Decreto nº 4.526 de 18/12/2002. DISPÕE SOBRE O CANCELAMENTO DOS RESTOS A PAGAR INSCRITOS EM 31 DE DEZEMBRO DE 2001 E EM EXERCICIOS ANTERIORES, E DA OUTRAS PROVIDENCIAS.
DECRETO N. 4.526 – DE 18 DE DEZEMBRO DE 2002
Dispõe sobre o cancelamento dos Restos a Pagar inscritos em 31 de dezembro de 2001 e em exercícios anteriores, e dá outras providências.
O PRESIDENTE DA REPÚBLICA, no uso da atribuição que lhe confere o art. 84, inciso IV, da Constituição,
DECRETA:
Os órgãos e unidades orçamentárias do Poder Executivo, constantes dos Orçamentos Fiscal e da Seguridade Social deverão cancelar, integralmente, até 31 de dezembro de 2002, os Restos a Pagar inscritos em 2001, assim como em exercícios anteriores, processados ou não processados, que não tiverem sido pagos até aquela data.
Aplica-se o disposto no art. 68 do Decreto n. 93.872, de 23 de dezembro de 1986, à inscrição de despesas como Restos a Pagar no encerramento do exercício financeiro de 2002.
O pagamento que vier a ser reclamado em decorrência dos cancelamentos efetuados na forma deste Decreto, poderá ser atendido à conta de dotação constante da lei orçamentária anual ou de créditos adicionais abertos para esta finalidade no exercício em que ocorrer o reconhecimento da dívida.
Este Decreto entra em vigor na data de sua publicação.
Revogam-se os Decretos nºs– 4.049, de 12 de dezembro de 2001, 4.389, de 26 de setembro de 2002, 4.450, de 31 de outubro de 2002 e o art. 3º do Decreto nº 4.051, de 12 de dezembro de 2001.
Brasília, 18 de dezembro de 2002; 181º da Independência e 114º da República.
FERNANDO HENRIQUE CARDOSO
Pedro Malan
Guilherme Gomes Dias
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