# Law No. 4042 of December 21, 1961 > Brazilian law **Wikidata**: [Q105648133](https://www.wikidata.org/wiki/Q105648133) **Source**: https://4ort.xyz/entity/law-no-4042-of-december-21-1961 ## Summary Law No. 4042 of December 21, 1961 (Lei nº 4042/1961) is a Brazilian statute that establishes special budgetary adjustments and provisions related to the Federal Court of Accounts of Brazil (Tribunal de Contas da União) and the role of ministers. Promulgated by President João Goulart on December 21, 1961, this law represents a formal legislative act creating specific legal norms within Brazil's federal legal system. It was published in Brasília and remains accessible through the official government portal. ## Key Facts - **Official Title**: Lei nº 4042, de 21 de dezembro de 1961 - **Legal Citation**: Lei nº 4042/1961 - **Classification**: Statute (formal written document that creates law) - **Country**: Brazil - **Publication Date**: December 21, 1961 - **Place of Publication**: Brasília, Brazil - **Language**: Brazilian Portuguese - **Promulgating Authority**: Presidency of the Federative Republic of Brazil - **President at Time**: João Goulart (determination method: promulgation) - **LEXML Brazil ID**: urn:lex:br:federal:lei:1961-12-21;4042 - **Main Subjects**: Special budgetary adjustment (Crédito Especial), Federal Court of Accounts of Brazil (Tribunal de Contas da União - TCU), Minister (Ministro) - **Applies to Jurisdiction**: Brazil - **Official URL**: https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4042.htm - **Instance Of**: Statute (a subclass of "written work," "document," and "rule") - **Equivalent Class**: https://schema.org/Legislation ## FAQs **What is Law No. 4042 of December 21, 1961?** Law No. 4042 of December 21, 1961 is a Brazilian federal law that establishes special budgetary adjustments (crédito especial) and contains provisions relating to the Federal Court of Accounts of Brazil (Tribunal de Contas da União) and the position of minister. It was enacted through Brazil's legislative process and promulgated by President João Goulart. **What type of legal document is Law No. 4042/1961?** Law No. 4042 is classified as a statute—a formal written document that creates law. In the Brazilian legal system, statutes are the physical or formal expression of legal rules enacted by government authority. This law falls under the category of "legal norm" and is part of Brazil's statutory law framework. **Who promulgated Law No. 4042 of December 21, 1961?** The law was promulgated by President João Goulart, who served as President of Brazil from 1961 to 1964. The determination method was formal promulgation, which is the official act of making a law valid by publishing it and putting it into effect. **What are the main subjects covered by Law No. 4042/1961?** The law addresses three primary subjects: special budgetary adjustments (crédito especial), the Federal Court of Accounts of Brazil (Tribunal de Contas da União, commonly abbreviated as TCU), and the role and responsibilities of ministers within the Brazilian government structure. **Where can Law No. 4042/1961 be accessed?** The full text of the law is available through the official Brazilian government portal at https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4042.htm. It is also catalogued in Brazil's legislative information systems, including the LEXML database with the identifier urn:lex:br:federal:lei:1961-12-21;4042. **What jurisdiction does Law No. 4042/1961 apply to?** This federal law applies to Brazil as a whole, functioning as a national statute within the Brazilian legal system. It was enacted under the authority of the federal government and governs matters related to federal budgetary procedures and the oversight functions of the Federal Court of Accounts. ## Why It Matters Law No. 4042 of December 21, 1961 matters because it represents a concrete manifestation of statutory law in Brazil during a historically significant period. Enacted during President João Goulart's administration—a time of substantial political transformation in Brazil—the law demonstrates how the Brazilian federal government exercises its legislative authority to establish budgetary mechanisms and define institutional responsibilities. The law's connection to the Federal Court of Accounts (Tribunal de Contas da União) is particularly significant. The TCU serves as Brazil's supreme audit institution, responsible for auditing government accounts and ensuring public resources are used properly. By establishing provisions related to this institution, Law No. 4042 contributes to the framework of governmental accountability and fiscal oversight that is essential to democratic governance. Furthermore, this statute exemplifies the broader concept of a "statute" as a formal written document that creates law. Understanding Law No. 4042 requires understanding how statutes function in the Brazilian legal system—as the official record of legal rules enacted by government authority, distinct from but related to concepts like legislation and legal acts. The law's public accessibility through official government portals reflects the principle that statutes should be available to the citizens they govern, reinforcing open government and the rule of law. The law also illustrates the evolution of Brazil's budgetary and fiscal framework, showing how the federal government has historically managed special budgetary adjustments (crédito especial) to address specific financial needs or circumstances. ## Notable For - **Historical Significance**: Enacted during President João Goulart's administration (1961-1964), a pivotal period in Brazilian political history - **Institutional Framework**: Establishes provisions related to the Federal Court of Accounts of Brazil (TCU), one of Brazil's key oversight institutions - **Budgetary Authority**: Addresses special budgetary adjustments (crédito especial), demonstrating the government's mechanisms for fiscal management - **Legal Classification**: Classified as a statute, representing the formal written expression of statutory law in Brazil - **Official Documentation**: Maintains official identification through LEXML Brazil ID and legal citation standards (Lei nº 4042/1961) - **Public Accessibility**: Available through official government portals, exemplifying the public domain nature of Brazilian federal statutes ## Body ### Legislative Context and Enactment Law No. 4042 of December 21, 1961 was promulgated by the Presidency of the Federative Republic of Brazil under the administration of President João Goulart. The law was published in Brasília, which had been Brazil's capital since 1960, replacing Rio de Janeiro. The enactment occurred during a complex period in Brazilian history, following the resignation of President Jânio Quadros in August 1961 and the subsequent political crisis that led to Goulart's assumption of the presidency. The law was formally recorded in the Brazilian legislative system with the LEXML Brazil ID of urn:lex:br:federal:lei:1961-12-21;4042, which serves as a unique identifier in Brazil's legislative information infrastructure. The official legal citation "Lei nº 4042/1961" follows standard Brazilian legal formatting conventions, indicating the law number and year of enactment. ### Legal Classification and Nature As a statute, Law No. 4042 represents a formal written document that creates law within the Brazilian legal system. This classification places it within the broader category of "legal norm"—the specific rules and regulations that govern conduct within Brazil's jurisdiction. The law functions as a manifestation of statutory law, which is distinct from other sources of law such as case law (jurisprudence) or customary law. In the context of legal taxonomy, a statute is considered a subclass of "written work," "document," and "rule." This hierarchical classification reflects the formal nature of statutes as official government documents that create binding legal obligations. Law No. 4042 exemplifies these characteristics through its formal enactment process, official publication, and binding effect on those within its jurisdiction. The law is equivalent to the schema.org class "Legislation," reflecting its role in the broader ecosystem of legal documents that govern society. This equivalence facilitates the law's representation in structured data and knowledge graphs, enabling better interoperability between legal information systems. ### Substantive Provisions Law No. 4042 addresses several substantive areas: **Special Budgetary Adjustment (Crédito Especial)**: The law establishes provisions for special budgetary adjustments, which are mechanisms allowing the federal government to allocate funds for specific purposes outside the regular budgetary process. These adjustments represent an important tool for fiscal management, enabling the government to respond to unforeseen needs or priorities. **Federal Court of Accounts (Tribunal de Contas da União)**: The law contains provisions relating to Brazil's Federal Court of Accounts, known as TCU. This institution serves as the nation's supreme audit entity, responsible for auditing the accounts of government entities, monitoring the execution of the federal budget, and ensuring compliance with legal and constitutional requirements. The TCU plays a crucial role in promoting accountability and transparency in public administration. **Ministerial Provisions**: The law addresses matters related to ministers—members of the executive branch who head various government ministries and departments. These provisions likely define responsibilities, powers, or procedures relevant to ministerial functions within the federal government structure. ### Publication and Accessibility Law No. 4042 was published in Brasília, the capital of Brazil, and is written in Brazilian Portuguese, reflecting the official language of the Brazilian federal government. The law remains publicly accessible through the official website of the Brazilian Presidency at https://www.planalto.gov.br/ccivil_03/leis/1950-1969/l4042.htm. This public accessibility aligns with the general principle that statutes are public domain documents in Brazil. Unlike private works, official legal documents enacted by the government are considered public property, available for any citizen to access and review. This transparency is fundamental to the functioning of democratic governance, allowing citizens to know the laws that govern them. ### Relationship to Broader Legal Framework Law No. 4042 exists within Brazil's comprehensive legal framework, which includes the Constitution of Brazil (promulgated in 1988), other federal laws, decrees, and regulatory instruments. As a federal statute, it is binding throughout Brazilian territory and takes precedence over state and municipal laws in matters within its scope. The law's provisions regarding the Federal Court of Accounts connect it to Brazil's system of checks and balances and governmental oversight. The TCU, established by the Constitution, derives additional operational authority from laws such as No. 4042, which help define its functioning and powers. ### Historical Context The enactment of Law No. 4042 in 1961 occurred during a transformative period in Brazilian history. Following President Jânio Quadros' resignation in August 1961, Brazil experienced a political crisis that was resolved through the installation of a parliamentary system temporarily, with Goulart serving as president. The law thus emerged from a period of constitutional experimentation and political negotiation in Brazil. During this era, Brazil was continuing to develop its modern administrative and legal structures. The establishment of provisions related to budgetary adjustments and the Federal Court of Accounts reflected the government's efforts to professionalize public administration and strengthen fiscal discipline. ### Legal System Integration Law No. 4042 is integrated into Brazil's legislative information ecosystem through various identification systems: - **LEXML Brazil ID**: urn:lex:br:federal:lei:1961-12-21;4042 - **Legal Citation**: Lei nº 4042/1961 - **Official Portal Reference**: Available through legislacao.presidencia.gov.br These identification systems enable legal professionals, researchers, and citizens to locate and reference the law accurately within Brazil's extensive body of legislation. The law is part of the broader collection of Brazilian federal laws enacted between 1950 and 1969, as indicated by its URL path (/1950-1969/l4042.htm). ## References 1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1961-12-21;4042) 2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=4042&ano=1961&data=21/12/1961&ato=a67o3aU5keVRVT58b)