurisdictions, verbas are defined by budget laws or financial regulations and require approval by legislators or supervisory bodies; once approved, they guide disbursement and monitoring.

Beyond finance, verba exists in Latin as the neuter plural of verbum, meaning words; in Latin texts the form verba appears in scholarly contexts, but this is a historical linguistic usage and not related to the budgeting sense in Portuguese. The word verba has Latin roots, but the Portuguese financial term has developed a distinct meaning centered on earmarked funds.