Expense that does not require legislative authorization to be carried out, that is, that is not part of the public budget. Examples are: return of security deposit, redemption of credit operations in advance of budget revenue and Payment in Remains to Pay.

• General Concept: Public Expenditure <quanto ao aspecto orçamentário>.

Non-Financial Expense

To see Primary Budget ExpenditureMandatory Expense

Expense that the Union has a legal or contractual obligation to carry out, that is, whose execution is mandatory. The largest groups of mandatory expenses are debt service, personnel and payroll taxes, and social security benefits.

• LRF; LDO.
• General Concept: Budget Expenditure <quanto à obrigatoriedade>.
• Specific Concept: Mandatory Expense of a Continuous Character.