has broader
sub property of: broaderTransitive
definition: Relates a concept to a concept that is more general in meaning.
comment: Broader concepts are typically rendered as parents in a concept hierarchy (tree).

Contas regulares
broader: Contas
definition: Quando expressarem, de forma clara e objetiva, a exatidão dos demonstrativos contábeis, a legalidade, a legitimidade e a economicidade dos atos de gestão do responsável. (Fonte: INSTITUTO RUY BARBOSA. Glossário: Termos técnicos mais comuns utilizados por Tribunais de Contas. Instituto Ruy Barbosa, Tribunal de Contas do Estado de Santa Catarina. Florianópolis: IRB/TCE/SC, 2005. 192p.) @pt-br
related: Quitação plena ao responsável
related: Tomada de contas
related: Prestação de contas
related: Julgamento de contas
related: Decisão definitiva
type: Concept
type: NamedIndividual
memberOf: Controle Externo

has related
sub property of: semanticRelation
definition: Relates a concept to a concept with which there is an associative semantic relationship.
comment: skos:related is disjoint with skos:broaderTransitive

Concept
type: Class

memberOf
definition: Identifies a concept collection.
label: Membro de @pt-br

preferred label
sub property of: label
definition: The preferred lexical label for a resource, in a given language.
comment: skos:prefLabel, skos:altLabel and skos:hiddenLabel are pairwise disjoint properties.
comment: The range of skos:prefLabel is the class of RDF plain literals.
comment: A resource has no more than one value of skos:prefLabel per language tag, and no more than one value of skos:prefLabel without language tag.

Decisão definitiva
type: Concept
type: NamedIndividual
related: Contas regulares

Contas
type: Concept
type: NamedIndividual
narrower: Contas regulares

Prestação de contas
type: Concept
type: NamedIndividual
related: Contas regulares

Tomada de contas
type: Concept
type: NamedIndividual
related: Contas regulares

definition
sub property of: note
definition: Definição @pt-br
definition: A statement or formal explanation of the meaning of a concept.

Quitação plena ao responsável
type: Concept
type: NamedIndividual
related: Contas regulares

Controle Externo
type: ConceptGroup
type: NamedIndividual

Julgamento de contas
type: Concept
type: NamedIndividual
related: Contas regulares