Decree No. 4304 Of July 16, 2002

Original Language Title: Decreto nº 4.304, de 16 de Julho de 2002

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DECREE No. 4304, OF 16 JULY 2002
Changes Decree devices No. 3591 of 6 September 2000, which provides for the internal control system of the Federal Executive Branch and other measures
THE PRESIDENT in exercise of the powers conferred upon him by art. 84, sections IV and VI, paragraph "a" of the Constitution, DECREES
:
Art. 1 The arts. 8, 9, 10, 11, 13, 15, 16 and 19 of Decree No. 3591 of September 6, 2000, become effective with the following wording:
"Article 8 ......... .................................................. ......
I - the Comptroller General of the Union, as Central Authority, responsible for the normative guidance and technical supervision of the agencies that make up the system;
.......... .................................................. ....................................
§ 1 the Federal Internal Control Secretariat shall perform the functions operational competence of the Central organ System, as defined in the bylaws, in addition to the internal control activities of all organs and agencies of the Federal Executive Branch, except those to constant jurisdictional sector bodies of item II.
§ 2 the regional units of internal control shall exercise the powers of the Comptroller General to be delegated to them or prescribed in the bylaws, the respective units of the federation, in addition to those provided for in § 1 of art. 11 of this Decree.
............................................... ..................................... "(NR)
" Art. 9. The Internal Control Coordination Committee - CCCI is a joint committee of the advisory function of the Internal Control System of the Federal Executive Branch, composed:
I - by the Head of the Comptroller General, who presides;
II - by Subcorregedor General of the Comptroller General;
III - by the Prosecutors Office of the Comptroller General;
IV - the Federal Secretary of Internal Control;
V - the Secretaries of the sectoral bodies of Internal Control of the Federal Executive Branch;
VI - two holders of internal audit units of local governments and public foundations; and
VII - by a Special Adviser on Internal Control Ministry.
Sole paragraph. The members referred to in items VI and VII shall be appointed by the Head of the Comptroller General. "(NR)
" Art. 10. It is for the CCCI, on request:
I - conduct studies and propose measures to promote operational integration of the Internal Control System of the Federal Executive Branch;
II - to opine on the interpretations of normative acts and procedures relating to the activities in charge of the Internal Control System of the Federal Executive Branch;
III - suggest procedures to promote the integration of the Internal Control System of the Federal Executive Branch with other systems of the Federal Public Administration;
IV - propose methodologies for evaluation and improvement of the activities of the Internal Control System of the Federal Executive Branch; and
V - carry out analysis and case studies proposed by the Head of the Comptroller General with a view to solving problems related to the internal control of the Federal Executive Power "(NR)
" Art.. 11. It is for the Federal Internal Control Secretariat:
I - propose to the Central Organ of the standardization, systematization and standardization of operating procedures of organs and members of units of the Internal Control System of the Federal Executive Branch;
............................................... ................................................. | || III - to assist the Central Authority in the technical supervision of the activities carried out by agencies and by member units of the Internal Control System of the Federal Executive Branch;
............................................... ................................................. | || V - support the Central Authority in the establishment and maintenance of information systems for the performance of end activities of the Internal Control system of the Federal Executive Branch;
VI - provide information to the Central Authority on the performance and functional conduct of Career servers Finance and Control;
VII - support the Central Authority in checking the consistency of data in the Fiscal Management Report, as set out in art. 54 of Complementary Law No. 101 of May 4, 2000;
VIII - to assist the Central Authority in the preparation of the annual statement of accounts of the President, to be sent to Congress pursuant to art. 84, item XXIV of the Federal Constitution;

............................................... ................................................. | || XX - propose measures to the Central Authority in order to create conditions for the exercise of social control over the programs covered with funds from the EU budget; XXI
- assist the Central Authority in assessing the adequacy of social control mechanisms on programs covered with funds from the EU budget;
............................................... ................................................. | || XXV - establish the acts or tainted facts of illegal or irregular, carried out by public or private agents, the use of federal public resources, letting the external control and the Central Authority and, where appropriate, communicate to the unit responsible for accounting for the appropriate action.
............................................... ..................................... "(NR)
" Art. 13. The Office of the Comptroller General will have the support of the Internal Control Special Advisers in Ministries, tasked with:
....................... .................................................. ........... "(NR)
" Art. 15. The internal audit units of the entities of the Federal Public Administration indirectly linked to the ministries and bodies of the Presidency and the autonomous social services are subject to policy guidance and technical supervision of the Central Organ and sectoral bodies of the Control System internal Federal Executive in their respective areas of jurisdiction.
§ 1 The sectoral bodies of the Internal Control System of the Federal Executive Branch are also subject to policy guidance and technical supervision of the Central Organ.
§ 2 The internal audit unit shall submit to the body or the internal control unit that is jurisdiction over, for the purpose of integration of control actions, your next year work plan.
§ 3 The internal audit is linked to the board of directors or equivalent body of assignments.
§ 4 Where the entity of the indirect Federal Public Administration does not count on the board of directors or equivalent body, the internal audit unit will report directly to the top leader of the organization, sealed the delegation to another authority.
§ 5 The nomination, appointment, resignation or dismissal of the internal audit unit holder shall be submitted by the top manager of the entity, the approval of the board of directors or equivalent body, if applicable, and, subsequently, for approval the Office of the Comptroller General.
§ 6 the internal audit review and give an opinion on the annual statement of accounts of the entity and taken from special accounts.
§ 7 The provision of the entity's annual accounts with the corresponding opinion will be forwarded to the respective body of the Internal Control System of the Federal Executive Branch, the deadline laid down by. "(NR)
" Art. 16. Hiring private audit firms by the agencies or entities of the indirect Federal Public Administration will only be permitted when proven by the supervising Minister and the Comptroller General of the Union, the impossibility of performing audit work directly by the Central Authority or sectoral bodies of the Internal Control System of the Federal Executive Branch.
Sole paragraph. The provisions of this Article shall not apply to contracts for audits provided for in § 3 of art. 177 of Law No. 6.404 of December 15, 1976, to contracts which have as their object the financial statements of the Central Bank of Brazil and the funds administered by it, nor to contracts made by public companies that have a legal or statutory obligation to have its financial statements evaluated by independent auditors, provided that the internal audit units of this article are maintained by contracting entities, being prohibited the transfer of the powers of these units contracted to private companies. "(NR)
" Art. 19. The CCCI of the bylaws will be approved by the Head of the Comptroller General, as proposed by the joint committee "(NR)
Article 2. It added the following article to Decree No. 3591, 2000:.
". Art. 20a. The Central Organ of the Internal Control System of the Federal Executive Branch will provide for consultation and appraisal by citizens and institutions of society, throughout the year the accounts presented by the President, pursuant to art. 49 of Complementary Law No. 101, 2000. "(NR)

Art. 3 are hereby repealed item IV of art. 8 and §§ 2 and 3 of art. 11 of Decree No. 3591 of September 6, 2000, Decree No. 4,112, of February 4, 2002, and Decree n4.238 of 21 May 2002.
Art. 4. This Decree shall enter into force on the date of its publication.
Brasilia, July 16, 2002; 181 Independence and 114th of the Republic.
Cardoso
Anadyr de Mendonça Rodrigues

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