Provisional Measure No. 2,036-86, Of 21 December 2000

Original Language Title: Medida Provisória nº 2.036-86, de 21 de Dezembro de 2000

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Provisional measure no. 2,036-86, of 21 December 2000.
Organize and discipline of systems planning and Federal budget, Federal Financial Administration, Federal accounting and Internal control of the Federal Executive Branch, and other matters.
The PRESIDENT of the REPUBLIC, in the use of the role that gives the art. 62 of the Constitution, adopts the following provisional measure, with force of law: Title I of SYSTEMIC ORGANIZATION single chapter of the PRELIMINARY PROVISIONS Art. 1 shall be organised in the form of systems planning and activities of the federal budget, federal financial administration, federal accounting and internal control of the Federal Executive branch.
Title II of the PLANNING SYSTEM and FEDERAL BUDGET chapter I PURPOSE Art. 2 the system of planning and Federal budget aims to: I-formulate national strategic planning;
II-to formulate national plans, regional and sector of economic and social development;
III-to formulate the multiannual plan, budget guidelines and annual budgets;
IV-manage the planning process and federal budget;
V-promote the articulation with the States, the Federal District and the municipalities, aiming at compatibility of standards and related tasks to the various systems at federal, State, district and municipal levels.
Chapter II ORGANIZATION and competences Art. 3 the Planning System and Federal budget comprises the activities of development, monitoring and evaluation of plans, programs and budgets, and socio-economic studies and research.
Art. 4th part of the Federal Budget and planning system: I-the Ministry of planning, budget and management as central body;
II-sectoral bodies;
III-specific organs.
§ 1 The sectoral bodies are planning units and budget of the ministries, the General Law of the Union, the Vice-Presidency and the Civil House of the Presidency of the Republic.
§ 2 specific organs are those bound or subordinate to the central organ of the system, whose mission is focused on the activities of planning and budget.
§ 3 The sectoral and specific organs shall be subject to the normative guidance and technical supervision of the central organ of the system, without prejudice to the subordination to the organ in which are integrated administrative structure.
§ 4 The planning units and budget of the linked entities or subordinate to ministries and sector bodies shall be subject to the normative guidance and technical supervision of the central organ and also, what fits, the respective sectoral body.
§ 5 the sectoral body of staff of the Presidency of the Republic has as area every organ of the Presidency of the Republic, except other determined in specific legislation.
Art. 5 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 organ of the system.
Art. 6 Without prejudice to the constitutional and legal powers of other powers and agencies of the Federal Public Administration, members of the Planning System and Federal budget and units who are responsible for planning and budget of the other powers shall carry out the monitoring and evaluation of plans and programmes.
Section I of the Federal Planning Art. 7 it shall be the responsibility of the units responsible for planning activities: I-develop and oversee the implementation of national and sectoral plans and programmes for economic and social development;
II-to coordinate the preparation of bills of the multi-annual plan and the item, goals and priorities of the Federal Public Administration, the budget guidelines law project, as well as their amendments, aligning the proposals of all the powers, agencies and entities of the Federal Public Administration with government objectives and the resources available;
III-track physics and financially the plans and programmes referred to in items I and II of this article, as well as to evaluate them, regarding the efficiency and effectiveness, in order to subsidize the public resource allocation process, the spending policy and the coordination of Government actions;
IV. ensure that the administrative units responsible for the implementation of programmes, projects and activities of the Federal Public Administration keep routines for monitoring and evaluation of its programming;
V-hold information system related to economic and social indicators, as well as mechanisms to develop forecasts and strategic information on trends and changes in the national and international scope;
VI-identify, analyse and evaluate strategic investments from the Government, their sources of funding and its articulation with private investment, as well as providing management and institutional support to their implementation;
VII-to carry out socio-economic research and analysis of public policies;
VIII-establish general policies and guidelines for the performance of State-owned enterprises.
Sole paragraph. State-owned enterprises are considered, for the purposes of item VIII, public companies, joint stock companies, their subsidiaries and other companies in which the Union, directly or indirectly, holds the majority of the share capital with voting rights.
Section II of the Federal Budget. 8. It shall be the responsibility of the units responsible for the budget: (I) activities-coordinate, consolidate and supervise the preparation of the budget guidelines law and the law of the Union budget, including fiscal budgets, social security and investment of State-owned enterprises;
II-establish standards and procedures for the preparation and implementation of federal budgets, harmonising them with the multiannual plan;
III-conduct studies and researches concerning the development and improvement of the federal budget process;
IV-monitor and evaluate budgetary and financial implementation, without prejudice to the competence assigned to other organs;
V-establish budget classifications, taking into account the needs of their harmonisation with the planning and control;
VI-propose measures that are aimed at the consolidation of budgetary information of the various spheres of Government.
Title III of the FEDERAL FINANCIAL MANAGEMENT SYSTEM chapter I PURPOSE Art. 9 the Federal financial management system aimed at the financial stability of the Federal Government, within the limits of revenue and public expenditure.
Chapter II ORGANIZATION and competences Art. 10. The Federal financial management system comprises the activities of the Union's financial programming, administration of rights and assets, guarantees and obligations of responsibility of the national treasure and technical-normative guidance concerning the budgetary and financial management.
Art. 11. Integrate the Federal financial administration system: i. the National Treasury Secretariat, as central body;
II-sectoral bodies.
§ 1 The sectoral bodies are the units of financial programming of the ministries, the General Law of the Union, the Vice-Presidency and the Civil House of the Presidency of the Republic.
§ 2 The sectoral bodies are subject to the normative guidance and technical supervision of the central organ of the system to the detriment of subordination to the organ in which are integrated administrative structure.
Art. 12. It shall be the responsibility of the units responsible for the activities of the Federal financial management system: I-ensure financial balance of the National Treasury;
II-manage financial assets and Treasury securities;
III-to elaborate the financial programming of the national treasure, manage the National Treasury single account and subsidise the formulation of financing policy of public spending;
IV-manage federal securities debt and external debt of responsibility of the National Treasury;
V-control the debt arising from credit operations of responsibility, direct and indirect, of the National Treasury;
VI-managing credit operations under the responsibility of the National Treasury;
VII-keep track of commitments that affect, directly or indirectly, the Union with international entities or bodies;
VIII-edit rules on the financial programming and the budget execution and financial, as well as promoting monitoring, systematization and standardization of execution of public expenditure;
IX-promote integration with the other powers and spheres of Government in matters of administration and financial programming.
Art. 13. Subordinate technically the National Treasury Secretariat representatives of national treasure tax councils or equivalent bodies of indirect administration entities, directly or indirectly controlled by the Union.
Sole paragraph. The representatives of the National Treasury in tax advice should be, preferably, servers members of the career of finance and control that are not in Office in the areas of internal control in the Ministry or its equivalent to which the entity is bound.
Title IV FEDERAL ACCOUNTING SYSTEM chapter I PURPOSE Art. 14. The Federal accounting system aims to highlight the budget, financial and patrimonial situation of the Union.

Art. 15. The Federal accounting system aims to record the acts and facts relating to budget, financial and patrimonial management of the Union and highlight: I-operations carried out by government agencies or entities and their effect on the structure of the Union's assets;
II-the capabilities of existing budgets, changes arising from additional credits, expected revenues and collected, the expense involved, settled and paid to the account of these resources and their availability;
III-before the Exchequer, the situation of all those who, in any case, raise revenue to expenses, administer or keep assets belonging or entrusted;
IV-the assets and liabilities of the public entity and its variations;
V-the costs of the programs and of the units of the Federal Public Administration;
I saw the implementation of the Union's resources per unit of the Federation benefited;
VII-the resignation of revenue from federal agencies and entities.
Sole paragraph. The resulting operations accounts of a financial nature not included in the budgetary execution are also Registry object, individualization and accounting control.
Chapter II ORGANIZATION and competences Art. 16. The Federal accounting system encompasses activities, treatment and control of the operations relating to budgetary, financial and patrimonial management of the Union, with a view to the preparation of financial statements.
Art. 17. Integrate the Federal accounting system: i. the National Treasury Secretariat, as central body;
II-sectoral bodies.
§ 1 The sectoral organs are internal management units of the ministries and the General Law of the Union.
(2) the internal control body of staff shall also the activities of sectoral accounting body of every organ of the Presidency of the Republic, members of the Vice-Presidency of the Republic, in addition to others made in specific legislation.
§ 3 The sectoral bodies are subject to the normative guidance and technical supervision of the central organ of the system, without prejudice to the subordination to the organ in which are integrated administrative structure.
Art. 18. It shall be the responsibility of the units responsible for the activities of the Federal accounting system: I-maintain and enhance the Union's single chart of accounts;
II-establish standards and procedures for the proper accounting records of the acts and facts of budget management, financial and patrimonial in the organs and entities of the Federal Public Administration;
III-based investigation of acts and facts of illegal or irregular inquinados, perform the relevant records and adopt the measures necessary for the accountability of the agent, communicating the fact to the authority to whom the responsible is subject and the organ or unit of the Internal control system;
IV-establish, maintain, and enhance information systems that enable it to perform the accounting of the acts and facts of budget management, financial and patrimonial and generate management information needed for decision-making and supervision Ministry;
V-hold taken of authorizing expenditure accounts and other account for goods and public values and all that I can about the loss, loss or other irregularity resulting in damage to the Exchequer;
I saw him draw up the balance sheets of the Union;
VII-to consolidate the balance sheets of the Union, the States, the Federal District and the Municipalities, with a view to drawing up the national public sector balance sheet;
VIII-to promote integration with the other powers and spheres of Government in accounting Affairs.
Title V of the INTERNAL CONTROL SYSTEM of the FEDERAL EXECUTIVE BRANCH chapter I PURPOSE Art. 19. The Internal control system of the Federal Executive Branch aims at evaluating the governmental action and the management of the federal public administrators, through accounting, financial control, budgetary, operational and asset, and to support the external control in the performance of its institutional mission.
Art. 20. The Internal control system of the Federal Executive Branch has the following purposes: (I)-assess the fulfilment of the targets set in the multiannual plan, the implementation of government programmes and budgets of the Union;
II-check the legality and assess the results with respect to effectiveness and efficiency, budget management, financial and patrimonial in the organs and entities of the Federal Public Administration, as well as the application of public resources for private-law entities;
III-exert control of the operations of credit, guarantees and warranties, as well as the rights and assets of the Union;
IV-to support the external control in the performance of its institutional mission.
Chapter II ORGANIZATION and competences Art. 21. The Internal control system of the Federal Executive branch comprises the activities of compliance assessment of the goals laid down in the multiannual plan, the implementation of government programmes and budgets of the Union and management assessment of the federal public administrators, using the audit and inspection instruments.
Art. 22. The Internal control system of the Federal Executive Branch: i. the Federal Secretariat of control, such as central body;
II-sectoral bodies.
(1) the area of expertise covers all the System's central organs of executive power, Federal, except those listed in the following paragraph.
§ 2 The sectoral bodies are those of internal control of the structure of the Ministry of Foreign Affairs, the Ministry of defence, the Solicitor-General's Office and Staff.
(3) the internal control body of staff has as area every organ members of the Presidency and the Vice-Presidency of the Republic, in addition to others made in specific legislation.
§ 4 The central and sectoral organs can be divided into sectoral and regional units, as functional and spatial segments, respectively.
§ 5 The sectoral bodies are subject to the normative guidance and technical supervision of the central organ of the system, without prejudice to the subordination to the organ in which are integrated administrative structure.
Art. 23. Is established the Commission of coordination of Internal Control, collegial body of coordination of the Internal control system of the Federal Executive Branch, with the aim of promoting the integration and mix their understandings organs and units.
Art. 24. It is the responsibility of the agencies and units of the Internal control system of the Federal Executive Branch: i. assess the fulfilment of the targets set in the multiannual plan;
II-to monitor and evaluate the implementation of government programs, including decentralized actions carried out to the account of resources from the Budgets of the Union, the level of implementation of the goals and objectives established and quality management;
III-to evaluate the implementation of the budget of the Union;
IV-to exert control of the operations of credit, guarantees, warranties, rights and possessions of the Union;
V-provide information about the physical and financial situation of the projects and activities contained in the budget of the Union;
VI-audit on the management of public resources under the responsibility of federal agencies and public and private entities;
VII. determine the acts or facts of illegal or irregular inquinados, practiced by public and private agents in the use of public resources and, if applicable, inform the accounting unit for the appropriate measures;
VIII-audit accounting systems, financial, budgeting, personnel and other administrative and operational systems;
IX-to evaluate the performance of the internal audit of the indirect federal administration bodies;
X-draw up the Annual accounts of the President of the Republic to be sent to the National Congress, pursuant to art. 84, item XXIV, of the Federal Constitution;
XI-to create the conditions for the exercise of social control over the programmes covered with resources from the budgets of the Union.
Title VI GENERAL and transitional PROVISIONS Art. 25. In compliance with the provisions contained in art. 117 of law No. 8112 of 11 December 1990, it is forbidden to leaders of organs and systems units referred to in art. 1st exercise: I-driving party-political activity;
II-profession;
III-other activities incompatible with the interests of the Federal Public Administration, in the way that it has in the regulation.
Art. 26. No process, document or information may be withheld to the servers of the Federal accounting systems and Internal control of the Federal Executive Branch, in the exercise of the tasks inherent to the activities of accounting records, auditing, supervision and management review.
(1) the public officer who, by action or omission, cause embarrassment, embarrassment or obstacle to the performance of the Federal accounting systems and Internal control, in the performance of its institutional functions, shall be subject to the penalty of administrative, civil and criminal liability.
§ 2 When the documentation or information provided for in this article involve issues of secrecy, should be dismissed special treatment as set out in regulation itself.

§ 3 the server must keep secrecy on data and information pertinent to issues to which you have access as a result of the exercise of its functions, using them exclusively for the preparation of opinions and reports intended for the competent authority, under penalty of administrative, civil and criminal liability.
§ 4 the members of the career of finance and control will observe specific professional code of ethics approved by the President of the Republic.
Art. 27. The Executive power shall, in regulation, the way in which any citizen may be posted on the official data from the Federal Government regarding implementation of the budgets of the Union.
Art. 28. The Heads of the agencies and units of the Internal control system of the Federal Executive Branch and of the organs of the Federal accounting system, in the exercise of its powers, is provided by the representation responsible challenge, any acts of management carried out without proper legal grounds.
Art. 29. Is sealed the nomination for Office, including Commission, in the context of the systems referred to in this provisional measure, of people who have been in the past five years: I-responsible for acts judged by final decision of irregular Court of Auditors, the Court of Auditors, the Federal District or Municipality, or on the advice of Auditors of Municipalities;
II-punished, in which no further appeal lies decision in administrative disciplinary process by harmful act to the public assets of any sphere of Government;
III-convicted in criminal proceedings for crimes against Public Administration, capitulados in titles II and XI of the special part of the Brazilian Penal Code, in law No. 7492, of 16 June 1986, and in law No. 8429 of 2 June 1992.
§1 the fences established in this article also apply to appointments to positions in the Commission budget appropriations management involving, of financial resources or assets, the direct and indirect administration of the powers of the Union, as well as for appointments as members of bidding committees.
paragraph 2 shall be exonerated the servers occupants of offices in Commission that are achieved by the events contemplated in items I, II and III of this article.
Art. 30. The servers of the careers of planning and budget and finance and control, the occupants of effective planning positions P-1501-1500, TP group of planning and research of the Institute of applied economic research-IPEA, intermediate level of IPEA and other positions of higher levels of the IPEA may be ceded to have exercise in the organs and systems units referred to in this provisional measure regardless of the occupation of Office in Commission or reliable function.
Art. 31. The subparagraphs I, II, IV, V and VI of the art. 1 and the item I of art. 30 of law No. 9625, 7 April 1998, shall take effect as follows:? Art. 1º .....................................................................................................................................
I-the career of finance and control, when in Office in the Ministry of finance or in the bodies and in the members of the Federal financial management system, Federal accounting, Internal control of Federal Executive Branch and Federal Planning and Budget;
II-career planning and budget and the Office of planning P-1501, TP group-1500, when in Office in the Ministry of planning, budget and administration or in the bodies and in the units of the planning and budget systems, Federal Financial Administration, Federal accounting and Internal control of Federal Executive Branch;
...........................................................................................................................................................
IV-of planning and research of the Institute of applied economic research-IPEA, when in Office in the Ministry of finance, the Ministry of planning, budget and management, the IPEA or in the bodies and in the units of the planning and budget systems, Federal Financial Administration, Federal accounting or Internal control of Federal Executive Branch;
V-top level of IPEA, not referred to in the previous paragraph, when in Office in the Ministry of finance, the Ministry of planning, budget and management, the IPEA or in the bodies and in the units of the planning and budget systems, Federal Financial Administration, Federal accounting or Internal control of Federal Executive Branch, in the performance of activities of drawing up plans and public budgets;
I saw the IPEA, intermediate level when in exercise or in the Ministry of planning, budget and management, in the performance of activities of direct support to the preparation of plans and public budgets, in quantitative fixed in the Act referred to in § 3 of art. 2 of this law.
.................................................................................................................................................? (NR)
? Art. 30. ..................................................................................................................................
I-the career of finance and control, central organ of the Federal financial management systems, Federal accounting and Internal control of Federal Executive Branch;
.................................................................................................................................................? (NR)
Art. 32. The offices in Commission, within the framework of the Internal control system of the Federal Executive Branch, as well as the positions of Special Advisor of Minister of State in charge of internal control functions will be provided, preferably by occupants of effective career positions of finance and control.
§1 In chance of filling the positions of Director and group Advising Superiors for not members of finance and control, within the framework of the Internal control system of the Federal Executive Branch, excluding the sectoral agencies, proof of required experience of at least five years in audit activities, public finances or public accounting.
§ 2 the appointment to the position of Special Advisor to Minister of State in charge of Internal control functions will be submitted in advance to the central body of the system.
Art. 33. the Ministry of finance Is authorized to order, until 31 December 2000, public servants of their linked entities, including public and mixed economy companies, for they exercise in national Treasury Secretariat and its sectoral agencies and the Federal Secretariat of control, regardless of the occupation of Office in Commission or reliable function.
Sole paragraph. The public servants-in-Office, on 31 December 1998, the Secretary of the Union Ministry of Heritage Ranch, transferred to the Ministry of planning, budget and management, will remain in Office in that registry, with the same rights and benefits accrued so far.
Art. 34. Is added to art. 15 of law No. 8460, of 17 September 1992, first paragraph with the following:? Sole paragraph. In sector units of the Internal control system of the Federal Executive Branch, may, exceptionally, be assigned to the exercise of effective server FG organ cadres in that unit has performance.? (NR)
Art. 35. The organs and entities of the direct and indirect administration of the Union, to enter into commitments in the prediction of financial resource transfers, their budgets, States, Federal District and Municipalities, shall establish the obligation of pactuais instruments loved recipients of making such resources in their respective budgets.
(1) when setting the values to be transferred, in accordance with the provisions laid down in this article, the ones referred to therein will make cost analysis, so that the amount of resources involved in the operation to be compatible with its object, not allowing the transfer of insufficient values for its completion, or excess which allows execution by prices above the prevailing in the market.
§ 2 the organs and units of the Internal control system of the Federal Executive branch shall ensure compliance with the provisions of this article, and, in its work of supervision, check whether the object was executed according to their agreed design and work plan, as agreed, and if its use is in compliance with the allocation provided for in the Covenant term.
§ 3 the organs and units of the Internal control system of the Federal Executive Branch, to carry out their work, noting evidence of irregularities, shall inform the Minister of management unit supervisor or entity and their internal and external control bodies of loved recipients so that they are taken care of their powers.
§ 4 when there is prejudice to the Union, and the units of the Internal control system of the Federal Executive Branch will adopt the measures of its ability, provided for in the relevant legislation, with a view to compensation to the Exchequer.
Art. 36. The organs and entities of other spheres of Government that they receive financial resources from the Federal Government, for the execution of works, for the provision of services or carrying out any projects, use the appropriate means to inform the society and users in general the origin of resources used.

Art. 37. The evidentiary documentation of budgetary, financial and patrimonial direct Federal Administration units will remain in the respective unit, at the disposal of the bodies and of the internal and external control units, under the conditions and within the time limits laid down by the central organ of the Federal accounting system.
Art. 38. The Executive power shall have, in regulation and within 60 days, on the competence, structure and functioning of systems components of this provisional measure, as well as assignments of their holders and other leaders.
Art. 39. Are convalidados the acts performed on the basis of provisional measure no. 2,036-85, of 23 November 2000.
Art. 40. This provisional measure shall enter into force on the date of its publication.
Art. 41. Revoke the Decree-Law No. 2037, of 28 June 1983, paragraph 2 of art. 19 of law No. 8490, of 19 November 1992.
Brasília, 21 December 2000; 179 of independence and 112 of the Republic.
FERNANDO HENRIQUE CARDOSO, Pedro Malan Martus Tavares Silvano Gianni

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