They consist of the General Balance Sheets of the Union and the report on budget execution, prepared by the central body of the budget system. Internal control of the Executive Branch (Comptroller General of the Union – CGU), representing the consolidation of individual accounts of ministries, agencies and federal entities dependent on the federal budget. They must be provided annually by the President of the Republic to the National Congress, within sixty days after the opening of the Legislative Session. The Federal Audit Court, in turn, must assess them within sixty days of receipt, through Seem that will be submitted to the National Congress, which is responsible for the judgment. Contingency

Limitation that affects the schedules approved in the LOA due to the assessment that the Government periodically makes on the general behavior of public revenues and expenses, also considering an annual fiscal result target (called Fiscal Target, provided for in the LDO). Normally, due to these periodic assessments, the Executive Branch issues a decree limiting the execution of discretionary expenses authorized in the LOA (Investments and costing in general). The Budgetary and Financial Programming Decree presents as annexes budgetary limits for the movement and commitment of expenses, as well as financial limits for the Payment of expenses committed and registered in Remains to Pay, including from previous years. The obligation to carry out this limitation also extends to the other Powers, the Public Prosecutor's Office and the Public Defender's Office, under the terms established in the LDO.

• LRF, art 9; LDO.
• See also: Budgetary and Financial Programming Decree (DPOF) It is Primary Outcome Target.