Required commitments whose Payment independent of budgetary authorization.

• Law No. 4,320/1964, art. 105, § 3.
• See also: Financial Asset It is Financial Surplus.

PCA

To see Project of Law of Additional Credit (PCA)Periodicity (Principle)

To see Principle of Budget Annuality Personnel and Social Charges

Nature of Expense Group (GND 1) intended for Payment of active and inactive personnel and pensioners, relating to elective mandates, positions, functions or jobs of civil, military and members of Power.

• General Concept: Expenditure Nature Group (GND).
• Synonym: Social and Personal Charges.
• Part of: Current Expense.

GDP

To see Gross Domestic Product (GDP)PL

To see Bill (PL)Budget Plan

Partial or total budget identification of an action, of a managerial nature – that is, not included in the LOA –, informed at the budget execution stage and linked to the Budget Action, which aims to allow both the preparation of the budget and the physical and financial monitoring of execution to occur at a more detailed level than that of the Caption (spending locator) of the action.

• See also: Caption.