Decreto nº 55.789 de 23/02/1965. ESTABELECE NORMAS DE EXECUÇÃO FINANCEIRA PARA O EXERCICIO DE 1965.
Decreto nº 55.789, de 23 de fevereiro de 1965.
Estabelece normas de execução financeira para o exercício de 1965.
O PRESIDENTE DA REPÚBLICA, usando da atribuição que lhe confere o artigo 87, número I, da Constituição Federal,
Decreta:
A execução financeira do Tesouro Nacional, visando à continuidade do plano de trabalho de Govêrno, atenderá às despesas obrigatórias incluídas quer na parte fixa, quer na parte variável do Orçamento Geral da União e às despesas não obrigatórias cujos créditos forem considerados disponíveis.
Consideram-se disponíveis os saldos das dotações orçamentárias não incluídas no Fundo de Reserva, estabelecido pelo Decreto nº 55.623, de 22 de janeiro de 1965 e os que vierem a ser liberados pelo Ministro da Fazenda.
Entende-se por despesa obrigatória não só a constante da parte fixa do Orçamento Geral da União, mas a despesa variável resultante de empenhos legislativos ou judiciais, de fôlhas de vencimentos, remuneração ou salário de pessoal regularmente admitido.
Parágrafo primeiro. Consideram-se também de natureza obrigatória as despesas inadiáveis excedentes às quantias fixadas no Orçamento Geral da União cujos créditos suplementares já tenham sido solicitados ao Congresso Nacional, pelo poder competente.
Parágrafo segundo. As despesas a serem realizadas na forma do parágrafo precedente dependem de prévia autorização presidencial, em processo encaminhado através e com parecer do Ministério da Fazenda, salvo às referentes a pensões, proventos, vencimentos e vantagens fixas de pessoal que...
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