DECRETO Nº 1762, DE 26 DE DEZEMBRO DE 1995. Dispõe Sobre a Inscrição Dos Restos a Pagar do Exercicio de 1995, No Ambito do Poder Executivo.
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DECRETO nº 1.762, de 26 de dezembro de 1995.
Dispõe sobre a inscrição dos restos a pagar do exercício de 1995, no âmbito do Poder Executivo.
O PRESIDENTE DA REPÚBLICA, no uso da atribuição que lhe confere o art. 84, inciso IV, da Constituição Federal,
DECRETA:
Somente poderão ser inscritos em restos a pagar do exercício de 1995, no âmbito do Poder Executivo, os valores dos empenhos liquidados até 29 de dezembro de 1995.
§ 1º O disposto no caput deste artigo não se aplica às despesas:
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relativas a subprojetos não incluídos no projeto de lei orçamentária da União para 1996;
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à conta de dotações orçamentárias decorrentes de projetos de leis aprovados pelo Congresso Nacional no mês de dezembro de 1995.
§ 2º As despesas eventualmente em fase de execução em 29 de dezembro não liquidadas ou excepcionadas nos termos do parágrafo anterior deverão ser empenhadas à conta do orçamento de 1996.
§ 3º Serão canceladas as inscrições em restos a pagar das despesas compreendidas no parágrafo 1º que não sejam liquidadas até 31/01/96.
As unidades seccionais do sistema de controle interno deverão verificar, no exercício de 1996, o cumprimento do disposto neste Decreto, determinando a reversão dos registros indevidos, bem como, se cabível, a responsabilização dos gestores.
Art. 3º Este Decreto entra em vigor na data de sua publicação.
Brasília, 26 de dezembro de 1995; 174º da Independência e 107º da República.
FERNANDO HENRIQUE CARDOSO
Pedro Pullen Parente
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