Banca de QUALIFICAÇÃO: WILSON FARIA DOS SANTOS

ARE THE REMAINS TO PAY A PARALLEL BUDGET? A study in the Military Organizations of the Brazilian Army.

Budget; Military Organizations, Army

1. INTRODUCTION 1.1 Context The Public Budget is the public management tool that contains detailed revenue and expenditure, highlighting the government's financial economic policy and work program. The Law that approves it must comply with the principles of unity, universality and annuality (Law No. 4,320, 1964). Public accounting is responsible for monitoring budget execution in accordance with the rules that affect it and especially in relation to the Annual Budget Law (LOA) approved for a given fiscal year, according to Niyama and Silva (2021) The budget piece is prepared annually, with approval from the legislative power and becoming available to society, which is responsible for overseeing the management of public entities directly or indirectly by some representative, in accordance with the Accounting Manual Applied to the Public Sector (MCASP) of the National Treasury Secretariat (STN ) (2023).