PROVISIONAL MEASURE NO. 2.036-80, OF June 27, 2000.

Organizes and disciplines the Federal, Financial Administration Planning and Budget Systems of Accounting Federal and the Internal Control of the Federal Executive Power, and gives other arrangements.

THE PRESIDENT OF THE REPUBLIC, in the use of the assignment that confers it on art. 62 of the Constitution, adopted the following Provisional Measure, with force of law:

Title I

Of The Systemic Organization

Single Chapter

Of The Provisions Preliminary

Art. 1º Will be organized in the form of systems the activities of planning and federal budget, of federal financial administration, of federal accounting and of internal control of the executive branch Federal.

Title II

From the Planning and Federal Budget System

Chapter I

Of The Purpose

Art. 2º The System of Planning and Federal Budget has for purpose:

I-formulate the national strategic planning;

II-formulate national, sectoral and regional economic development plans and social;

III-formulate the multiannual plan, the budget guidelines and annual budgets;

IV-manage the federal planning and budget process;

V-promote the articulation with the States, the Federal District and the Municipalities, aiming at the compatibilization of norms and related tasks to the various Systems, in the federal, state, district and municipal plans.

Chapter II

OF THE ORGANIZATION AND COMPETENCIES

Art. 3º The Federal Planning and Budget System comprises the activities of socio-economic elaboration.

Art. 4º Integrate the System of Federal Planning and Budget:

I-the Ministry of Planning, Budget and Management, as the central body;

II-sectoral bodies;

III-specific organs.

§ 1º The sectoral bodies are the planning and budget units of the Ministries, Advocate General of the Union, the Vice-Presidency and the Civil House of the Presidency of the Republic.

§ 2º The specific organs are those bound or subordinated to the central organ of the System, whose mission is aimed at the planning and budgeting activities.

§ 3º The sectoral and specific organs become subject to the normative orientation and the technical supervision of the central body of the System, without prejudice to the subordination to the organ in whose administrative structure are integrated.

§ 4º The planning and budgeting units of the linked or subordinate entities Ministries and sectoral bodies become subject to the normative orientation and technical supervision of the central body and also, in what couber, of the respective sectoral body.

§ 5º The sectoral body of the Civil House of the Presidency of the Republic has as an area of acting all the governing bodies of the Presidency of the Republic, ressalvated others determined in specific legislation.

Art. 5º Without prejudice to the constitutional and legal competences of others Powers, the units responsible for their budgets shall be subject to the guidance of the central body of the System.

Art. 6º Without prejudice to the constitutional and legal powers of other Powers and organs of the Administration Federal Public, the integral bodies of the Federal Planning and Budget System and the units responsible for the planning and budget of the remaining Powers will carry out the follow-up and evaluation of the respective plans and programs.

Section I

Of Federal Planning

Art. 7º Compete for the units responsible for planning activities:

I-elaborate and supervise the execution of plans and national and sectoral economic and social development sectoral programs;

II-coordinate the drafting of the draft laws of the multiannual plan and the item, goals and priorities of the Federal Public Administration, integral to the project of budget guideline law, as well as of its amendments, compatibilizing the proposals of all the Powers, organs and integral entities of the Federal Public Administration with the government objectives and available resources;

III-track physically and financially the plans and programs referred to in the incisos I and II of this article, as well as evaluate them, as to effectiveness and effectiveness, with vistas to subsidize the process of allocating public resources, the policy of spending and the coordination of government actions;

IV-ensuring that the administrative units responsible for the execution of the programs, projects and activities of the Federal Public Administration maintain follow-up routines and evaluation of its programming;

V-maintaining information system related to economic and social indicators, as well as mechanisms for developing predictions and strategy information on trends and changes in scope national and international;

VI-identifying, analyzing and evaluating the Government's strategic investments, its sources of funding and its articulation with private investments, as well as providing the managerial support and institutional to its implementation;

VII-carry out studies and socio-economic research and public policy analysis;

VIII-establish general policies and guidelines for the acting of enterprises state.

Single paragraph. Consider themselves state-owned enterprises, for the purpose of the provisions of inciso VIII, public enterprises, mixed-economy companies, their subsidiaries and controlled and too many companies in which the Union, directly or indirectly, detains the majority of the capital social with right to vote.

Section II

From the Federal Budget

Art. 8º Compete to the units responsible for budget activities;

I-coordinate, to consolidate and supervise the drafting of the projects of the budget guideline law and the Union budget law, understanding the fiscal budgets, social and investment security of state-owned enterprises;

II- to establish standards and procedures necessary for the drafting and implementation of the federal budgets, harmonizing them with the multiannual plan;

III-undertake studies and research concernin development and the improvement of the federal budget process;

IV-follow up and evaluate the budgetary and financial implementation, without prejudice to the competence assigned to other bodies;

V-establish classifications budget, with a view to the needs of its harmonization with planning and control;

VI-propose measures that object to the consolidation of the budget information of the various spheres of government.

Title III

OF THE FINANCIAL ADMINISTRATION SYSTEM FEDERAl

Chapter I

OF PURPOSES

Art. 9º The Administration System Federal Financial aims at the financial balance of the Federal Government, within the limits of public revenue and expenditure.

Chapter II

OF THE ORGANIZATION AND COMPETENCES

Art. 10. The Federal Financial Administration System comprises the financial programming activities of the Union of rights administration and havers, stalwares and obligations of National Treasury and technical guidance-normative guidance regarding the budget and financial execution.

Art. 11. They integrate the Federal Financial Administration System:

I-the National Treasury Board Secretariat, as the central organ;

II-sectoral bodies.

§ 1º The sectoral bodies are the units of financial programming of the Ministries, Advocate General of the Union, the Vice-Presidency and the Civil House of the Presidency of the Republic.

§ 2º The sectoral bodies become subject to the normative orientation and technical supervision of the central body of the System in prejudice to the subordination to the organ in whose administrative structure they are integrated.

Art. 12. It is incumbent upon the units responsible for the activities of the Federal Financial Administration System:

I-to ensure the financial balance of the National Treasury;

II-administer the financial havers and securities of the National Treasury;

III-elaborating the financial programming of the National Treasury, manages the National Treasury Single Account and subsidize the formulation of the public expenditure financing policy;

IV-manage the federal furnishing debt and the external debt of liability of the National Treasury;

V-control debt arising from credit operations of liability, direct and indirect, of the Treasury National;

VI-administering credit operations under the responsibility of the National Treasury;

VII-keep track of the commitments that onset, directly or indirectly, the Union with entities or international bodies;

VIII-editing standards on financial programming and budgetary and financial implementation, as well as promoting monitoring, systematization and standardization of the implementation of public expenditure;

IX-promote integration with the remaining Powers and spheres of government in matters of administrationand financial programming.

Art. 13. They are technically subordinate to the Office of the National Treasury the representatives of the National Treasury in the tax councils, or equivalent bodies of the entities of indirect administration, controlled directly or indirectly by the Union.

Single paragraph. Representatives of the National Treasury in the tax boards should preferably be integral servers of the career Finance and Control that are not in exercise in the internal control areas in the Ministry or equivalent body to which the entity is linked.

Title IV

OF THE FEDERAL ACCOUNTING SYSTEM

Chapter I

OF THE PURPOSES

Art. 14. The Federal Accounting System aims at evidencing the Union's budgetary, financial and heritage situation.

Art. 15. The Federal Accounting System is for the purpose of registering the acts and facts related to the Union's budgetary, financial and heritage administration and evidencing:

I-the operations carried out by the organs or government entities and their effects on the structure of the Union's heritage;

II-the resources of the current budgets, the changes arising from additional credits, the revenues expected and raised, the expenditure committed, settled and paid to the account of these resources and the respective availabilities;

III-before the Public Farm, the situation of all how many, in any way, to raise revenue, to take expenses, to administer or to keep goods to it owned or entrusted;

IV-the patrimonial situation of the public ent and its variations;

V-the costs of the program and the units of the Federal Public Administration;

VI- the application of the resources of the Union, per unit of the benefited Federation;

VII-the renunciation of revenue from federal entities.

Single paragraph. The operations of which result in debits and credits of financial nature not understood in the budget execution will be, also, object of record, individualization and accounting control.

Chapter II

OF THE ORGANIZATION AND COMPETENCIES

Art. 16. The Federal Accounting System comprises the activities of registering, processing and controlling operations concerning the Union's budgetary, financial and heritage administration, with views to the drafting of accounting statements.

Art. 17. They integrate the Federal Accounting System:

I-the National Treasury Board Secretariat, as the central organ;

II-sectoral bodies.

§ 1º The sectoral bodies are the management units Internal of the Ministries and Advocate General of the Union.

§ 2º The internal control body of the Civil House will also exercise the accounting sectoral organ activities of all the governing bodies of the Presidency of the Republic, of the Vice Presidency of the Republic, in addition to others determined in specific legislation.

§ 3º The sectoral bodies shall be subject to the normative orientation and technical supervision of the central organ of the System, without prejudice to the subordination to the organ in whose administrative structure are integrated.

Art. 18. Compete for the units responsible for the activities of the Federal Accounting System:

I-maintain and enhance the Union's Single Accounts Plan;

II-establish standards and procedures for the appropriate accounting record of the acts and facts of the budgetary, financial and heritage management in the organs and entities of the Federal Public Administration;

III-based on ascertainments and acts and inforaging facts of illegal or irregular, effecting the relevant records and adopting the necessary arrangements to the accountability of the agent, communicating the fact to the authority to whom the person responsible is subordinate and to the organ or unit of the Internal Control System;

IV-institute, maintain and enhance information systems that allow to realize the accounting of the Union's acts and facts of budgetary, financial and heritage management and generate managerial information necessary to the decision making and the ministerial supervision;

V-conduct takeaiton of the expense payers and too much responsible for public goods and values and of all the one that gives cause to loss, stray or other wrongdoing that results in damage to the erary;

VI-elaboration of the General Balances of the Union;

VII-consolidate the balance sheets of the Union, the States, the Federal District and the Municipalities, with views to the drafting of the Public Sector Balance sheet National;

VIII-promoting integration with the remaining Powers and spheres of government in accounting matters.

Title V

OF THE INTERNAL CONTROL SYSTEM OF THE EXECUTIVE POWER FEDERAL

Chapter I

DAS FINALITIES

Art. 19. The Internal Control System of the Federal Executive Power aims at the assessment of government action and the management of federal public administrators, through accounting, financial, budgetary, operational and heritage surveillance, and to support the external control in the exercise of its institutional mission.

Art. 20. The Internal Control System of the Federal Executive Power has the following purposes:

I-assess the fulfillment of the targets set out in the multiannual plan, the implementation of the government programs and the Union budgets;

II-substantiate the legality and evaluate the results, as to the effectiveness and efficiency, of the budgetary, financial and heritage management in the organs and entities of the Federal Public Administration, as well as of the application of public resources by private law entities;

III-exercise control of the credit, guarantee and guarantees operations, as well as of the rights and assets of the Union;

IV-support external control in the exercise of its mission institutional.

Chapter II

OF THE ORGANIZATION AND COMPETENCIES

Art. 21. The Internal Control System of the Federal Executive Power comprises the activities of assessing the fulfillment of the targets set out in the multiannual plan, the implementation of the government programmes and the Union budgets and the evaluation of the management of the federal public administrators, using as instruments the audit and the surveillance.

Art. 22. Integrate the Internal Control System of the Federal Executive Power:

I-the Federal Office of Control, as the central organ;

II-setorial organs.

§ 1º The sectoral organs are those of internal control who integrate the structure of the Ministry of Foreign Affairs, the Ministry of Defense, Advocate General of the Union and the Civil House.

§ 2º The central and sectoral bodies may subdivide themselves into sectoral and regional units, such as functional and special segments, respectively.

§ 3º The internal control body of the Civil House has as an acting area all the integral bodies of the Presidency of the Republic and of the Vice Presidency of the Republic, in addition to others determined in specific legislation.

§ 4º The sectoral bodies shall be subject to the normative orientation and technical supervision of the central organ of the System, without prejudice to the subordination to the organ in whose administrative structure are integrated.

Art. 23. It is instituted the Internal Control Coordination Commission, collegiate body of coordination of the Internal Control System of the Federal Executive Power, with the aim of promoting integration and homogenizing understandings of the respective bodies and units.

Art. 24. It is incumbent upon the bodies and units of the Internal Control System of the Federal Executive Power:

I-assess the fulfillment of the targets set out in the multiannual plan;

II-scrutinize and evaluate the implementation of the government programs, inclusive decentralized actions carried out to the account of resources coming from the Union Budgets, as to the level of implementation of the established goals and objectives and the quality of the management;

III-evaluate the implementation of the Union's budgets;

IV-exercise control of the credit, guarantee, guarantee, rights and property operations of the Union;

V-provide information on the physical-financial situation of the projects and of the activities set out in the Union budgets;

VI-conduct audit on the management of federal public resources under the responsibility of public and private bodies and entities;

VII-establish the acts or inforcible facts of illegal or irregular, practiced by public or private actors, in the use of federal public resources, and when it is the case, to communicate to the unit responsible for accounting for the arrangements for the enforceable arrangements;

VIII-carry out audits in the accounting, financial, budgetary, personnel, and other administrative and operational systems;

IX-assess the performance of internal audit of the entities of the indirect federal administration;

X-elaboration of the Prestation of Annual Accounts of the President of the Republic to be forwarded to the National Congress, pursuant to art. 84, inciso XXIV, of the Federal Constitution;

XI-creating conditions for the exercise of social control over the programs contemplated with resources coming from the Union's budgets.

Title VI

OF THE GENERAL AND TRANSITIONAL PROVISIONS

Art. 25. Adhered to the provisions contained in art. 117 of Law No. 8,112 of December 11, 1990, it is vindicated to the leaders of the organs and units of the Systems referred to in art. 1º exercise:

I-politico-partisan directing activity;

II-liberal profession;

III-too many activities incompatible with the interests of the Federal Public Administration, in the form that dispens the regulation.

Art. 26. No process, document or information could be evened to the servers of the Federal Accounting Systems and Internal Control of the Federal Executive Power, in the exercise of the attributions inherent in the activities of accounting records, of audit, surveillance and management evaluation.

§ 1º The public agent 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.

§ 2º When the documentation or information provided for in this article involves subjects of sigilous character, it should be dispensed special treatment according to the one set out in a regulation of its own.

§ 3º The server should keep sensitive about data and information pertaining to the subjects to which it has access to the performance of the exercise of their duties, using them, exclusively, for the drafting of opinions and reports intended for the competent authority, under penalty of administrative, civil and criminal responsibility.

§ 4º The career members of Finance and Control will observe specific professional code of ethics approved by the President of the Republic.

Art. 27. The Executive Power shall establish, in regulation, the manner in which any citizen can be informed about the official data of the Federal Government concerning the implementation of the Union's budgets.

Art. 28. To the leaders of the bodies and units of the Internal Control System of the Federal Executive Power and the organs of the Federal Accounting System, in the exercise of their assignments, it is provided to be challenged, upon representation to the responsible, any managerial acts carried out without due legal grounds.

Art. 29. The appointment for the exercise of office, including in committee, is vetted in the framework of the Systems of which it treats this Provisional Measure, of persons who have been, for the last five years:

I-responsible for irregular judging acts by final decision of the Court of Auditors of the Union, the Court of State Accounts, the Federal District or the Municipality, or still, by Board of Accounts of Municipalities;

II-punished, in decision of which does not kayak appeal administrative, in disciplinary proceedings for an aggrieved act to the public patrimony of any sphere of government;

III-convicted in criminal proceedings for the practice of crimes against the Public Administration, capitulated on Titles II and XI of the Special Part of the Brazilian Penal Code, in Law No. 7,492 of June 16, 1986, and in Law No. 8,429 of June 2, 1992.

§ 1º The sealings set forth in this article apply, too, to appointments to posts in commission involving management of budget appropriations, financial or equity resources, in the direct and indirect Administration of the Powers of the Union, as well as for appointments as members of bidding commissions.

§ 2º Will be exonerated the occupying servers of positions in committee that are achieved by the hypotheses provided for in the incisors I, II and III of this article.

Art. 30. The servers of the Planning and Budget and Finance and Control careers, the occupants of the effective P-1501 Planning Technician positions of the TP-1500 Group, Planning and Research Technician of the Institute of Applied Economic Research- IPEA, intermediate level of IPEA and too many positions of upper levels of the IPEA, may be ceded to have exercise in the organs and units of the Systems referred to in this Interim Measure, regardless of the occupation of office in commission or function of trust.

Art. 31. The incisos I, II, IV, V and VI of the art. 1º and the inciso I of art. 30 of Law No. 9,625 of April 7, 1998, they go on to invigorate with the following essay:

?Art. 1º .....................................................................................................................................

I-from the career of Finance and Control, when in exercise at the Ministry of Finance, or in the organs and in the integral units of the Federal Financial Administration System, Federal Accounting, Internal Control of the Federal Executive and Planning and Federal Budget;

II-of the Carrier Reef Planning and Budget and the post of P-1501 Planning Technician of the TP Group-1500, when in exercise at the Ministry of Planning, Budget and Management or in the organs and units of Planning and Budget Systems, of Administration Federal Financial, Federal Accounting and Internal Control of the Federal Executive power;

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

IV-of Planning and Research Technician of the Institute of Economic Research Applied-IPEA, when in exercise at the Ministry of Finance, in the Ministry of Planning, Budget and Management, in the IPEA or in the organs and units of the Planning and Budget Systems, of Federal Financial Administration, of Accounting Federal or Internal Control of the Federal Executive Power;

V-of higher level of the IPEA, not referred to in the previous inciso, when in exercise at the Ministry of Finance, in the Ministry of Planning, Budget and Management, at the IPEA or in the organs and units of the Planning and Budget Systems, Federal Financial Administration, Federal Accounting or Internal Control of the Federal Executive Power, in the performance of plan-making activities and budgets public;

VI-intermediate level of the IPEA, when in it in exercise or in the Ministry of Planning, Budget and Management, in the performance of direct support activities to the elaboration of public plans and budgets, in quantitative fixed in the act referred to in § 3º of the art. 2º of this Law.

....................................................................................................................................? (NR)

?Art. 30. ..................................................................................................................................

I-from the career of Finance and Control, in the central bodies of Administration Systems Federal Financial, Federal Accounting and Internal Control of the Federal Executive Power;

...................................................................................................................................? (NR)

Art. 32. The posts in committee, within the framework of the Internal Control System of the Federal Executive Power, as well as the posts of Special Assessor of Minister of State entrusted with functions of Internal Control, will be provided, preferably, by occupants of the effective positions of the Finance and Control career.

§ 1º In the provement hypothesis of the Group's posts-Direction and Advising Superiors by non-members of the Finance and Control career, within the framework of the System of Internal Control of the Federal Executive Power, excluded the sectoral bodies, will be required to prove experience of at least five years in auditing, public finance, or public accounting activities.

§ 2º The nomination for the post of Special Assessor of Minister of State entrusted with functions of Internal Control will be submitted in advance to the assessment of the central organ of the System.

Art. 33. Is the Ministry of Finance authorized to requisition, by December 31, 2000, public servants of its linked entities, including public company and mixed-economy companies, to have exercise at the National Treasury Board Secretariat and the your sectoral bodies and the Federal Office of Control, regardless of the occupation of office in committee or function of trust.

§ 1º The public servants in exercise, on December 31, 1998, at the Registry of the Union Heritage of the Ministry of Finance, transferred to the scope of the Ministry of Planning, Budget and Management, will be able to remain in exercise at that Registry, with the same rights and advantages until then earned.

§ 2º The occupants of effective positions of the Finance and Control career, created by the Decree-Law No. 2,346 of July 23, 1987, in exercise at the Union Heritage Secretariat, on December 31, 1998, do jus to the Gratification of Performance created by Law No. 9,625, of 1998.

Art. 34. It is increased to art. 15 of Law No. 8,460, of September 17, 1992, single paragraph with the following essay:

?Single paragraph. In the sectoral units of the Internal Control of the Federal Executive Power, can exceptionally be designated for the effective server FG exercise of the organ frames in which the unit has actuation.? (NR)

Art. 35. The bodies and entities of the direct and indirect Administration of the Union, by celebrating commitments in which there is the prediction of transfers of financial resources, from their budgets, to states, Federal District and Municipalities, will establish in the pactual instruments the obligation of the receiver-payers to make such resources in their respective budgets.

§ 1º When setting the values to be transferred, as per the provisions of this article, the ones referred to therein will cost analysis, in a way that the amount of resources involved in the operation is compatible with its object, not allowing the transfer of insufficient values to its completion, nor the excess that allows for an execution by prices above the vigour in the market.

§ 2º The organs and units of the Internal Control System of the Federal Executive Power shall ensure compliance with the provisions of this article, and, in their supervisory work, will verify that the object pactuado was executed by obeying the respective project and work plan, as conventionalized, and if its utilization obeys the intended target in the pactual term.

§ 3º The Control System's Organs and units Internal of the Federal Executive Power, when performing its work, finding evidence of irregularities shall communicate to the supervisory minister of the managing unit or entity and to the respective internal and external control bodies of the receiving for the arrangements of their competencies to be taken.

§ 4º When injury occurs to the Union, the organs and units of the Internal Control System of the Federal Executive Power shall adopt the arrangements of their competence, provided for in the relevant legislation, with views to the ressaration to the erarium.

Art. 36. The organs and entities of other spheres of government who receive financial resources from the Federal Government, for the execution of works, for the provision of services or the realization of any projects, used of the appropriate means to inform the society and to the users in general the origin of the resources used.

Art. 37. The comprobative documentation of the budgetary, financial and heritage execution of the units of the direct Federal Administration shall remain in the respective unit, at the disposal of the organs and internal and external control units, in the conditions and in the deadlines set by the central organ of the Federal Accounting System.

Art. 38. The Executive Power shall have, in regulation and within sixty days, on the competence, structure and operation of the competent organs of the Systems of which it treats this Provisional Measure, as well as on the assignments of its holders and too much leaders.

Art. 39. They are convalidated the acts practiced on the basis of the Provisional Measure No. 1.995-79, of June 8, 2000.

Art. 40. This Interim Measure shall come into force on the date of its publication.

Art. 41. The Decree-Law No. 2,037, d and June 28, 1983, § 2º of the art. 19 of Law No. 8,490 of November 19, 1992 and the Provisional Measure No. 1.995-79 of June 8, 2000.

Brasilia, June 27, 2000; 179º of Independence and 112º of the Republic.

FERNANDO HENRIQUE CARDOSO

Pedro Malan

Martus Tavares

Pedro Parente