Duly formalized administrative process, with its own rite, to determine responsibility for the occurrence of damage to the federal public administration, with verification of facts, quantification of the damage and identification of those responsible, and obtaining the respective compensation. As a rule, the TBI must be initiated by the competent authority of the jurisdictional body or entity itself (responsible for managing resources), in the face of natural or legal persons who caused or contributed to the materialization of the damage, after exhausting the internal administrative measures with a view to restoring the treasury or the avoidance of irregularities.

• IN TCU nº 71/2012, amended by IN TCU nº 76/2016.
• See also: External Control It is Judgment of Accounts.

Totality (Principle)

To see Budget Unit Principle Transfer with Defined Purpose

Resources arising from individual tax amendments transferred to States, the Federal District or Municipalities, linked to the programming established in the Amendment parliamentary and applied in the areas of constitutional competence of the Union.

• EC nº 105/2019, art. 1st.
• See also: Expenses with Public Health Actions and Services It is Amendment Mandatory.