repasse

Repasse is a Portuguese noun derived from repassar, meaning to pass on or relay. In a general sense, it denotes the act of sending something from one person or entity to another, usually money, goods, or information, under a formal arrangement.

In the public sector, repasse has a specific financial meaning: a transfer of resources from one level of government to another or to nongovernmental entities, typically to fund programs or services. These transfers can be obligatory (funds channelled by law or constitution to states and municipalities, or to agencies for mandated programs) or voluntary (discretionary transfers negotiated to support policy goals). The term is commonly used in budgeting and public management to describe the periodic disbursement of funds such as grants, subventions, or shared revenues.

In private finance or business, repasse can refer to the pass-through of costs, taxes, or revenues to third parties, for example retailers repassing a portion of profits to suppliers or customers, or the transfer of tax credits or subsidies within a supply chain.

Because repasses involve public or contract-based accountability, they are usually subject to reporting, audits, and oversight to ensure proper use of funds and compliance with terms. The term is widely encountered in government financial management, contract administration, and corporate accounting contexts.