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Type of manifestation in which an opinion is expressed in favor or against the Proposition to which it refers. Specific Concepts: Opinion , Seem and Opinion . Seem General Concept: Opinion. Specific Concept: Commission Opinion. Seem General Concept: Opinion. Specific Concept: Opinion […]

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Stage of Public Expenditure in which the state unit makes the Payment to the entity responsible for providing the service or supplying the good, receiving the due payment. Law No. 4,320/1964, arts. 62 and 64; Decree No. 93,872/1986, arts. 42 to 44. General Concept: Expenditure Stage.

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Revenues whose characteristics do not allow them to be classified in other classifications of Capital Revenue, such as results from the Central Bank of Brazil and Remuneration of Treasury deposits, among others. General Concept: Capital Revenue. Part of: Classification of Revenue by Origin.

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Revenue whose characteristics do not allow it to be included in other classifications of Current Revenue, such as indemnities, refunds, reimbursements and fines provided for in specific legislation, among others. General Concept: Current Revenue {Effective Revenue}. Part of: Classification of Revenue by Origin.

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Expenditure nature group (GND 3) intended for expenses with the maintenance and operation of the government's administrative machinery, such as acquisition of consumable material, payment of daily allowances, contributions, subsidies, food allowance, transportation allowance, in addition to other expenses in the economic category “Current Expenses” not classifiable in other expense groups. General Concept: Group […]

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An integral body of the Federal Planning and Budget System that plays the role of articulator between the central body and the executing bodies within the scope of its structure, coordinating the decision-making process at the subsectoral level of the Budgetary Units (OU). Law No. 10,180/2001.

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