Archives: Tooltips

They consist of the General Balance Sheets of the Union and the report on budget execution, prepared by the central body of the Internal Control system of the Executive Branch (Comptroller General of the Union – CGU), representing the consolidation of the individual accounts of ministries, agencies and dependent federal entities of the federal budget. They must be provided annually by the President of the Republic to […]

Account that accommodates all the financial resources of the Union, including funds, from its authorities and foundations. It is maintained at the Central Bank of Brazil and constitutes an important instrument for controlling public finances, as it allows the rationalization of the administration of financial resources, in addition to streamlining the processes of financial transfer and decentralization […]

Technical unit of the Federal Senate responsible for providing consultancy and technical assistance services in the areas of plans, public budgets, supervision and control. See also: Budget Consultancy and Financial Inspection of the Chamber of Deputies (CONOF). Part of: Federal Senate (SF).

Institution that, constitutionally, exercises Legislative Power at the federal level. It is made up of the Chamber of Deputies and the Federal Senate. The Houses of the National Congress hold joint sessions and meetings for specific agendas under the terms of the Federal Constitution and the Common Rules. CF, arts. 44 to 46. See also: External Control. It has parts: Mixed Committee on Plans, Budgets […]

Body or entity of the direct or indirect federal public administration, responsible for transferring budgetary and financial resources, originating from the Union's Fiscal and Social Security budgets and intended for the execution of budgetary actions, as well as for verifying financial compliance and monitoring execution and assessment of compliance with the Object of the Agreement. […]

CMO Permanent Committee with powers to: I – monitor the evolution of revenue collection; II – analyze the estimated revenue contained in the multi-annual plan and annual budget law bills; III – analyze the information sent by the Federal Audit Court regarding the collection and waiver of […]