Caderno Contabilidade Pública para Analista Legislativo (ALESC) 2023  thumbnail
Caderno Contabilidade Pública para Analista Legislativo (ALESC) 2023
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Summary

The title of the document is "Public Accounting Notebook for Legislative Analyst (ALESC) 2023." The highlights of the document include the incorrect statement that the creation of positions or salary increases in public companies requires prior budget allocation and specific authorization in the budget guidelines law. It also mentions that it is possible to take legal action against the Executive Branch for not transferring the budget allocations to the Legislative Branch. Additionally, it states that it is correct to prepare the fiscal goals annex, which is a function of the budget guidelines law and an innovation of the Fiscal Responsibility Law. Finally, it mentions that the principle of universality requires all revenues and expenses to be included in the budget.

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