Law No. 13080, 02 January 2015

Original Language Title: Lei nº 13.080, de 02 de janeiro de 2015

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$40 per month.

LEI No. 13,080, DE January 2, 2015

Disposes on the guidelines for the drafting and execution of the Budget Act of 2015 and gives other arrangements.

THE PRESIDENT OF THE REPUBLIC I do know that the National Congress decrees and I sanction the following Law:

PRELIMINARY PROVISION

Art. 1º They are established, in compliance with the provisions of § 2º of the art. 165 of the Federal Constitution and Supplementary Law No 101 of May 4, 2000, the Tax Liability Act, the Union's budget guidelines for 2015, comprising:

I-the goals and priorities of the federal public administration ;

II-the structure and organization of budgets ;

III-the guidelines for the elaboration and implementation of Union budgets ;

IV-the provisions for transfers ;

V-the provisions on federal public debt ;

VI-the provisions on expenditure on personnel and social charges and benefits to servers, employees and their dependants ;

VII-the policy of application of the resources of the official financial agencies of fomenting ;

VIII-the provisions on changes in legislation and its budgetary appropriateness ;

IX-the provisions on supervision by the Legislative Power and on the works and services with indications of serious irregularities ;

X-the provisions on transparency ; and

XI-the final provisions.

CHAPTER I

DAS GOALS AND PRIORITIES OF THE FEDERAL PUBLIC Administration

Art. 2º The approval of the 2015 Budget Law Project, as well as the implementation of the respective Law, should be compatible with achieving the primary surplus target, for the non-financial consolidated public sector of R$ 66,325,000,000.00 (sixty and six billion, three hundred and twenty-five million reais), already considered the reduction in the amount of R$ 28,667,000,000.00 (twenty-eight billion, six hundred and sixty-seven million reais) relative to the Growth-CAP Acceleration Program, being the primary surplus target of Fiscal Budgets and Social Security of R$ 55,279,000,000.00 (fifty-five billion, two hundred and seventy and nine million reais), and R$ 0.00 (zero real) for the Global Dispendent Program, as per the demonstrated in the Annex of Fiscal Targets in Annex IV of this Act

§ 1º The companies of the Petrobras and Eletrobras Groups will not be considered in the primary surplus target of which it treats the caput, relative to the Global Dispendial Program.

§ 2º There may be, during the 2015 budget execution, compensation between the targets set for the Fiscal Budgets and Social Security and the Global Dispendian Program that it treats the art. 11, inciso VI, of this Act.

§ 3º The Budget Law of 2015 will observe, as a reductor of the primary surplus target, the constant amount of the respective Project.

§ 4º The estimated primary surplus target for the states, the Federal District and the Municipalities is R$ 11,046,000,000.00 (eleven billion and forty-six million reais) and, for the purposes of compliance with the established in the caput, the Central Government will compensate for the eventual value not reached by those in the chair.

§ 5º The deduction of R$ 28,667,000,000.00 (twenty-eight billion, six hundred and sixty-seven million reais) relative to the PAC mentioned in the caput of this article covers, in the implementation of the Budget Act of 2015, the value of the respective remains to be paid.

§ 6º The CAP schedules referred to in § 5º of this article, contained in the Fiscal Budgets and Social Security, will be identified in the Project and in the Budget Act of 2015 with the identifier of Primary Result provided for in the "c" of the inciso II of § 4º of the art. 7º of this Act.

Art. 3º If real estimates for the actual growth rate of gross domestic product exceed the estimate used for the purposes of elaboration of Annex IV.1. -Annual Fiscal Targets of this Act is the Executive Power authorized to increase the primary surplus target anticipated in art. 2º.

Art. 4º (VETADO).

CHAPTER II

DA STRUCTURE AND ORGANIZATION OF BUDGETS

Art. 5º For the purpose of this Act, you understand by:

I-(VETADO) ;

II-(VETADO) ;

III-special operation, expenses that do not contribute to the maintenance, expansion or improvement of the actions of the federal government, of which it does not result in a product and does not generate direct contractual under the form of goods or services ;

IV-subtitle, the lowest level of the programming category, being used, especially, to specify the physical location of the action ;

V-budget unit, the lowest level of the institutional classification ;

VI-budget body, the highest level of the institutional classification, which is aimed at grouping budget units ;

VII-conceding, the organ or entity of the direct or indirect federal public administration responsible for the transfer of financial resources, including those arising from decentralization of credits budget ;

VIII-convener, the organ or entity of the federal public administration directly or indirectly from the federal, state, municipal or the Federal District and the private entities, with which to federal public administration pacts the execution of shares with financial resource transfer

IX-product, well or service that results from the budget action ;

X-unit of measurement, used to quantify and express the characteristics of the product ; and

XI-physical target, estimated quantity for the product in financial year.

§ 1º The programming categories that it treats this Act will be identified in the 2015 Budget Bill and the respective Act, as well as in the additional credits, by programs, projects, activities or special operations and their subtitles, with indication, when it is the case, of the product, the unit of measurement and the physical target.

§ 2º Stay seen in the specification of the subtitles:

I-changes of the product and the purpose of the action ; and

II-references to more than one locality, geographical area or beneficiary, if determined.

§ 3º The physical target shall be indicated at subtitle level and aggregated according to the respective project, activity or special operation, and shall be established in function of the cost of each unit of the product and of the amount of allocated resources.

§ 4º In the 2015 Budget Law Project, it must be assigned to each subtitle, for processing purposes, a sequential code, which will not build on the respective Act, and the proposed modifications shall be given in the terms of § 5º of the art. 166 of the Federal Constitution to preserve the sequential codes of the original proposal.

§ 5º The activities that have the same purpose must be classified under a single code, regardless of the executor unit.

§ 6º The project must appear from a single budget sphere, under a single program.

§ 7º The subfunction, level of aggregation immediately lower than the function, is expected to highlight each area of government acting.

§ 8º The budget action, understood as activity, project or special operation, must identify the function and subfunction to which it links and refer to a single product.

§ 9º In the references to the Union-MPU Public Prosecutor's Office, contained in this Act, the National Council of the Public Prosecutor-CNMP shall be deemed to be included.

Art. 6º Fiscal and Social Security Budgets will understand the set of public revenues as well as the expenses of the Powers, the Union Public Prosecutor and Public Defensoria of the Union, their funds, bodies, authorities, including special ones, and foundations instituted and maintained by the Public Power, as well as of public undertakings, mixed economy societies and other entities in which the Union, directly or indirectly, detains the majority of the social capital entitled to vote and which it receives resources of the National Treasury, and the corresponding budgetary and financial implementation, revenue and expenditure, is recorded in the total modality in the Integrated Financial Administration System of the Federal Government-SIAFI.

Single Paragraph. Delete yourself from the provisions of this article:

I-the tax incentive funds, which will appear exclusively as supplementary information to the Budget Law Project 2015 ;

II-the supervisory boards of regulated profession, constituted in the form of an autarchy ; and

III-the public companies or mixed economy companies that receive Union resources only by virtue of:

a) shareholding ;

b) provision of goods or provision of services ;

c) payment of loans and financing granted ; and

d) transfer for application in funding programmes under the provisions of the paragraph "c" of the inciso I of the art caput. 159, and in § 1º of the art. 239, of the Federal Constitution.

Art. 7º Fiscal Budgets, Social Security and Investment Budgets will discriminate against expenditure per budget unit, with its detailed programming categories at the lowest level, with the respective allocations, specifying the budget sphere, the group of nature of expense, the primary result identifier, the application modality, the usage identifier, and the source of resources.

§ 1º The budget sphere is intended to identify whether the budget is Fiscal (F), Social Security (S) or Investment (I).

§ 2º The Expense Nature Groups (GND) constitute aggregation of expense elements of same characteristics as to the expense object, as per the following discriminated:

I-personnel and social charges (GND 1) ;

II-interest and debt charges (GND 2) ;

III-other current expenses (GND 3) ;

IV-investments (GND 4) ;

V-financial inversions, included any expenses referring to the constitution or increase in capital of companies (GND 5) ; and

VI-amortization of debt (GND 6).

§ 3º The Contingency Reservation, provided for in art. 13, will be ranked in GND 9.

§ 4º The Primary Result Identifier (RP) is intended to assist the ascertaining of the target primary surplus in art. 2º, and must be found in the 2015 Budget Law Project and the respective Act in all spending nature groups, identifying, in accordance with the methodology for calculating the financing needs, the demonstration of which will be attached to the Budget Law of 2015, pursuant to the inciso IX of Annex I, if the expense is:

I-financial (RP 0) ;

II-primary and considered in the ascertaining of the primary result for fulfillment of the goal, being:

a) mandatory, when it is found in Section I of Annex III (RP 1) ;

b) discretion not covered by the CAP (RP 2) ;

c) discretion covered by the CAP (RP 3) ; or

d) discretion arising from schedules included or increased by individual amendments (RP 6).

III-constant primary of the Investment Budget and not considered in the ascertaining of the primary result for fulfillment of the goal, being:

a) discretion and not covered by the CAP (RP 4) ; or

b) discretion and covered by the CAP (RP 5).

§ 5º No action shall concurrently contain appropriations intended for financial and primary expenditure, ressaved the Contingency Reservation.

§ 6º The subtitles framed in the CAP will not be able to cover appropriations with primary result identifiers other than 3 and 5 (RP 3 and RP 5).

§ 7º The Application Modality (MA) is intended to indicate whether the resources will be applied:

I-directly, by the unit holder of the budget credit or, in the course of decentralization of budget credit, by another body or an integral entity on Fiscal Budgets or the Security Social ;

II-indirectly, upon transfer, by other spheres of government, its organs, funds, or entities or by private entities, except the case provided for in the inciso III of this paragraph ; or

III-indirectly, upon delegation, by other members of the Federation or public consortia for the application of resources in actions of exclusive Union responsibility, especially in cases that involve preservation or addition to the value of federal public goods.

§ 8º The specification of the modality of which it treats § 7º will observe, at the very least, the following breakdown:

I-Transferences to States and the Federal District (MA 30) ;

II-Transferences to Municipalities (MA 40) ;

III-Transfers to Private Institutions Without Profit (MA 50) ;

IV-Transfers to Private Institutions with Profitable Purposes (MA 60) ;

V-Direct Applications (MA 90) ; and

VI-Direct Application Stemming from Operation between Organs, Funds and Integral Entities of Fiscal Budgets and Social Security (MA 91).

§ 9º The commitment of the expenditure cannot be carried out with application modality "to define" (MA 99).

§ 10. It is vetoed the budget execution of programming that uses the designation "to define" or another that does not allow for its precise identification.

§ 11. The Use Identifier (UI) is intended to indicate whether the resources make up national counterpart of loans or donations, or whether they are intended for other applications, building on the Budget Act of 2015 and of the additional credits, at the very least, by the following digits, which will precede the code of the sources of resources:

I-resources not intended for the counterpart, except for identification of resources intended for minimal application in public health actions and services (IU 0) ;

II-counterpart of loans from the International Bank for Reconstruction and Development-BIRD (IU 1) ;

III-counterpart for loans from the Inter-American Development Bank-BID (IU 2) ;

IV-counterpart of loans per performance or with broad sectoral focus (IU 3) ;

V-counterpart of other loans (IU 4) ;

VI-counterpart of donations (IU 5) ; and

VII-resources not intended for consideration, for identification of resources intended for minimum application in public health actions and services (IU 6).

§ 12. The identifier referred to in the inciso I of § 11 of this article may be replaced by others, to be set up by the Office of the Federal Budget Office of the Ministry of Planning, Budget and Management, with the purpose of identifying expenses specific during budget execution.

Art. 8º All and any budget credit shall be earmarked directly to the budget unit to which the corresponding shares belong, and the credit consignment shall be given for transfer to other budgetary units of the Fiscal budgets and Social Security.

§ 1º Does not characterize contravention to the willing on the caput, as well as the gasket contained in the inciso VI of the art caput. 167 of the Federal Constitution, the decentralisation of budget credits for the execution of shares belonging to the decentralizing budget unit.

§ 2º The operations between organs, funds and integral entities of the Fiscal Budgets and Social Security, re-salvaged the provisions of § 1º, will be implemented, compulsorily, by means of commitment, settlement and payment, pursuant to Law No. 4,320 of March 17, 1964, using the application modality 91.

Art. 9º The Budget Law Project of 2015, which the Executive Power will forward to the National Congress, and the respective Act will consist of:

I-text of the law ;

II-consolidated budget frameworks related in Annex I ;

III-Annex to Fiscal Budgets and Social Security, containing:

a) recipes, broken down by nature, identifying the sources of resources corresponding to each quota of a revenue nature, the budget to which they belong and their financial nature (F) or primary (P), observed the provisions of the art. 6º of Law No. 4,320, 1964 ; and

b) expenses, broken down in the form provided for in art. 7º and on the other relevant devices of this Act ;

IV-discrimination in revenue and expenditure legislation, relating to Fiscal Budgets and Social Security ; and

V-Annex to the Investment Budget referred to in § 5º, inciso II, of art. 165 of the Federal Constitution, in the form defined in this Act.

§ 1º Consolidated budgetary frameworks and the supplementary information required by this Act will identify, just below the respective title, the legal device to which they refer.

§ 2º The 2015 Budget Bill and the respective Act will contain specific annex with the relationship of subtitles concerning works and services with indications of serious irregularities, whose executions you will observe the provisions of Chapter IX.

§ 3º The Annexes to the expenditure provided for in paragraph "b" of the inciso III of the caput shall contain, in the Budget Law Project 2015, quadros-synthesis by body and budget unit, discriminating against the values by function, subfunction, nature group of expense and resource source:

I-contained in the Budget Law of 2013 and of the additional credits ;

II-committed in the financial year 2013 ;

III-constants of the Budget Law Project of 2014 ;

IV-constants of the Budget Law of 2014 ; and

V-proposed for the financial year 2015.

§ 4º In the Budget Act of 2015, the values referred to in the inciso I of § 3º shall be excluded and the values approved for 2015 shall be included.

§ 5º The annexes to the 2015 Budget Law Project, your autograph and the respective Law, will have the same formatting as the corresponding annexes of the Budget Act of 2014, except for the amendments provided in this Act.

§ 6º The Investment Budget shall contemplate the information provided for in the incisos I, III, IV and V of § 3º and § 4º, by function and subfunction.

Art. 10. The Executive Power will forward to the National Congress until fifteen days after the submission of the 2015 Budget Law Project, exclusively in electronic, demonstrative, prepared at current prices, containing the supplementary information related in Annex II.

Art. 11. The Message that forwarding the 2015 Budget Law Project will contain:

I-summary of the economic policy of the Country, analysis of the economic juncture and update of the information that it treats § 4º of the art. 4º of the Fiscal Responsibility Act, with indication of the macroeconomic scenario for 2015, and its implications on the 2015 budget proposal ;

II-summary of the government's sectoral policies ;

III-assessment of the funding needs of the Central Government concerning Fiscal Budgets and Social Security, explaining revenue and expenditure and the primary and nominal results implicit in the Draft Budget Law of 2015, in the Budget Law of 2014 and in its reprogramming and those carried out in 2013, so as to highlight:

a) the calculation methodology of all items computed in the evaluation of the financing needs ; and

b) the parameters used, informing, separately, the macroeconomic variables of which it treats the Annex of Fiscal Goals referred to in the inciso II of § 2º of the art. 4º of the Fiscal Responsibility Act, verified in 2013 and its projections for 2014 and 2015 ;

IV-indication of the organ which will ascertain the primary and nominal results, for the purposes of assessing the fulfilment of the targets ;

V-justification of the estimation and fixation, respectively, of the main aggregates of revenue and expenditure ; and

VI-synthetic demonstration, per company, of the Global Dispendia Program, informing the sources of funding, with the minimum breakdown equal to that set out in § 3º of the art. 37, as well as the prediction of their respective application, and the primary result of these companies with the result-finding methodology.

Art. 12. The Project and the Budget Act of 2015 will discriminate, in specific programming categories, for appropriations intended:

I-the decentralized social assistance actions for each State and respective Municipalities and for the Federal District ;

II-to the school food actions ;

III-to the payment of benefits of the General Social Welfare Regime-RGPS ;

IV-the payment of assistive benefits costed by the National Social Assistance Fund-FNAS ;

V-to expenses with food stamp or meal, pre-school assistance, medical and dental care and transportation benefits, including from the entities of the indirect federal public administration that receive resources from the Tax Budgets and Social Security account, even if provided, in whole or in part, by means of services of their own ;

VI-to the granting of economic grants and subsidies, which should identify the legislation that authorized the benefit ;

VII-to the participation in constitution or increase of capital of companies ;

VIII-for the fulfillment of operations concerning the reduction of public sector presence in banking and financial activities, authorized until May 5, 2000 ;

IX-to the payment of judicial precatories, judicial sentences of small value and to the fulfillment of judicial sentences of dependent state-owned enterprises ;

X-to the payment of legal assistance to deprived persons, pursuant to § 1st of the art. 12 of Law No. 10,259 of July 12, 2001, of the art. 3º of Law No. 1,060 of February 5, 1950, and art. 5º, inciso LXXIV, of the Federal Constitution ;

XI-to expenditure on institutional advertising and advertising of public utility, including when it is produced or conveyed by an organ or an integral entity of the federal public administration ;

XII-to the Union's complementation to the Maintenance and Development Fund of Education Basic and Valorization of Education Professionals-FUNDEB, pursuant to the current legislation ;

XIII-to the fulfillment of personnel expenses and social charges arising from the granting of any benefit or increase in remuneration, including resulting from alteration in career structure, whose propositions have begun their tramway in the National Congress until the entry into force of this Act, and of the prosecution of posts, jobs and functions, observed the provisions of the inciso I of the art caput. 90, which, in the case of the Executive Power, will build on the budget of the Ministry of Planning, Budget and Management ;

XIV-to the financial aid to the States, Federal District and Municipalities for the promotion of exports ;

XV-to transfers to States, Federal District and Municipalities for compensation of the revenue losses arising from the disoneration of exports, in the terms of art. 91 of the Act of Transitional Constitutional Provisions-ADCT ;

XVI-to payments of annuities or participation in national or international bodies and entities, up from R$ 100,000.00 (one hundred thousand reais), or the equivalent in foreign currency in which the commitment it is stipulated, as the exchange rate used as a parameter in the elaboration of the Project that treats the caput, which should nominally identify each beneficiary ;

XVII-to the holding of elections, referendums and plebiscites by Electoral Justice ;

XVIII-the donation of financial resources to foreign countries and nominally identified international organizations ;

XIX-to the payment of expenses arising from commitments entered into by means of management contract between organs and entities of the public administration and the social organizations under Law No. 9,637, of May 15, 1998 ;

XX-to the capitalization of the Public Partnerships-Private-FGP Partnerships Fund ;

XXI-to the payment of special benefits and pensions granted by specific legislations and / or judicial sentences, not classified as "Personal and Social Charities", pursuant to § 4 of the art. 88 ;

XXII-to the payment of each category of expenditure on health related in the arts. 3º and 4º of Supplementary Law No. 141 of January 13, 2012, with the respective State and Federal District, when referring to decentralized actions ;

XXIII-to the payment of the insurance-disemployment ; and

XXIV-to the payment of the compensation due to the effective occupiers of Carreiras and Special Cargoes Plans, in exercise in the units located in strategic localities linked to prevention, control, supervision and repression of cross-border offences under Law No. 12,855 of September 2, 2013.

§ 1º The appropriations intended for the purpose of which it treats the inciso XVI of the caput:

I-shall be applied directly by the unit holder of the budget credit or, in the course of decentralization of budget credit, by another organ or an integral entity of the Budgets Fiscal or Social Security in the form of the inciso V of § 8º of the art. 7º of this Act ; and

II-shall be restricted to the fulfillment, respectively, of obligations arising from international acts or imposed by specific laws.

§ 2º Where the appropriations provided for in § 1º of this article refer to international bodies or entities:

I-shall be intended solely for the resting of resources with the purpose of coverage of the general budgets of the respective international bodies and entities, admitted the payment of fees banking relating to such repasses and eventual payments under regularizations and in duly justified extraordinary situations ;

II-shall not apply to the requirement for specific programming when the value referred to in the inciso XVI of the caput is exceeded, in the budgetary execution, due to exchange rate variation or addition of the treaty, convention, agreement, or instrument congenial ;

III-it shall be for the body responsible for the payment of the expenditure to carry out the conversion to real of the foreign currency in which the commitment is stipulated, in order to measurate the expected value, both for the drafting of the 2015 Budget Law Project as for the requests for additional credits ; and

IV-shall be fit to the Office of International Affairs of the Ministry of Planning, Budget and Management, within the framework of the Executive Power, to establish the procedures necessary for the payments arising of international acts of which treats the inciso XVI of the caput.

Art. 13. The Reservation of Contingency, observed the inciso III of the art caput. 5º of the Tax Liability Act, will consist exclusively of Fiscal Budget resources, amounting to the Project and Budget Law of 2015 a, at a minimum, 2% (two per cent) and 1% (one per cent) of net current revenue, respectively, being at least half of the Reservation, in the Bill of Law, considered as primary expenditure for the purpose of ascertaining the tax result.

§ 1º It will not be considered, for the effects of the caput, the eventual reservation:

I-to the account of own and linked revenues ; and

II-to meet specific programming or need.

§ 2º The appropriations proposed in the Budget Law Project of 2015, to the resource account referred to in paragraph "c" of the inciso II of the art caput. 49 of Law No. 9,478 of August 6, 1997, with the purpose of supervision and protection of oil and natural gas producing areas, will correspond at least to the amount authorized in the Budget Act of 2014, and the surplus may constitute contingency reservation referred to in this article.

Art. 14. The Executive Power will send to the National Congress the 2015 Budget Law Project with its regionalized expenditure and, in the information made available in electronic processing magnetic, will present breakdown of the appropriations by plan budget and item of expenditure.

Art. 15. Up to twenty-four hours after the referral to the presidential sanction of the 2015 Budget Bill's autograph, the Legislative Power will send to the Executive Power, in electronic processing magnetic, the data and the information relating to the autograph, indicating, according to the details set out in the art. 7º:

I-in relation to each programming category of the original project, the total of the additions and the total of the decreases, carried out by the National Congress ; and

II-the new programming categories with the respective denominations assigned.

CHAPTER III

GUIDELINES FOR ELABORATION AND IMPLEMENTATION OF UNION BUDGETS

I Section

General Guidelines

Art. 16. In addition to observing the other guidelines set forth in this Act, the allocation of resources in the Budget Law of 2015 and in additional credits, and the respective implementation, should provide for the control of the transferred values and the costs of the shares and the evaluation of the results of the government programs.

Single Paragraph. The cost control of which treats the caput will be oriented towards the establishment of the relationship between public expenditure and the result obtained, so as to prioritize the analysis of efficiency in resource allocation, allowing for monitoring of the intakes fiscal, financial and equity.

Art. 17. The organs and integral entities of Fiscal Budgets, Social Security and Investment should make available in the Integrated Administration System of General Services-SIASG and the Revenue Management System and Repass Contracts- SICONV, in what couber, information regarding contracts and arrangements or congenial instruments affirmed, with the identification of the respective categories of programming and resource sources when dealing with arrangements or instruments congenneres, observed the norms established by the Executive Power.

§ 1º (VETADO).

§ 2º The technical projects enrolled under SICONV, fit for execution and not convenienced, will integrate a project bank, held in the Portal of Convêns, in which they can be made available basic and pre-formatted engineering projects for membership.

§ 3º The transfer of data provided for in § 1º of this article should occur at least once every quarter and in such a way as to enable the integration of the databases.

Art. 18. Will not be able to be intended for resources to meet expenses with:

I-start of construction, magnification, voluptuary reform, acquisition, new location or leases of functional residential real estate ;

II-acquisition, leasing or rental of furniture and equipment for functional residential units ;

III-acquisition of automobile representation ;

IV-celebration, renewal and extension of lease and rental contracts of any vehicles for personal representation ;

V-actions of sigylous character ;

VI-actions other than the Union's competence, under the Federal Constitution ;

VII-clubs and associations of public servants, or any other congenial entities ;

VIII-payment, to any title, the public agent of the activation for services rendered, including consultancy, technical assistance or assorted, to the account of any sources of resources ;

IX-purchase of public bonds by entities of the indirect federal public administration ;

X-payment of daily and passages to the public agent of the active through arrangements or congenial instruments struck with entities of private law or with organs or entities of law public ;

XI-concession, albeit indirect, of any benefit, advantage or parcel of an indenizatory nature to public servants for the purpose of serving expenses related to housing, lodging, transportation or fulfillment of expenses for similar purpose, whether in the form of aid, cost aid or any other denomination ;

XII-payment, to any title, to private companies that have in their societal framework public servant of the active, or employee of public enterprise, or of mixed economy society, by services provided, including consulting, technical assistance or assorted ; and

XIII-transfer of resources to private entities intended for the holding of events, within the framework of the Ministries of Tourism and Culture.

§ 1º Since the spend is broken down in specific programming category or duly identified in the nature of specific expense in the execution, they exclude from the planned sealings:

I-in the incisos I and II of the caput, the destinations for:

a) units equipped, essential to action:

1. of military organizations ; and

2. (VETADO) ;

b) diplomatic representations abroad ;

c) functional residences, in Brasilia, the Ministers of State, the Supreme Federal Court and the Higher Courts, the Attorney General of the Republic, the Federal Public General Defensor and the members of the Legislative Power ; and

d) functional residences, in border strip, when necessary to their safety in the exercise of activities directly related to combating trafficking and smuggling, to:

1. magistrates of Federal Justice ;

2. members of the Union Public Ministry ;

3. members of the Union Public Defensoria ; and

4. (VETADO) ;

II-in the inciso III of the caput, the acquisitions of representation cars for use:

a) of the President, Vice-President and the former Presidents of the Republic ;

b) of the Members of the Right Mesas of the House of Representatives and the Federal Senate ;

c) of the Ministers of the Federal Supreme Court, the Higher Courts and the Presidents of the Regional Courts and the Court of Justice of the Federal District and the Territories ;

d) of the Ministers of State ;

e) of the Prosecutor-General of the Republic ;

f) of the Navy, Army and Aeronautical Common ;

g) of the Cerimonial of the diplomatic service ;

h) of the diplomatic representations abroad, with resources arising from the consular income ;

i) of the Federal Public-General Defensor ; and

j) of the Director General of the Federal Police ;

III-in the inciso V of the caput, when the shares are carried out by organs or entities whose legislation that has created them establish, among their skills, the development of securitisation activities of society and the State and which have as a precondition the secrecy ;

IV-in the inciso VI of the caput, expenditure other than Union competence, relating:

a) to the process of decentralization of passenger, urban and suburban rail transportation systems, up to the limit of resources approved by the Director Council of the Transfer Process of the respective systems ;

b) to the metropassenger transport of passengers ;

c) the construction of roads and state road works intended for the integration of transport modals ;

d) to the federal road mesh, the domain of which is decentralized to the States and the Federal District ;

e) to the public safety actions under the art caput. 144 of the Federal Constitution ; or

f) to technical assistance and financial cooperation, upon the use of resources arising from external credit operations:

1. to States, the Federal District and the Municipalities, for the modernization of their planning and administration functions ; and

2. to the respective Courts of Accounts, with a view to the institutional strengthening for compliance with the devices and assignments set out in the Tax Liability Act ; and

V-in the inciso VII of the caput:

a) the creches ; and

b) the schools for preschop care ;

VI-in the inciso VIII of the caput, the payment for the provision of specialized professional technical services for a given time, when contractors find themselves subjected to work arrangements which conduct the exercise of another activity and there is declaration of the immediate head and maximum leader of the source organ of the absence of time-mismatch and commitment of the assigned activities, provided that:

a) is planned in specific legislation ; or

b) refers to the realization of research and studies of excellence:

1. with resources passed on to social organizations, in accordance with their respective management contracts ; or

2. carried out by university professors in the situation provided for in paragraph "b" of the inciso XVI of art. 37 of the Federal Constitution, provided that the research projects and studies have been duly approved by the maximum leader of the body or entity to which the respective teacher is bound ;

VII-in the inciso IX of the caput, the purchase of public securities for activities that have been legally assigned to the entities of the indirect federal public administration ;

VIII-in the inciso X of the caput, the payment to military, servers and employees:

a) belonging to the convenor's personnel framework ;

b) belonging to the personnel framework of the federal public administration, linked to the object of convenium, when the organ is recipient of financial back-pass from other Federation's or her own ; or

c) in scientific and technological research activities ; and

IX-in the inciso XI of the caput, when:

a) there is law that discriminates against the value or criterion for their ascertainment ;

b) in strict need of service, properly justified ; and

c) of a temporary nature, characterized by the exercise of mandate or by the specific action performance.

§ 2º The hiring of consulting services, including that carried out within the framework of technical cooperation agreements with international bodies and entities, will only be authorized for execution of activities that demonstrably cannot be performed by servers or employees of the federal public administration, within the framework of the respective body or entity, publishing, in the Official Journal of the Union, in addition to the contract excerpt, the justification and the authorization of the hiring, in which it will necessarily contain the identification of the person responsible for the performance of the contract, the full description of the object of the contract, the average quantitative of consultants, the total cost and the specification of services and the completion deadline.

§ 3º The restriction provided for in the inciso VIII of the caput does not apply to the server who is on leave without remuneration to treat particular interest.

§ 4º The provisions of the incistes VIII and XII of the caput also apply to payments to the account of resources coming from arrangements, agreements, adjustments or congenial instruments, affirmed with organs or entities of public law.

§ 5º The fence provided in the inciso XIII of the caput does not apply to the destinations, in the Ministry of Culture, for carrying out traditional cultural events of public character realized there are, at the very least, five years without interruption, as long as there is prior and wide selection promoted by the conceding organ or by the convenent public.

Art. 19. The Project and the Budget Law of 2015 and the special credits, observed the provisions of the art. 45 of the Tax Responsibility Act and met the provisions of the art. 2 ° of this Act, will only include new shares or subtitles if:

I-have been adequate and sufficiently contemplated:

a) the expenses mentioned in art. 4o; and

b) the projects and their respective subtitles in progress ;

II-the allocated resources, in the case of projects, to enable the completion of a step or to obtain a complete unit, considering the counter-matches of which it treats § 1º of the art. 72 ; and III-the action is compatible with the Pluriannual Plan 2012-2015.

§ 1º Will be understood as projects or subtitles of ongoing projects those, whether constant or not from the proposal, whose financial execution, by June 30, 2014, exceeds 20% (twenty per cent) of its estimated total cost.

§ 2º Between projects or subtitles of projects in progress, will take precedence in allocation of resources those presenting higher percent of physical execution.

Art. 20. You can only be included, in the 2015 Budget Bill, appropriations relating to the contracted external credit operations or whose letters-consultation have been recommended by the External Financial Commission-COFIEX, within the framework of the Ministry of Planning, Budget and Management, until July 15, 2014.

Single Paragraph. They exceed the provisions of this article the issuance of federal public debt securities and the operations to be contracted together with multilateral credit bodies aimed at supporting sectorial tweet programs.

Art. 21. The 2015 Budget Bill will be able to consider constant modifications of the draft law to amend the Pluriannual Plan 2012-2015, of which it treats Law No. 12,593 of January 18, 2012.

Section II

Specific Guidelines for Legislative And Judiciary Powers, the Union Public Prosecutor's Office and Public Defensoria of the Union

Art. 22. The organs of the Legislative And Judiciary Powers, the Union Public Prosecutor's Office and Public Defensoria of the Union will refer to the Federal Budget Office of the Ministry of Planning, Budget and Management, through the Integrated System of Planning and Budget-SIOP, until August 15, 2014, their respective budget proposals, for the purposes of consolidation of the 2015 Budget Bill, observed the provisions of this Act.

§ 1º The budgetary proposals of the bodies of the judiciary and the Union Public Prosecutor's Office, forwarded pursuant to the caput, should be the subject of opinion of the National Council of Justice and the Council National of the Public Prosecutor's Office, of which treat the arts. 103-B and 130-A of the Federal Constitution, respectively, to be referred to the Joint Commission referred to in § 1º of the art. 166 of the Federal Constitution, until September 28, 2014, with copy to the Office of the Federal Budget Office of the Ministry of Planning, Budget and Management.

§ 2º It does not apply to the provisions of § 1st to the Federal Supreme Court, the National Council of Justice, the Federal Prosecutor's Office and the National Board of the Public Prosecutor.

Art. 23. For the purposes of drawing up their respective budget proposals for 2015, the Legislative And Judiciary Powers, the Union Public Prosecutor's Office and Public Defensoria of the Union shall, as a parameter, be in respect of the expenditure classified in the GNDs 3-Other Current Expenses, 4-Investments and 5-Financial Inversions, excluded the expenditure on food stamp, pre-school assistance, medical and dental assistance and transport benefits, the set of appropriations fixed in the Act Budget of 2014, with changes arising from supplementary and special credits, approved until May 31, 2014, except those opened to the financial surplus account as well as in the extraordinary.

§ 1º shall be excluded from the set of appropriations referred to in the caput those intended for:

I-the construction and acquisition of real estate, provided that they have not come from cancellations of appropriations from other current expenses of the Powers and Organs referred to in the caput ;

II-to the deployment of sticks, including from the work and justice of the Federal District and Territories, and federal special juizers ;

III-to the implantation of the actions provided for in the Federal District and Territories Judicial Organization Act ;

IV-the planning and execution of modernization programs within the framework of the Legislative Power financed with external credit operations resources, and their counterparts ;

V-to the provision of legal assistance to deprived persons, in accordance with their own law ;

VI-to the promotion of federal and labor itinerant jurisdictional provision ;

VII-to the holding of elections by Electoral Justice ; and

VIII-to the provision of itinerant legal assistance by the Union Public Defensoria.

§ 2º To the values set out in accordance with the caput and § 1º shall be added the appropriations for expenditure:

I-of the same species as mentioned in § 1º and pertinent to the financial year 2015, except those of which it treats the inciso I of the said paragraph ;

II-of maintenance of new premises in real estate whose acquisition or completion is planned for the 2014 and 2015 financial years, including in real estate ceded by other Federation assets ;

III-arising from the deployment and operation of:

a) new varas and federal special juare set up by the Laws No. 10,259, July 12, 2001, 12,011, August 4, 2009, and 12,762, of December 27, 2012 ;

b) Goods of the Republic and Offices of the Public Prosecutor's Office created by the Law No 10,771 of November 21, 2003 ;

c) varas of the work created by Leis No 12,616 and 12,617, both of April 30, 2012, by the Laws 12,656, 12,657, 12,658, 12,659, 12,660 and 12,661, all of June 5, 2012, and by Law No. 12,674, of June 25, 2012 ;

d) new electoral zones ; and

e) new organs of the Union Public Defensoria arising under Law No. 12,763 of December 27, 2012 ; and

IV-of maintenance of electoral offices, stemming from assumption of spending on real estate ceded by other organs or entes, or of the extinction of the assignment.

§ 3º The compensation for which it treats § 2º of the art. 17 of the Tax Liability Act, when the creation or increase of compulsory expenditure of continued character, within the framework of the Legislative And Judiciary Powers, the Union Public Prosecutor's Office and Public Defensoria of the Union, can be carried out to from the use of the expansion margin provided for in the inciso V of § 2º of the art. 4th, of the said Law, as long as observed:

I-the limit of the respective appropriations in the Budget Act of 2015 and of additional credits ;

II-the limits set in the arts. 20 and 22, single paragraph, of the Fiscal Responsibility Act ; and

III-the annex provided for in art. 93.

§ 4º The parameters of which it treats the caput will be informed to the organs of the Legislative And Judiciary Powers, the Union Public Prosecutor's Office and the Union Public Defensoria until June 28, 2014.

Section III

Of Judicial Débits

Art. 24. The Budget Law of 2015 will only include appropriations for the payment of precatories whose lawsuits contain transit certificates on trial of the exequenda decision and at least one of the following documents:

I-certifier of transit on trial of the embargoes to execution ; and

II-certificate that they have not been opposed embargos or any impugity to the respective calculations.

Art. 25. The Judiciary will refer to the Joint Commission referred to in § 1º of the art. 166 of the Federal Constitution, the Federal Budget Office of the Ministry of Planning, Budget and Management, the Advocacy-General of the Union, the organs and the debtor entities and the Attorney General of the National Farm the relationship of the debits constants of judicial precatory included in the 2015 budget proposal, as mandated § 5º of the art. 100 of the Federal Constitution, broken down by the body of direct public administration, municipality and foundation, and by nature group of expenditure, as per the constant detailing of art. 7º, specifying:

I-number of the original action ;

II-date of the help of the original action ;

III-number of the precatory ;

IV-type of cause adjudicated, with precise specification of the object of the conviction transitioned on trial ;

V-date of the autuation of the precatory ;

VI-name of the beneficiary and number of its enrollment in the Physical Persons-CPF or National Cadastro of Legal Persons-CNPJ, of the Ministry of Finance ;

VII-individualized value per beneficiary and total value of the precator to be paid ;

VIII-date of the transit on trial ;

IX-identification of the Vara or Comarca of origin ; and

X-nature of the value of the precatory, whether referring to the object of the adjudicated cause, the succumic fees fixed by the Enforcement Judge or the contractual fees.

§ 1º The information provided for in the caput will be forwarded by July 20, 2014 or ten working days after the publication of this Act, prevailing whatever occurs last, in the form of database, by intermediate of their respective central planning and budget bodies, or equivalents.

§ 2º Caberá to the State Courts and the Federal District to refer to the Office of the Federal Budget Office of the Ministry of Planning, Budget and Management and the Federal Prosecutor's Office Specialized to the National Social Insurance Institute-INSS, within the time limit laid down in § 1º, the ratio of the constant debentures of accidental precepts included in the Budget Law Project of 2015, with the specifications mentioned in the incisors I to X of the caput, increased field containing the acronym of the respective unit of the Federation.

§ 3º The organs and debtor entities, referred to in the caput, shall communicate to the Office of the Federal Budget Office of the Ministry of Planning, Budget and Management, within a maximum of ten days counted from the receipt of the relation of the débitos, eventual disagreements verified between the relationship and the processes that originated the precatories received.

§ 4º The lack of the communication referred to in § 3º presupposes the absence of divergences between the relationship received and the processes that originated the precatories, the omission being, when it exists divergence, sympathetic responsibility of the organ or dever entity and of its holder or leader.

Art. 26. The Judiciary will make available monthly, consolidated by budget body, the Advocacy-General of the Union, the organs and the debtor entities and the Attorney General of the National Farm, the relationship of the precatories and of the requisitions of small value author and paid, considering the specifications set in the incisos of the art caput. 25, with the necessary adaptations.

Art. 27. The monetary update of the precatories, determined in § 12 of the art. 100 of the Federal Constitution, as well as of the small value applications dispatched in the year 2015, including in relation to the labour, pension and accident causes of labour, will observe, in the financial year 2015, the variation in the National Index of Wide Consumer Price-Special-IPCA-E of the IBGE, from the date of calculation exequating to its effective deposit.

Art. 28. Budget allocations for the payment of debits for precatory and small-value requisitions, passed in the Budget Act of 2015 and in additional credits, should be fully decentralized to the Courts which make the exequal decisions, ressalvaged the hypotheses of causes processed by state common justice.

§ 1º The decentralization of which treats the caput should be made automatically by the central body of the Federal Financial Administration System, immediately after the publication of the Budget Law of 2015 and of the additional credits.

§ 2º If the decentralized value is insufficient for the full payment of the debit, the Tribunal competent, through its budget sector body, is to provide, together with the Registry of Federal Budget Office of the Ministry of Planning, Budget and Management, the supplementation of the decentralized allocation, from which it will give knowledge to the decentralizing bodies or entities.

§ 3º If the decentralized appropriations relating to precepts are higher than the amount required for the full payment of the debits relating to such expenses, the Tribunal competent, by the way of the its budget sector body, should arrange for the immediate return of the balance of the ascertained endowment and, if applicable, the corresponding financial resources, from which it will give knowledge to the bodies or to the decentralizing entities and to the Registry of the Federal Budget of the Ministry of Planning, Budget and Management and the Ministry of Finance, respectively, unless there is a need for the opening of additional credits for the payment of poor precatories and small-value requisitions.

§ 4º The releases of the financial resources corresponding to the decentralized budget allocations in the form of this article should be carried out directly to the programming sector body financial units of the budgetary units responsible for the payment of the debit, in accordance with the rules of release for the organs of the Judiciary Power provided for in this Act and the financial programming established in the form of the art. 8º of the Tax Liability Act and will be informed to beneficiaries by the responsible execution rod.

Art. 29. Up to sixty days after the publication of the 2015 Budget Act and the additional credits, the budgetary units of the Judiciary Power shall discriminate against, in the SIAFI, the relationship of precatories relating to the allocations to them decentralized in accordance with the art. 28, specifying the chronological order of the payments, values to be paid and the organ or entity on which the debit originated.

Single Paragraph. The budgetary units of the Judicial Power should discriminate in the SIAFI the relationship of the requisitions concerning small value sentences and the organ or entity in which the debit originated, in up to sixty days counted from their autuation in the tribunal.

Art. 30. For the purposes of monitoring, control and centralization, the organs and entities of the direct and indirect federal public administration shall submit the proceedings concerning the payment of precatories to the consideration of the Advocacy-General of the Union, by the deadline of ninety days, prior to the fulfillment of the judicial application, observed the norms and guidelines of that unit.

Single Paragraph. Without prejudice to the provisions of the caput, the Union Advocate-General may entrust the legal bodies of the public authorities and foundations, which are bound to it, from the examination of the processes pertinent to the precatories due by such entities.

Art. 31. The same rules regarding the payment of precatory constants of this Section apply, when the enforcement of judicial decisions against dependent state-owned enterprises occur upon the expedition of precatory, in the terms of art. 100 of the Federal Constitution.

Art. 32. For the purposes of defining the budgetary limits to meet the payment of compensation pensions arising from judicial rulings and Judicial judgments of dependent state enterprises, the organs of the Powers, the Union Public Prosecutor's Office and of the Union Public Defensoria, through the planning and budget sector bodies or equivalents, will forward to the Federal Budget Office of the Ministry of Planning, Budget and Management, until June 15, 2014, information containing the need for budgetary resources for 2015, segregated by sentence type, budget unit, expense group, author, process number, identification of the Vara or the plot of the trial of the sentence object of the judicial action, situation procedural and value.

§ 1º For the elaboration of the required information in the caput, they should be considered exclusively:

I-sentences with trial on trial and in implementation phase, with the submission of the respective comprobatory documents ; and

II-recursal deposits necessary for the interposition of resources.

§ 2º The submission of common documents for compensation pensions arising from court rulings will only be necessary when it comes to the provision of further non-constant damages from previous budget laws.

Section IV

Dos Loans, Financing and Refunding

Art. 33. The loans, financing and refinancing, with resources from the Fiscal Budgets and Social Security, will observe the provisions of the art. 27 of the Fiscal Responsibility Act.

§ 1º In the hypothesis of operations with unidentified caption cost, the financial charges may not be lower than the Referential Rate and the ascertainment will be pro rata temporis.

§ 2º It shall be the responsibility of the borrower, in addition to the financial charges, possible commissions, fees and other congenial expenses charged by the financial officer, except for the predicted in the contract between this and the Union

Art. 34. In the Fiscal and Social Security Budgets, programming categories corresponding to loans, financing and refunding will indicate the law that has defined lower charge for the cost of caption.

Art. 35. The extensions and compositions of debts arising from loans, financing and refinancing granted with resources from Fiscal Budgets and Social Security depend on authorisation expressed in specific law.

V Section

From the Social Security Budget

Art. 36. The Social Security Budget will understand the appropriations intended to meet the health, welfare and social assistance actions, will obey the provisions of the inciso XI of the art caput. 167 and in the arts. 194, 195, 196, 199, 200, 201, 203, 204 and 212, § 4º, of the Federal Constitution and will contain, among others, with resources coming:

I-of the social contributions provided for in the Federal Constitution, except that it treats § 5º of his art. 212 and those intended by law to the expenditure of the Fiscal Budget ;

II-of the contribution to the server's social follow-on plan, which will be used for expenses with Union's previdual charges ;

III-of the Fiscal Budget ; and

IV-of the other revenue, including own and linked, of organs, funds and entities, whose expenses, exclusively, the budget referred to in the caput, which are to be classified as revenue of the social follower.

§ 1º The resources arising from the social contributions of which they treat the "to" point of the inciso I and the inciso II of the art caput. 195 of the Federal Constitution, in the 2015 Budget Bill and in the respective Law, will not be subject to decousion and will have the intended destination in the inciso XI of the art. 167 of the Federal Constitution.

§ 2º All proceeds from the Amparo Fund to Worker-FAT, including financial ones, are expected to be found in the Project and Budget Law of 2015.

§ 3º The expenses relating to the payment of the assistecial benefits to which the art caput refers. 40 of Law No. 8,742 of December 7, 1993, held to its sources of funding, will be held to the National Social Assistance Fund account.

§ 4º It will be disclosed, starting from the first bimer of 2015, along with the summary report of the budget execution to which the art refers. 165, § 3º, of the Federal Constitution, demonstrative of the revenue and expenditure of the social follower in the form of art. 52 of the Fiscal Responsibility Act, of which it will construct explanatory note with calculation memory of revenue unbound by constitutional device strength.

§ 5º The estimates and projections of GDP used to ascertain the minimum resources of which it treats art. 198, § 2º, inciso I, of the Federal Constitution, and the dates of publication will be recorded in the Public Budgets Information System in Health-SIOPS and made available on the respective webpage.

§ 6º Whatever the cost or investment option, the parliamentary amendments that add resources to automatic and regular transfers to be carried out by the Union the federated one will be executed, second normative to be published respectively by the Ministries of Social Development and Combat to Fome and Health, as addition to the financial value:

I-per capita intended for the SUAS Network, constituting value to be added to the repasses for meeting goals by Network members ; or

II-of the ceilings transferred to the SUS Network, constituting value to be added to the repasses for compliance with contractual targets by Network members.

§ 7º (VETADO).

Section VI

From the Investment Budget

Art. 37. The Investment Budget, provided for in the incision II of § 5º of the art. 165 of the Federal Constitution shall cover undertakings in which the Union, directly or indirectly, hold the majority of the social capital entitled to vote, re-salvaged the provisions of § 5º of this article, and of it shall contain all the investments made, regardless of the source of funding used.

§ 1º For the purposes of the compatibility of budget programming referred to in this article with Law No. 6,404 of December 15, 1976 and its updates, it shall be considered investment, exclusively, the expenses with:

I-acquisition of classifiable assets in the immobilized asset, exceeded those involving merchant leases for the company's own use or third parties and the cost values of the loans accounted for on the immobilized asset ;

II-benfection carried out on Union goods by state-owned enterprises ; and

III-benefits necessary for the public services infrastructure granted by the Union.

§ 2º The expense will be discriminated against in the terms of art. 7º, considering for the sources of resources the 495-Resources of Investment Budget.

§ 3º The breakdown of the investment funding sources of each entity referred to in this article will be done in such a way as to evidenced the resources:

I-generated by the company ;

II-of participation of the Union in the social capital ;

III-of the parent company in the form of: a) participation in the capital ; and

b) of loans ;

IV-of credit operations with financial institutions:

a) internal ; and

b) external ; and

V-of other long-term operations.

§ 4º The programming of investments to the account of resources arising from the Fiscal Budgets and Social Security, including by shareholding, will observe the value and the constant destination of the original budget.

§ 5º Companies whose programming fully consists of the Fiscal Budget or the Social Security Budget, in accordance with the provisions of the art. 6º, will not integrate the Investment Budget.

§ 6º Do not apply to the participating companies in the Investment Budget the general standards of Law No. 4,320, 1964, in respect of accounting arrangements, execution of the budget and accounting statements.

§ 7º Exceed with the provisions of § 6th the application, in what couber, of the arts. 109 and 110 of Law No. 4,320, 1964, for the purposes to which they are intended.

§ 8º Companies that it treats the caput should keep updated their budget execution in the Federal-SIOP Government's Integrated Planning and Budget System online.

Section VII

From the Amendments to the Budget Law

Art. 38. The classifications of appropriations provided for in art. 7º, the sources of financing of the Investment Budget and the codes and securities of the shares and the subtitles may be changed in accordance with the execution needs, maintained the total value of the subtitle and observed the other conditions of which treats this article, of compliance with the paragraphs willing below.

§ 1º The changes in which it treats the caput can be carried out, justifiably, if authorized by means of:

I-act of each Power, the Union Public Prosecutor's Office and the Union Public Defensoria, for the opening of credits authorized in the budget law, as far as:

a) GNDs "3-Other Current Expenses", "4-Investments" and "5-Financial Inversions", within the framework of the same subtitle ; and

b) GNDs "2-Interest and Charts of Debt" and "6-Amortization of Debt" within the framework of the same subtitle ;

II-portion of the Department of Coordination and Governance of State Companies, with regard to the Investment Budget:

a) for the sources of funding, the primary and primary outcome identifiers and the budget spheres ;

b) for the securities of shares and subtitles, provided that technical error or legal error has been found ; and

c) for adjustments in budget coding, arising from the need for suitability for the current classification, as long as they do not involve changing the values and purpose of programming ; and

III-portion of the Federal Budget Office of the Ministry of Planning, Budget and Management with regard to the Fiscal Budgets and Social Security:

a) for the sources of resources, including those of which it treats art. 110, observed the linkages provided for in the legislation, for primary and primary outcome identifiers and for budgetary spheres, except for the changes of the primary result identifier 6 (RP 6) ;

b) for the securities of shares and subtitles, provided that technical error or legal error has been found ; and

c) for adjustments in budget coding, arising from the need for suitability for the current classification, as long as they do not involve changing the values and purpose of programming.

§ 2º The modifications to which this article refers will also be able to occur in the opening of supplementary credits permitted under the Budget Act of 2015, observed the provisions of the art. 50, as well as in the reopening of special and extraordinary credits.

§ 3º The changes in the implementation modalities will be carried out directly at the SIAFI by the budget unit.

§ 4º Consider themselves as overcollection, for the purposes of § 3º of the art. 43 of Law No. 4,320, 1964, the resources made available on the basis of the modifications made to the sources of funding and the sources of resources, pursuant to paragraph "a" of the inciso II and paragraph "a" of the inciso III, both of § 1º of this article, being considered financial revenue the modifications that involve sources of resources of that species.

Art. 39. The bills relating to supplementary and special credits will be forwarded by the Executive Power to the National Congress, also in magnetic medium, preferably in a consolidated manner in accordance with the subject areas defined in art. 26 of Resolution No. 1, of 2006-CN, adjusted to super-convenient administrative reforms, and by Power.

§ 1º Each bill and the respective law should be restricted to a single type of additional credit, as defined in the incisos I and II of the art. 41 of Law No. 4,320, 1964.

§ 2º The deadline for the forwarding of the projects referred to in the caput is October 15, 2015.

§ 3º Follow the draft law projects to supplementary and special claims exhibitions of circumstantial motifs that justify them and indicate the consequences of appropriations cancellations proposed on the execution of activities, projects, special operations and their respective subtitles and targets.

§ 4º The exhibitions of reasons referred to in § 3º, relating to supplementary and special claims law projects intended for the care of primary expenditure, should contain justification of that the realization of the subject expenses of these credits does not affect the achievement of the annual primary result provided for in this Act.

§ 5º In cases of credits to the account of excess fundraising resources, the explanatory statements will contain the update of estimates of revenue for the exercise, comparing them to estimates constants of the Budget Law of 2015, submitted in accordance with the classification that it treats the paragraph "to" of the inciso III of the art caput. 9º, the identification of parcels already used in additional credits, open or whose projects are in plotting.

§ 6º In the cases of opening additional credits to the financial surplus account, the explanatory statements will contain information regarding:

I-financial surplus of the 2014 financial year, per source of resources ;

II-credits reopened in the financial year 2015 ;

III-values already used in additional credits, open or in tramplings ; and

IV-balance of the financial surplus for the financial year 2014, per source of resources.

§ 7º For the purposes of § 6º, it will be published, together with the Summary Report of Budget Enforcement regarding the first bimeter of the financial year 2015, demonstrative of the surplus financial from each source of resources, ascertained in the Union's Balance Sheet of the financial year 2014.

§ 8º In the case of linked revenues, the demonstrator referred to in § 7º should identify the respective budgetary units.

§ 9º The bills relating to supplementary or special claims requested by the bodies of the Legislative And Judiciary Powers, the Union Public Prosecutor's Office and the Union Public Defensoria, with indication of the compensation resources, except if intended for personnel, benefits to the servers and their dependents, judicial sentences and debt, will be referred to the National Congress within up to thirty days, from receipt, by Federal Budget Office of the Ministry of Planning, Budget and Management, of the opinion to which the art refers. 41.

§ 10. The credits it treats this article, approved by the National Congress, will be considered automatically open with the sanction and publication of the respective law.

§ 11. Specific bills will be forwarded, when it comes to credits intended for the fulfillment of expenses with:

I-personnel and social charges and benefits benefits-food or meal, pre-school assistance, medical and dental care and aid-transportation

II-service of debt ; and

III-judicial sentences, including relative to precation or considered to be of small value.

§ 12. The expenses referred to in the inciso I of § 11 will be able to integrate the claims that it treats the incision III of that paragraph, when arising from judicial sentences.

§ 13. The constant requirement of § 11 does not apply when the credit decorates from the creation of budget units or involves only a budget body.

§ 14. The appropriations bills relating to the organs of the Legislative And Judiciary Powers, the Union Public Prosecutor's Office and Public Defensoria of the Union may be submitted in a consolidated manner.

Art. 40. Proposals for the opening of supplementary credits permitted under the Budget Act of 2015, re-salvaged the provisions of § § 1º and 5º, shall be submitted to the President of the Republic, accompanied by explanatory statement which includes the justification and the indication of the effects of cancellations of appropriations, noted the provisions of § 5º of the art. 39.

§ 1º The credits to which the caput refers, with indication of compensation resources of the organs of the Legislative And Judiciary Powers, the Union Public Prosecutor's Office and the Union Public Defensoria, nos terms of the inciso III of § 1º of the art. 43 of Law No. 4,320, 1964, shall be opened, within the framework of these Powers and Organs, observed the procedures established by the Office of the Federal Budget Office of the Ministry of Planning, Budget and Management and the provisions of the

§ 2º of this article, for acts:

I-of the Presidents of the Chamber of Deputies, the Federal Senate and the Court of Auditors of the Union ;

II-of the Presidents of the Federal Supreme Court, the National Council of Justice, the Federal Justice Council, the Higher Council of Labour Justice, the Higher Courts and the Court of Justice Justice of the Federal District and the Territories ; and

III-of the Attorney General of the Republic, the Chairman of the National Council of the Public Prosecutor and the Public Defensor-Federal General.

§ 2º Where the application of the provisions of § 1º involve more than one budgetary body, within the framework of the Legislative And Judiciary Powers, the Union Public Prosecutor and Public Defensoria of the Union, the credits will be opened by joint act of the leaders of the bodies involved, as indicated in the incisos I, II and III of the said paragraph, respectively.

§ 3º At the opening of the credits in the form of § 1º, the cancellation of expenses is vetoed

I-financial for supplementation of primary expenses ;

II-mandatory, of which it treats Section I of Annex III, except for supplementation of expenses of that species ; and

III-discretionary, as defined in paragraph "b" of the inciso II of § 4th of art. 7th, for supplementation of compulsory expenditure, of which it treats Annex III.

§ 4º The credits of which it treats § 1º will be included in the SIAFI, exclusively, by means of transmitting SIOP data.

§ 5º The President of the Republic will be able to delegate, within the scope of the Executive Power, to the Ministers of State, the opening of the supplementary credits to which the caput refers.

Art. 41. Proposals for the opening of special and supplementary credits, in favor of the organs of the judiciary and the Union Public Prosecutor's Office, should be referred to the Federal Budget Office, with the opinion of merit issued, respectively, by the National Council of Justice and the National Board of the Public Prosecutor, as a form of subsidy for the analysis of the said solicitation.

Single Paragraph. The provisions of this article shall not apply to the Federal Supreme Court, the National Board of Justice, the Federal Prosecutor's Office and the National Board of the Public Prosecutor.

Art. 42. In the opening of the supplementary credits of which they treat the arts. 39 and 40, spending nature groups may be included in addition to those approved in the respective subtitle, provided that they are compatible with the purpose of the corresponding budgetary action.

Art. 43. In the extraordinary credit opening, it is vetoed to create new code and title for already existing action.

§ 1º The open credit per interim measure should be classified, as to the primary result identifier, in accordance with § 4º of the art. 7º of this Act.

§ 2º The groups of nature of expenditure arising from the opening or reopening of extraordinary credits during the financial year, intended exclusively for the fulfillment of expenses relating to calamity public, they can be changed, justifiably, by act of the Executive Power, to suit them to the need of execution.

Art. 44. The Annexes of the Additional Credits shall comply with the same formatting of the Quadras of the Budget Credits contained in the Budget Law of 2015.

Art. 45. The appropriations of the programming categories cancelled as a result of the provisions of § 9º of the art. 39 and in § 1º of the art. 40 shall not be allowed to be supplemented, unless by redeployment of appropriations within the body itself or in the absence of overdue legislation.

Single Paragraph. They exceed the provisions in the caput the appropriations of the budgetary units of the Judiciary Power that exercise the function of budget sector, when cancelled for supplementation of the units of the organ itself.

Art. 46. Resources allocated in the 2015 Budget Act for payment of precatories can only be cancelled for the opening of supplementary or special credits for miscellar purposes upon specific authorization of the National Congress.

Art. 47. The reopening of the special and extraordinary credits, as laid out in § 2º of the art. 167 of the Federal Constitution, shall take effect, if necessary, upon act of each Power, the Union Public Prosecutor's Office and Public Defensoria of the Union, until February 15, 2015, observed the provisions of the art. 44.

§ 1º The credits reopened in the form of this article, relating to Fiscal Budgets and Social Security, will be included in the SIAFI, exclusively, by means of transmitting SIOP data.

§ 2º The deadline of which it treats the caput will be February 28, 2015, when it comes to the Investment Budget.

Art. 48. It is the Executive Power authorized to open special credits to the Investment Budget for the fulfillment of expenses relating to shares in implementation in the financial year 2014, upon use, in favor of the corresponding state-owned and the respective schedule, balance of National Treasury resources passed in previous exercises or enrolled in remnants payable under the Fiscal Budgets or Social Security.

Art. 49. The Executive Power may, upon decree, transfer, remain, transfer or use, in whole or in part, the budgetary allocations approved in the Budget Act of 2015 and in additional credits, due to the extinction, processing, transfer, incorporation or dismembering of organs and entities, as well as changes in their competencies or assignments, maintained the programmatic structure, expressed by programming category as defined in § 1º of the art. 5º, including the titles, descriptors, goals and objectives, as well as the respective detailing by budget sphere, spending nature groups, resource sources, application modalities, and primary-result and primary outcome identifiers.

Single Paragraph. Transposition, transfer or redeployment may not result in a change in the values of the schedules approved in the Budget Act of 2015 or in additional credits, there may be, exceptionally, suitability of the functional classification and of the Management Program, Maintenance and Service to the State to the new organ.

Art. 50. Appropriations earmarked for the national counterpart of internal and external loans, as well as payment for amortization, interest and other charges, ressaved the provisions of the single paragraph of this article, may only be remanded to other categories of programming through the opening of additional credits by means of bill.

Single Paragraph. The resources of which it treats the caput may be remanded to other programming categories, by means of decree or act of the organs of the Legislative And Judiciary Powers, the Union Public Prosecutor's Office and the Union Public Defensoria, observed the limits permitted in the Budget Act of 2015 and the provisions of the art. 40, as long as it held the destination, respectively, to the national counterpart and the service of the debt.

Section VIII

Fiscal and Financial limitation

Art. 51. The Powers, the Union Public Prosecutor's Office and Public Defensoria of the Union shall draw up and publish by act of its own, up to thirty days after the publication of the Budget Act of 2015, annual schedule of monthly disbursement, by body, pursuant to the art. 8º of the Fiscal Liability Act, with a view to fulfilling the primary surplus target set in this Act.

§ 1º In the case of the Executive Power, the act referred to in the caput and those who modify it will contain, in millions of real ones:

I-quadrimestrial goals for the primary surplus of Fiscal Budgets and Social Security, demonstrating that programming meets the target set in art. 2º;

II-bimonthly goals of holding primary revenue, in fulfillment of the art willing. 13 of the Tax Liability Act, broken down by the principal tributes administered by the Office of the Federal Revenue Office of Brazil, the pension contributions to the General Social Welfare Regime and to the Welfare Scheme of Self of the Public Server, the contribution to the salary-education, grants and permits, financial compensation, own revenue of sources 50 and 81 and the other revenue, by identifying separately, when it is possible, those resulting from measures to combat evasion and tax evasion, the collection of active debt and administrative collection ;

III-schedule of monthly payments of primary expenses to the account of resources of the National Treasury and other sources, excluded the expenses constituting constitutional or legal obligation of the Union, constants in Annex III, or costed with receipts from donations and arrangements, and, included in demonstration to the party, the remains to be paid, distinguishing themselves from the unprocessed ones ; and

IV-quadrimestrial targets for the primary outcome of federal state-owned enterprises, with the revenue and expenditure estimates that make it up, highlighting the major companies and separating, in expenses, the investments.

§ 2º Exceeded expenses with personnel and social charges, precatories and judicial sentences, the annual monthly disbursement timelines of the Legislative And Judiciary Powers, the Union Public Prosecutor's Office and the Union Public Defensoria will have as referential the predicted repass at the art. 168 of the Federal Constitution in the form of twelfth.

Art. 52. If you need to limit commitment and financial motion that you treat art. 9º of the Tax Liability Act, the Executive Power shall ascertain the amount required and inform each budgetary body of the Legislative And Judiciary Powers, the Union Public Prosecutor's Office and Public Defensoria of the Union, up to the twentieth second day after the closure of the bimestre, observed the provisions of § 4º.

§ 1º The amount of the limitation to be promoted by the Executive Power and the organs referred to in the caput shall be established in a manner proportional to the participation of each other in the set of budgetary allocations initials classified as discretionary primary expenditures, identified in the Budget Law of 2015 in the form of the letters "b", "c" and "d" of the inciso II of § 4º of the art. 7º of this Act, excluded as:

I-activities of the Legislative And Judiciary Powers, the Union Public Prosecution and Public Defensoria of the Union constants of the 2015 Budget Law Project ; and

II-custer with features of donations and arrangements.

§ 2º In the event that the updated estimate of the net primary revenue of constitutional and legal transfers, shown in the report that it treats § 4º, is lower than that estimated in the Bill of Law Budget 2015, the exclusion of expenses for which it treats the inciso I of § 1º will be reduced in proportion to the revenue frustration estimated in the said Project.

§ 3º The Powers, Union Public Prosecutor and Public Defensoria of the Union, on the basis of the information referred to in the caput, shall edit act, up to the thirtieth day subsequent to the closure of the respective bimestre, which evidenced the limitation of commitment and financial move.

§ 4º The Executive Power will disclose on the internet and refer to the National Congress and the organs referred to in the caput of this article, within the time limit provided for therein, report which will be appreciated by the Joint Committee to which refers to § 1º of the art. 166 of the Federal Constitution, containing:

I-the calculation memory of the new estimates of primary revenue and expenditure and the demonstration of the need for the limitation of commitment and financial move in the percentages and amounts established per organ ;

II-the revision of the parameters and projections of the variables of which they treat the inciso XXI of Annex II and the Annex of Fiscal Goals ;

III-the justification for changes in compulsory expenditure, explaining the arrangements that will be adopted as to the change in the respective budget allocation, as well as the effects of the credits extraordinary open ;

IV-the calculations concerning the frustration of primary revenues, which will have by up-to-date demonstrative basis that it treats the inciso XI of Annex II, and equivalent demonstratives, in the case of the others recipes, justifying deviations in relation to the originally anticipated seasonality ;

V-the updated estimate of the primary surplus of state-owned enterprises, accompanied by the memory of the calculations regarding the companies responding by the variation ;

VI-justification of deviations occurring in relation to projections carried out in the previous reports ; and

VII-(VETADO).

§ 5º Applies only to the Executive Power the limitation of commitment and financial handling whose need has been identified outside the bimonthly evaluation, and the report referred to in § 4º of this article be disclosed on the internet and forwarded to the National Congress within the period of up to 7 (seven) working days, counted from the date on which the respective act is entered into force.

§ 6º The restoration of the limits of commitment and financial movement may be effected at any time, and the report referred to in § 4º shall be disclosed on the internet and forwarded to the The National Congress and the organs referred to in the caput of this article.

§ 7º The decree of limitation of commitment and financial motion, or of re-establishing such limits, edited in the hypotheses provided for in the caput and § 1º of the art. 9º of the Tax Liability Act and in § § 5º and 6º, it will contain the information relating to § 1º of the art. 51 of this Act.

§ 8º The report referred to in § 4º shall be drawn up and disseminated on the internet also in the bimmasters where there is no limitation or re-establishment of the limits of commitment and financial handling.

§ 9º The Executive Power shall provide the additional information for consideration of the report that it treats § 4º within five working days of receipt of the application formulated by the Joint Commission to which it refers to § 1º of the art. 166 of the Federal Constitution.

§ 10. Does not apply to the demand of art. 9º, § 1º, of the Tax Liability Act, to re-establish the limits of commitment and financial motion proportional to the reductions previously effective when it has been applied to such reductions the provisions of § 2nd.

§ 11. The planning and budget or equivalent sector bodies will keep up to date on the respective bimonthly demonstrative internet site with the approved amounts and the values of the commitment and financial handling limitation per unit budget.

§ 12. The deadlines for publication of the acts of restoring commitment limits and financial move, when it is the case, will be up to:

I-thirty days after the closure of each bimester, when decorating the bimonthly evaluation that it treats art. 9º of the Fiscal Responsibility Act ; or

II-seven working days after forwarding the report provided for in § 6º, if it is not resulting from the said bimonthly evaluation.

§ 13. The implementation of the discretionary primary expenses of the Legislative, Executive and Judiciary Powers, the Union Public Prosecutor's Office and the Union Public Defensoria, stemming from the opening of supplementary and special credits and the reopening of credits specials, in the financial year 2015, shall be conditional on the limits of commitment and financial movement established pursuant to this article, except, in the case of the Legislative And Judiciary Powers, the Union Public Prosecutor's Office and Public Defensoria of the Union, when the said opening and reopening occur to the account of excess collection of financial and non-financial own resources, ascertained in accordance with § 3º of the art. 43 of Law No. 4,320, 1964.

Section IX

From Provisional Execution of the Budget Law Project

Art. 53. If the Budget Law Project 2015 is not sanctioned by the President of the Republic until December 31, 2014, the schedule of it can be executed for the fulfillment of:

I-expenses with constitutional or legal obligations of the Union related to Section I of Annex III ;

II-scholarships within the framework of the National Council for Scientific and Technological Development-CNPq, of the Coordinating Foundation of Higher Level Personnel Improvement-CAPES and the Institute of Applied Economic Research-IPEA, medical residency grants and the Tutorial Education Program-PET, scholarships and educational aids of the training programs of the National Education Development Fund-FNDE, scholarships for health care shares of the Brazilian Company of Hospitalar Services-EBSERH and Hospice Hospital of Porto Alegre-HCPA, as well as Exchange-Atleta and Second Time Program grants ;

III-payment of trainees and temporary hires for exceptional public interest in the form of Law No. 8,745 of December 9, 1993 ;

IV-Disaster prevention actions classified in the Civil Defense subfunction ;

V-formation of public stocks linked to the minimum price guarantee program ;

VI-conduct of elections and continuity of the deployment of the electoral biometric identification automation system by Electoral Justice ;

VII-importation of goods destined for scientific and technological research, in the value of the quota fixed in the previous financial year by the Ministry of Finance ;

VIII-grant of funding to the student ;

IX-actions in progress arising out of international cooperation agreement with technology transfer ;

X-appropriations intended for minimum application in public health actions and services, classified with the Use Identifier 6 (IU 6) ;

XI-expenses referred to in the Annex provided for in art. 93 of this Act, from the effectiveness of the respective laws ; and

XII-other current expenditures of inadiable character, up to the limit of a twelve avos of the predicted value, multiplied by the number of months elapsed until the publication of the respective Act.

§ 1º Consideration will be given to credit to the account of the Budget Law of 2015 a utilization of the resources authorized in this article.

§ 2º The negative balances eventually ascertained between the 2015 Budget Bill submitted to the National Congress and the respective law will be adjusted, considering the implementation provided for in this article, by decree of the Executive Power, after the sanction of the Budget Act of 2015, by means of the opening of supplementary or special credits, upon redeployment of appropriations, up to the limit of 20% (twenty per cent) of the programming object of cancellation, as long as the reappropriation of the expenses performed is not possible.

§ 3º Apply, in what couber, the provisions of the art. 38 to the resources released in the form of this article.

X Section

From the Enforcement Regime of Programs Added or Added by Individual Amendments

Art. 54. The implementation regime established in this Section is intended to ensure the effective delivery to the society of the goods and services arising from individual amendments, regardless of authorship.

Single Paragraph. The implementing bodies shall adopt all the means and measures necessary for the implementation of the schedules concerning individual amendments.

Art. 55. Individual amendments to the budget bill will be approved at the limit of 1.2% (one integer and two tenths per cent) of the net current revenue forecast in the project forwarded by the Executive Power, with half of this percentage going to be intended for public health actions and services.

Single Paragraph. The limit to which the caput refers will be distributed in equal parts, by parliamentarian, for the adoption of amendments to the 2015 Budget Law Project in the National Congress, guaranteed the destination for public health care actions and services of at least half of the individually approved value.

Art. 56. The budgetary and financial execution of the programming relating to individual amendments approved in the budget law, in amount corresponding to 1.2% (an integer and two tenths per cent) of the current revenue, is mandatory. net held in the financial year

§ 1º The obligation to treat the caput comprises, in the financial year 2015, cumulatively, the commitment corresponding to 1.2% of the net current revenue carried out in the financial year 2014 and, observed the willing at art. 61, the payment corresponding to 1.2% of the net current revenue carried out in the financial year 2014.

§ 2º The commitment referred to in § 1º shall be restricted to the global value approved by means of individual amendments.

§ 3º The payment referred to in § 1º shall be restricted to the amount effectively settled, including the remains to be paid as referred to in art. 61.

Art. 57. Consider:

I-equitable execution of the implementation of the schedules that meet in an equal and impersonal manner the amendments submitted, regardless of authorship ; and

II-(VETADO).

Art. 58. The budget schedules foreseen in art. 56 shall not be made compulsory in the cases of technical order impediments.

§ 1º (VETADO).

§ 2º (VETADO).

Art. 59. In the case of impediment of technical order in the expenditure commitment that integrates the schedule provided for in art. 56 of this Act, the following arrangements will be adopted:

I-until one hundred and twenty days after the publication of the budget law, the Powers, the Union Public Prosecutor's Office and Public Defensoria of the Union will send to the Legislative Power the justifications of the impediment ;

II-up to thirty days after the termination of the deadline laid down in the inciso I of this paragraph, the Legislative Power, through the President of the National Congress, will consolidate individual proposals for correction of the schedules arising from individual amendments and will inform:

a) to the Executive Power, the redeployment of programming whose impediment is insuperable ; and

b) to the Powers, the Public Prosecutor's Office of the Union and the Union Public Defensoria, the remaining changes necessary to the correction of the impediments, which shall be independent of passing of the bill.

III-until September 30, or up to thirty days after the deadline laid down in the inciso II, the Executive Power will forward draft law on the redeployment of programming whose impediment is unsurpassed ; and

IV-if, until November 20, or up to thirty days after the deadline has been terminated in the inciso III, the National Congress does not deliberate on the project, the Remain will be implemented by act of the Power Executive, under the terms laid down in budget law.

§ 1º The Powers, Union Public Prosecutor and Public Defensoria of the Union shall implement, up to the date provided for in the inciso III, the acts and necessary measures requested by the Legislative Power, in the terms of the inciso II, save in the cases that rely on bill approval, whose initiative will be solely for the Executive Power.

§ 2º For the fulfilment of the deadlines laid down in the incisors III and IV of the caput, the date that first occurs shall prevail.

§ 3º The other Powers, Union Public Prosecutor and Public Defensoria of the Union shall exercise, within the framework of each, by act of their own, the reshuffling provided for in the inciso IV.

§ 4º Elapsed within the timeframe provided for in the inciso IV without there having been congressional deliberation, the redeployment of the respective schedules shall be carried out in the manner authorized in the budget law, to be counted from the termination of the deadline for deliberation of the bill, considering this impaired.

Art. 60. After the deadline laid down in § 4th and the inciso IV of the art caput. 59 of this Act, the budget schedules provided for in art. 56 will not be considered mandatory execution.

Single Paragraph. The loss of obligation that it treats the caput applies to schedules with remaining impediments that cannot be remanded until the deadline referred to in the art IV inciso IV. 59.

Art. 61. The remains to be paid may be considered for the purposes of fulfilment of the financial execution provided for in art. 56 of this Act, up to the limit of 0.6% (six tenths per cent) of the net current revenue carried out in the previous financial year.

Single Paragraph. The remains to be paid referred to in the caput are restricted to those arising from the schedules specified in art. 56.

Art. 62. If it is verified that the re-estimation of revenue and expenditure may result in non-compliance with the established fiscal result target law of budget guidelines, the amount provided for in the art. 56 can be reduced by up to the same proportion of the incident limitation on the set of discretionary expenditures.

Single Paragraph. The contingency of schedules arising from individual amendments:

I-does not constitute impediment of technical order, but suspends execution at the contingent value ;

II-does not deviate from the verification of possible technical impediments, for compliance with the deadline referred to in the inciso I of the art. 59 ;

III-(VETADO) ;

IV-(VETADO).

Art. 63. (VETADO).

Art. 64. The bodies of the Powers, the Public Prosecutor of the Union and the Union Public Defensoria shall draw up and publish, at the same time as the art. 51 of this Act, annual monthly disbursement schedule, per organ, for the schedules to which the art refers. 56.

Single Paragraph. You will be published monthly, on the internet, reports with the committed values and the executed ones.

Art. 65. The identifier of the parliamentary amendment, which will build on the monitoring systems for financial and budgetary implementation, is aimed at identifying the proponent of inclusion or addition of programming and will consist of six digits, by matching the first four to the author's code of the amendment and the rest to the sequential number of the approved amendment.

CHAPTER IV

DAS TRANSFERS

I Section

From Transfers to the Private Sector

Subsection I

Of Social Grants

Art. 66. The transfer of resources in the form of social grants, in the terms of art. 16 of Law No. 4,320, 1964, will serve private non-profit entities that exercise activities of a continuing nature in the areas of social care, health or education, when such entities:

I-be constituted in the form of regimental mandated foundations and statutorily to act in the production of pharmaceuticals, medicines and strategic inputs in the area of health ; or

II-provide direct service to the public and have certification of social welfare benefit entity under Law No. 12,101 of November 27, 2009.

Single Paragraph. The certification that it treats the inciso II may be:

I-replaced by the application for renewal of the certification duly filed and still pending examination with the competent organ under the current legislation ; or

II-dispensed, provided that the entity is selected in public process of wide dissemination promoted by the organ or conceding entity for the execution of shares, programs or services in partnership with the federal public administration in the following areas:

(a) attention to the health of indigenous peoples ;

b) attention to people with disorders arising from the use, abuse or dependence on psychoactive substances ;

c) combating extreme poverty ;

d) care for people with disabilities ; and

e) prevention, promotion and attention to people with HIV

Human Immunodeficiency Virus, viral hepatitis, tuberculosis, hanseniasis, malaria and dengue fever.

Subsection II

Of Current and Capital Contributions

Art. 67. The transfer of resources to current contribution title will only be intended for non-profit entities that do not act in the areas of which it treats the art caput. 66 and which fulfil one of the following conditions:

I-are authorized in law that expressly identify the beneficiary entity ;

II-are nominally identified in the Budget Act of 2015 ; or

III-be selected for execution, in partnership with the federal public administration, of programs and actions that directly contribute to the range of guidelines, objectives, and targets set out in the Plan Pluriannual.

§ 1º The transfer of resources as a current contribution, unauthorised under the terms of the incisos I and II of the caput, will depend on publication, for each beneficiary entity, of the act of authorization of the transferidora budgetary unit, which will contain the selection criterion, the object, the period of the arrangement or congenial instrument and the justification for the choice of the entity.

§ 2º The provisions of the caput and in § 1º applies to cases of extension or renewal of a congenial or congenital instrument or to cases in which, since the instrument has already been firmed, the costs of it should be incurred resulting in the account of appropriations earmarked in the Budget Act of 2015.

Art. 68. The allocation of resources to private non-profit entities, in the title of capital contributions, is conditional on the authorization under special law prior that it treats § 6º of the art. 12 of Law No. 4,320, 1964.

Subsection III

Dos Aid

Art. 69. The transfer of resources by way of aid, provided for in § 6th of art. 12 of Law No. 4,320, of 1964, can only be held for private non-profit entities and provided that they are:

I-of direct and free care to the public in the area of education, meet the willing on the inciso II of the art caput. 66 and be returned to:

a) special education ; or

b) basic education ;

II-registered in the National Cadastro of Environmental Entities-CNEA of the Ministry of the Environment and qualified to develop conservation activities, environmental preservation, provided that formalized appropriate legal instrument that guarantees the targeting of resources from government programs to be charged to the said Ministry, as well as to those enrolled with that Ministry for receipt of resources from programmes environmental, donated by international bodies or foreign government agencies ;

III-of direct and free care to the public in the area of health and:

a) attends the willing on the inciso II of the art caput. 66 ; or

b) are signatories of management contract concluded with the federal public administration, not qualified as social organizations under Law No. 9,637 of 1998 ;

IV-qualified or registered and accredited as institutions of support for the development of scientific and technological research and have a firm management contract with public bodies ;

V-qualified for the development of sports activities that contribute to the empowerment of high-throughput athletes in the Olympic and Paralympic modalities, provided that it is formalized appropriate legal instrument ensuring the provision of the sports space deployed for the development of government programmes and is demonstrated, by the conceding organ, the need for such a destination and its printability, opportunity and importance for the public sector ;

VI-of direct and free care to the public in the area of social assistance and comply with the willing on the inciso II of the art caput. 66, owing their actions to be aimed at:

a) seniors, children and adolescents in a situation of social vulnerability, personal and social risk ; or

b) enabling, rehabilitation and integration of the disabled person ;

VII-facing directly to the collection and processing activities of recyclable material, provided that constituted in the form of associations or co-operatives integrated by persons in risk situation social, in the manner provided for in Regulation of the Executive Power, with the awarding body approving the conditions for the implementation of resources ;

VIII-aimed at the care of people in social vulnerability, personal and social risk, rights violation or directly achieved by programs and actions to combat poverty and generation of work and income, in cases where it is shown the public interest ;

IX-collaborators in the execution of the protection programmes to persons threatened by the Office of Human Rights of the Presidency of the Republic, on the basis of Law No. 9,807 of July 13, 1999 ; or

X-facing directly to the activities of extractivism, manhandling of low impact forests, fishing and small-scale agriculture carried out by traditional peoples and communities and family farmers, provided that constituted in the form of associations and cooperatives integrated by persons in social risk situation, in the manner provided for in Regulation of the Executive Power, with the awarding body approving the conditions for the application of resources.

Subsection IV

General provisions

Art. 70. Without prejudice to the provisions contained in the arts. 66 a to 69 of this Act, the transfer of resources provided for in Law No. 4,320 of 1964, the private non-profit entity, pursuant to § 3º of the Art. 12 of Law No. 9,532 of December 10, 1997 will depend on the justification by the conceded organ that the entity appropriately supplements the services provided directly by the public sector and still:

I-application of capital resources exclusively for:

a) purchase and installation of equipment and physical suitability works necessary for the installation of such equipment ;

b) acquisition of permanent material ; and

c) (VETADO) ;

II-identification of the beneficiary and the value transferred in the respective congenial or instrument congenial ;

III-execution in the application modality 50-transfer the private non-profit entity ;

IV-commitment of the beneficiary entity to make available to the citizen, on their webpage or, in the absence of this, at their headquarters, consultation with the excerpt of the convenon or congenere instrument, containing, by the less, the object, the purpose and the detailing of the application of the resources ;

V-presentation of the provision of previously received resource accounts, within the time limits and under conditions laid down in the legislation and no accountability rejected ;

VI-publication, by the respective Power, of standards, to be observed in the provision of social grants, aid and current contributions, which define, among other aspects, objective criteria of habilitation and selection of the beneficial and resource allocation and benefit-allocation entities, while also preventing reversal clause in the case of deviation of purpose ;

VII-proving by the entity of the regularity of the mandate of its board, enrollment in the CNPJ and presentation of a regular operating declaration in the last three years issued in the 2015 financial year ;

VIII-patrimonial reversal clause, valid until full depreciation of the good or amortization of the investment, constituting real guarantee in favor of the award in amount equivalent to the resources of capital intended for the entity, the execution of which will occur in case of deviation of purpose or irregular application of resources

IX-regular ledger maintenance maintenance ;

X-presentation by the negative certifying entity or positive certificate with negative effect of debits concerning tributes administered by the Office of the Federal Revenue Office of Brazil and the active debt of the Union, certificate of regularity of the Service Time Guarantee Fund-FGTS and regularity in the face of the Informational Cadastro of non-Quited Credits of the Federal Public Sector-CADIN ;

XI-demonstration, by the entity, of managerial, operational and technical capacity to develop the activities, informing the quantity and professional qualification of its staff ;

XII-prior and express manifestation of the technical sector and the legal advice of the conceding organ on the suitability of the congenial arrangements and instruments to the standards affected ; and

XIII-voucher for the not-for-profit private entity of effective exercise, during the last three years, of activities concerning the subject matter of the partnership.

§ 1º The determination contained in the inciso I of the caput does not apply to the resources allocated for housing programs, as forecast in specific legislation, in actions aimed at enabling access to the housing, as well as on raising housing standards and quality of life for low-income families living in urban and rural localities.

§ 2º The constant requirement of the inciso III of the caput does not apply when the transfer of the resources occurs through state, district and municipal funds, under the legislation pertinent.

§ 3º The targeting of resources the private entity will not be permitted in cases in which political agent of Power or the Public Prosecutor or Public Defenders of the Union, as much as organ leader or public administration entity, from any governmental sphere, or respective spouse or companion, as well as relative in straight, collateral or by affinity, to the second grade, be an integral of its governing framework, resurrected the cases in that the appointment decorates for legal prediction or that they are beneficiaries:

I-the National Board of Secretaries of Health-CONASS, the National Council of Municipal Secretaries of Health-CONASEMS, the Councils of Health Municipal Secretaries-COSEMS and the National Council of Secretaries of Education-CONSED, the National Union of Education Leaders-UNDIME, the National Collegiate of Municipal Managers of Social Welfare-CONGEMAS and the National Forum of Social Welfare Secretaries-FONSEAS ;

II-the associations of federal ones, limited the application of the capabilities of empowerment and technical assistance ; or

III-the autonomous social services recipients of employer contributions incidents on the payroll.

§ 4º The provisions of the incissen VII, VIII, with regard to the real guarantee, X and XI of the caput does not apply to the beneficiary entities that treat the incisos VII, VIII and X of the art. 69.

§ 5º Qualified entities such as Organization of the Civil Society of Public Interest-OSCIP will be able to receive resources from transfers provided for in Law No. 4,320 of 1964 by means of the following instruments:

I-term of partnership, in which case the specific legislation relevant to such entities and selective process of broad dissemination should be observed, not by applying to them the constant conditions of the arts. 66, 67 and 69 ; and

II-convenium or other congenial instrument, in which case the set of legal provisions applicable to the transfer of resources to the private sector should be observed.

§ 6º For the guarantee of the safety of the beneficiaries, the constant requirements of the incisos II, IV and V of the caput must observe the specificities of the protection programmes to threatened persons executed by the Secretary of Human Rights of the Presidency of the Republic.

§ 7º Apply to the transfers to the private sector, in what couber, the provisions on procedures provided for in art. 73.

§ 8º It is vetoed the destination of resources to the private entity that maintains, in its frames, leader that incited in any of the hypotheses of uneligibility provided for in art. 1º, inciso I, of Supplementary Law No. 64 of May 18, 1990.

§ 9º The voucher to which the inciso XIII of the caput refers:

I-will be regulated by the Executive Power ;

II-shall, at the minimum, reach the three years immediately prior to the date provided for the conclusion of the arrangement, term of partnership or contract of return, and shall be this date beforehand released through the public calling or project contest edition ; and

III-will be waived for non-profit entities providing services to the Single Health System-SUS, enabled up to the year 2013 at the National Cadastro de Establishments of Health-CNES.

§ 10. (VETADO).

Art. 71. It is optional to demand the counterpart for the planned transfers in the form of the arts. 66, 67 and 69 of this Act, re-salvaged the provisions of the single paragraph of this article and in the specific legislation.

Single Paragraph. You will not demand consideration in the transfers of resources to entities acting in the areas of health, education and social assistance and meet the provisions of the art. 66 of this Act.

Section II

Of Volunteer Transfers

Art. 72. The realization of voluntary transfers, as defined in the art caput. 25 of the Tax Liability Act, will depend on the evidence, on the part of the convenor, that there is a counterpart forecast in the state budget law, Federal District or Municipality.

§ 1º The counterpart, exclusively financial, shall be established in percentage terms of the figure provided for in the voluntary transfer instrument, considering the financial capacity of the respective beneficial unit and its Human Development Index-IDH, having as a minimum and maximum limit:

I-in the case of Municipalities:

a) 0.1% (one tenth per cent) and 4% (four per cent) for Municipalities with up to fifty thousand inhabitants ;

b) 0.2% (two tenths per cent) and 8% (eight per cent) for Municipalities above fifty thousand inhabitants located in the priority areas defined under the National Development Policy Regional-PNDR, in the areas of the Superintendence of the Development of North-East-SUDENE, of the Superintendence of Amazonian Development-SUDAM and the Superintendence of Midwest Development-SUDECO ; and

c) 1% (one per cent) and 20% (twenty percent) for the others ;

II-in the case of states and the Federal District:

a) 0.1% (one tenth per cent) and 10% (ten per cent) if located in the priority areas defined within the PNDR, in the areas of SUDENE, SUDAM and SUDECO ; and

b) 2% (two per cent) and 20% (twenty percent) for the rest ; and

III-in the case of public consortia consisting of states, Federal District and Municipalities, 0.1% (one tenth per cent) and 4% (four per cent).

§ 2º The minimum and maximum compensation limits set out in § 1º may be reduced or enlarged, upon previously defined or justification criteria of the holder of the conceding organ, when:

I-required to enable the execution of the actions to be developed ;

II-required for transfer of resources, as laid down in Law No. 10,835 of January 8, 2004 ; or

III-decoration of conditions set forth in financing contracts or international agreements.

§ 3º Without prejudice to the requirements contained in the Tax Liability Act, it constitutes a requirement for the receipt of voluntary transfers to comply with the standards published by the Union relating to the acquisition of goods and the hiring of services and works, including in the trading modality, under Law No. 10,520 of July 17, 2002, and should preferably be used in its electronic form.

§ 4º For the transfer of resources within the SUS, including effective upon arrangements or similar ones, no consideration will be required of the States, the Federal District and the Municipalities.

§ 5º Voluntary transfers or arising from programming included in budget law by amendment may be used for payments on the elaboration of basic and executive projects, beyond the expenses necessary for environmental licensing.

Art. 73. The act of delivering the resources to another of the Federation, on a voluntary transfer title, in the terms of the art. 25 of the Tax Liability Act, is characterized at the time of signature of the respective deck or contract, as well as in the signature of the corresponding value additions, and do not be confused with the financial clearances of appeal, which shall obey the planned disbursement schedule on the deck or repass contract.

Single Paragraph. The demonstration by the States, the Federal District and the Municipalities, of the fulfilment of the requirements for the carrying out of voluntary transfer will give exclusively at the time of the signing of the respective deck or contract, or in the signature of the corresponding value additions, and shall be made by means of presentation, to the conceding organ, of documentation of the regularity or, at the discretion of the beneficiary, of excerpt issued by the Auxiliary Service of Information for Volunteer Transfers-CAUC, which will have minimum validity of 120 (one hundred and twenty) days, ressaved the requirements contained in supplementary law, being waived for the municipalities included in the Citizenship Territories program, as per Law No. 12,249 of June 11, 2010, or by electronic system of tax requirements that replace it, made available by the Office of the National Treasury of the Ministry of Finance, for the items provided therein.

Art. 74. The budgetary and financial execution, in the financial year 2015, of voluntary transfers of Union resources, whose budget credits do not nominally identify the beneficiary locality, including those intended generically to State, is conditioned on the prior disclosure on the internet, by the concetor, of the distribution criteria of the resources, taking into account the socioeconomic indicators of the population benefited by the respective public policy.

Art. 75. The delivery of resources to the States, Federal District, municipalities and public consortia arising from delegation to the implementation of Union exclusive liability shares, especially when it results in the preservation or addition in the value of federal public goods, does not set up as a voluntary transfer and will observe the specific implementing modalities.

§ 1º The destination for resources pursuant to the caput will observe the provisions of this Section, except the requirement provided for in the art caput. 82.

§ 2º It is optional the demand for counterpart in the delegation that it treats the caput.

Art. 76. When there is a level playing field between States, Federal District and Municipalities and public consortia for receipt of resource transfers under this Section, the organs and the conceded entities should give preference to the public consortia.

Art. 77. (VETADO).

Art. 78. (VETADO).

Section III

General provisions on Transferrences

Art. 79. Public and private entities benefactor with public resources to any title will be subject to the supervision of the Public Power, with the purpose of verifiing the fulfillment of goals and objectives for which they received the resources.

Single Paragraph. The Executive Power shall adopt arrangements with a view to the registration and disclosure, including by means of electronic means, of the information relating to the accounts of instruments of partnership instruments, arrangements or congenial instruments.

Art. 80. Financial transfers to public bodies and public and private entities will be made preferentially through official financial institutions and agencies, which, in the impossibility of acting the awarding body, will be able to act as mandataries of the Union for execution and supervision, and the commitment note shall be issued up to the date of the signature of the respective agreement, arrangement, adjustment or congenial instrument.

§ 1º Administrative expenses arising from the transfers provided for in the caput may appear in the specific programming category or to run to the account of the appropriations for the respective transfers, and may be deducted from the value passed on to the convenor, as provided for in the corresponding instrument concluded.

§ 2º The prerogative set out in § 1º, concerning administrative expenses related to the supervisory actions, is extended to other bodies or entities of the federal public administration with which the concetor or the contractor will come to firm partnership with that goal.

Art. 81. Payments to the account of resources received from the Union, covered by Sections I and II of this Chapter, shall be subject to the identification of the final beneficiary of the expenditure, by CPF or CNPJ.

§ 1º Every move of resources from which it treats this article, by conveners or performers, will only be performed by observing the following precepts:

I-move by specific bank account for each transfer instrument ;

II-disbursements upon bank document, by means of which credit is made in the bank account of title of the supplier or service provider, re-salvaged the provisions of § 3º; and

III-transfer, in a magnetic medium, to the Office of the National Treasury of the Ministry of Finance, by the banks responsible, in the form to be regulated by that Registry, of the information relating to the handling in the accounts mentioned in the inciso I of this paragraph, containing at least the identification of the bank, agency, bank account, and CPF or CNPJ of the holder of the source and destination accounts, when there is, the date and the value of the payment.

§ 2º The Executive Power may extend the provisions of this article, in what couber, to transfers from the Union resulting from legal obligations, provided that it does not set up revenue allocation.

§ 3º The maximum leader of the organ or conceded entity may, upon justification, authorize the payment in kind to suppliers and service providers, provided that they have been identified in the receipt pertinent.

§ 4º The requirement contained in the inciso I of § 1º may be replaced by the direct financial execution by the convener in the SIAFI.

Art. 82. The transfers provided for in this Section will be classified, compulsorily, in the items of expenditure "41-Contributions", "42-Aid" or "43-Social Subventions" and may be made in accordance with the provisions of the art. 80.

Single Paragraph. The constant requirement of the caput does not apply to the execution of the actions provided for in art. 75.

CHAPTER V

OF PUBLIC DEBT FEDERAL

Art. 83. The monetary update of the principal of the Union's refunded furnished debt will not be able to overcome, in the financial year 2015, the variation in the General Price Index-IGP-M of the Getulio Vargas Foundation.

Art. 84. The expenses on the refinancing of the federal government debt will be included in the Budget Act of 2015, in its annexes, and in the additional credits separately from the other expenses with the debt service, by constishing the debt refinancing mobiliary in specific budget unit.

Single Paragraph. For the purposes of this Act, it is understood to be refinancing the payment of the principal, plus the monetary update of the federal public debt, carried out with revenue arising from the issuance of securities.

Art. 85. It will be achieved, in the Budget Act of 2015 and in the additional credits, estimate of revenue arising from the issuance of federal public debt securities, to make face, strictly, expenses with:

I-the refinancing, interest and other debt burden, internal and external, of direct or indirect liability of the National Treasury or which will come under the Union's responsibility under the resolution of the Federal Senate ;

II-the increase in the capital of companies and companies in which the Union directly or indirectly departs, the majority of the social capital entitled to vote and which are not included in the demestatisation programme ; and

III-other expenses whose coverage with the revenue provided for in the caput is authorized by law or provisional measure.

Art. 86. The resources of credit operations contracted together with the multilateral bodies which, by their nature, are linked to the execution of projects with internal budget sources should be intended for the coverage of amortization expenses or charges of external debt or the replacement of revenues from other external credit operations.

Single Paragraph. The provisions in the caput are applied to operations in the Comprehensive Sector Wide Approach (Sector Wide Approach) of the BIRD and the BID's Performance Driven Loan (Performance Driven Loan).

Art. 87. Will be kept updated, on the internet, information regarding the realized emissions of federal public debt securities, comprising values, goal, and authorization legislation, regardless of purpose and form, including emissions for funds, municipalities, foundations, public companies or mixed economy societies.

Single Paragraph. The willing in the caput does not apply to issues of National Treasury liability securities, for carrying out credit operations for anticipation of revenue, nor to operations with Brazil's Central Bank for exchange for Treasury bonds National in power of the municipality or to assure you of the maintenance of the portfolio of public debt securities in dimensions appropriate to the implementation of monetary policy.

CHAPTER VI

DAS EXPENSES WITH PERSONNEL AND SOCIAL CHARGES AND BENEFITS TO SERVERS, EMPLOYEES AND THEIR DEPENDENTS

I Section

From Personal Expenses and Social Charities

Art. 88. The Executive, Legislative and Judiciary Powers, the Union Public Prosecutor's Office and the Union Public Defensoria will be based on projection of the limit for drawing up its 2015 budget proposals, pertaining to personnel and social charges, the expenditure on the payroll in force in March 2014, compatibilized with the expenses presented up to that month and the possible legal additions, including the willing in the arts. 93, 95 and 96, or other limit that comes to be established by supervenient law.

§ 1º At the established limits, in the form of the caput, will be increased, in Electoral Justice, the expenses necessary for holding elections.

§ 2º The parameters of which it treats the caput will be informed to the organs of the Legislative And Judiciary Powers, the Union Public Prosecutor's Office and the Union Public Defensoria within the time limit laid down in § 4º of the art. 23.

§ 3º Do not constitute expenses with personnel and social charges relating to the payment of pre-school assistance of dependents of civil servants, military and public servants, supplementary health of civil servants, military, public servants and their dependants, daily, pharding, food or meal, housing, transportation of any nature and cost aid relative to locomotion and installation expenses arising from change of head office and personnel handling.

§ 4º The expenses arising from the provision of special pensions provided for under specific laws will only be classified as personnel if linked to federal public office.

Art. 89. The Powers, the Union Public Prosecutor's Office and Public Defensoria of the Union shall make available and keep updated, on the respective websites, on the "Transparency" portal or similar, table, by body, municipality, foundation and state-owned company dependent, with the quantitative, by levels and the general total, of:

I-effective posts vacant and occupied by stable and non-stable servers and military posts, grouped by level and denomination ;

II-positions in commission and functions of confidence vacant and occupied by servers with and without bond with the federal public administration, grouped by level and ranking ; and

III-personnel hired for a given time, observed the provisions of § 1º of the art. 99.

§ 1º In the case of the Executive Power, liability can make available and update the information provided in the caput, it will be:

I-from the Ministry of Planning, Budget and Management, in the case of the personnel belonging to the organs of direct, municipal and founder public administration ;

II-of each dependent state-owned enterprise, in the case of its employees ; and

III-of every Command of the Armed Forces, in the case of its military.

§ 2º The table to which the caput refers will obey the model to be defined by the Federal Budget and Public Management Secretaries, the Ministry of Planning, Budget and Management, in conjunction with the technical bodies of the other Powers, the Union Prosecutor's Office and the Union Public Defensor

§ 3º It will not be considered as vacant posts and functions, for the purpose of this article, legal authorizations for the creation of effective posts and in commission and trust functions whose effectiveness is subject to the implementation of the conditions for which it treats § 1º of the art. 169 of the Federal Constitution.

§ 4º The provisions of this article also apply to indirect public administration, including regulatory agencies and boards of administration and tax.

§ 5º Caberá to the National Council of Justice to organize and make available the data referred to in this article, as far as the judiciary is concerned.

§ 6º The Powers, Union Public Prosecutor and Public Defensoria of the Union shall inform the Federal Budget Office of the Ministry of Planning, Budget and Management, until April 30, 2015, the address on the website in which the table referred to in the caput has been made available.

Art. 90. In the financial year 2015, observed the provisions of the art. 169 of the Federal Constitution and the art. 93 of this Act, only servers can be admitted if, cumulatively:

I-there are vacant public posts and jobs to be filled, demonstrated in the table referred to in art. 89 ;

II-there is sufficient prior budgetary allocation for the spending of the expenditure ; and

III-is observed the limit provided for in art. 88.

Art. 91. In the 2015 financial year, the realization of extraordinary service, when the expenditure is extrapolated 95% (ninety-five per cent) of the limits referred to in art. 20 of the Tax Responsibility Act, except for the case provided for in the inciso II of § 6º of the art. 57 of the Federal Constitution, can only occur when intended for the fulfillment of relevant public interests arising from emergency situations of risk or injury to the society.

Single Paragraph. The authorization for the achievement of extraordinary service, under the Executive Power, under the conditions set forth in the caput, is the sole competence of the Minister of State for Planning, Budget and Management.

Art. 92. The bills and provisional measures related to increased spending on personnel and social charges should be accompanied by:

I-assumptions and calculation methodology used, as it lays out art. 17 of the Fiscal Responsibility Act ;

II-demonstration of the impact of the expenditure on the proposed measure, by power or organ referred to in art. 20 of the Tax Responsibility Act, highlighting assets, inactives and pensioners ;

III-manifestation of the Ministry of Planning, Budget and Management, in the case of the Executive Power, and of the own organs of the Legislative And Judiciary Powers, the Union Prosecutor's Office and the Defensoria Public of the Union, on merit and the budgetary and financial impact ; and

IV-opinion or proof of request for an opinion on the fulfillment of the requirements of this article, of the National Council of Justice and the National Board of the Public Prosecutor's Office, of which they treat the arts. 103-B and 130-A of the Federal Constitution, respectively, dealing with bills of initiative of the Judiciary Power and the Union Public Prosecutor's Office.

§ 1º It does not apply to the provisions of the inciso IV of the caput to the bills referring exclusively to the Supreme Court, the National Board of Justice, the Federal Prosecutor's Office and the National Council of the Public Ministry.

§ 2º The bills or provisional measures provided for in this article and the laws arising therefrom, shall not be able to contain any device with financial effects prior to the entry into force or to the full effectiveness.

§ 3º Exceed from the provisions of this article the transformation of posts which, justifiably, do not entail increased expense.

§ 4º Applies the provisions of this article to the military of the Armed Forces.

Art. 93. For fulfillment of the provisions in the inciso II of § 1º of the art. 169 of the Federal Constitution, observed the incision I of the same paragraph, shall be allowed the personnel expenses relating to the granting of any advantages, increases in remuneration, creation of posts, jobs and functions, changes in structure of careers, as well as admissions or hiring to any title, from civilians or military, up to the amount of the quantities and the budgetary limits set out in the specific Annex to the Budget Act of 2015, whose values should appear in the programming budget and be compliant with the limits of the Fiscal Responsibility Act.

§ 1º The Annex referred to in the caput shall contain authorization only when amstop by proposition, the stepping up of which has been initiated in the National Congress until the date of publication of this Act, and shall have the corresponding budget limits discriminated against, by Power, Union Public Prosecutor and Public Defensoria of the Union and, when it is the case, by organ referred to in art. 20 of the Fiscal Responsibility Act, with the respective:

I-quantifications for the creation of posts, functions and jobs, specifically identifying the bill, the interim measure, or the corresponding law ;

II-quantifications for the proofing of posts, functions and jobs ; and

III-specifications concerning advantages, pay increases, and changes in career structures, identifying the bill, the interim measure or the corresponding law.

§ 2º The Annex in which it treats § 1º shall consider, in a segregated manner, proper and creation of posts, functions and jobs, expressly state the budget credit containing the endowment of the values authorized in 2015 and will be accompanied by the figures for annualized expenditure, provided its update by the Ministry of Planning, Budget and Management, during the consideration of the project in the National Congress, within the time limit set by § 5º of the art. 166 of the Federal Constitution.

§ 3º For the purposes of drawing up the Annex provided for in § 1, the Legislative And Judiciary Powers, the Union Public Prosecutor's Office and the Union Public Defensoria shall present and the sector organs of the System of Federal Planning and Budget will submit the relation of the intended modifications to the Federal Budget Office of the Ministry of Planning, Budget and Management, along with their respective budget proposals, demonstrating the compatibility of the modifications with the said proposals and with the provisions of the Tax Liability Act.

§ 4º The Powers, Union Public Prosecutor and Public Defensoria of the Union shall publish in the Official Journal of the Union, up to thirty days after the publication of the 2015 Budget Act, demonstrative of the balances of the authorizations for the development of posts, jobs and functions, mentioned in the caput, set out in the specific Annex to the Budget Act of 2014, which may be used in the financial year 2015, provided that the existence of availability is proven budget for the fulfillment of the respective budgetary impacts in the financial year 2015.

§ 5º In the use of the permits provided for in the caput and in the ascertaining of the balances of which it treats § 4º, acts practiced in judicial rulings should be considered.

§ 6º The implementation of changes in personnel expenses and social charges, provided for in art. 92, shall be conditional on the observance of the limits set for the financial year 2015 and provided that there is authorized allocation under this article, equal to or greater than half of the annualized budgetary impact.

§ 7º The provisions in the inciso I of § 1st apply to the transformation of vacant posts that entails increased expenditure.

§ 8º The bills and provisional measures that create posts, jobs or functions to be provided after the exercise in which they are edited should contain a suspensive clause of their effectiveness until see the authorisation and endowment in the Annex to the budget law corresponding to the financial year in which they are provided, not being authorised or the contracting while not published the respective budget law with sufficient endowment.

§ 9º The appropriations corresponding to the Annex for which it treats § 1º of this article, when relating to Law Projects and similar, shall be allocated in the proposal and in the budget law in contingency reserve and will be remanded when the implementation of the permit contained there.

Art. 94. Acts of provements and vacancies of effective and commissioned positions as well as trustworthiness functions within the Powers, the Union Public Prosecutor's Office and the Union Public Defensoria, shall be compulsory to be published in organ officer of the press and made available on the websites of the respective organs on the internet.

Single Paragraph. In the budget execution, the expense of posts in commission in specific subelement should be evidenced. Art. 95. It shall be authorized, pursuant to Law No. 10,331 of December 18, 2001, the general review of remuneration, allowances, probates and pensions of the members of Power and the active and inactive servants of the Executive, Legislative and Judiciary Powers, as the Union Public Prosecutor's Office and Public Defensoria of the Union, the federal public authorities and foundations, whose percentage will be defined in specific law.

Art. 96. It is authorized to review the remuneration of the active and inactive military and pensioners, whose percentage will be defined in specific law.

Art. 97. The payment of any expenditure increases with personnel arising from administrative or judicial measures that do not fall within the requirements of the arts. 88, 91, 93, 95 and 96 will depend on the opening of additional credits.

Art. 98. The bimonthly fiscal execution report that it treats § 3º of the art. 165 of the Federal Constitution shall contain, in annex, the discrimination of expenditure on personnel and social charges, including the quantitative of personnel, so as to highlight the values expended with fixed maturities and advantages, variable expenses, charges with pensioners and inactives and social charges for:

I-civil personnel of direct public administration ;

II-military personnel ;

III-servers of the authorities ;

IV-servers of the foundations ;

V-employees of companies that integrate Fiscal Budgets and Social Security ;

VI-expenses with posts in commission ; and

VII-contractor for a given time, when couber.

§ 1º The Office of Public Management of the Ministry of Planning, Budget and Management will unify and consolidate the information on personnel expenses and social charges of the Executive Power.

§ 2º The organs of the Legislative And Judiciary Powers, the Union Public Prosecutor's Office and Public Defensoria of the Union shall forward, in a magnetic medium, to the Registry referred to in § 1º information regarding the quantitative of servers and personnel expenses and social charges, as model by it established.

Art. 99. For ascertaining the expenditure on personnel, provided for in art. 18 of the Tax Liability Act, the expenses for hiring staff for a given time determined to meet the temporary need for exceptional public interest, under Law No. 8,745, 1993, as well as those for the expenses with third party services when they characterize replacement of servers and public employees.

§ 1º The expenses relating to the hiring of personnel for a given time referred to as the caput, when they characterize replacement of servers and public servants, should be classified in GND 1, unless otherwise specified in the legislation in force.

§ 2º The provisions of § 1º of the art. 18 of the Tax Liability Act applies exclusively for purposes of calculating the limit of total expenditure on personnel, not being in classificable expenses in GND 1.

Art. 100. They apply to the military of the Armed Forces and to the dependent state enterprises, in what couber, the devices of this Chapter.

Art. 101. (VETADO).

Section II

From Expenses With Benefits to Servers, Employees and their Dependents

Art. 102. The limit on the 2015 budget proposal, for the Powers, the Union Public Prosecutor and Public Defensoria of the Union, concerningthe food stamp or meal, pre-school assistance, medical and dental assistance, in this included the periodic examinations, and the transport stamp, will correspond to the annual projection, calculated from the expense in force in March 2014, compatibilized with the expenses submitted up to that month and the possible additions, in the form of the law.

§ 1º The inclusion of resources in the Project and the 2015 Budget Act to meet the expenses of which it treats the caput is conditioned on the information of the effective number of beneficiaries in their respective targets, existing in March 2014, plus the anticipated number of admission of beneficiaries from possessions and hiring over the course of 2014 and 2015.

§ 2º The result of the division between the resources allocated in the budgetary actions concerning the related benefits in the caput and the predicted number of beneficiaries should correspond to the per capita value practiced within each organ or budget unit.

Art. 103. The Powers, the Union Public Prosecutor and Public Defensoria of the Union shall make available and maintain updated, on the respective websites, on the "Transparency" portal or similar, table with the totals of beneficiaries according to each benefit referred to in art. 102, by organ and entity, as well as the respective legal acts concerning their values per capita.

§ 1º In the case of the Executive Power, the responsibility for the provision of the information provided in the caput will be:

I-from the Ministry of Planning, Budget and Management, in the case of the personnel belonging to the organs of direct, municipal and founder public administration and their dependents ;

II-of each dependent state company, in the case of their employees and their dependents ; and

III-of every Command of the Armed Forces, in the case of the military and its dependents.

§ 2º The table referred to in the caput shall comply with the model to be defined by the Federal Budget and Public Management Secretaries, Ministry of Planning, Budget and Management, in conjunction with the organs technicians of the other Powers, the Union Prosecutor's Office and the Union Public Defensoria

§ 3º The Powers, Union Public Prosecutor and Public Defensoria of the Union shall inform the Federal Budget Office of the Ministry of Planning, Budget and Management, until April 30, 2015, the address on the website in which the table referred to in the caput has been made available.

Art. 104. The possible availabilities of budget appropriations classified as mandatory expenses, relating to benefits-food or meal, pre-school assistance, medical and dental assistance of civilians and military, pharding and movement of military personnel and aid-transportation, can only be remanded for the fulfillment of other expenses after meeting all the supplementation needs of the mentioned allocations under the budget units, respectively, of the Executive Power or of each budgetary body of the Legislative And Judiciary Powers, the Union Public Prosecutor's Office and the Union Public Defensoria.

Art. 105. It is vetoed the readjustment, in the financial year 2015, in percent above the variation in the 2014 financial year, the IBGE's National Wide Consumer Price Index-IPCA, benefits-food or meal and pre-school assistance, when the per capita value in force of the benefit paid by the organ or entity within the Powers, the Union Public Prosecutor and Public Defensoria of the Union, is higher than the per capita value of the Union, for each of the said benefits, practiced in the month of March 2014.

Single Paragraph. For the purposes of ascertaining the per capita values referred to in the caput, the organs of the Powers, the Union Public Prosecutor's Office and Public Defensoria of the Union shall refer to the Federal Budget Office of the Ministry of Planning, Budget and Management, when submission of the information dealing with the inciso XII of Annex II, copy of the legal acts relating to the cited values in its scope in the month of March 2014, which will serve as a basis, in conjunction with the physical quantitative constants of the Budget Proposal for 2015, for the edition of portaria, by the said Registry, which will disclose the per capita value of the Union that it treats the caput.

CHAPTER VII

DA POLICY OF APPLICATION OF THE RESOURCES OF THE OFFICIAL FINANCIAL AGENCIES OF FOMENTING

Art. 106. Official financial agencies of fomenting, respected their specificities, will observe the following priorities:

I-for the Federal Economic Box, reduction of housing deficit and improvement of living conditions of populations in poverty situation, especially when they benefit elderly, persons with disabilities, peoples and traditional communities, women heads of family and military of the Armed Forces who live in areas considered risk, via funding and housing projects of social interest, investment projects in sanitation and development of urban and rural infrastructure ;

II-for the Banco do Brasil S.A., increase in food supply for the domestic market, especially from the basic basket food and by means of incentives to family-run programs, and the supply of agricultural products for export and intensification of Brazil's international exchanges with its partners, encouraging the competiveness of Brazilian companies abroad ;

III-for the Bank of Northeast Brazil S.A., Banco do Amazonia S.A., Banco do Brasil S.A. and Federal Economic Box, stimulus to job creation and broadening the supply of popular consumer products, upon support for the expansion and development of the artisanal workers' cooperatives, extractivism, the manejo of forests of low impact, the activities developed by traditional peoples and communities, small-sized farming, fishing and micro, small and medium-sized enterprises ;

IV-for the National Bank for Economic and Social Development-BNDES:

a) development of production cooperatives, micro, small and medium-sized enterprises, targeting growth of 50% (fifty per cent) of applications intended for those segments, relative to the average of the last three exercises as long as there is enabled demand ;

b) funding for programs of the 2012-2015 Pluriannual Plan, especially the productive activities that provide for the reduction of gender and ethnic-racial inequalities ;

c) productive restructuring, with a view to stimulating the domestic and external competitiveness of domestic companies, as well as support for sectors harmed by the currency valuation of the national currency ;

d) funding in the areas of health, education, environment, including prevention, reduction and combating desertification, infrastructure, including mobility and urban transport, cabotage navigation and expansion of the canalized gas distribution urban networks, and the public sector projects, in addition to the expense of custi ;

e) financing for investments in the area of generation and transmission of electric power, transportation of natural gas through pipelines, as well as for programmes concerning efficiency in the use of the sources of energy, including alternative sources ;

f) funding for geological, geotechnical and environmental projects associated with municipal programs for improving territorial management and identifying areas of risk ;

g) reduction of regional, social, ethnic-racial and gender inequalities, through support for the deployment and expansion of productive activities ;

h) funding for the support for the expansion and development of enterprises of solidary economy and family farming, agroecological and organic production, local productive arrangements and the cooperatives, as well as of the African-Brazilian and indigenous endeavors ;

i) funding for income and employment generation through microcredit, with an emphasis on ventures lead by African-Brazilians, indigenous people, women, or people with disabilities ;

j) development of production and distribution projects of national gas and national biofuels ;

k) financing for the textile, fisheries, moveleiro, fruticultural and courier sectors, aiming at the growth of 50% (fifty per cent) of the applications intended for these segments, in relation to the average of the last three financial years, provided that there is enabled demand ;

l) funding for import substitution projects in the productive chains in the industrial machinery sectors, mobile transportation equipment, machines and tools, electronics, chemical and pharmaceutical products and raw materials for agriculture ;

m) funding of projects and endeavors aimed at the productive chain of solid waste recycling with sustainable technologies ; and

n) funding for the national technological development of inputs and equipment facing the area of health ;

V-for the Financial of Studies and Projects-FINEP and the BNDES, promotion of the development of infrastructure and industry, agriculture and agro-industry, with an emphasis on fostering research, the public software, open source software, scientific and technological empowerment, improving the competitiveness of the economy, structuring units and productive systems geared towards strengthening Mercosur, generating jobs and reducing the environmental impact ; and

VI-for the Bank of Amazon S.A., Banco do Northeast Brazil S.A. and Banco do Brasil S.A., reduction of social, gender, ethnic-racial, inter and intrarregional inequalities, in the North, Northeast Regions, with an emphasis on the region of the semi-arid, and Midwest of the Country, observed the guidelines laid down in Politics National Regional Development, upon support for projects aimed at the best use of the opportunities for economic development-social development and greater efficiency of the managerial instruments of the Constitutional Funding Funds of the North-FNO, from Northeast-FNE and the Midwest-FCO.

§ 1º The grant or renewal of any loans or financing by the official financial agencies of fomenting will not be permitted:

I-to companies and entities of the private or public sector, including to States, the Federal District and Municipalities, as well as their entities from indirect public administration, foundations, companies public, other companies' mixed economy companies in which the Union, directly or indirectly, detain the majority of the social capital entitled to vote, which are default with the Union, its organs and entities of the direct and indirect Administrations and with the Service Time Guarantee Fund ;

II-for acquisition of public assets included in the National Unestatisation Plan ;

III-for importation of products or services with similar national holder of equivalent quality and price, except whether it is manifestly demonstrated the impossibility of the supply of the product or provision of the service by company with registered office in the Country ; and

IV-for institutions whose leaders are convicted of child labor, slave labor, crime against the environment, moral or sexual harassment or racism.

§ 2º In exceptional cases, BNDES may, in the process of privatization, finance the buyer, provided that it is authorized by specific law.

§ 3º Integrate the report that it treats § 3º of the art. 165 of the consolidated Federal Constitution on loans and financing, including the lost fund, of which it will constarter, broken down by region, Federation unit, activity sector, border of the border and the source of the resources applied, in line with the inciso XIII of Annex II:

I-previous balances ;

II-grants in the period ;

III-receipts in the period, discriminating against depreciation and charges ; and

IV-current balances.

§ 4º The Executive Power shall demonstrate, in public hearing before the Joint Committee referred to in § 1º of the Art. 166 of the Federal Constitution, in May and September, convened at minimum thirty days in advance, the adherence of the applications of the resources of the official financial agencies to foster that it treats this article to the policy stipulated in this Act, as well as implementation of the application plan provided for in the inciso XIII of

§ 5º The official financial agencies of fomenting should still:

I-keep updated, on the internet, reports of your credit operations, detailed in the form of the inciso XIII of Annex II ;

II-observe the guideline of reducing unemployment levels, as well as gender, race, ethnicity, generational, regional and disability inequalities with disabilities, when applying their resources ;

III-publish, until April 30, 2016, on their respective internet transparency pages, in the Section to which the art refers. 8º of Law No. 12,527 of November 18, 2011, annual report of the impact of its credit operations on combating the inequalities mentioned in the incision II of this paragraph ;

IV-consider, as a priority, for the provision of loans or financing, companies that develop socio-environmental responsibility projects ; that integrate local productive chains ; that employ persons with disabilities in higher proportion than required in art. 110 of Law No. 8,213 of July 24, 1991 ; or that adopt policies for employee participation in profits ;

V-adopt measures aimed at the simplification of procedures for the granting of loans and financing for micro and small businesses ;

VI-(VETADO) ;

VII-publish annual report of the implementation of the socio-environmental liability policies containing the action plan and evaluation of its implementation and the measures adopted for risk management socio-environmental.

§ 6 ° It is vetoed the imposition of criteria or requirements for granting credit by the empowered Financial Agents not to be delineated and set originally by the Official Financial Agencies of Foster for the diverse lines of credit and productive sectors.

Art. 107. The charges for loans and financing granted by the agencies may not be lower than the respective capping and administration costs, ressaved as provided for in Law nº7.827 of September 27, 1989.

CHAPTER VIII

DAS CHANGES IN THE LEGISLATION AND ITS BUDGETARY ADEQUACY

I Section

General Provisions on Budgetary Suitability of Changes in Legislation

Art. 108. The legislative propositions and their amendments, as per art. 59 of the Federal Constitution, which directly or indirectly imports or permits decreased revenue or increase in Union expenditure, shall be accompanied by estimates of such effects in the financial year in which they enter into force and in the two subsequent, detailing the respective calculation memory and corresponding compensation, for the purpose of budgetary and financial adequacy and compatibility with the constitutional and legal provisions governing matter.

§ 1º The organs of the Powers, the Union Public Prosecutor's Office and Public Defensoria of the Union shall forward, when requested by Chairperson of the Collegiate Body of the Legislative Power, dismissed deliberation expressed by the collegiate, within the maximum period of sixty days, the budgetary and financial impact on the legislative proposition, in the form of estimation of the decrease in revenue or increase in expenditure, or will offer the technical subsidies for accomplish it.

§ 2º The organs mentioned in § 1º shall assign the organ of its administrative structure to the responsibility for compliance with the provisions of this article.

§ 3º The estimate of the financial budgetary impact provided for in this article should be drawn up or approved by the competent body of the Union and accompanied by the respective calculation memory.

§ 4º The remission to future legislation, expenditure stopper or posteration of the financial-financial impact does not elder the necessary estimate and corresponding compensation provided in the caput.

§ 5º The provisions of this Chapter apply also to the propositions arising from the provisions of the incisos XIII and XIV of the art. 21 of the Federal Constitution.

§ 6º It will be considered incompatible with the proposition that:

I-increase expenditure on deprivation initiative, in the terms of the arts. 49, 51, 52, 61, 63, 96 and 127 of the Federal Constitution ; and

II-change spending with personnel, in the terms of art. 169, § 1º, of the Federal Constitution, granting increase that results in:

a) sum of the permanent remunerative plots in excess of the limit set in the inciso XI of the art. 37 of the Federal Constitution ; or

b) expense, by Power or organ, above the limits set in the arts. 20 and 22, single paragraph, of the Fiscal Responsibility Act ;

III-create or authorize the creation of accounting or institutional funds with union resources and:

a) do not contain specific standards on the management, operation and control of the fund ; or

b) set assignments to the fund that can be carried out by the departmental structure of the federal public administration ; or

IV (VETADO).

§ 7º The provisions of this Act shall apply even to the legislative propositions mentioned in the caput which are in the course of the National Congress.

§ 8º The proposals for acts that result in the creation or increase of compulsory expenditure of continued character, understood the one that constitutes or comes to be in constitutional or legal obligation of the Union, in addition to meeting the willing in the arts. 16 and 17 of the Tax Liability Act, they should, in advance of their edition, be referred to the following bodies in order to demonstrate on the budgetary and financial compatibility and adequacy:

I-within the framework of the Executive Power, the Ministries of Planning, Budget and Management and the Finance ; and

II-within the scope of the other Powers, the Public Prosecutor's Office and the Union Public Defensoria, to the competent bodies, including those referred to in § 1º of the art. 22.

§ 9º Only by means of law may be granted increase of transitional plots, which do not incorporate maturities or salaries, on vacation, staying allowance, exercise of electoral function and others of an eventual nature as retributions, plots or advantages with constitutional prediction.

§ 10. (VETADO).

§ 11. (VETADO).

§ 12. The provisions of the inciso IV of § 6º shall not apply to the expenses to which the inciso IV of the art is referred. 7 ° of the Federal Constitution.

§ 13. For the purposes of the evaluation demanded by the paragraph "b" of the § 6th § 6th and calculation of the estimate of the budgetary and financial impact, the constant net current revenue of the Fiscal Management Report of the time of evaluation will be used.

Section II

Changes in Tax Legislation and Too Many Revenue

Art. 109. Only the draft law or edited the provisional measure that instituts or changes public revenue when accompanied by the corresponding statement of the estimate of the impact on the fundraising, duly justified shall be approved.

§ 1º The creation or alteration of linked nature tributes will be accompanied by demonstration, duly justified, of their need to offer the public services to the taxpayer or to exercise of police power over the activity of the taxable person.

§ 2º The grant or extension of incentives or benefits of a tax, financial, creditor or heritage nature intended for the region of the semi-arid will include the northern region of Minas Gerais.

§ 3º Propositions that deal with revenue waiver, albeit subject to global limits, should be accompanied by estimate of the financial impact and corresponding compensation, consignment goal, as well as meet the conditions of art. 14 of the Fiscal Responsibility Act.

§ 4º (VETADO).

§ 5º The approved bills or provisional measures that result in revenue waiver on the grounds of granting or extending incentive or benefit of a tax, financial, creditor or patrimonial, or which link revenue to expenses, organs or funds, should contain clause of validity of at most five years.

Art. 110. In the estimation of revenue and the fixing of the expenditure of the Budget Bill of 2015 and the respective Act, the effects of proposed changes in tax legislation and contributions may be considered, including when if address revenue decousion, which are the subject of proposed constitutional amendment, bill or provisional measure that is in plotting in the National Congress.

§ 1 ° If estimated revenue, in the form of this article, in the 2015 Budget Bill:

I-will be identified the propositions of changes in the legislation and specified the expected variation in revenue, as a result of each of the proposals and their devices ; and

II-the conditional expenditure on the approval of the respective changes in the legislation will

§ 2º Should the proposed amendments not be approved, or are partially, up to sixty days after the publication of the Budget Act of 2015, so as not to allow the integration of resources expected, the appropriations to the said revenue account will be cancelled, upon decree, in the subsequent thirty days, observed the following criteria, for mandatory sequential application and linear cancellation, until completion of the value required for each revenue source:

I-up to 100% (one hundred per cent) of the appropriations for new project subtitles ;

II-of up to 60% (sixty per cent) of appropriations for subtitles of projects in progress ;

III-of up to 25% (twenty-five per cent) of appropriations for maintenance actions ;

IV-of the remaining 40% (forty per cent) of the appropriations for subtitles of ongoing projects ; and

V-of the remaining 75% (seventy-five per cent) of the appropriations for maintenance actions.

§ 3º The exchange of the sources of conditional resources, set out in the Budget Act of 2015, by the respective definitive sources, whose changes in the legislation have been passed, will be made up to thirty days after the publication of the mentioned Law or of the said amendments.

§ 4º In the event of non-approval of the proposed changes in the caput, the substitution of the sources conditioned by excess collection from other sources, before cancellation, may be made. provided for in § 2º.

§ 5º The scheduled programming service under the terms of the

§ 2º shall be made by means of the opening of supplementary credit.

Art. 111. Without prejudice to the provisions of the art. 110, the revenue estimates contained in the Budget Bill and the respective Law will be able to consider the fiscal disonerations that will be undertaken and will produce effects in the financial year 2015.

CHAPTER IX

DAS PROVISIONS ON SURVEILLANCE BY PODER LEGISLATION AND ON THE WORKS AND SERVICES WITH EVIDENCE OF SERIOUS IRREGULARITIES

Art. 112. The 2015 Budget Law Project and the respective Law will be able to contemplate subtitles concerning works and services with indications of serious irregularities, remaining the physical, budgetary and financial execution of the respective contracts, arrangements, steps, installments or subexcerpts set out in the annex referred to in § 2º of the art. 9º conditional on the prior deliberation of the Joint Commission referred to in § 1º of the art. 166 of the Federal Constitution, observed the provisions of art. 71, § § 1 and 2º, of the Federal Constitution, and at art. 116, § § 3º and 4º, of this Act.

§ 1º For the purposes of this Act, they are understood to be:

I-physical execution, the realization of the work, provision of the good or delivery of service

II-budget execution, commitment and settlement of the expenditure, including its enrollment in remains to be paid ;

III-financial execution, the payment of the expense, including from the remains to be paid ;

IV-indications of serious irregularities with recommendation of stoppage-PGI, the materially relevant acts and facts in relation to the total contractor value presenting potentiality of occasioning damage to the eryary or to third parties and that:

a) can lead either tender or contract procedure nullity ; or

b) set up serious deviations with respect to the constitutional principles to which the federal public administration is subjected ;

V-indication of serious irregularity with partial retention recommendation of values-IGR, the one which, while meeting the conceptuation contained in the inciso IV of § 1st, allows the continuity of the work since there is authorization from the contractor for retention of values to be paid, or the submission of sufficient guarantees to prevent the possible damage to the eryary, up to the decision of merit on the reported indictment ; and

VI-indication of serious irregularity that does not prejudice the continuity-IGC, the one who, while it manages citation or hearing of the responsible, does not meet the conceptuation contained in the incisors IV or V of § 1 °.

§ 2º The expense payers and the budget sector bodies should arrange for the blocking, in the systems of their own, of the physical, budgetary and financial execution of contracts, arrangements, steps, parcels or subexcerpts listed in the Annex referred to in § 2 ° of the art. 9º, remaining in that situation until the deliberation to the contrary of the Joint Committee referred to in § 1 ° of the art. 166 of the Federal Constitution.

§ 3º They are not subject to the blocking of the execution, referred to in § 2nd, cases for which sufficient guarantees have been submitted to full coverage of the potential damage to the eryary, in the terms of the relevant legislation, observed art. 71, § § 1º and 2º, of the Federal Constitution, and guarantees are allowed to be submitted as the services on which it falls to the point of serious irregularity are executed.

§ 4º The opinions of the Joint Commission referred to in § 1º of the art. 166 of the Federal Constitution on works and services with indications of serious irregularities should be substantiated, explaining the reasons for deliberation.

§ 5º The inclusion, in the 2015 Budget Bill and in the respective Law, as well as in additional credits, of subtitles concerning works and services with indications of serious irregularities will obey, wherever possible, to the same constant budgetary classification of the previous budget laws, adjusted to the law of the multiannual plan, as the case may be.

§ 6º Applies the provisions of this article, in what couber, to changes arising from additional credits and to the physical, budgetary and financial execution of contracts, arrangements, steps, parcels or subexcerpts relating to the subtitles of which it treats the caput whose expenses have been inscribed on remains to be paid.

§ 7º The holders of the organs and of the performers and grantors shall suspend the authorizations for the physical, budgetary and financial execution of contracts, arrangements, steps, installments or subexcerpts relating to the subtitles of which it treats the caput, situation this must be maintained until the deliberation to the contrary of the Joint Committee referred to in § 1º of the art. 166 of the Federal Constitution, in the terms of art. 71, § § 1º and 2º, of the Federal Constitution and the art. 116 of this Act.

§ 8º The suspension of which treats § 7º of this article, observed art. 71, § § 1º and 2º, of the Federal Constitution, may be avoided at the discretion of the Joint Committee referred to in § 1º of the Art. 166 of the Federal Constitution, should organs and performers adopt corrective measures for the sanitation of possible failures or if sufficient guarantees are offered to full coverage of the alleged potential damage to the eryary, pursuant to § 3º.

§ 9º The classification, by the Court of Auditors of the Union, of the audit findings in the modalities provided for in the incistes IV and V of § 1º, shall be given by monocratic or collegiate decision, which shall be delivered within the maximum period of forty days rather than the completion of the audit by the technical unit, within which the preliminary demonstration opportunity, in fifteen days rather than in the courts, to the organs and entities to which it is to be ensured, have been attributed the alleged irregularities.

§ 10. The framework in the classification referred to in § 9º may be reviewed at any time upon subsequent monocratic or collegiate decision of the Court of Auditors of the Union in the face of new elements of fact and of law submitted by the interested.

Art. 113. The National Congress will take into consideration, in its deliberation by the blocking or unlocking of the physical, budgetary and financial execution of contracts, arrangements, steps, installments or subexcerpts relating to the subtitles of works and services with indications of serious irregularities, the classification of the severity of the indication, in the terms set out in the incisos IV, V and VI of § 1º of the art. 112, and the reasons given by the bodies and entities responsible for the implementation, in particular:

I-the social, economic and financial impacts arising from the delay in fruition of the benefits of the population venture ;

II-the social, environmental and safety risks of the local population arising from the delay in the fruition of the benefits of the venture ;

III-the social and environmental motivation of the venture ;

IV-the cost of deterioration or loss of acquired materials or services performed ;

V-the expenses necessary for the preservation of the facilities and services already performed ;

VI-the expenses inherent in demobilization and the subsequent return to activities ;

VII-the measures effectively adopted by the holder of the organ or entity for the sanitation of indications of wrong-appointed irregularities ;

VIII-the total cost and the stage of physical and financial execution of contracts, arrangements, works or parcels involved ;

IX-direct and indirect jobs lost in reason of the shutdown ;

X-costs for realisation of new tender or celebration of new contract ; and

XI-cost of opportunity of the capital during the period of shutdown.

§ 1º The submission of the reasons for the caput is a responsibility:

I-of the holder of the body or of the federal entity, executor or concetor, responsible for the work or service in which there has been evidence of irregularity, within the framework of the Executive Power ; or

II-of the holder of the organ of the Legislative And Judiciary Powers, the Union Public Prosecutor's Office and the Union Public Defensoria, for the works and services implemented in the respective scope.

§ 2º The reasons for this article will be forwarded to the National Congress, in writing, by those responsible mentioned in § 1 °:

I-for the works and services constant in the relationship of which it treats the inciso I of the art caput. 114, within the time limit referred to in art. 10 ;

II-for the works and services constant in the relationship of which it treats the inciso II of the art caput. 114, within up to fifteen days of the publication of the judgment of the Court of Auditors of the Union which approves the final form of the said relationship ; and

III-in the case of information forwarded in the form of art. 117, in up to fifteen days from the receipt of the monocratic decision or the publication of the judgment referred to in § 9º of the art. 112.

§ 3º It is provided to those responsible mentioned in § 1º, and to the holder of the body or entity responsible for their respective hiring, to submit the reasons for this article also to the Tribunal of Union Accounts during the surveillance actions of the venture.

§ 4º The omission in the provision of the information, in the form and within the time limits of § 2º, shall not prevent the decisions of the Joint Commission referred to in § 1º of the art. 166 of the Federal Constitution and the National Congress, nor will it delay the application of any of its deadlines for plotting and deliberation.

§ 5º For the purposes of this article, the Court of Auditors of the Union will subsidize the deliberation of the National Congress, with the sending of information and assessments about potential economic and social damage advinds of the shutdown, addressing, among others, the related elements in the incisos I to XI of the caput of this article.

Art. 114. For the purposes of the provisions in the inciso V of § 1º of the art. 59 of the Tax Responsibility Act and § 2º of the art. 9º of this Act, the Court of Auditors of the Union shall forward:

I-to the Federal Budget Office of the Ministry of Planning, Budget and Management and the sector bodies of the Federal Planning and Budget System, up to 1º of August 2014, the relationship of the works and services with evidence of serious irregularities, with the corresponding database specifying the current institutional, functional and programmatic classifications, with the respective numbers of contracts and arrangements in the form of Annex VI of the Budget Law of 2014, increased the estimated global cost of each listed work or service and the respective stage of physical execution, with the date to which this information relates ; and

II-to the Joint Commission referred to in § 1º of the art. 166 of the Federal Constitution, until seventy days after the forwarding of the Budget Law Project, the updated relation of contracts, arrangements, steps, plots or subexcerpts relating to the subtitles in which evidence is identified of serious irregularities, classified in the manner disposed of in the incisos IV, V and VI of § 1º of the art. 112, as well as the relation of those who, although they had a recommendation for the audit team's shutdown, were not the subject of a monocratic or collegiate decision within the time limit set out in § 9º of the art. 112, accompanied by copies in electronic means of the monocratic and collegiate decisions, the Reports and Votes that substantiate them and the audit reports of the works and the audited services.

§ 1º It is mandatory to specification of contracts, arrangements or editions concerning steps, plots or subexcerpts in which evidence of serious irregularities, as well as of the decision, has been identified monocratic or judgment to which the § 9º of the art refers. 112.

§ 2º The Court of Auditors of the Union shall keep the information on works and services with evidence of serious irregularities of which this article has been updated on its internet page.

Art. 115. The selection of the works and services to be audited by the Union Court of Auditors should consider, among other factors:

I-the authorized value and committed you in the previous year and in the current year ;

II-the projects of great vulture ;

III-the regionalization of spending ;

IV-the history of pending irregularities obtained from previous supervises and the recurrence of irregularities committed ; and

V-the works contained in Annex VI-Subtitles concerning Works and Services with Serious Irregularities of the Budget Law in force that were not the subject of further deliberation of the Tribunal Union accounts for regularity.

§ 1º The Court of Auditors of the Union shall, additionally, send information on other works or services in which evidence of serious irregularities has been found in other procedures supervisors carried out in the last twelve months, counted from the publication of this Act, with the degree of detailing set out in § 2º of this article and observed the incistes IV, V and VI of § 1º and § 9º of the art. 112.

§ 2º From the selection referred to in the caput will contain, for each supervised work, without prejudice to other data deemed relevant by the Union Accounts Court:

I-the institutional, functional and programmatic classifications, updated in accordance with the Budget Law of 2014 ;

II-your location and specification, with the steps, installments or subexcerpts and their respective contracts and arrangements, as the case is ;

III-the CNPJ and the social reason of the company responsible for the execution of the work or service in which evidence of serious irregularities has been identified, in accordance with the incisos IV, V and VI of § 1º of the art. 112, as well as the name of the organ or entity responsible for hiring ;

IV-the nature and classification of indications of irregularities in accordance with their gravity, as well as the pronouncement about the estimation of the potential value of the injury to the erary and of elements that recommend the preventive shutdown of the work ;

V-the arrangements already adopted by the Court of Auditors of the Union as to the irregularities ;

VI-the percentage of physico-financial execution ;

VII-the estimation of the value required for completion ;

VIII-the prior manifestations of the body or the audited entity to which the alleged irregularities have been attributed, as well as the corresponding decisions, monocratic or collegiate, with the reports and votes that will substantiate them, when there is ;

IX-the content of the eventual claims of defence presented and their appreciation ; and

X-the possible guarantees that it treats § 3º of the art. 112, identifying the type and the value.

§ 3º The budgetary units responsible for works and services which they construct, in two or more exercises, of the Annex referred to in § 2º of the art. 9º shall inform the Joint Committee with regard to § 1º of the art. 166 of the Federal Constitution, up to thirty days after the referral of the 2015 budget proposal, the arrangements made to remedy the irregularities pointed out in a decision of the Union Court of Auditors in the face of which no further appeal is made before that Court.

§ 4º For the purpose of the article § 4º of the art. 116, the Court of Auditors of the Union will forward information in which it will construct conclusive pronouncement as to serious irregularities that have not been confirmed or to its sanitation.

§ 5º Where the information forwarded by the Court of Auditors of the Union, in the terms of the caput, implicates previous deliberation reform, shall be evidenced by the reformed decision and the corresponding reformatting decision.

§ 6º The indications of irregularities raised by the Court of Auditors of the Union in audit process will delimit their scope, so any further evidence should be the subject of new process.

§ 7º Indices of irregularities already dealt with in a decision carried on trial in the Court of Auditors of the Union may not be the subject of further review with the same purpose except in the occurrence of facts new.

Art. 116. The Mixed Commission referred to in § 1º of the art. 166 of the Federal Constitution may hold public hearings with a view to subsidizing deliberations on the blocking or unlocking of contracts, arrangements, steps, plots or subexcerpts relating to subtitles in which they are identified indications of serious irregularities.

§ 1º Will be invited to the hearings the representatives of the Court of Auditors of the Union and of the bodies and entities involved, who will be able to expose the saner measures already taken and the reasons why the works under his responsibility should not be stalled, including those to which the art refers. 113, accompanied by the written justification of the holder of the organ or entity responsible for their respective hires.

§ 2º The deliberation of the Joint Commission referred to in § 1º of the art. 166 of the Federal Constitution resulting in the continuation of the execution of contracts, arrangements, steps, plots or subexcerpts relating to subtitles in which evidence of serious irregularities with recommendation of a shutdown is identified yet unsanctioned will depend on the assessment of the information received in the form of § 2º of the art 113 and prior to the public hearing provided for in the caput, when the potential damage of the shutdown for public administration and for society should be assessed.

§ 3º The decision by the shutdown or the continuity of works or services with indications of serious irregularities under § 2 shall be without prejudice to the continuity of the supervisory and the ascertaining of responsibilities of the managers who gave them cause.

§ 4º After the publication of the Budget Act of 2015, the blocking and unlocking of physical, budgetary and financial execution under this Chapter will give itself by means of legislative decree based on deliberation of the Joint Commission referred to in § 1º of the art. 166 of the Federal Constitution, to which it is to be disclosed, by the internet, the updated relationship of the subtitles it treats the caput.

Art. 117. During the financial year 2015, the Court of Auditors of the Union shall refer the National Congress and the body or the audited entity within up to fifteen days of the decision or judgment to which the art is referred. 112, § § 9º and 10, information relating to new indications of serious irregularities identified in contracts, arrangements, steps, parcels or subexcerpts relating to subtitles contained in the 2015 Budget Act, including with the information relating to physical, budgetary and financial executions, accompanied by the manifestations of the bodies and entities responsible for the works allowing for the analysis of the convenience and opportunity to block the respective physical executions, fiscal and financial.

§ 1º The Court of Auditors of the Union shall make available to the Joint Committee as referred to in § 1º of the Art. 166 of the Federal Constitution access to its electronic system of supervision of works and services.

§ 2º The processes relating to works or services that may be object of blocking in the terms of the arts. 112 and 113 shall be instructed and appreciated as a matter of priority by the Union Court of Auditors, and the decision shall indicate, in express manner, whether the irregularities initially pointed out have been confirmed and whether the challenged undertaking may have continuity without risk of significant damage are erary, within up to four months, counted from the communication provided for in the caput.

§ 3º The decision mentioned in § 2nd should relate all measures to be adopted by those responsible, with a view to the sanitation of serious irregularities.

§ 4º Following the manifestation of the body or entity responsible for the adoption of the corrective measures, the Court of Auditors of the Union shall give an opinion on the effective compliance with the terms of the decision that treats the § 2nd, within up to three months, counted from the date of delivery of the said demonstration.

§ 5º In the impossibility of meeting the deadlines stipulated in § § 2º and 4º, the Court of Auditors of the Union shall inform and justify to the National Congress the motivations of the delay.

§ 6º The Court of Auditors of the Union shall forward, by May 15, 2015, to the Joint Committee referred to in § 1º of the Art. 166 of the Federal Constitution report containing the adopted saner measures and the pendences relating to works and services with indications of serious irregularities.

§ 7º The Joint Commission referred to in § 1º of the art. 166 of the Federal Constitution will be able to hold public hearings, in the form of art. 116, to subsidize the consideration of the report that it treats § 6º.

Art. 118. (VETADO).

Art. 119. The Court of Auditors of the Union shall send to the Joint Commission referred to § 1º of the art. 166 of the Federal Constitution, up to thirty days after the forwarding of the 2015 budget proposal, framework-summary concerning the quality of implementation and the scope of goals and objectives of government programs and actions object of audits operational carried out, to subsidize the discussion of the 2015 Budget Law Project.

Art. 120. With a view to the appreciation of the 2015 budget proposal, the monitoring and budgetary surveillance to which the art is referred. 70 and the inciso II of § 1º of the art. 166 of the Federal Constitution, shall be ensured to the competent members and bodies of the Union Powers, including the Union Court of Auditors, the Federal Prosecutor's Office and the Union's General Controller, unrestricted access, for consultation, to the following systems or information, as well as the receipt of their data, in digital medium:

I-SIAFI ;

II-SIOP ;

III-Managerial Analysis System of Fundraising-ANGELA, as well as aggregated data statistics concerning the information contained in the income tax returns of physical persons and legal, respected the tax secrecy of the taxpayer ;

IV-Integrated Statistical Treatment System of Strategic Series-SINTHESIS ;

V-Information System of Statal-SIEST ;

VI-SIASG, including BuyasNet;

VII-General Information System of Grossing-INFORMAR ;

VIII-Cadastro of the qualified entities as OSCIP, maintained by the Ministry of Justice ;

IX-CNPJ ;

X-Information System and Support for Decision Tomb-SINDEC, of the National Department of Transportation Infrastructure-DNIT ;

XI-SICONV ;

XII-Monitoring System of the Growth-SISPAC Acceleration Program ;

XIII-DNIT Contract Monitoring System-SIAC ;

XIV-CNEA, of the Ministry of the Environment ;

XV-Information System on Public Budget in Health-SIOPS ;

XVI-Information System on Public Budgets in Education-SIOPE ; and

XVII-Contaxation and Tax Information System of the Brazilian Public Sector-SICONFI.

Single Paragraph. Citizens and non-profit entities, accredited in accordance with requirements set by the systems managers of the systems, will be able to be empowered to consult with the systems and cadasters of which this article is concerned.

Art. 121. In fulfillment to the art caput. 70 of the Federal Constitution, the unrestricted access referred to in art. 120 of this Act will also be ensured:

I-to members of the National Congress, for consultation with the systems or information referred to in the incisos II and V of the art. 120, at the highest levels of existing breadth, comprehension and detailing, and on its own initiative, at any time, to the other systems and cadasters ; and

II-to the information technology bodies of the House of Representatives and the Federal Senate, the provision, in electronic means, of the databases of the systems referred to in art. 120, salvaged those protected by legal secrecy, in format and periodicity to be defined in conjunction with the competent organ of the Executive Power.

Art. 122. (VETADO).

CHAPTER X

DA TRANSPARENCY

Art. 123. The organs of the Powers, the Union Public Prosecutor's Office and the Union Public Defensoria will disclose and keep updated, on the website of the awarding organ on the internet, relation of the private entities benefiting in the terms of the arts. 66 a 71, containing, at least:

I-name and CNPJ ;

II-name, function and CPF of the leaders ;

III-area of acting ;

IV-address of the registered office ;

V-date, object, value and number of the convenger or instrument congenic ;

VI-transferidor organ ;

VII-transferred values and their dates ;

VIII-edition of the champion and the respective instrument concluded ; and

IX-form of selection of the entity.

Art. 124. The budget bodies will keep updated on the internet the relationship of contractors, with their respective values paid in the last three years, and the full of contracts and arrangements, terms or congenial instruments in force, except for the secretive ones, in the terms of legislation.

Art. 125. Third party service hiring instruments should provide for the provision by the contracted company of information containing full name, CPF, office or activity exercised, lotion and place of exercise of employees at the contractor, to purposes of disclosure on the internet.

§ 1º Federal organs and entities are expected to disclose and quadrimestrally update the information provided in the caput.

§ 2º The disclosure provided for in the caput should conceal the first three digits and the two digits verifiers of the CPF.

Art. 126. The consultation sites for remuneration and grant received by members of Power and occupiers of office, rank, graduation, function and public employment made available by the Powers, Union Public Ministry and Public Defensoria of the Union shall recording reports in open and non-proprietary electronic formats, containing the completeness of the information made available in the consultation.

I Section

Advertising in the Elaboration and Approval of Budgets

Art. 127. The elaboration and approval of the Projects of the Budget Law of 2015 and of additional credits, and the implementation of the respective laws, should be carried out in accordance with the principles of advertising and clarity, promoting transparency of the tax management and allowing for the broad access of the society to all information concerning each of these steps.

§ 1º Will be released on the internet:

I-by the Executive Power:

a) the estimates of the recipes that it treats art. 12, § 3º, of the Fiscal Responsibility Act ;

b) the 2015 Budget Law Project, including in simplified version, its attachments and the supplemental information ;

c) the Budget Law of 2015 and its attachments ;

d) the additional credits and their attachments ;

e) the budgetary and financial execution, including from remains to be paid, with the breakdown of the shares and respective subtitles, identifying the ranked schedule with primary result identifier 3 (RP 3), per unit of the Federation, in a regionalized manner, by organ, budget unit, function and subfunction, monthly and accumulated ;

f) up to the twentieth day of each month, report comparing the monthly collection, held up to the previous month, of the revenue administered or accompanied by the Office of the Federal Revenue Office of Brazil, net of refunds and tax incentives, with the respective monthly estimates contained in the demonstratives that it treats the inciso XI of Annex II, as well as with possible reestimates carried out by law force ;

g) up to the twenty-fifth day of each month, report comparing the realized, monthly and accumulated revenue, with that provided for in the Budget Law of 2015 and in the collection schedule, discriminating against parcels primary and financial ;

h) until the sixtieth day after the publication of the Budget Act of 2015, cadaster of shares containing, at the very least, the code, title and description of each of the actions contained in the Fiscal Budgets and the Social follow-on, which may be updated, where necessary, provided that the changes do not extend or restrict the purpose of the action, substantiated in its constant title of the said Act ;

i) up to the thirtieth day after the closure of each bimer, exhibits relating to loans and financing, including the lost fund, consolidated by foster agency, drawn up according to the information and criteria contained in § 3º of the art. 106 ;

j) by September 15, annual report, regarding the previous financial year, of impact of programmes aimed at combating inequalities in gender, race, ethnicity, generational, regional and persons with disabilities ;

k) up to the sixtieth day after each semester, evaluation report of the CAP's actions and their consolidated targets, as well as the results of implementation and budget execution, financial, inclusive of remains to be paid, and, whenever possible, the stage of the monitored actions, by discriminating against the accumulated values until the previous exercise and those of the current financial year ;

l) demonstrative, updated monthly, from contracts, arrangements, repass contracts, or partnership terms regarding projects, discriminating against functional classifications and by programs, the unit budget, the contractor or the convener, the object and the deadlines for execution, the values and dates of the resource releases effected and to be effected ;

m) updated position monthly from the limits for commitment and financial motion by Executive Power body ;

n) monthly demonstration indicating the collection, in the month and accumulated in the exercise, separately, concerning judicial deposits and the parcelings amidst for tax recovery programs of the Registry of the Brazilian Federal Revenue Revenue ; the amounts of that collection ranked by tribute ; the values, by shared tribute, delivered to States and Municipalities, in respect of unclassified plots ; and the values, by shared tribute, delivered to States and Municipalities in definitive character ;

the) bimonthly demonstration of voluntary transfers carried out, per the benefit of the benefited Federation ;

p) demonstrative, updated quarterly, of the shares and their respective expenses aimed at the realization of the 2016 Olympics and Paraolympics ;

q) demonstrative of the financial flow of the pension scheme of federal public servants, with the discrimination of expenses per category of beneficiary and revenue by nature ;

r) the execution of the expenditure referred to in § 1º of the art. 18, per expense element ;

s) up to the twentieth day of each month, the monthly fundraiser, held up to the previous month, of the contributions to which the art refers. 149 of the Federal Constitution intended for autonomous social services, as well as their destination by beneficiary entity ;

t) (VETADO) ;

u) (VETADO) ;

v) (VETADO).

II-by the Joint Commission referred to in § 1º of the art. 166 of the Federal Constitution:

a) the updated relation of contracts and arrangements in which evidence of serious irregularities has been identified ;

(b) the report and the preliminary opinion, the setorial and final reports and the final opinion of the Commission, the amendments of each stage and their opinions and the autograph, concerning the Budget Bill of 2015 ;

c) the report and the preliminary opinion, the report and the final opinion of the Commission, the amendments of each stage and their opinions and the autograph, concerning the draft of this Act ;

d) the report and the opinion of the Commission, the amendments and their opinions and the autographs, relating to the bills and the provisional measures on additional credits ;

e) the relation of the amendments approved to the Budget Bill of 2015, identifying in each amendment, the type of author, the number and year of the amendment, the author and the respective code, the functional classification and programmatic, the subtitle and the endowment approved by the National Congress ; and

f) the relation of the constant precatories of the schedules of the Budget Law, up to thirty days after the publication of the Budget Act of 2015 ; and

III-by the Powers, by the Union Public Ministry and the Union Public Defensoria, on the website of each jurisdictional unit to the Court of Auditors of the Union, the Report of Management, the Report and the Certificate of Audit, the opinion of the internal governing body and the pronouncement of the Minister of State supervisor, or of the equivalent hierarchical level authority responsible for the accounts, members of the respective outlets or benefits of accounts, in up to thirty days after its submission to the Tribunal.

§ 2º For the purposes of meeting the provisions of paragraph "h" of the inciso I of § 1º, the Joint Committee referred to in § 1º of the art. 166 of the Federal Constitution is expected to send to the Executive Power, up to forty-five days after the publication of the 2015 Budget Act, information relating to the actions that have been included in the National Congress.

§ 3º The non-forwarding of the information that it treats § 2º will entail disclosure only of the cadaster of the actions contained in the Budget Law Project 2015.

Art. 128. For the purpose of holding the public hearing provided for in § 4º of the art. 9º of the Tax Responsibility Act, the Executive Power will forward to the National Congress, up to three days before the hearing or until the last day of the months of May, September and February, whatever occurs first, assessment reports of the primary surplus target, with the justifications for possible deviations and indication of the corrective measures adopted.

§ 1º The reports provided in the caput will contain also:

I-the constant parameters of the inciso XXI of Annex II, expected and effectively observed, for the quadrimaster and for the year ;

II-the stock and service of the federal public debt, comparing the observed to the end of each quadrimaster with that of the beginning of the exercise and that of the end of the previous quadrimaster ; and

III-the primary result obtained up to the quadrimaster, comparing with the programmed and discriminating, in millions of real, mandatory and discretionary revenue and expenses, in the same format as the forecast updated for the entire exercise.

§ 2º The Joint Commission referred to in § 1º of the art. 166 of the Federal Constitution may, by solicitation of the Executive Power or on its own initiative, defer the dates of holding the hearing provided for in the caput.

Section II

The Final Provisions on Transparency

Art. 129. The recipient company of resources in the manner provided for in paragraph "a" of the inciso III of the single paragraph of art. 6º shall disclose, monthly, by the internet, the information concerning the execution of the expenditure of the Investment Budget, by discriminating against the authorized values and those executed, monthly and annually.

Art. 130. Entities constituted under the form of autonomous social service, recipient of employer contributions, salary sheet incidents are expected to disclose, quarterly, on the respective webpage, in an easy place view:

I-the values raised with the said contributions, specifying the amount transferred by the Union and the one raised directly by the entities ;

II-the consolidated accounting statements of each entity ;

III-the distribution of the expenditure by geographical region, highlighting the share earmarked for social services and vocational training ; and

IV-the remunerative structure of the posts and functions and the relationship of the names of their leaders and of the other members of the technical body.

Single Paragraph. The entities foreseen in the caput will also disclose their 2015 budgets on the internet.

Art. 131. The institutions that treat the art caput. 80 should make available, on the internet, information regarding the physical and financial execution, including identification of payments recipients to the account of each congenial or instrument, with the respective registration numbers in SICONV and in SIAFI, observed the standards of standardization established by the Executive Power.

Art. 132. The holders of the Powers and federal bodies referred to in art. 54 of the Tax Responsibility Act will make available, through SICONFI, the respective tax management reports, within the period up to 40 (forty) days, after the closure of each quadrimaster.

§ 1º (VETADO).

§ 2º (VETADO).

Art. 133. The Executive Power will inform the National Congress on the loans made by the National Treasury to the Federal Official Bank under the terms of paragraph "f" of the inciso VII of Annex II of this Act.

CHAPTER XI

FINAL PROVISIONS

Art. 134. The implementation of the Budget Act of 2015 and the additional credits will obey the constitutional principles of legality, impersonality, morality, advertising and efficiency in the federal public administration, and may not be used to influence in the appreciation of legislative propositions in tramway in the National Congress.

Art. 135. The expense cannot be realized if there is no proven and sufficient availability of budget allocation to meet it, being vetoed up for adoption of any procedure that makes it possible to carry out without observing the said availability.

§ 1º The accounting will register all acts and facts pertaining to budgetary, financial and equity management, regardless of their legality, without prejudice to liabilities and too much consequences arising from the inobservance of the provisions in the caput.

§ 2º The realization of budgetary, financial and equity management acts within the framework of the SIAFI after December 31, 2015, relating to the final financial year, shall not be permitted except adjustments for the purposes of elaboration of the accounting statements, which are to be made up to the thirtieth day of their closure, in the form established by the central body of the Federal Accounting System.

§ 3º With a view to meeting the maximum deadline set out in § 2º, the central body of the Federal Accounting System will be able to set lower deadlines for adjustments to be made by organs and entities of the federal civil administration.

§ 4º With a view to ensuring the knowledge of the patrimonial composition referred to in art. 85 of Law No. 4,320, 1964, accounting:

I-will recognize the asset regarding the tax credits and non-tributaries to be received ; and

II-will segregate the remains to be paid unprocessed in both exigent and non-exigable.

§ 5º Integrates the consolidated accounting statements of the Fiscal Budgets and Social Security of the Union only the organs and entities whose budgetary and financial execution, revenue and expense, be recorded in the total modality in the SIAFI, as it establishes the art caput. 6º.

Art. 136. For the effects of art. 16 of the Fiscal Responsibility Act:

I-the demands contained therein will integrate the administrative process of which it treats art. 38 of Law No. 8,666 of June 21, 1993, as well as the procedures for the dispropriation of urban real estate referred to in § 3º of the art. 182 of the Federal Constitution ;

II-in what tange to your § 3rd, you understand yourself as irrelevant expenses those whose value does not exceed, for goods and services, the limits of the incisos I and II of the art caput. 24 of Law No. 8,666, 1993 ;

III-with regard to the provisions of its § 1º, inciso I, in the execution of the expenditure in the foregoing of the Budget Act of 2015, the expense payer may consider the values set out in the respective Bill of Law ; and

IV-the values set out in the 2015 Budget Law Project could be used to demonstrate the budget forecast in the procedures regarding the internal phase of the tender.

Art. 137. For the purpose of the art willing. 42 of the Tax Liability Act, the obligation is deemed to be the obligation at the time of formalization of the administrative contract or congenial instrument.

Single Paragraph. In the case of expenses relating to the provision of already existing services and intended for the maintenance of the federal public administration, only those benefits whose payments should be made in the financial year, observed, shall be deemed to be committed. paced schedule.

Art. 138. The impact and the fiscal cost of operations carried out by the Central Bank of Brazil in the execution of its policies will be demonstrated in the explanatory notes of the respective balance sheets and quarterly balance sheets, for the purposes of § 2º of the art. 7º of the Fiscal Responsibility Act, released on the internet and will contain:

I-the costs of remuneration of the National Treasury availabilities ;

II-the maintenance costs of foreign exchange reserves, demonstrating the composition of international reserves with methodology for calculating their profitability and the cost of caption ; and

III-the profitability of its securities portfolio, highlighting the issuance of the Union.

Single Paragraph. The information in which it treats the caput will also be in a report to be forwarded to the National Congress, at the very least, up to ten days before the joint meeting provided for in § 5º of the art. 9º of the Fiscal Responsibility Act.

Art. 139. The assessment that it treats art. 9º, § 5º, of the Tax Liability Act shall be effected on the basis of the specific annex on the objectives of monetary, creditworthiness and exchange rate policies, parameters and projections for their main aggregates and variables, as well as the targets of estimated inflation for the financial year 2015, as per § 4º of the art. 4º of that Supplementary Law, observed the willing in the inciso I of the art caput. 11 of this Act.

Single Paragraph. The evaluation mentioned in the caput will include the analysis and justification of the evolution of the arbitration operations of the Central Bank of Brazil in the period.

Art. 140. The Executive Power, through its central body of the Federal Planning and Budget System, is expected to meet, within ten working days, counted from the date of receipt, to the requests for information forwarded by the Chairman of the Joint Commission referred to § 1º of the art. 166 of the Federal Constitution, relating to quantitative and qualitative aspects of any category of programming or item of revenue, including possible deviations from the values of the proposal which will subsequently be identified to the forwarding of the Budget Bill 2015.

Art. 141. The Executive Power shall include expenses in the relationship of which it treats Section I of Annex III on grounds of constitutional amendment or law that creates obligations for the Union.

§ 1º The Executive Power may include other expenses in the relationship of which it treats the caput, provided that it demonstrates that they constitute constitutional or legal obligation of the Union.

§ 2º The inclusion referred to in the caput and § 1º will be published in the Official Journal of the Union and the updated relationship will be included in the report dealing with § 4º of the art. 52, relative to the bimaster in which the publication occurs.

Art. 142. The rectification of the autographs of the projects of the Budget Law of 2015 and of additional credits, in the case of proven error in the processing of deliberations within the National Congress, can only occur:

I-until the closing of the first period of the legislative session, in the case of the Budget Law of 2015 ; or

II-up to thirty days after publication in the Official Journal of the Union and provided that it occurs within the financial year in the case of the

Single Paragraph. Due to the deadlines that it treats the caput, rectification will be made upon opening of supplementary or special credits, observed the willing in the arts. 39 and 40, or in accordance with the provision in art. 38, provided they occur within the corresponding financial year.

Art. 143. The projects and the autographs of the laws of which it treats art. 165 of the Federal Constitution, as well as of its amendments, should be reciprocally made available in electronic means, including in databases, when it is the case, in the form defined by technical group integrated by representatives of the Powers. Legislative and Executive.

§ 1º The integrity between the bills, of which it treats the caput, and the respective electronic means is the responsibility of the corresponding units of the Ministry of Planning, Budget and Management.

§ 2º The integrity between the autographs referred to in this article and the respective electronic means is the responsibility of the National Congress.

Art. 144. For compliance with the provisions of § 2º of the art. 21 of Law No. 13,001 of June 20, 2014, the National Institute of Colonization and Agrarian Reform-INCRA will disclose on the internet the relation of real estate to be disposed of, within thirty days after the publication of this Act.

Art. 145. Integrate this Act:

I-Annex I-Relation of Consolidated Budget Tables ;

II-Annex II-Relation of Supplemental Information to the Budget Law Project ;

III-Annex III-Expenses that will not be the subject of Limitation of Commitment ;

IV-Annex IV-Fiscal Targets, made up of:

a) Annex IV.1-Annual Fiscal Goals ; and

b) Annex IV.2-Demonstrative of the Expansion Margin of the

Mandatory Expenditure of Continued Character ; V-Attachment V-Fiscal Risks ;

VI-Annex VI-Monetary Policies, Credentials and Cambial Policy ; and

VII-(VETADO).

Art. 146. This Act shall enter into force on the date of its publication.

Brasilia, January 2, 2015 ; 194º of Independence and 127º of the Republic.

DILMA ROUSSEFF

Joaquim Levy

Nelson Barbosa