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Proposal intended to address budgetary matters exclusively initiated by the head of the Executive Branch, analyzed by the CMO, which will issue an Opinion on it, and assessed by the National Congress. CF, art. 166; RCN nº 1/2006, art. 2nd. General Concept: Proposition .

Bill initiated by the President of the Republic that comprises the goals and priorities of the federal public administration, including capital expenditures for the subsequent Financial Year. It guides the preparation of the LOA, provides for changes in tax legislation and establishes the application policy of official financial development agencies. The PLDO is sent to Congress […]

Proposal intended to address matters within the Union's normative competence and relevant to the powers of the National Congress. Once approved, it is subject to presidential sanction or veto. RICD, art. 109, I; RISF, art. 213, I. See also: Ordinary Law and Presidential Veto. General Concept: Proposition . Specific Concepts: Annual Budget Bill (PLOA), […]

Programming instrument to achieve the objective of a Program, involving a set of operations, limited in time, which results in a Product that contributes to the expansion or improvement of government action. LDO; MOG Ordinance No. 42/1999. See also: Activity [Budget], Programming Category and Program. General Concept: Budgetary Action.

Disbursement planning with the objective of adjusting the pace of budget execution to the likely flow of financial resources, ensuring the execution of annual work programs based on the guidelines and rules established by current legislation. It is the responsibility of the National Treasury. See also: Monthly Disbursement Execution Schedule and Budgetary Programming Decree and […]

Classification structure that qualitatively defines the budget schedule. It must answer, in a clear and objective manner, the classic questions that characterize the act of budgeting, being, from an operational point of view, composed of the following blocks of information: classification by sphere, Institutional Classification, Functional Classification, programmatic structure and main information of the Program and action. Joint Finalist Program […]