Afo

Credit Operations: The Ministry of Finance (MF) to verify compliance with the limits and conditions to obtain loans from the government entity. Inclusion in the budget or additional credit resources from the operation, the limits and conditions established by the Senate Federal; specific authorization of the Senate, in the case of operation of foreign credit. The Senate returns to the Treasury's request for authorization to hire a credit operation whose documentation is not in accordance with the provisions of this Resolution. AROs: off-budget, settled in the very year of the contract, and do not need a specific law, only the generic authorization the annual budget. contract involving credit guarantee and warranty of union: demanded: offering indemnity in an amount equal to or greater than the guarantee to be granted, the borrower's Adimplência (debts for a period of not less than thirty (30) days and not renegotiated.), shall not be required to counter organizations and entities that integrate the state itself, the Federal District or the City, requests should include: explanatory memorandum to the Minister of Finance;

Revenue Budget: should be included in the budget and that also includes the values derived from lending operations authorized by the lei.consta loa. Extrabudgetary income: mere entries compensatory and should not be considered in the budget is the third deposit, occasionally and transience ex.: securities. Rates: Current Revenues: tax revenues, contributions, property, agricultural, industrial, and other services and from funds received from others in public or private Capital Revenues: arise from debts incurred ( operation intrena credits and external), the conversion in cash, goods and rights (alienation of movable and immovable), the funds received from other people in public or private, designed to meet expenditure falling in Capital Expenditure and Moreover, the current budget surplus. Tax Revenue: results from the taxing power tax: taxable event a situation, independent of any particular state activity rate: generating fact from the exercise of police power or the use, actual or potential, service specific and divisible public to taxpayers or put at his disposal Contribution to Improvement: designed to meet the cost of public works in which there is real estate valuation Loans: it is the Ministry of Finance (MF) to verify compliance with the limits and conditions to obtain loans from the government entity. inclusion in the budget or additional credit resources from the operation, the limits and conditions laid down by the Senate; specific authorization of the Senate, in the case of foreign loan transaction; The Senate returns to the Treasury's request for authorization to hire a credit operation whose documentation is not in accordance with the provisions of this Resolution. Op cred. that should be subject to approval of the Senate:foreign credit, resulting from convenio for goods and services abroad, issuance of public debt. AROs: off-budget, settled in the very year of the contract, and do not need a specific law, only general authorization in the annual budget. Operations involving credit guarantee and warranty of the Union: the offer of indemnity in an amount equal to or greater than the guarantee to be granted; for Compliance of the borrower (borrowers with outstanding debts for a period of not less than 30 (thirty) days and not renegotiated.) Requests for authorization should include: explanatory memorandum to the Minister of Finance, Opinion of the Attorney General of the National Treasury and National Treasury, the Ministry of Finance; documentation fences are not allowed to hire a credit operation in 120 (one hundred and twenty) days of the end of the term of the Chief Executive of the State, the Federal District or Municipality, is prohibited hiring of credit by borrower who is delinquent. Rule of thumb: the achievements of credit transactions can not exceed capital expenditures, except those from additional credits with a specific purpose, and approved by the Legislature by an absolute majority. aims to curb the issuance of debt to finance current spending and prevent the public entity to borrow from others to pay staff costs, interest and expenses. Sale of Goods: can not be made parafinanciamento of current expenditure to avoid the squandering of public assets. Exp. Current social security only and is authorized by law.

Codification of revenue: x (Economic Category = rec. Current or capital) x (source: origin of public resources, origin) x (subsource: taxes and contributions for improvement) x (rubica = detail the kind of revenue ex.: Taxes and Equity Income.) xx (point: