# Law No. 7143 of November 23, 1983

> Brazilian law

**Wikidata**: [Q105650050](https://www.wikidata.org/wiki/Q105650050)  
**Source**: https://4ort.xyz/entity/law-no-7143-of-november-23-1983

## Summary
Law No. 7143 of November 23, 1983, is a Brazilian statute enacted to extend specific provisions related to the Federal Court of Accounts (Tribunal de Contas da União, TCU), focusing on payment procedures and financial resources managed by the National Treasury. Promulgated by President João Figueiredo, it amended existing legislation to clarify administrative and financial protocols within Brazil’s public governance framework.

## Key Facts
- **Enactment Date:** November 23, 1983.
- **Jurisdiction:** Federative Republic of Brazil.
- **Promulgated By:** President João Figueiredo.
- **Legal Citation:** Lei nº 7.143/1983.
- **Key Entity:** Federal Court of Accounts (TCU).
- **Main Subject:** Extension of provisions from Law No. 6.554/1978, addressing payment processes and financial resource management.
- **LexML Brazil ID:** `urn:lex:br:federal:lei:1983-11-23;7143`.
- **Publication Location:** Brasília.
- **Language:** Brazilian Portuguese.
- **Related Legislation:** Law No. 6.554 of August 21, 1978.
- **Focus Areas:** Public treasury operations, inscription procedures, and resource allocation oversight.

## FAQs
**What is the primary purpose of Law No. 7143/1983?**  
This law extends provisions related to the Federal Court of Accounts, specifically addressing payment processes and financial resource management by the National Treasury, ensuring clarity in public administration protocols.

**Who enacted Law No. 7143/1983?**  
The law was promulgated by President João Figueiredo on November 23, 1983, as part of Brazil’s legislative framework under the military government era.

**How does Law No. 7143/1983 relate to other Brazilian laws?**  
It directly amends and extends Law No. 6.554/1978, focusing on administrative and financial procedures within the Federal Court of Accounts to enhance governance and accountability.

**Is Law No. 7143/1983 still in effect?**  
Yes, the law remains part of Brazil’s active legal code, applicable to federal public administration and TCU operations as of the latest updates.

## Why It Matters
Law No. 7143/1983 is significant for its role in shaping Brazil’s public financial management and oversight mechanisms. By extending key provisions of earlier legislation, it reinforced the Federal Court of Accounts’ authority to monitor public expenditures and ensure fiscal transparency. This law contributes to Brazil’s broader legal framework for accountability, directly impacting how government resources are administered and audited. Its provisions remain relevant in modern governance, underscoring the importance of structured financial protocols in maintaining public trust and efficient state operations.

## Notable For
- **Extension of TCU Authority:** Strengthened the Federal Court of Accounts’ role in overseeing public finance and resource allocation.
- **Amendment of Prior Legislation:** Built upon Law No. 6.554/1978 to address evolving administrative needs in Brazil’s military-era governance.
- **Enduring Legal Relevance:** Remains integral to federal public administration procedures decades after enactment.
- **Focus on Fiscal Transparency:** Codified protocols for payment processes and treasury operations, reducing ambiguities in financial management.

## Body

### Enactment Context
Law No. 7143 was promulgated on November 23, 1983, during the presidency of João Figueiredo, the last military ruler of Brazil. This period marked a transition toward democratization, and the law reflects efforts to institutionalize governance structures amid political change. The legislation was published in Brasília, the federal capital, and is cataloged under LexML ID `urn:lex:br:federal:lei:1983-11-23;7143`.

### Key Provisions
The law’s primary function is to extend provisions outlined in Law No. 6.554/1978, specifically addressing:
- **Payment Processes:** Streamlining procedures for financial disbursements by the National Treasury.
- **Resource Management:** Clarifying protocols for managing public funds under the oversight of the Federal Court of Accounts (TCU).
- **Inscription Requirements:** Defining criteria for the registration of financial transactions and accountability mechanisms.

### Related Entities
- **Federal Court of Accounts (TCU):** The law bolstered the TCU’s mandate to audit and oversee federal public expenditures, ensuring compliance with fiscal regulations.
- **National Treasury:** Directly impacted treasury operations by standardizing payment and resource allocation processes.
- **Presidency of Brazil:** Promulgated by President Figueiredo, the law exemplifies executive branch authority in shaping fiscal governance during the military regime.

### Legal and Historical Significance
Law No. 7143/1983 is part of Brazil’s broader legal architecture for public administration, contributing to transparency and accountability in government finance. Its enactment during a period of political transition highlights its role in stabilizing institutional frameworks amid democratization. The law remains accessible via official portals, including [https://www.planalto.gov.br/ccivil_03/leis/1980-1988/l7143.htm](https://www.planalto.gov.br/ccivil_03/leis/1980-1988/l7143.htm), ensuring public access to its provisions.

### Technical and Structural Details
- **Language:** Drafted in Brazilian Portuguese, reflecting Brazil’s official legal language.
- **Jurisdiction:** Applies exclusively to federal governance structures, with indirect influence on state and municipal administrations through precedent.
- **Amendments:** While no subsequent laws explicitly repeal it, later legislation (e.g., the 1988 Constitution) has complemented its role in fiscal oversight.

### Legacy and Modern Relevance
Law No. 7143/1983 endures as a foundational statute for Brazil’s public financial management. Its emphasis on clear payment protocols and TCU oversight aligns with contemporary anti-corruption efforts and fiscal responsibility initiatives. The law’s provisions continue to inform administrative practices, ensuring continuity in governance despite shifts in political leadership and economic policy.

## References

1. [Source](https://www.lexml.gov.br/urn/urn:lex:br:federal:lei:1983-11-23;7143)
2. [Source](https://legislacao.presidencia.gov.br/atos?tipo=LEI&numero=7143&ano=1983&data=23/11/1983&ato=ddbUTRE50dBpWT550)
3. LexML Brasil