Law No. 4.320/1964 — General Rules of Financial Law for Budgets and Balance Sheets of the Union, States, Municipalities and Federal District

Lei nº 4.320, de 17 de março de 1964 — Normas Gerais de Direito Financeiro para elaboração e controle dos orçamentos e balanços

Overview

Foundational statute governing the structure, classification and control of public budgets and balance sheets across all levels of government. It defines the principles of budget unity, universality and annuality, the revenue/expenditure classifications (including the capital-expenditure/investment categories used for public works and equipment) and the rules on budget execution, accounting and reporting that underpin investment-project budgeting.

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