Manual Técnico de Orçamento (MTO) — Secretaria de Orçamento Federal (SOF), Ministério do Planejamento e Orçamento
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Secretaria de Orçamento Federal (SOF) — Ministério do Planejamento e Orçamento
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Annually re-issued technical guidance from the Federal Budget Secretariat (SOF) supporting preparation and execution of the Union's fiscal and social-security budgets. It defines budget classifications, programme/action structuring, the rules for capital and investment programming, and (from the 2026 edition) a dedicated chapter on budgetary programming/execution. It is the practical methodological reference translating PPA programmes into LOA actions, including investment actions.
Internal Comment
Living document; SIOP portal hosts current and historical editions. Year left blank as guidance is re-issued annually.
Recommendation
When adding documents, please follow this final naming convention:
[Country] [Agency] [Year] [Name] [Language: Original Language (OL) or English (ENG)]
Serbia Cabinet 2023 O KAPITALNIM PROJEKTIMA Decree on Public Investment Management No 23 (OL)
Serbia Cabinet 2023 Decree on Public Investment Management No 23 (ENG)
To allow for formal citation of policies, please provide formal designation of the policy (e.g., Cabinet Decision 9/2026).
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