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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 4,304, DE July 16, 2002

Changes devices from Decree No. 3,591 of September 6, 2000, which it has on the Internal Control System of the Federal Executive Power and gives other arrangements

THE PRESIDENT OF THE REPUBLIC, in the use of the assignments conferring you the art. 84, incisos IV and VI, paragraph "a", of the Constitution,

D E C R E T A:

Art. 1º The arts. 8, 9, 10, 11, 13, 15, 16 and 19 of Decree No 3,591 of September 6, 2000, pass vigorously with the following essay:

" Art. 8º ................................................................

I-the Controller-General of the Union, as the Central Body, entrusted with the normative orientation and technical supervision of the organs that make up the System ;

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§ 1º The Federal Office for Internal Control will perform the operational functions of competence of the System Central Body, in the form defined in the internal regiment, in addition to the internal control activities of all organs and entities of the Federal Executive Power, in exception those jurisdictional to the setorial organs constant of the inciso II.

§ 2º Regional units of internal control shall exercise the powers of the Union Controller-General who are delegated to them or established in the internal regiment, in the respective units of the federation, in addition to those provided for in § 1º of the art. 11 of this Decree.

.................................................................................... " (NR)

" Art. 9º The Internal Control Coordination Commission-CCCI is the collegiate body of advisory function of the Federal Executive Power's Internal Control System, being composed:

I-by the Chief of the Controller-General of the Union, who will chair it ;

II-by the SubcorregedGeneral of the Controller-General of the Union ;

III-by the Corregers of the Controller-General of the Union ;

IV-by the Federal Secretary for Internal Control ;

V-by the Secretaries of the Federal Executive Power's Internal Control Sectoral organs ;

VI-by two holders of internal audit units of public authorities and foundations ; and

VII-by a Special Assessor of Ministry Internal Control.

Single Paragraph. The members referred to in the incisos VI and VII shall be appointed by the Head of the Controller-General of the Union. " (NR)

" Art. 10. It is incumbent upon the CCCI, upon consul

I-carry out studies and propose measures aiming to promote the operational integration of the Federal Executive Power's Internal Control System ;

II-opinion on interpretations of the normative acts and the procedures concerning the activities to be charged to the Federal Executive Power's Internal Control System ;

III-suggest procedures for promoting the integration of the Federal Executive Power's Internal Control System 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 Power ; and

V-effector analysis and case studies proposed by the Head of the Union Controller-General with views the solution of problems related to the Internal Control of the Federal Executive Power. " (NR)

" Art. 11. It is incumbent on the Federal Office for Internal Control:

I-propose to the Central Body the standardization, systematization and standardization of the operational procedures of the organs and the integral units of the Federal Executive Power's Internal Control System ;

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III-aiding the Central Body in the technical supervision of activities performed by the organs and the integral units of the Federal Executive Power's Internal Control System ;

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V-supporting the Central Body in the institution and maintenance of information system for the exercise of the finalistic activities of the Internal Control System of the Federal Executive Power ;

VI-give information to the Central Body on the performance and functional conduct of the career servers Finance and Control ;

VII-subsidizing the Central Body in verifying the consistency of the data contained in the Fiscal Management Report, as set out in the art. 54 of Supplementary Law No. 101 of May 4, 2000 ;

VIII-aiding the Central Body in drawing up the annual accounts of the President of the Republic, to be referred to the National Congress, in the terms of art. 84, inciso XXIV, of the Federal Constitution ;

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

XX-propose measures to the Central Body to create conditions for the exercise of social control over programmes contemplated with resources arising from the Union budgets ;

XXI-assisting the Central Body in the assessment of the adequacy of social control mechanisms on the programmes contemplated with resources arising from the Union budgets ;

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

XXV-ascertain the innate acts or facts of illegal or irregular, practiced by public or private actors, in the use of federal public resources, give science to external control and the Central Body, and, when it is the case, to communicate to the unit responsible for accounting, for the cableable arrangements.

.................................................................................... " (NR)

" Art. 13. The Controller-General of the Union will count on the support of the Special Advisors for Internal Control in the Ministries, tasked with:

.................................................................................... " (NR)

" Art. 15. The internal audit units of the entities of the indirect Federal Public Administration linked to the Ministries and the organs of the Presidency of the Republic and those of the autonomous social services shall be subject to normative guidance and supervision technical of the Central Body and the sectorial organs of the Federal Executive Power's Internal Control System, in their respective areas of jurisdiction.

§ 1º The sectorial organs of the Federal Executive Power's Internal Control System stay, too, subject to normative guidance and technical supervision of the Central Body.

§ 2º The internal audit unit shall present to the organ or internal control unit to which it is jurisdictional, for the purpose of integration of the control actions, its work plan of the following financial year.

§ 3º The internal audit shall be linked to the board of directors or the equivalent attribution body.

§ 4º When the entity of the indirect Federal Public Administration does not rely on board of directors or equivalent body, the internal audit unit shall be subordinated directly to the maximum leader of the entity, veded to delegated to another authority.

§ 5º The nomination, designation, exoneration or dispensation of the internal audit unit holder shall be submitted, by the maximum leader of the entity, to the approval of the board of directors or equivalent body, when it is the case, and, after, to the approval of the Controller-General of the Union.

§ 6º The internal audit will examine and deliver opinion on the provision of annual accounts of the entity and taken of special accounts.

§ 7º The provision of annual accounts of the entity, with the corresponding opinion, shall be forwarded to the respective body of the Internal Control System of the Federal Executive Power, within the time limit set by this Agreement. " (NR)

" Art. 16. The hiring of private auditing firms by the organs or entities of the indirect Federal Public Administration will only be admitted when proven, together with the supervisory minister and the Union's Controller-General, the impossibility of execution of the audit work directly by the Central Body or sectorial bodies of the Federal Executive Power's Internal Control System.

Single Paragraph. The provisions of this Article shall not apply to the hiring for the audits provided for in § 3º of the art. 177 of Law No. 6,404 of December 15, 1976, to the hiring which has per object the financial statements of the Central Bank of Brazil and of the funds administered by it, nor to the hiring carried out by public undertakings which have the legal or statutory obligation to have its financial statements assessed by independent auditors, provided that the internal audit units of which it treats this article are maintained by the contracting entities, being vetoed the transfer of the competencies of these units to private contractors contracted. " (NR)

" Art. 19. The internal regiment of the CCCI shall be approved by the Chief of the Controller-General of the Union, per the proposal of the collegiate. " (NR)

Art. 2º The following article shall be added to Decree No. 3,591, 2000:

" Art. 20-A. The Central Body of the Internal Control System of the Federal Executive Power shall make available, for consultation and appreciation by the citizens and institutions of the society, throughout the financial year, the accounts submitted by the President of the Republic, as per the has the art. 49 of Supplementary Law No. 101, 2000. " (NR)

Art. 3º Ficam revoked the inciso IV of the art. 8º and the § § 2º and 3º of the art. 11 of Decree No 3,591 of September 6, 2000, Decree No 4,112 of February 4, 2002 and the Decree n4.238 of May 21, 2002.

Art. 4º This Decree shall enter into force on the date of its publication.

Brasilia, July 16, 2002 ; 181º of Independence and 114º of the Republic.

FERNANDO HENRIQUE CARDOSO

Anadyr of Mendonça Rodrigues