Transfer derived from complementary or ordinary law that is mandatory for the transferring entity. Examples are: transfers to the National School Transport Support Program (PNATE) and the National School Meal Program (PNAE). Law No. 10,880/2004; Law No. 11,947/2009. See also: Constitutional Transfer. General Concept: Mandatory Transfer.
Resource decentralization instrument governed by specific laws that is characterized by the direct transfer of resources from funds at the federal level to funds at the state, municipal and Federal District levels, eliminating the need for agreements. Examples of funds that operate this type of transfer are the National Social Assistance Fund (FNAS) and […]
Resources arising from individual tax amendments transferred to the State, Federal District or Municipality, transferred directly to the benefiting federated entity regardless of the conclusion of an Agreement or similar instrument, application in personnel and service expenses or Debt Amortization is prohibited, and at least 70% must be applied in capital expenditure. EC nº 105/2019, art. 1st.
Distribution of resources from the collection of federal or state taxes, to the States, Federal District and Municipalities, based on constitutional provisions. CF, arts. 21, XIV, and 157 to 162. See also: Federal District Constitutional Fund (FCDF), States and Federal District Participation Fund (FPE), Municipal Participation Fund (FPM) and Legal Transfer. General Concept: Mandatory Transfer.
Duly formalized administrative process, with its own rite, to determine responsibility for the occurrence of damage to the federal public administration, with verification of facts, quantification of the damage and identification of those responsible, and obtaining the respective compensation. As a rule, the TCE must be instituted by the competent authority of the body or entity under jurisdiction (responsible for managing resources), in light of […]
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