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Provisional Measure No. 2,036-85, 23 November 2000

Original Language Title: Medida Provisória nº 2.036-85, de 23 de Novembro de 2000

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PROVISIONAL MEASURE # 2.036-85, OF November 23, 2000.

Organizes and discipline the Federal Financial Administration, Federal Financial Administration, Federal Accounting and Internal Control Systems of the Federal Executive Power, and gives other provider.

THE PRESIDENT OF THE REPUBLIC, in the use of the attribution that confers you the art. 62 of the Constitution, adopts the following Interim Measure, with force of law:

Title I

DA SYSTEMIC ORGANIZATION

Single chapter

DAS PRELIMINARY PROVISIONS

Art. 1º Will be organized in the form of systems the federal planning and budget activities, federal financial administration, federal accounting, and internal control of the Federal Executive Power.

Title II

OF THE FEDERAL PLANNING AND BUDGET SYSTEM

Chapter I

DAS FINALITIES

Art. 2º The Federal Planning and Budget System has for purpose:

I-formulating the national strategic planning ;

II-formulating national, sector and regional plans for economic and social development ;

III-formulating the multiannual plan, budget guidelines and annual budgets ;

IV-manage the federal planning and budget process ;

V-promote the articulation with the States, the Federal District and the Municipalities, aiming at the compatibility of standards and tasks related to the various Systems, in the federal, state, district, district and municipal plans.

Chapter II

DA ORGANIZATION AND COMPETENCIES

Art. 3º The Federal Planning and Budget System comprises the activities of elaboration, monitoring and evaluation of plans, programs and budgets, and of conducting studies and socio-economic research.

Art. 4º Integrate the Federal Planning and Budget System:

I-the Ministry of Planning, Budget and Management, as a central body ;

II-setorial organs ;

III-specific organs.

§ 1º The setorial organs are the planning and budget units of the Ministries, the Advocacy-General of the Union, the Vice-Presidency and the Civil House of the Presidency of the Republic.

§ 2º Specific organs are those linked or subordinated to the central body of the System, whose mission is aimed at planning and budget activities.

§ 3º The sectoral and specific bodies shall be subject to the normative orientation and technical supervision of the central organ of the System, without prejudice to the subordination to the organ in whose administrative structure they are integrated.

§ 4º The planning and budget units of the entities linked or subordinated to the Ministries and sectorial bodies shall be subject to the normative orientation and technical supervision of the central body and also, in what couber, of the respective sectorial organ.

§ 5º The sector organ of the Civil House of the Presidency of the Republic has as an acting area all the member bodies of the Presidency of the Republic, ressaved others determined in specific legislation.

Art. 5º Without prejudice to the constitutional and legal powers of other Powers, the units responsible for their budgets shall be subject to the normative orientation of the central body of the System.

Art. 6º Without prejudice to the constitutional and legal competencies of other Powers and organs of the Federal Public Administration, the member bodies of the Federal Planning and Budget System and the units responsible for the planning and budget of the Too Many Powers shall carry out the monitoring and evaluation of the respective plans and programmes.

I Section

From Federal Planning

Art. 7º Competes to the units responsible for the planning activities:

I-draw up and supervise the execution of national and sector economic and social development plans and programs ;

II-coordinate the drafting of the multiannual plan law projects and the item, goals and priorities of the Federal Public Administration, members of the draft budget guidelines, as well as their changes, compatibilizing the proposals of all the Federal Public Administration's Powers, bodies, and entities with the government objectives and available resources ;

III-follow physically and financially the plans and programs referred to in the incisos I and II of this article, as well as evaluating them, as to effectiveness and effectiveness, with a view to subsidizing the process of allocation of public resources, the spending policy and the coordination of government actions ;

IV-ensure that the administrative units responsible for the implementation of the programs, projects and activities of the Federal Public Administration maintain follow-up routines and evaluation of their programming ;

V-maintain information system related to economic and social indicators, as well as mechanisms to develop forecasts and strategic information on trends and changes within national and international scope ;

VI-identify, analyse and evaluate the Government's strategic investments, their sources of financing and their articulation with private investments, as well as provide the managerial and institutional support to their implementation ;

VII-conducting socio-economic studies and research and public policy analyses ;

VIII-establish general policies and guidelines for the performance of state-owned enterprises.

Single Paragraph. They are considered to be state-owned enterprises, for the purpose of the provisions of inciso VIII, public undertakings, mixed-economy corporations, their subsidiaries and controlled and other undertakings in which the Union, directly or indirectly, hold the majority of the capital social with the right to vote.

Section II

From the Federal Budget

Art. 8º Competes to the units responsible for budgeting activities:

I-coordinate, consolidate and supervise the elaboration of the Union budget guidelines and budget law projects, comprising the fiscal budgets, the social and investment follow-on of state enterprises ;

II-establish standards and procedures necessary for the elaboration and implementation of federal budgets, harmonizing them with the multiannual plan ;

III-conduct studies and research concernent to the development and improvement of the federal budget process ;

IV-to monitor and evaluate the budgetary and financial execution, without prejudice to the jurisdiction assigned to other organs ;

V-establish budget classifications, in view of the needs of its harmonization with planning and control ;

VI-propose measures that object to the consolidation of the budgetary information of the various spheres of government.

Title III

OF THE FEDERAL FINANCIAL ADMINISTRATION SYSTEM

Chapter I

DAS FINALITIES

Art. 9º The Federal Financial Administration System aims at the financial balance of the Federal Government, within the limits of public revenue and expenditure.

Chapter II

DA ORGANIZATION AND COMPETENCIES

Art. 10. The Federal Financial Administration System comprises the Union's financial programming activities, of administration of rights and assets, guarantees and obligations of National Treasury liability and technical-normative guidance concerning the budgetary and financial execution.

Art. 11. Integrate the Federal Financial Administration System:

I-the Secretary of the National Treasury, as a central body ;

II-setorial organs.

§ 1º The sectorial bodies are the financial programming units of the Ministries, the Advocacy-General of the Union, the Vice-Presidency and the Civil House of the Presidency of the Republic.

§ 2º The setorial organs shall be subject to the normative orientation and technical supervision of the central organ of the System at the expense of subordination to the organ in whose administrative structure they are integrated.

Art. 12. It competes for the units responsible for the activities of the Federal Financial Administration System:

I-to take care of the financial balance of the National Treasury ;

II-administer the financial assets and securities of the National Treasury ;

III-draw up the financial programming of the National Treasury, manage the National Treasury Single Account and subsidize the formulation of the policy of funding public expenditure ;

IV-managing federal public debt and the external debt of responsibility of the National Treasury ;

V-control the debt arising from liability, direct and indirect credit operations, from the National Treasury ;

VI-administer the credit operations under the responsibility of the National Treasury ;

VII-maintain control of the commitments that directly or indirectly, the Union with international entities or bodies ;

VIII-editing standards on financial programming and budgetary and financial implementation, as well as promoting monitoring, systematization and standardization of the execution of public expenditure ;

IX-promote integration with the other Powers and spheres of government in matters of administration and financial programming.

Art. 13. They shall technically subordinate to the Office of the National Treasury the representatives of the National Treasury in the tax councils, or equivalent bodies of the entities of the indirect administration, controlled directly or indirectly by the Union.

Single Paragraph. The representatives of the National Treasury on tax councils should preferably be integral servers of the Finance and Control career that are not in exercise in the areas of internal control in the ministry or body equivalent to which the entity is linked.

Title IV

OF THE FEDERAL ACCOUNTING SYSTEM

Chapter I

DAS FINALITIES

Art. 14. The Federal Accounting System aims to highlight the Union's fiscal, financial and heritage situation.

Art. 15. The Federal Accounting System is intended to register the acts and facts related to the Union's budget, financial and heritage administration and to highlight:

I-the operations carried out by the governmental bodies or entities and their effects on the structure of the Union's heritage ;

II-the resources of the current budgets, the changes arising from additional credits, the anticipated and raised revenue, the committed expense, settled and paid to the account of these resources and the respective availabilities ;

III-in the face of Public Finance, the situation of all how many, in any case, raise revenue, carry out expenses, administer or store goods owned or entrusted to it ;

IV-the public's heritage situation and its variations ;

V-the costs of the programs and units of the Federal Public Administration ;

VI-the application of Union resources, per unit of the Federation benefited ;

VII-the resignation of revenue from federal bodies and entities.

Single Paragraph. Operations that result in debits and credits of a financial nature not understood in the budget execution will also be the subject of registration, individualization and accounting control.

Chapter II

DA ORGANIZATION AND COMPETENCIES

Art. 16. The Federal Accounting System comprises the activities of registration, processing and control of operations concerning the Union's budgetary, financial and heritage administration with a view to the elaboration of accounting statements.

Art. 17. Integrate the Federal Accounting System:

I-the Secretary of the National Treasury, as a central body ;

II-setorial organs.

§ 1º The setorial bodies are the internal management units of the Union Ministries and Advocacy-General.

§ 2º The internal control organ of the Civil House will also exercise the activities of the accounting sector of all the member bodies of the Presidency of the Republic, of the Vice-Presidency of the Republic, in addition to other determined ones in specific law.

§ 3º The setorial organs shall be subject to the normative orientation and technical supervision of the central organ of the System, without prejudice to the subordination to the organ in whose administrative structure they are integrated.

Art. 18. Competes for the units responsible for the activities of the Federal Accounting System:

I-maintain and enhance the Union Single Accounts Plan ;

II-establish standards and procedures for the proper accounting record of the acts and facts of the budgetary, financial and heritage management in the organs and entities of the Federal Public Administration ;

III-based on ascertaining of acts and inquinate facts of illegal or irregular, effecting the relevant records and adopting the necessary arrangements for the accountability of the agent, communicating the fact to the authority to whom the officer responsible is subordinate and the organ or unit of the Internal Control System ;

IV-institute, maintain and enhance information systems that enable the accounting for the Union's fiscal, financial and heritage management acts and facts and generate managerial information necessary for decision making and to ministerial supervision ;

V-perform account taken of the expense and other payers responsible for public goods and values and of all that der the loss, extraction or other irregularity that results in damage to the eryary ;

VI-draw up the General Balanges of the Union ;

VII-consolidate the balance sheets of the Union, the States, the Federal District and the Municipalities, with a view to the drafting of the National Public Sector Balance ;

VIII-promote integration with the other Powers and spheres of government in accounting matters.

Title V

OF THE INTERNAL CONTROL SYSTEM OF THE FEDERAL PODER EXECUTIVE

Chapter I

DAS FINALITIES

Art. 19. The Federal Executive Power's Internal Control System aims at the assessment of government action and management of federal public administrators, through accounting, financial, budgetary, operational and equity surveillance, and the support external control in the exercise of its institutional mission.

Art. 20. The Federal Executive Power's Internal Control System has the following purposes:

I-assess the fulfilment of the targets provided for in the multiannual plan, the implementation of the Union's government programmes and budgets ;

II-certify the legality and evaluate the results, as to the effectiveness and efficiency, budgetary, financial and equity management in the organs and entities of the Federal Public Administration, as well as the application of public resources by private law entities ;

III-exercise control of credit operations, avais and guarantees, as well as of the rights and assets of the Union ;

IV-support external control in the exercise of its institutional mission.

Chapter II

DA ORGANIZATION AND COMPETENCIES

Art. 21. The Federal Executive Power's Internal Control System comprises the assessment activities of meeting the targets set out in the multiannual plan, the implementation of the government programs and the Union budgets and the evaluation of the management of the federal public administrators, using as instruments audit and supervision.

Art. 22. Integrate the Internal Control System of the Federal Executive Power:

I-the Federal Office of Control, as a central body ;

II-setorial organs.

§ 1º The setorial organs are those of internal control that integrate the structure of the Ministry of Foreign Affairs, the Ministry of Defence, the Advocacy-General of the Union and the Civil House.

§ 2º The central and setorial organs can subdivide into sector and regional units, such as functional and spatial segments, respectively.

§ 3º The internal control organ of the Civil House has as an acting area all the member bodies of the Presidency of the Republic and the Vice-Presidency of the Republic, in addition to others determined in specifi

§ 4º The setorial organs shall be subject to the normative orientation and technical supervision of the central organ of the System, without prejudice to the subordination to the organ in whose administrative structure they are integrated.

Art. 23. It is instituted the Committee for the Coordination of Internal Control, the collegiate body of coordination of the Internal Control System of the Federal Executive Power, with the aim of promoting integration and homogenizing understandings of the respective organs and units.

Art. 24. It competes for the organs and units of the Federal Executive Power's Internal Control System:

I-assess the fulfillment of the targets set out in the multiannual plan ;

II-scrutinize and evaluate the implementation of government programs, including decentralized actions carried out on the account of resources drawn from the Union Budgets, as to the level of implementation of the targets and objectives set and the quality of management ;

III-evaluate the implementation of the Union budgets ;

IV-exercise control of credit operations, avais, guarantees, rights and possessions of the Union ;

V-provide information on the physical-financial situation of the projects and activities contained in the Union budgets ;

VI-conduct audit on the management of federal public resources under the responsibility of public and private bodies and entities ;

VII-ascertain the acts or facts inquinate of illegal or irregular, practiced by public or private actors, in the use of federal public resources and, when it is the case, to communicate to the unit responsible for accounting for the cableable arrangements ;

VIII-conduct audits in the accounting, financial, budgetary, personnel, and other administrative and operational systems ;

IX-evaluate the performance of the internal audit of the entities of the federal indirect administration ;

X-draw up the Prestation of Annual Accounts of the President of the Republic to be forwarded to the National Congress, in the terms of art. 84, inciso XXIV, of the Federal Constitution ;

XI-create conditions for the exercise of social control over programmes contemplated with resources drawn from the Union budgets.

Title VI

DAS GENERAL AND TRANSITIONAL PROVISIONS

Art. 25. Observed the provisions contained in art. 117 of Law No. 8,112 of December 11, 1990 is vetoed to the leaders of the organs and units of the Systems referred to in art. 1º exercise:

I-partisan political direction activity ;

II-liberal profession ;

III-too much activities incompatible with the interests of the Federal Public Administration, in the form that it disposes the regulation.

Art. 26. No process, document or information may be probed to the servers of Federal Accounting and Internal Control Systems of the Federal Executive Power, in the exercise of the assignments inherent in the activities of accounting records, of audit, supervision and management evaluation.

§ 1º The public agent who, by action or omission, causes embarrassment, embarrassment or hindrance to the performance of the Federal Accounting and Internal Control Systems, in the performance of their institutional functions, will be subject to the penalty of administrative, civil and criminal responsibility.

§ 2º When the documentation or information provided for in this article involves matters of a sensitive character, special treatment should be waived in accordance with the one set out in own regulation.

§ 3º The server shall keep confidential information and information relevant to the matters to which it has access in connection with the exercise of its functions, by using them exclusively for the drawing up of opinions and reports intended for the competent authority, under penalty of administrative, civil and criminal liability.

§ 4º The members of the Finance and Control career will observe specific professional code of professional ethics approved by the President of the Republic.

Art. 27. The Executive Power shall establish, in regulation, the manner in which any citizen may be informed of the official data of the Federal Government concerning the implementation of the Union budgets.

Art. 28. To the leaders of the organs and units of the Internal Control System of the Federal Executive Power and the organs of the Federal Accounting System, in the exercise of their assignments, it is open to challenge, upon representation to the responsible, any acts of management carried out without due legal rationale.

Art. 29. You are vetoed the appointment for the post office, including in committee, within the framework of the Systems that treats this Provisional Measure, of people who have been, for the last five years:

I-responsible for acts deemed irregular by final decision of the Court of Auditors of the Union, the Court of State Accounts, the Federal District or Municipality, or yet, on the board of accounts of Municipalities ;

II-punished, in decision of which it does not fall administrative appeal, in disciplinary proceedings for act lesser to the public heritage of any sphere of government ;

III-convicted in criminal proceedings by practice of crimes against the Public Administration, capitulated in the Titles II and XI of the Special Part of the Brazilian Penal Code, in Law No. 7,492 of June 16, 1986, and in Law No. 8,429 of 2 of June 1992.

§ 1º The sealings set out in this article apply, too, to appointments for positions in commission that involve management of budget appropriations, financial resources or equity, in the direct and indirect administration of the Powers of the Union, as well as for nominations as members of bidding commissions.

§ 2º Will be exonerated the occupant servants of positions in commission that are achieved by the hypotheses provided for in the incisos I, II and III of this article.

Art. 30. The servers of the Planning and Budget and Finance and Control careers, the occupants of the effective positions of P-1501 Planning Technician of the TP Group-1500, Planning and Research Technician of the Institute of Applied Economic Research- IPEA, intermediate level of IPEA and other positions of higher levels of IPEA, may be ceded to have exercise in the organs and units of the Systems referred to in this Provisional Measure, regardless of the occupation of post in commission or function of trust.

Art. 31. The incisos I, II, IV, V and VI of the art. 1º and the inciso I do art. 30 of Law No. 9,625 of April 7, 1998, pass vigorously with the following essay:

?Art. 1º .....................................................................................................................................

I-from the career of Finance and Control, when in exercise at the Ministry of Finance or in the organs and in the member units of the Federal Financial Administration System, of Federal Accounting, of Internal Control of Power Federal Executive and Planning and Federal Budget ;

II-of the Planning and Budget Carrier and the post of P-1501 Planning Technician, of the TP-1500 Group, when in exercise at the Ministry of Planning, Budget and Management or in the organs and units of the Planning Systems and Budget, Federal Financial Administration, Federal Accounting and Internal Governance of the Federal Executive Power ;

...........................................................................................................................................................

IV-of Planning and Research Technician of the Institute of Applied Economic Research-IPEA, when in exercise at the Ministry of Finance, the Ministry of Planning, Budget and Management, in the IPEA or in the organs and units of the Planning and Budget Systems, Federal Financial Administration, Federal Accounting or Internal Governance of the Federal Executive Power ;

V-of higher level of the IPEA, not referred to in the earlier incision, when in exercise at the Ministry of Finance, the Ministry of Planning, Budget and Management, the IPEA or the organs and units of the Planning Systems and Budget, Federal Financial Administration, Federal Accounting or Internal Control of the Federal Executive Power, in the performance of activities of drawing up plans and public budgets ;

VI-of intermediate level of the IPEA, when in it in exercise or in the Ministry of Planning, Budget and Management, in the performance of activities of direct support to the drafting of public plans and budgets, in quantitative fixed in the act a which refers to § 3º of the art. 2º of this Act.

.................................................................................................................................................? (NR)

?Art. 30. ..................................................................................................................................

I-from the career of Finance and Control, in the central bodies of Federal Financial Administration Systems, Federal Accounting and Internal Control of the Federal Executive Power ;

.................................................................................................................................................? (NR)

Art. 32. The posts in commission, within the framework of the Federal Executive Power's Internal Control System, as well as the posts of Special Assessor of Minister of State entrusted with functions of Internal Control, will be provided, preferably, by occupiers of the effective positions of the career of Finance and Control.

§ 1º On the proposal assumption of the positions of the Group-Direction and Superior aides by non-integral members of the Finance and Control career, within the framework of the Federal Executive Power's Internal Control System, excluded the organs sectorials, will be required to substantiate experience of at least five years in audit, public finance or public accounting activities.

§ 2º The nomination for the post of Special Assessor of Minister of State entrusted with functions of Internal Control shall be submitted in advance to the assessment of the central body of the System.

Art. 33. It is the Ministry of Finance authorized to request, until December 31, 2000, public servants of its linked entities, including public company and mixed economy societies, to exercise at the National Treasury Registry and in their sectorial organs and at the Federal Office of Control, regardless of the occupation of office in commission or trust function.

Single Paragraph. Public servants in exercise, on December 31, 1998, at the Office of the Union Heritage of the Ministry of Finance, transferred to the scope of the Ministry of Planning, Budget and Management, will be able to remain in office in that It would secrete, with the same rights and advantages until then augur.

Art. 34. It gets added to the art. 15 of Law No. 8,460 of September 17, 1992, single paragraph with the following essay:

?Single paragraph. In the sectorial units of the Federal Executive Power's Internal Control System, you can exceptionally be assigned to the effective server FG exercise of the organ frames in which the unit has acting.? (NR)

Art. 35. The bodies and entities of the Union's direct and indirect Administration, in celebrating commitments in which there is a forecast of transfers of financial resources, from their budgets, to states, Federal District and Municipalities, shall establish in the pactual instruments the obligation of the payers to make such resources in their respective budgets.

§ 1º When fixing the values to be transferred, as per the provisions of this article, the ones referred to therein will make cost analysis, in such a manner that the amount of resources involved in the operation is compatible with their object, not allowing the transfer of insufficient values to their completion, nor the excess that allows for an execution by prices above the beams in the market.

§ 2º The organs and units of the Federal Executive Power's Internal Control System shall ensure compliance with the provisions of this article, and, in their surveillance work, shall verify that the paced object has been executed obeying to the respective project and work plan, as agreed upon, and whether its use obeys the intended destination in the term pactual.

§ 3º The Organs and units of the Federal Executive Power's Internal Control System, when performing their work, finding evidence of irregularities, they shall inform the supervisory minister of the manager or entity and the respective internal and external control bodies of the receivers so that the arrangements for their competencies are taken.

§ 4º Where injury occurs to the Union, the organs and units of the Federal Executive Power's Internal Control System shall adopt the provisions of its competence, provided for in the relevant legislation, with a view to the rearson to the erary.

Art. 36. The organs and entities of other spheres of government which receive financial resources from the Federal Government, for the execution of works, for the provision of services or the realization of any projects, will use the appropriate means to inform the society and the users in general the source of the resources used.

Art. 37. The common documentation of the budgetary, financial and patrimonial implementation of the units of the direct Federal Administration shall remain in the respective unit, at the disposal of the organs and the internal and external control units, under in the deadlines set by the central body of the Federal Accounting System.

Art. 38. The Executive Power shall have, in regulation and within sixty days, on the competence, structure and operation of the component organs of the Systems of which this Provisional Measure is concerned, as well as on the tasks of its holders and other leaders.

Art. 39. The acts practiced on the basis of the Provisional Measure No. 2.036-84, of October 24, 2000, shall be convalidated.

Art. 40. This Provisional Measure comes into force on the date of its publication.

Art. 41. Repeal-Law No. 2,037 of June 28, 1983, § 2º of the art. 19 of Law No. 8,490 of November 19, 1992.

Brasilia, November 23, 2000 ; 179º of Independence and 112º of the Republic.

FERNANDO HENRIQUE CARDOSO

Pedro Malan

Martus Tavares

Pedro Parente