Decreto nº 85.421 de 26/11/1980. DISPÕE SOBRE A LIQUIDAÇÃO DE COMPROMISSOS CONTRATADOS PELOS ORGÃOS E ENTIDADES DA ADMINISTRAÇÃO FEDERAL E DA OUTRAS PROVIDENCIAS.
Decreto nº 85.421, de 26 de novembro de 1980.
Dispõe sobre a liquidação de compromissos contratados pelos órgãos e entidades da Administração Federal e dá outras providências.
O PRESIDENTE DA REPÚBLICA, usando da atribuição que lhe confere o artigo 81, item III, da Constituição,
DECRETA:
Os compromissos decorrentes das operações contratadas em moeda estrangeira pelos órgãos e entidades da Administração Federal deverão ser liquidados invariavelmente nos respectivos vencimentos.
Parágrafo único. Aos dirigentes máximos dos órgãos e entidades cumpre atribuir tratamento preferencial aos pagamentos de que trata este artigo, relativamente aos compromissos contratados internamente em moeda nacional.
Para atender ao disposto no artigo anterior, os dirigentes dos órgãos e entidades manterão cronograma de desembolso destinado à efetivação dos pagamentos de sua responsabilidade, estabelecendo, para isso, as provisões adequadas na execução orçamentária ou financeira dos respectivos órgãos ou entidades, de forma a manter sempre disponível, nas épocas oportunas, os recursos necessários à liquidação pontual dos compromissos assumidos.
É vedado aos órgãos e entidades referidos nos artigos anteriores contratarem a realização de quaisquer serviços ou obras a serem custeados, integral ou parcialmente, com recursos externos, sem que as operações em moeda estrangeira estejam efetivamente contratadas e assegurada a disponibilidade dos recursos destinados ao pagamento dos compromissos a serem assumidos.
A Secretaria de Planejamento da Presidência da República acompanhará o cumprimento do disposto neste Decreto, podendo determinar a retenção de recursos orçamentários ou de fundos e programas especiais alocados aos órgãos e entidades, para assegurar a liquidação, nos respectivos vencimentos, dos compromissos assumidos...
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