What is Dropshipping?

Lei de Finanças Públicas Art 58 a 80


CHAPTER III Expense Art. 58. The expenditure commitment is the act emanated
competent authority that creates for the State payment obligation pending or not
condition implement. (Veto rejected in the DOU, dated 5.5.1964) Art. 59 – The expenditure commitment cannot be
exceed the limit of credits granted. (Wording given by Law No. 6,397, of 1976) § 1 Except as provided in Article 67 of the
Federal Constitution, Municipalities are prohibited commit, in the last month of the Mayor’s mandate,
more than the twelfth of the expected expenditure in the current budget. (Included by Law
No. 6,397, of 1976) § 2º Municipalities are also prohibited from
in the same period, assume, in any way, financial commitments for execution after
of the Mayor’s term of office. (Included by Law No. 6,397, of 1976) § 3 The provisions of the previous paragraphs
do not apply in proven cases of calamity public. (Included by Law No. 6,397, of
1976) § 4 They are considered null and void
the commitments and acts performed in disagreement with the provisions of paragraphs 1 and 2 of this
without prejudice to liability of the Mayor under the terms of Art. 1, item
V, of Decree-Law no. 201, of February 27 1967. (Included by Law No. 6,397, of
1976) Art. 60. Expenses are prohibited
without previous effort. § 1 In special cases provided for by law
the issuance of the commitment note. § 2 The commitment will be made by estimate
expense whose amount cannot be determined. § 3 The global commitment of expenses is allowed
contractual and other, subject to installments. Art. 61. For each endeavor will be extracted
a document called “commitment note” which will indicate the name of the creditor, the
and the importance of the expense as well as the deduction the balance of own appropriation. Art. 62. Payment of the expense will only be
effected when ordered after its regular sale off. Art. 63. The settlement of the expense consists of
verification of the right acquired by the creditor based on the securities and documents
supporting the respective credit. § 1 The purpose of this verification is to ascertain: I – the origin and object of what is to be paid; II – the exact amount to be paid; III – who should pay the amount,
to extinguish the obligation. § 2 The settlement of expenses for supplies
achievements or services provided will be based on: I – the respective contract, adjustment or agreement; II – the commitment note; III – proof of material delivery
or the effective provision of the service. Art. 64. The payment order is the order
by a competent authority, determining that the expense is paid. Single paragraph. The payment order is only
may be entered in documents processed accounting services (Veto rejected
in the DOU, dated 5.5.1964) Art. 65. Payment of the expense will be made
by treasury or payment system regularly instituted accredited banking establishments
and, in exceptional cases, by way of advance. Art. 66. The appropriations allocated to the different
budgetary units may, when expressly determined in the Budget Law to be moved
central bodies of general administration. Single paragraph. Redistribution is allowed
installments of staff appropriations, one to another budget unit when
considered indispensable for handling personnel within common tables or charts
interested units, to carry out in compliance with specific legislation. Art. 67. Payments due by the Treasury
Public, by virtue of a judicial sentence, shall be made in the order in which the
and the respective credits account, the designation of cases or
of people in budget allocations and additional credits opened for that
end. Art. 68. The advance regime is applicable
expenditure cases expressly defined law and consists of the delivery of cash
server, always preceded by a commitment to own allocation for the purpose of
expenses, which cannot be subordinated to normal application process. Art. 69. No advance payment will be made to civil servants
in reach nor responsible for two advances. (Veto rejected in the DOU, dated 5.5.1964) Art. 70. The acquisition of material, the supply
and the award of works and services will be regulated by law, respecting the principle
competition. TITLE VII Special Funds Art. 71. The product constitutes a special fund
specified revenues that by law are linked the achievement of certain objectives
services, the adoption of standards peculiar applications. Art. 72. The application of budgetary revenues
linked to special funds will be made through of allocation enshrined in the Budget Law
or additional credits. Art. 73. Unless otherwise specified
the law that instituted it, the positive balance of special fund determined on the balance sheet will be transferred
for the following year, to the credit of same bottom. Art. 74. The law that institutes a special fund
will be able to determine peculiar control norms, accountability and accountability, without
thus, eliminate the specific competence of the Court of Auditors or equivalent body. TITLE VIII Control of Budget Execution CHAPTER I General Provisions Art. 75. Control of budget execution
will understand: I – the legality of the acts that result
revenue collection or realization expense, the birth or extinction of
rights and duties; II – the functional loyalty of the agents of
administration, responsible for property and public values; III – compliance with the work program
expressed in monetary terms and in terms carrying out works and providing
services. CHAPTER II Internal Control Art. 76. The Executive Branch will exercise the three
types of control referred to in Article 75, without prejudice to the powers of the Court
Auditors or equivalent body. Art. 77. The verification of the legality of
budget execution acts will be prior, concomitant and subsequent. Art. 78. In addition to the provision or taking of
annual accounts, when established by law, or at the end of management, there may be, at any
time, survey, provision or take accounts of all those responsible for property
or public values. Art. 79. The body responsible for preparing
budget proposal or other indicated in the legislation, the control established
in item III of article 75. Single paragraph. That control will be done,
when the case is, in terms of units measures, previously established for
each activity. Art. 80. Accountancy services are responsible for
or equivalent bodies check the exact compliance with quarterly quota limits
assigned to each budget unit, within the system that has been set up to
that end.

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