Budgetary Principle according to which public revenue and expenditure must be included in the budget with a satisfactory level of specification or discrimination, that is, they must be authorized by the Legislature not in bulk, but in detail. The breakdown of expenses, in terms of their nature, is done, at least, by economic category, group of nature of expense and method of application.
- Law No. 4,320/1964, arts. 2nd, 13 and 15; Ordinance MF/STN MPOG/SOF nº 163/2001, art. 6th.
- General Concept: Budgetary Principle.
- Synonyms: Principle of Discrimination, Specificity (Principle) It is Discrimination (Principle).