LEI No. 12,306, DE August 6, 2010.

Disposes on the provision of support financial by the Union to the States and the Federal District, establishes the Special Strengthening of the Middle Education Program, for the financial year 2010, and gives other arrangements.

I do know that the PRESIDENT OF THE REPUBLIC adopted the 2010 Provisional Measure No. 484, which Congress National has approved, and I, José Sarney, Chairman of the Bureau of the National Congress, for the effects of the art. 62 of the Federal Constitution, with the essay given by Constitutional Amendment No 32, combined with art.12 of Resolution No. 1, of 2002-CN, promulgated the following Law:

Art. 1º It shall be the Union obliged to transfer to the States and the Federal District, in the exercise of 2010, by way of financial support, the value of R$ 800,000,000.00 (eight hundred million reais), in accordance with the criteria and deadlines set forth in this Act, with the aim of overcoming emergency financial difficulties.

§ 1º The value referred to in the caput will be delivered to the States and the Federal District upon application of the individual coefficients of participation in the States Participation Fund, as Supplementary Law no 62 of December 28, 1989, in the form fixed by the Office of the National Treasury of the Ministry of Finance, up to the fifth working day after the approval of the budget credit for the purpose.

§ 2º For the delivery of resources to States and the Federal District, it will be compulsory deducted the values of your overdue and unpaid debts attached to the Union.

Art. 2º It is instituted, within the Ministry of Education, the Special Programme of Strengthening of the Middle Education, with the purpose of providing financial assistance to state high school, exceptionally in the financial year 2010, in the amount of R$ 800,000,000.00 (eight hundred million reais) in the form of this Act.

Single Paragraph. The Special Education Strengthening Special Program will meet the states of the North and Northeast regions whose annual value per pupil of the high school of the Maintenance and Development Fund of Basic Education and Valorization of Professionals of the Education-FUNDEB, in 2010, is lower than the average of these regions, as per calculation in the form of the art. 4º.

Art. 3º The Special Education Strengthening Program has as its objectives contribute to:

I-encourage the improvement of high school quality indicators ;

II-supply financial resources in such a way as to equalize educational opportunities at the level of education medium ; and

III-meet the magnification of enrollment in public high school.

Art. 4º The Special Education Strengthening Program will be implemented by means of direct transfer to the states considered as priority by the National Education Development Fund-FNDE, as per the following parameters:

I-the number of enrolment in public high school ;

II-the indicators available to sway the development of basic education as calculated by the National Institute for Studies and Educational Research Anísio Teixeira-INEP ; and

III-the annual value per pupil to be practiced in 2010, in each state fund, within FUNDEB.

§ 1º The transfer of financial resources will be effective, automatically, by FNDE, without need for convenium, agreement, contract, adjustment or congenial instrument, upon deposit into specific current account in single installment, up to the tenth working day after approval of the budget credit for the purpose.

§ 2º The Deliberative Council of the FNDE will have, in its own act, on the distribution criteria of the resources and the other operational procedures for the execution and accountability of the Special Strengthening Program of the Middle Ensino.

Art. 5º The accountability of the received resources is to be submitted by the States until November 30, 2010.

§ 1º The eventual balances of financial resources remaining on the date of accountability can be reschable for use in subsequent period, with strict observance of the object of their transfer, in the terms of regulations of the FNDE Deliberative Council.

§ 2º The beneficiary States should make available, whenever requested, the documentation of the Special Strengthening program of the Middle Education to the Union Accounts Tribunal, the FNDE, the internal control bodies of the Federal Executive Power and the accompanying advice and social control of which it treats art. 6º of this Act.

Art. 6º The monitoring and social control over the transfer and application of the resources passed to the account of the Special Strengthening of the Middle Education Program will be exercised in a state framework by the respective councils provided for in the art. 24 of Law No 11,494 of June 20, 2007.

Single Paragraph. The advice referred to in the caput will analyse the benefits of accounts of the resources passed to the account of the Special Strengthening Program of the Middle Education and forward to the annual synthetic FNDE of the physical-financial execution, with opinion conclusive about the application of the transferred resources.

Art. 7º The expenses of the Special Strengthening of the Middle Education Program will run into the specific allocation account consignon to the FNDE in the year 2010.

Art. 8º The values transferred to the account of the Special Strengthening of the Teaching Medium will not be able to be considered by the states for the purposes of art. 212 of the Constitution

Art. 9º The financial surplus of existing resource sources in the National Treasury on December 31, 2009 could be earmarked for the coverage of mandatory primary expenses.

Single Paragraph. The provisions in the caput shall not apply to sources of resources arising from constitutional linking and revenue allocation to States and Municipalities.

Art. 10. This Act shall enter into force on the date of its publication.

National Congress, on August 6, 2010 ; 189º of Independence and 122º of the Republic

SENATOR JOSE SARNEY

Chairman of the Bureau of the National Congress