Instrument that regulates the transfer of financial resources from allocations set out in the Union's Fiscal and Social Security Budgets and has as participants, on the one hand, a body or entity of the federal public administration, direct or indirect, and, on the other hand, a body or entity of the state, district or municipal public administration, direct or indirect, or, […]
Body or entity of direct and indirect public administration, from any sphere of government, as well as private non-profit entity, with which the federal administration agrees to execute a Program, Project/activity or event through the signing of an Agreement. LDO; Decree No. 6,170/2007, art. 1st, § 1st, VI. See also: Agreement.
Control exercised internally by public bodies over the acts of public administration, within the scope of each Power, in the form of inspection and monitoring, of a budgetary, financial, accounting and patrimonial nature, with the objective of: a) evaluating compliance with the goals set out in the multi-annual plan and the execution of government programs and budgets of […]
Control exercised by the National Congress with the assistance of the Federal Court of Auditors for the accounting, financial, budgetary, operational and patrimonial inspection of the Union and direct and indirect administration entities, regarding legality, legitimacy, economicity, application of subsidies and renunciation of recipes. It applies, where applicable, to the supervision carried out by the legislative houses […]
Stage of the budget cycle that comprises: a) the legality of the acts resulting in the collection of revenue or the realization of expenditure, the birth or extinction of rights and obligations; b) the functional loyalty of administration agents responsible for public goods and values; and c) compliance with the Work Program, expressed […]
Transfer of capital destined to entities governed by public or private law, without profit purposes, granted by virtue of a special law, regardless of direct consideration in goods or services, to the transferring entity. Law No. 4,320/1964, art. 12, § 6; LDO; Decree No. 93,872/1986, art. 63, § 2. See also: Aid [Budget] and Capital Transfer Revenue.
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