Principle of Budget Annuality

  • Ingesto
  • May 18, 2021
  • 1 min read

Budgetary Principle that establishes that expenditure authorizations are valid for a limited period, in the following terms: for the LOA, it is the Financial Year; for additional open credits, it is until the end of the Financial Year; and for reopened credits, it is until the end of the reopening Financial Year. CF, arts. 165, III, and 167, § 2. To see […]

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Budget forecast

  • Ingesto
  • May 18, 2021
  • 1 min read

Act of verifying the existence of a certain Expenditure Authorization in the LOA. See also: Expense Authorization.

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Revenue Forecast

  • Ingesto
  • May 18, 2021
  • 1 min read

Planning and forecasting the collection of revenues that will be included in the budget law. CF, art. 165, § 8; LRF, art. 12 See also: Public Revenue. General Concept: Revenue Stage. Synonym: Revenue Estimate.

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Accountability

  • Ingesto
  • May 18, 2021
  • 1 min read

Public management instrument through which administrators and, when appropriate, those responsible for governance and management acts of bodies, entities or funds of the Powers of the Union present and disseminate information and quantitative and qualitative analyzes of budgetary, financial, operational and assets of the exercise in his charge, with a view to controlling […]

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+Brasil Platform

  • Ingesto
  • May 18, 2021
  • 1 min read

Integrated and centralized tool, with open data, intended for the computerization and operationalization of transfers of resources originating from the Union's Fiscal Budget and Social Security to a state, district or municipal public administration body or entity, directly or indirectly, to public consortia and to private non-profit entities. See also: Voluntary Transfer (TV). PLC View Project […]

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Multi-Year Plan (PPA)

  • Ingesto
  • May 18, 2021
  • 1 min read

Law initiated by the President of the Republic that establishes, in a regionalized manner, the guidelines, objectives and goals of the federal public administration for capital expenditure and other expenditure arising therefrom and for those relating to programs of continued duration. It is prepared and sent up to four months before the end of the Financial Year of the first year of the presidential term and […]

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