Archives: Tooltips

Transfer of resources to serve public and private non-profit entities that carry out ongoing activities in the areas of social assistance, health or education. Law No. 4,320/1964, arts. 12, § 3, I, 16 and 17; LDO. General Concept: Subsidy.

Read more

Positive difference between Financial Assets and Financial Liabilities, contained in the Balance Sheet of the previous year, also combining the balances of additional credits transferred and the credit operations linked to them. These are financial resources that were not committed to future payments at the end of the fiscal year. The financial surplus found in the Balance Sheet of the previous year can be […]

Read more

Positive nominal result. General Concept: Nominal Result.

Read more

Lowest level of the Programmatic Classification, used especially to specify the full or partial physical location of budgetary actions. LDO. See also: Expense Cancellation, Budget Action, Programming Category and Budget Plan. Part of: Programmatic Classification { Programmatic Structure }.

Read more

Amendment that aims to replace the entire text of a main Proposition with another, promoting substantial or just formal changes to part or all of the replaced main text. In the Federal Senate, the Substitute is subject to a new round of discussion and Voting (supplementary round). RICD, art. 118, § 4; RISF, art. 282. General Concept: Amendment. Synonym: Replacement Amendment.

Read more

Computerized system used by the National Congress to prepare amendments to budget laws. SOF See Federal Budget Secretariat (SOF)STN See National Treasury Secretariat (STN) Subfunction Level of aggregation immediately lower than the function that highlights the nature of government action. LDO; MOG Ordinance No. 42/1999. See also: Programming Category. Part of: Functional Classification.

Read more