Budgetary Body

  • Ingesto
  • May 17, 2021
  • 1 min read

The highest level of the Institutional Classification. Its purpose is to group budget units. LDO. See also: Budgetary Unit (OU). Specific Concepts: Union Financial Charges (EFU) and Union Social Security Charges (EPU). Part of: Institutional Classification.

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Central Planning and Budget Body

  • Ingesto
  • May 17, 2021
  • 1 min read

Federal Budget Secretariat, which is responsible for coordinating, consolidating and supervising the preparation of the PLPPA, the PLDO and the PLOA, within the scope of the Federal Planning and Budget System. Law No. 10,180/2001. See also: Federal Budget Office (SOF).

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Tax Budget

  • Ingesto
  • May 17, 2021
  • 2 min read

Portion of the budget that comprises appropriations relating to the Powers of the Union, its funds, bodies and entities of direct and indirect administration, including foundations established and maintained by the Public Power, excluding appropriations earmarked for social security and those relating to investments by state-owned companies non-dependents. CF, art. 165, § 5, I; LRF, art. 2nd, III; LDO. […]

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State Company Investment Budget

  • Ingesto
  • May 17, 2021
  • 1 min read

Portion of the budget that comprises allocations relating to Investments of non-dependent companies in which the Union, directly or indirectly, holds the majority of the share capital with voting rights. CF, art. 165, § 5, II; LRF, art. 2nd, III; LDO. See also: Dependent State Company, Fiscal Budget and Social Security Budget. Part of: Classification by Budget Sphere.

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Special Operation

  • Ingesto
  • May 17, 2021
  • 1 min read

Programming instrument that does not contribute to the maintenance, expansion or improvement of federal government activities. The Special Operation does not result in a Product or direct consideration in the form of goods or services. Examples include the refinancing of internal and external debt, payment of interest, payment of court sentences, transfers […]

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Credit Operation for Advance Revenue

  • Ingesto
  • May 17, 2021
  • 1 min read

Loan intended to meet cash insufficiency during the Financial Year. CF, art. 165, § 8. See also: Principle of Budgetary Exclusivity. General Concept: Credit Operation. Synonym: Anticipation of Budgetary Revenue (ARO).

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