Stage of the budget cycle that comprises: a) the legality of the acts resulting in the collection of revenue or the realization of expenditure, the birth or extinction of rights and obligations; b) the functional loyalty of administration agents responsible for public goods and values; and c) compliance with the Work Program, expressed in monetary terms and in terms of carrying out works and Services provision.

• CF, arts. 70 and 71; Law No. 4,320/1964, art. 75; LRF.
• See also: Committee for Evaluation, Inspection and Control of Budget Execution.
• Part of: Budget Cycle.