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Created by

Matheus Silva dos Santos
Matheus Silva dos Santos
Brazil

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by Matheus Silva dos Santos
1

Reserva de contingência é dotação orçamentária criada exclusivamente para financiar obras públicas previamente planejadas na LOA, sendo vedada sua utilização para despesas imprevistas e riscos fiscais

2

Dotação é valor autorizado no orçamento público para realizar uma determinada despesa, ou seja, olimite de dinheiro para utilização em um gasto específico.

3

Para que haja o empenho das despesas, o pagamento necessariamente deve ocorrer.

4

Créditos adicionais especiais e extraordinários autorizados nos últimos 4 meses do exercício podem ter os saldos não utilizados incorporados ao orçamento do exercício seguinte

5

Lançamento da receita e empenho da despesa seguem o regime de competência

 
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