Ceiling on federal primary expenses, set individually for a period of twenty financial years from 2017 onwards, for the Executive Branch, the STF, the STJ, the CNJ, the Labor Court, the Federal Court, the Military Court of the Union, the Electoral Court and the Court of the Federal District and Territories, the SF, […]
Procedure that establishes, through a budgetary and financial programming decree, the limit of Budgetary Allocation available for commitment. If it is verified, at the end of a two-month period, that the realization of the revenue may not lead to the fulfillment of the primary or nominal result targets, the Powers, the Public Prosecutor's Office and the Public Defender's Office will promote by their own act […]
Normative type that deals with any matter pertinent to the legislative competence of the federative entity that issues it, as long as it is not reserved for another type. It is assessed through an ordinary process and depends, to be approved, on a Simple Majority of votes. CF, art. 61. See also: Bill (PL). General Concept: Legal Standard. Specific Concepts: Annual Budget Law (LOA) […]
Law initiated by the President of the Republic that estimates revenue and establishes expenses for the Financial Year to which it refers. It comprises the fiscal, social security and investment budgets of state-owned companies. CF, art. 165, III and § 5. See also: Individual Amendment, Financial Year, Principle of Budgetary Annuality and Annual Budget Bill (PLOA). General Concept: Ordinary Law. Synonym: Public Budget.
Complementary law that establishes public finance standards aimed at responsibility in the fiscal management of federative entities and their dependent state-owned companies. CF, arts. 163 and 169; LC nº 101/2000 (LRF). See also: Responsibility in Fiscal Management. General Concept: Complementary Law (LC).
Law of Initiative of the President of the Republic, approved by the National Congress, which includes, among other definitions, the establishment of the goals and priorities of the federal public administration, including capital expenditures for the subsequent Financial Year; guidance for the preparation of the Annual Budget Law; provisions on changes in tax legislation; and the establishment of the application policy […]
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