Department Constitution

News 0 Comments

In 1808, the Brazilian Budgetary Right had its bases launched with the License that created the State treasury and the Regimen of Accounting. However, the first Brazilian budget regularly was only voted in 1830, for the Decree of the Constitution of 1824, that it determined the annual presentation to the Chamber of an Annual report so that was argued and organized the Master budget of the Nation. The necessity of the creation of the Budget in Brazil was given with the qualitative magnifying of the functions of the Government, that evidenced the lack of a specialized instrument of orientation and control of the governmental activities, decurrent of the exercise of new functions. In result of this fact the Budget happened. The Constitution of 1891 excludes from the Executive the responsibility to elaborate the Budget and attributed to the National Congress the ability annually to calculate the prescription and to fix the federal expenditure. Already Constitution of 1934 attributes to the Executive the initiative of preparation of the budget and to the Legislative one it appreciates not having it limitations for emendations. Created through the Constitution of 1937 the Department of responsible Administration for the preparation of the budget and coordination of the actions of planning. In 1946, the Constitution assures the Executive, the ability to elaborate the appropriation bill and admits the possibility of emendations.

The current Constitution, of 1988, was worried in giving to the planning budget characteristic, introducing the obligatoriness to elaborate the Budgetary Law of Lines of direction and the Plurianual Plan, with the purpose to guide the elaboration of the Annual Budgetary Law. 2. Budgetary management the Annual Budget, conceived initially as half of if exerting a control politician and financier on the governing was changedded, today, in a part that, beyond that objective, represents the document programming technician of workmanships and services, being able to be focused under the following aspects (I AM ENOUGH, 1997); Politician, as reflected of the administrative politics of government; Legal, as legal instrument of the financial activity of the government; Financier, as part of forecast and authorization of resources and expenses; Administrative, as delimiter and person who orientates of the governmental action; Economic, that he reflects the increment in the economy, given for the State through subsidies and programmings of workmanships and services.