Gross Budget Principle

  • Ingesto
  • May 18, 2021
  • 1 min read

Principle according to which the LOA must record revenues and expenses at their total and gross value, with any deductions being prohibited. Law No. 4320/1964, art. 6th. General Concept: Budgetary Principle. Synonym: Gross Budget (Principle).

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Budget Balance Principle

  • Ingesto
  • May 18, 2021
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Budgetary Principle according to which, in the LOA, the amount of expenses cannot be greater than the amount of revenue. General Concept: Budgetary Principle. Synonym: Balance (Principle).

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Budget Universality Principle

  • Ingesto
  • May 18, 2021
  • 1 min read

Principle according to which the LOA must comprise all budget revenues and expenses of all Powers, bodies, entities, funds and foundations established and maintained by the Public Power. CF, art. 165, § 5; Law No. 4320/1964, arts. 2nd to 4th. General Concept: Budgetary Principle. Synonym: Universality (Principle).

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Principle of Non-Linking Revenue

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  • May 18, 2021
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Budgetary Principle according to which the linking of tax revenue to a body, Fund or expense is prohibited, except for exceptions established in the CF. CF, art. 167, IV and § 4. General Concept: Budgetary Principle. Synonym: Non-Linking of Revenues (Principle). Principle of Periodicity See Principle of Budgetary Annuality Principle of Totality See Principle of Budgetary Unity Principle of Budgetary Unity Principle […]

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Principle of Budgetary Exclusivity

  • Ingesto
  • May 18, 2021
  • 1 min read

Budgetary Principle that establishes that the LOA will not contain a device extraneous to the forecast of revenue and the fixing of expenses, the prohibition not including the authorization to open additional credits and contracting credit operations, even if by advance of revenue (ARO), under the law. CF art. 165, § 8. To see […]

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Budget Specificity Principle

  • Ingesto
  • May 18, 2021
  • 1 min read

Budgetary Principle according to which public revenue and expenditure must be included in the budget with a satisfactory level of specification or discrimination, that is, they must be authorized by the Legislature not in bulk, but in detail. The breakdown of expenses, in terms of their nature, is done, at least, by economic category, group of nature of expense and […]

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