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Expense that does not require legislative authorization to be carried out, that is, that is not part of the public budget. Examples are: return of security deposit, redemption of credit operations in advance of budget revenue and Payment of Remains Payable. General Concept: Public Expenditure . Non-Financial Expense See Primary Budget ExpenditureMandatory Expense Expense that […]

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Expense whose execution is subject to opportunity assessment by the Manager. General Concept: Budget Expenditure .

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Appropriation for expenses that do not correspond to direct consideration in goods or services, including contributions and subsidies intended to cover the maintenance of other public or private entities. Law No. 4,320/1964, art. 12, § 2. Specific Concepts: Current Contribution and Subsidy.

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Expenditure for the year ended, for which the respective budget allocated its own credit, with a sufficient balance to cover it, which was not processed at the appropriate time, as well as Remains Payable with interrupted prescription and commitments recognized after the end of the year corresponding. It may be paid to the specific allocation account recorded in the […]

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Expenses for maintenance of services previously created, including those intended to cover conservation and adaptation works of real estate. Law No. 4,320/1964, art. 12, § 1. See also: Current Expense.

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Expenses for the production or generation of new goods or services that will form part of public assets, that is, that directly contribute to the formation or acquisition of a capital asset. Examples are: execution of works and purchase of facilities, equipment and securities representing the capital of companies or entities of any nature. To see […]

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