Special Fund

  • Ingesto
  • May 17, 2021
  • 1 min read

Specified revenues that by law are linked to the achievement of certain objectives or services and which are permitted to adopt specific application standards. Law No. 4,320/1964, Title VII. General Concept: Background.

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Municipal Participation Fund (FPM)

  • Ingesto
  • May 17, 2021
  • 1 min read

Resources received by Municipalities as participation in the collection of federal taxes (Income Tax and Tax on Industrialized Products). CF, art. 159. See also: Constitutional Collection and Transfer. General Concept: Background.

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Resources received by the States and the Federal District as participation in the collection of federal taxes (Income Tax and Tax on Industrialized Products). CF, art. 159. See also: Constitutional Collection and Transfer. General Concept: Background.

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Constitutional Fund of the Federal District (FCDF)

  • Ingesto
  • May 17, 2021
  • 1 min read

Resources received by the Federal District to organize and maintain the civil police, criminal police, military police and military fire department of the Federal District, as well as resources received as financial assistance for the execution of public health and education services . CF, art. 21, XIV; Law No. 10,633/2002. To see […]

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Bottom

  • Ingesto
  • May 17, 2021
  • 1 min read

Set of financial resources with the purpose of developing or consolidating a specific public activity. Specific Concepts: Federal District Constitutional Fund (FCDF), Special Fund, State and Federal District Participation Fund (FPE) and Municipal Participation Fund (FPM).

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Generating Fact

  • Ingesto
  • May 17, 2021
  • 2 min read

Real event that caused revenue to enter the public coffers. See also: Classification of Nature of Revenue. Public Treasury See ErárioFCDF See Federal District Constitutional Fund (FCDF)Source of Resources for Additional Credit Sources of resources for Additional Credit are: Financial Surplus calculated in the Balance Sheet of the previous year; excess collection; partial or total cancellation of expenses; credit operations […]

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