Public management instrument through which administrators and, when appropriate, those responsible for governance and management acts of bodies, entities or funds of the Powers of the Union present and disseminate information and quantitative and qualitative analyzes of budgetary, financial, operational and assets of the exercise under his responsibility, with a view to social control and institutional control provided for in arts. 70, 71 and 74 of the Federal Constitution.

• CF, arts. 70, 71 and 74; Decree No. 6,170/2007, art 1, § 1, XII.
• See also: Transfer Agreement, Health insurance, Judgment of Accounts It is Account Taking.