Classification that aims to identify the objects of expenditure within the scope of each GND, such as salaries and fixed benefits, interest, daily allowances, consumables, third-party services provided in any form, social subsidies, works and installations, equipment and permanent material , aid, amortization and others that the Public Administration uses to achieve […]
See Budget Credit Symbolic Appropriation See Budget Window DPOF See Decree on Budgetary and Financial Programming (DPOF)Economicity (Principle) See Principle of Economicity EFU See Financial Charges of the Union (EFU)Elaboration of the Budget Proposal Process of preparing the annual budget proposal of a public entity (Union, States, Federal District and Municipalities). It involves the consolidation by the Executive Branch of the Bill […]
Debt represented by bonds issued by the Union, States, Federal District and Municipalities. The Central Bank of Brazil has no longer been able to issue Public Debt securities since May 2002, and those previously issued have already been redeemed. LRF, arts. 29, II and 34. See also: Refinancing of Securities Debt. General Concept: Public Debt .
Indicator that consolidates the net debt of the non-financial Public Sector and the Central Bank of Brazil with the private sector (public bonds), the financial sector and the rest of the world. It is the broadest concept of debt, as it includes federal, state and municipal governments, the Central Bank of Brazil, Social Security and […]
Required commitment whose payment does not depend on budgetary authorization. Examples are: Remains Payable, credit operations in advance of revenue and deposits. Decree No. 93,872/1986, art. 115, § 1. General Concept: Public Debt . Established Debt See Consolidated Debt Domestic Debt Commitment assumed by a public entity with a creditor within the country, in national currency. […]
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