Contas Públicas (PPA, LDO, LOA)

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The public administration, be it federal, state or municipal, has to have its finances organized and planned correctly. What can be collected (taxes, fees, contributions) is defined in the Federal Constitution and in the specific laws of the States and Municipalities. The forecast of what will be collected and the authorizations to spend, that is, theINCOME and EXPENSESmake up thePUBLIC BUDGET, whose standardized elaboration rules are defined in Federal Law No. 4320 of 1964. The Federal Constitution of 1988, in its art. 165, item I, II, III, defines the competence of the Executive Power (of the Union, States, Federal District and Municipalities) to prepare thePluriannual Plan (PPA), the Budget Guidelines Law (LDO) and the Annual Budget Law (LOA).It is through these three BUDGET LAWS that the government plans budget execution.Execution that goes through the procedures of bidding and payment of services and works provided to the public authorities.

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Get to know our budget pieces and help to supervise our actions.