Decree No. 8456, Of 22 May 2015

Original Language Title: Decreto nº 8.456, de 22 de maio de 2015

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DECREE NO 8,456, DE May 22, 2015

Provides on budget and financial programming, sets out the monthly disbursement schedule of the Executive Power for the 2015 financial year, and gives other arrangements.

THE CHAIRWOMAN OF THE REPUBLIC, in the use of the assignments that confers you art. 84, caput, incisos IV and VI, paragraph "a", of the Constitution, and in view of the provisions of the art. 8º, art. 9º and art. 13 of the Supplementary Law no 101, May 4, 2000, and Art. 51 and art. 52 of Law No. 13,080 of January 2, 2015,

DECRETA:

Art. 1º The bodies, funds, and entities of the Executive Power of the Union's Fiscal Budgets and Social Security will be able to commit the budgetary allocations passed in Law No. 13,115 of April 20, 2015, observed the limits established in Annex I.

§ 1º It does not apply to the caput on the relative budget allocations:

I-to the groups of nature of expense:

a) "1-Personal and Social Enpositions" ;

b) "2-Interest and Charts of Debt" ; and

c) "6-Amortization of Debt" ;

II-to financial expenses, related in Annex VI ;

III-to the expenses cost with revenues from donations and arrangements ; and

IV-the expenses related to Section I of Annex III to Law No. 13,080 of January 2, 2015 and not listed in Annex VII.

§ 2º The supplementary and special credits opened, and the special credits reopened in this exercise, relating to the groups of nature of expenditure "3-Other Current Expenses", "4-Investments" and "5-Financial Inversions", restrained the exclusions of which it treats § 1º, will have its execution conditional on the limits set out in Annex I.

§ 3º The commitment of the related expenses in Annex VI, with indicative of financial flow control, shall observe the limits set in joint act of the Office of the National Treasury Office of the Ministry of Finance and the Office of the Office of the Federal Budget of the Ministry of Planning, Budget and Management.

§ 4º The commitment of expenditure to own revenue account, sources 150, 180, 250, and 280, can only occur up to the amount of the constant reestimation of the Integrated Planning and Budget-SIOP System, drawn up on the basis of the data from grossing registered in the Integrated Financial Administration System-SIAFI and on the trend of the exercise, respected the approved budget allocations and the limits set out in Annex I.

Art. 2º The payment of expenses in the financial year 2015, including from the remains to be paid from previous financial years, of the supplementary and special credits opened, of the special credits reopened in this exercise and of the individual amendments, shall observe the limits constants of Annexes II and III.

§ 1º It does not include within the limits referred to in the caput the payment relating to the appropriations related in § 1º of the art. 1º.

§ 2º For the purpose of complying with the provisions of the caput, they will be considered:

I-the bank orders issued in the SIAFI in 2014 and 2015, whose withdrawals in the single account of the National Treasury, held at the Central Bank of Brazil, take effect in the financial year 2015 ;

II-the bank orders of payments between organs and member entities of the SIAFI (Intra-SIAFI) issued in 2015 ;

III-the issuance of Federal Revenue Collection Paper-DARF, Social Security Guide-GPS, Union-GRU Recreation Guide, State Revenue Collection Paper, Warranty Fund Revenue Collection Guide, Service Time-FGTS and Social Welfare Information-GFIP, in any modality, in SIAFI ;

IV-the payments effected directly abroad, including those relating to operations carried out with resources from international financial bodies, observed the provisions of the art. 6º;

V-the purchases of goods and services carried out upon internal or external credit operations, having by reference the date of registration in the Integrated Foreign Trade System-SISCOMEX, which is to be the same date as accounting in SIAFI ; and

VI-other forms of payment that will come to be used.

§ 3º In the cases of decentralization of budget credits, the respective limits of movement, commitment and payment will also be decentralized and, in the case of expenditure on the account of resources released by the Office of the National Treasury of the Ministry of Finance, it will be up to the decentralizing body to make the corresponding financial repass.

§ 4º The payment of the remains to be paid, included within the limits of which it treats the caput, should, additionally, fall within the monthly timetables of processed and unprocessed remnants of which they treat Annexes IV and V, respectively.

§ 5º The timetables referred to in § 4º may be amended by act of the Secretary of the National Treasury of the Ministry of Finance upon request of the respective sector body of the Federal Financial Administration System.

Art. 3º Observations of National Treasury resource exclusions for the organs of the Executive Power will have as parameter the monthly values set in Annexes II and III, the resources availabilities, the drawing limit and the effective payment of each organ.

§ 1º The payment of the expenditure of the financial year and remnants payable, arising from decentralized budget credits, will be computed in the decentralizing body.

§ 2º The Office of the National Treasury of the Ministry of Finance may apply for the sector organs of the Federal Financial Administration System the transfer or return of excess financial balances in the units, having by reference the parameters predicted in the caput.

§ 3º The release of financial resources for the payment of expenses for which it treats § 3º of the art. 1º should suit the financial programming of the National Treasury.

§ 4º The Office of the National Treasury of the Ministry of Finance may block the financial execution of the organs exceeding the payment limits to the account of resources sources 150 and 250, and their financial year correspondents previous, defined in the detailing that it treats the inciso III of the art caput. 7º.

Art. 4º The leaders of the sectorial bodies of the Federal Planning and Budget Systems and the Federal Financial Administration and the expense payers should observe, for projects funded with external resources and counterpart national, including the financed importation of goods and services, the definitions of the central body of the Federal Financial Administration System.

Art. 5º Should be registered in SIAFI, within the framework of each organ:

I-the corresponding budgetary and financial implementation of each project financed with external resources and counterpart, including the financed import of goods and services, in unit manager created exclusively for that purpose ; and

II-cooperation agreements concluded with international bodies for execution of projects financed with external resources Single paragraph. The willing in the inciso I of the caput does not see the creation of more than one manager unit for each project, if it is in the interest of the central body of the Federal Financial Administration System.

Art. 6º It is vetoed, within the framework of projects financed with resources from multilateral bodies, foreign government agencies, supranational organization or any other international organization or foreign governmental body, payment to provider of good or service, upon sataing direct overseas, and must be executed all financial moves through the SIAFI, in the form regulated by the Ministry of Finance.

§ 1º It may be admitted, in exceptional character and provided that authorized by the Office of the National Treasury of the Ministry of Finance, that expenses incurred outside the Country, financed by non-refundable financial contributions, are paid abroad directly by the external creditors referred to in the caput.

§ 2º Financial moves authorized under § 1st shall be registered in the SIAFI, in the manner established by the Office of the National Treasury of the Ministry of Finance.

Art. 7º The State Ministers of Planning, Budget and Management and Finance will be able to, within the framework of their competencies:

I-extend the limits set for the budgetary bodies and units related in Annexes II and III up to the amount of R$ 994,920,300.00 (novelty and ninety and four million, nine hundred and twenty thousand real three hundred) ;

II-proceed to the redeployment of the limits of movement and commitment and payment constants of Annexes I, II and III ;

III-detailing the constant limits of the Annexes that it treats the inciso II and adjust the said details ; and

IV-establish standards, procedures and criteria necessary for the disciplinary implementation of the financial year.

§ 1º The magnification and the redeployment of which they treat respectively the incisors I and II of the caput will be effected in accordance with the detailing set out in the form of the inciso III of the caput.

§ 2º In the redeployment referred to in the inciso II of the caput and § 1º, budgetary bodies will be able to be included with transfer of appropriations under the Art. 49 of the Act No. 13,080, 2015.

§ 3º The Minister of State for Planning, Budget and Management will disclose, by means of portry, published until January 12, 2016, the final limits allowed for movement and commitment, observed the detailed detailing of Annex I.

Art. 8º The quadrimestrial targets for the primary result and the demonstration of their compatibility with the amounts for payment, in accordance with the incisos I and IV of § 1º of the art. 51 of Law No. 13,080, 2015, are listed in Annex XI.

Art. 9º As a result of the provisions of this Decree, it is vetoed to the organs, funds and entities of the Executive Power contained in the Fiscal Budgets and the Social Security of the Union, according to the art. 167, caput, inciso II, of the Constitution, and with art. 73 of Decree-Law No. 200 of February 25, 1967, the realization of expenses or the assumption of commitments that are not compatible with the limits and established timetables.

Art. 10. The organs and budgetary units of the Executive Power contained in the Fiscal Budgets and Social Security of the Union will be able to commit budgetary allocations only until December 4, 2015.

§ 1º The restriction provided for in the caput does not apply to expenses constituting constitutional or legal obligations of the Union, related in Section I of Annex III to Law No. 13,080, 2015, and to those arising from the opening and reopening of extraordinary credits.

§ 2º The Minister of State for Planning, Budget and Management may authorize the commitment of budget appropriations beyond the time limit set in the caput for the service of unforeseen expenditure in § 1º.

Art. 11. The Ministers of State, the leaders of the sector bodies of the Federal Planning and Budget and Financial Administration Systems and the expense payers shall be responsible for the observance of compliance with all provisions legal applicable to the matter of which it treats this Decree, especially of Law No. 4,320 of March 17, 1964, of Law No 13,080 of 2015, this in particular, as to art. 112 and art. 135, caput and § 1º, and the Supplementary Act No. 101 of May 4, 2000.

Art. 12. To the Controller-General of the Union and to the other integral organs of the Federal Executive Power's Internal Control System it is incumbent to ensure compliance with the provisions of this Decree and hold the leaders and servants who practice acts in disagreement with the provisions in it.

Art. 13. The Ministers of State for Planning, Budget and Management and the Finance shall adopt the necessary arrangements for the implementation of the provisions of this Decree.

Art. 14. The constant targets of Annexes VIII, IX and X, containing:

shall be established.

I-Annex VIII-Revenue Forecast of the Central Government-2015-Revenue by Source of Resources, pursuant to the inciso II of § 1º of the art. 51 of Law No. 13,080, 2015 ;

II-Annex IX-Revenue / Forecast of the Federal Revenue-2015-Net Income and Tax Incentives, pursuant to the inciso II of § 1º of the art. 51 of Law No 13,080, 2015 ; and

III-Annex X-Primary Result of Federal State-owned Companies-2015, pursuant to the inciso IV of § 1º of the art. 51 of Law n ° 13,080, 2015.

Art. 15. This Decree shall enter into force on the date of its publication.

Brasilia, May 22, 2015 ; 194º of Independence and 127º of the Republic.

DILMA ROUSSEFF

Joaquim Vieira Ferreira Levy

Nelson Barbosa