Associacao Contas Abertas is a nonpartisan, nonprofit, private organization that tracks income and expenditure information of the Brazilian government at the federal, state and municipal levels.By tracking government expenditure and income, ACA advocates for greater investments in sectors that are more fundamental to the society as a whole, such as infrastructure, and also to promote greater social control over the public resources. ACA’s objective is to ensure that public resources are allocated in accordance with the principles of transparency, efficiency, morality and legality outlined in Brazil’s constitution.