Expenditure for the year ended, for which the respective budget allocated its own credit, with a sufficient balance to cover it, which was not processed at the appropriate time, as well as the Remains to Pay with prescription interrupted and commitments recognized after the end of the corresponding year. It may be paid to the specific allocation account set out in the budget, broken down by elements, observing, whenever possible, the chronological order.

• Law No. 4,320/1964, art. 37.
• See also: Financial Year, Reopening of Special Credit or extraordinary It is Remains to Pay.