empenamento

Empenamento is a Portuguese term with several related meanings. In everyday language, it denotes the act of committing, dedicating, or binding oneself to a task or cause. It can refer to personal or organizational effort and perseverance, expressing a sense of resolve and sustained work.

In Brazilian public administration and accounting, empenamento has a specialized meaning. It refers to the process of reserving budgeted funds for a planned expenditure by issuing a nota de empenho (commitment note). This creates a binding obligation to pay the amount later, within the rules of the financial system. The amount described as empenhado reduces the available budget and is carried through the expenditure cycle, typically followed by liquidação (settlement) and pagamento (payment). Distinctions are made between empenho, empenhado, and liquidação, reflecting stages of commitment, verification, and discharge of liability.

In procurement and contract management, empenamento ensures that resources are allocated to specific contracts or purchases, preventing overallocation. The concept is central to budget control, accountability, and financial planning, as it ties future payment obligations to approved programs. Overall, empenamento can refer to both a general commitment of effort and a formal financial mechanism used to manage and track public spending.