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Financial commitment assumed by public administration entities to obtain resources intended to finance their expenditures (revenue from credit operations) or cover any cash insufficiency (Credit Operation by advance of revenue). The Credit Operation can be used as a source of resources for additional credits. LRF, art. 29, III. See also: Rule of […]

Product of the Agreement or Transfer Contract, observing the Work Program and its purposes. Decree No. 6,170/2007, art. 1st, § 1st, X. See also: Transfer Contract and Agreement.

Document recording the commitment that indicates the name of the creditor, the representation and importance of the expense as well as the deduction of this from the balance of the own allocation. Law No. 4,320/1964, arts. 60, § 1, 61 and 63, § 2. See also: Commitment.

Expense classification that indicates how the resources will be applied: directly, by the unit holding the Budget Credit; indirectly through transfer, by other spheres of government, their bodies, funds or entities, or by private entities; or indirectly through delegation, by other federative entities or public consortia. It comprises the field of the nature of the expense (these are […]

Estimated quantity of goods or services to be delivered, obtained or provided per action, on a regional basis, in the Financial Year. Physical dimension of the quantitative budget programming, indicated at the Subtitle level. See also: Product and Unit of Measurement.

Annual results, in current and constant values, established by the LDO, to be achieved for fiscal variables (relating to revenues, expenses, nominal and primary results and amount of Public Debt), for the year to which they refer and for the following two years. Its compliance is evaluated every four months and is a reference for the objectives desired by the entity of […]