Public Expenditure which depends on legislative authorization for its implementation, through the LOA or Additional Credits. It is the set of expenditures made by public entities, such as personnel expenses, funding, maintenance and expansion of public services provided to society.

• General Concept: Public Expenditure <quanto ao aspecto orçamentário>.
• Specific Concepts: Budget Expenditure <quanto ao impacto no endividamento líquido do governo>, Budget Expenditure <quanto à categoria econômica> It is Budget Expenditure <quanto à obrigatoriedade>.

Budget Expenditure <quanto à categoria econômica>

• General Concept: Budget Expenditure.
• Specific Concepts: Current Expense It is Capital Expenditure.

Budget Expenditure <quanto à obrigatoriedade>

• General Concept: Budget Expenditure.
• Specific Concepts: Discretionary Expense It is Mandatory Expense.

Budget Expenditure <quanto ao impacto no endividamento líquido do governo>

• General Concept: Budget Expenditure.
• Specific Concepts: Financial Budget Expenditure It is Primary Budget Expenditure {Non-Financial Expense}.