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Organized grouping of parliamentarians, which may be established by law or based on agendas or interests. For example, it is customary to call a group of parliamentarians from a certain region (northeast caucus) or those who represent certain interests (ruralist caucus and evangelical caucus) a bench. RICD, art. 27. See also: Parliamentary Bloc. Specific Concept: State Parliamentary Bench.

Statement that highlights the position of the accounts that constitute assets and liabilities. The asset demonstrates the positive part, represented by assets and rights, and the liability represents the commitments made to third parties. The numerical balance of the balance sheet is established by the positive or negative equity balance. Law No. 4,320/1964, arts. 43 and 105. See […]

It consists of evaluating the fulfillment of the goals set out in the PPA and the execution of government programs and Union budgets, also covering the evaluation of the results, in terms of effectiveness and efficiency, of budgetary, financial and patrimonial management in the bodies and entities of the federal administration , as well as the application of public resources by entities […]

Transfer of capital to a public or private entity, derived from the LOA, regardless of direct consideration in goods or services. Law No. 4,320/1964, arts. 12, § 6, and 21; LDO; LRF, arts. 25 and 26. See also: Capital Contribution and Capital Transfer Income.

Legislative authorization to carry out expenditure, granted through the budget law or through laws and provisional measures relating to additional credits. CF, art. 167, I, II, V. See also: Budget Forecast.

Official document sent for sanction, promulgation or to another Legislative House with the text of the Proposition definitively approved by one of the Legislative Houses or in a joint session of the National Congress. RCCN, arts. 134 and 139; RICD, art. 200, § 1; RISF, arts. 328 and 329.