Archives: Tooltips

Division of the budget proposal by subject – such as transport, health, education, defense – to assist in the PLOA discussion and voting process. Each thematic area is assigned a sectoral rapporteur, and the Rapporteur must be a member of the CMO. RCN nº 1/2006, art. 26. See also: Sector Rapporteur. ARO See Credit Operation for Advance Revenue […]

Discussion and Voting on Proposal. It has parts: Proposal Discussion and Voting. Part of: Budget Cycle.

Capital Revenue arising from the receipt, even if partial, of the principal amount relating to financing or loans previously granted by the federated entity. Law No. 4,320/1964, art. 11. General Concept: Capital Revenue. Part of: Classification of Revenue by Origin. Anticipation of Budgetary Revenue (ARO) See Credit Operation for Anticipation of Revenue Annuality (Principle) See Principle of Budgetary Annuality […]

Expenditure Nature Group (GND 6) focused on the Payment of the principal and the monetary or exchange rate adjustment of internal and external Public Debt, contractual or securities. General Concept: Expense Nature Group (GND). Part of: Capital Expenditure.

Instrument that contributes to meeting the objective of a Program, which may be a Project, activity or Special Operation See also: Programming Category, Product and Subtitle. Specific Concepts: Activity [Budget], Special Operation and Project. Part of: Programmatic Classification { Programmatic Structure }.

Act that makes available Additional Credit approved by law or provisional measure or by means of an infra-legal act, when expressly authorized in a rule with the force of law. CF, arts. 166, § 8, 167, V, and §§ 2 and 3; Law No. 4,320/1964, arts. 41 to 44; LDO. See also: Supplementary Credit and Financial Surplus. […]