Decree No. 5.994, Of December 19, 2006

Original Language Title: Decreto nº 5.994, de 19 de Dezembro de 2006

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DECREE NO. 5,994 OF December 19, 2006.

Disposes on the transfer, of the contractual external debt contracts of the Union, of the respective source bodies, to the Ministry of Finance.

THE PRESIDENT OF THE REPUBLIC, in the use of the assignments that confers the art. 84, inciso VI, point (? a?, of the Constitution,


Art. 1º Will be transferred to the Ministry of Finance, represented by the National Treasure Registry, the financial obligations arising from external financing contracts, taken up by the Union, whose disbursements have been fully realized by the creditors.

Paragraph single. The disbursement-phase contracts will only be transferred to the Ministry of Finance after the completion of the disbursements, observed the procedures laid down in this Decree.

Art. 2º The transfer of the obligations will follow timeline and complementary procedures to be established by the National Treasury Board Secretariat.

§ 1º The processes regarding the transfer of the obligations should be mandated compulsorily with:

I-express statement of the expense payer as to:

a) certainty, liquidity, and accuracy of the obligations, containing still information about the creditor (s), including address (s) and contact phone (s);

b) correctness and regularity of the accounting records regarding each operation to be transferred, from the records consigned to the Debt Subsystem, with respect to the values disbursements, paid values and flow of the payments to be carried out, as well as of the data regarding the financial record of the operation to the Central Bank of Brazil;

II-the following documents:

a) financing contract;

b) copy of the Financial Operation Register-ROF, with the respective payment schemes duly approved by the Central Bank of Brazil;

c) copy of the last three charges sent by creditors.

§ 2º Caberá to the source organ:

I-proceed to the accounting regularizations of the pending and remaining administrative acts, inclusive of the analysis of the benefits of convents and similar instruments, if it is the case;

II-provide additional information that is necessary to the complete transfer of the obligations, as well as on the acts practiced prior to the transfer, holding themselves responsible for the guard of the relevant documents;

III-the responsibility of consigning in the budget of the subsequent financial year endowment intended to amuse financial obligations arising from each contract transferred in the period between 1º May and December 31 of each year;

IV-arrange, when the case is the case, the respective budget highlight in such a way as to enable the Ministry of Finance to conduct the payments of the financial obligations arising from the contracts transferred.

Art. 3º For the effective transfers between 1º January and April 30 each year, it will be up to the Ministry of the Farm consignment in the budget of the subsequent financial year, within the framework of the Union Financial Charges, allocations to amhalt the financial obligations arising from the contracts transferred on the basis of this Decree.

Art. 4º This Decree goes into effect on the date of its publication.

Brasilia, December 19, 2006; 185º of Independence and 118º of the Republic.


Guido Mantega

This text does not replace the one published in the DOU of 12/20/2006.