摘要:From 2001 until early 2004, São Paulo, Brazil’s largest city and the world’s third in size went through a unique experiment in political and social engineering: as a result of a City Hall decision, a deep administrative decentralization took place together with a broad participatory budgeting process. Both were put in place to respond the citizenry’s demands for a better provision of public goods, and to promote popular participation in public policy, thus increasing the hopes for a democratization of state-society relations. Critical to the performance of both the decentralization and the participatory budgeting processes were the subprefeituras, the City Hall subdivisions – or boroughs – which should facilitate the relationship between the government and the governed. This paper rescues the municipal policy environment from which the subprefeituras emerged, and discusses the role they played in the administrative decentralization and in the functioning of the participatory budgeting system in the city of São Paulo.