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Decree No. 6046, Of 22 February 2007

Original Language Title: Decreto nº 6.046, de 22 de Fevereiro de 2007

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DECREE NO. 6,046, OF February 22, 2007.

Dislays on budget and financial programming, sets out the monthly disbursement schedule of the executive branch for the financial year 2007 and gives other arrangements.

THE PRESIDENT OF THE REPUBLIC, in the use of the assignment that gives it the art. 84, inciso IV, of the Constitution, and with a view to the provisions of the arts. 8th, caput, 9th and 13 of the Supplemental Law no 101, of May 4, 2000 as well as in the arts. 76 and 77 of the Law no 11,439, of December 29, 2006,

DECRETA:

Art. 1st The bodies, the funds and the entities of the Executive Power, members of the Fiscal Budgets and the Social Security, will be able to engage in the budget allocations passed in the Act no 11,451 of February 7, 2007, observed the values made available in Annex I of this Decree.

§ 1st Do not apply the willing in the caput to the relative budgetary allocations:

I-to the expense groups:

a)? 1-Personnel and Social Charges?;

b)? 2-Interest and Charges of the Debt?; and

c)? 6-Amortization of the Debt?;

II-to the financial expenses, related in Annex VI of this Decree;

III-to the resources of donations and of convemuses; and

IV-to the expenditure constituting constitutional or legal obligations of the Union, related in Section I of Annex V of the Act no 11,439, of December 29, 2006, not constants of the Annex VII of this Decree.

§ 2nd Programs of the Proper-Pilot of Public Investments-PPI will only be able be engaged after manifestation of the Ministries of Planning, Budget and Management and of the Finance.

§ 3rd Applies to the integral schedules of the Growth-PAC Acceleration Programme, instituted by the Decree no 6,025, of January 22, 2007, the provisions of § 2nd of this article.

§ 4th The supplementary and special credits that come to be opened, as well as the special credits reopened in this exercise, relative to the expense groups? 3-Other Current Expenses?,? 4-Investments? e? 5-Financial Inversions?, re-salvaged the exclusions of which treats the § First of this article, will have its execution conditional on the values made available in accordance with this article.

Art. 2nd The committed pains, regardless of the type of expense to be met, will explain the timetable of settlement of the expense.

Art. 3rd The payment of expenses in the financial year 2007, inclusive of the remnants to be paid from previous exercises, of the supplementary and special credits open and the special credits reopened in this exercise, shall be authorized up to the constant amount of Annex II of this Decree.

§ First Excludes-if the amount foreseen in the caput the related appropriations in art. 1st, § 1st, incisies I to III, of this Decree, and the expenditure constituting constitutional or legal obligations of the Union of which it treats Section I of Annex V to Law No. 11,439, 2006, non-constants of Annex VII of this Decree.

§ 2nd For the purpose of the fulfillment of the willing in the caput, they will be considered:

I-the bank orders issued in the Integrated Financial Administration System of the Federal Government- SIAFI in 2006 and 2007, whose serve on the sole account of the National Treasury kept in the Central Bank of Brazil takes effect in the financial year 2007;

II-the bank orders of payments between organs and integral entities of SIAFI (Intra-SIAFI) issued in 2007;

III-the issuance of Federal Revenue Collection Document-DARF, Social Security Guide-GPS, Guide to Union-GRU pickup, State Revenue Collection-DAR, Salarium Guide-Education-GSE, FGTS Recreation Guide and Social Security Information-GFIP, in any modality, in SIAFI;

IV-payments effected directly abroad, including those pertaining to the operations carried out with resources of international financial bodies, observed the provisions of the art. 9th of this Decree;

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

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

§ 3rd In the cases of decentralization of budget credits, the corresponding budgetary and financial limit will be equally decentralized and, dealing with expenditure on the account of resources released by the National Treasury Board Secretariat of the Ministry of Finance, it will be up to the devolved body to effect the corresponding financial repass.

§ 4th The payment of the remains to be paid as per position of December 31, 2006, ascertained in SIAFI, included in the limits of which it treats the caput, should additionally fall into the monthly schedules of remnants to be paid and unprocessed from which they treat Annexes III and IV of this Decree.

§ 5th The timetables referred to in § 4th will be able to be changed in act of the National Treasury Board Secretariat of the Ministry of Farm upon request from the respective sectoral body of the Federal Financial Administration System.

Art. 4th Observed the exclusions of § 1st art. 3rd of this Decree, the releases of resources from the National Treasury to the organs of the Executive Power will have as a parameter the monthly values set out in Annex II of this Decree, the availabilities of resources, as well as the withdrawal limit and the payment effective of each organ.

§ First the payment of expense of the exercise and the remains payable, arising from credits decentralized budgeting, will be computed in the devolved body.

§ 2nd The Registry of the National Treasury may require from the sectoral bodies of the Federal Financial Administration System the transfer or return of excess financial balances in the units, having by reference the parameters set out in the caput.

§ 3rd A release of financial resources for the payment of the related expenses in Annex VI of this Decree marked with indicative of financial flow control should suit the financial programming of the National Treasury.

Art. 5th The commitment of expenditure to the account of own revenues, Sources 150, 180, 250 and 280, can only occur up to the amount of the system's constant reestimate Integrated Budget Data-SIDOR elaborated based on the fundraising data recorded in SIAFI and the trend of the exercise, respected budget allocations approved and the values made available for movement and commitment.

Art. 6th The sectoral bodies of the Federal Financial Administration System, observed the constant exclusions of the § 1st Art. 3rd of this Decree, will set up for its budget units and gestures, until March 31, 2007, the monthly limits for payment, evidencing separately the schedule of the remains to be paid and unprocessed.

§ 1st The limits provided in this article should be established in a manner compatible with the values of payment authorized monthly, set out in Annex II of this Decree, and with the respective timetables relating to the remains payable processed and unprocessed, set out in Annexes III and IV of this Decree.

§ 2nd The transfer of financial resources, of which it treats this Decree, by the setorial bodies of the System of Federal Financial Administration to its managing units, and of these to other integral units of the Fiscal Budget and Social Security receivership receivership, will be conditional on the settlement of the respective commitment, except in cases where the characteristics of the financial execution require the prior transfer of the resources, and shall have as parameters the limits of which it treats the caput and the availabilities of resources in the respective subordinate units.

§ 3rd Stay vetted the transfer of financial resources from which it treats this Decree to the gestural units that surpass the payment limit to them established, while endure the situation of excess payments.

§ 4th The sectoral bodies of the Federal Financial Administration System will be able to apply of its units linked to the transfer or return of excess financial balances having by reference the parameters set out in § 2nd of this article.

Art. 7th The leaders of the sectoral bodies of Planning and Federal Budget and Federal Financial Administration Systems and the expense payers should observe, for projects financed with external resources and national counterpart, inclusive of the financed import of goods and services, the definitions of the central organ of the Federal Financial Administration System.

Art. 8th Desummer to be registered in the SIAFI, within the framework of each organ:

I-the corresponding budgetary and financial implementation of each project financed with external resources and counterpart, inclusive of the financed import of goods and services, in a gestalt unit created solely for that purpose; and

II-the Cooperation Agreements, concluded with international bodies for the execution of funded projects with external resources.

Paragraph single. The willing in the inciso I of this article does not vein the creation of more than one gestures unit for each project, if it is of interest to the central organ of the Federal Financial Administration System.

Art. 9th Stay vetted the payment of expenses within the framework of the funded projects with organisms international or foreign government agencies, upon direct sawing abroad, owing all financial moves to be performed through SIAFI, in the form regulated by the Ministry of Finance.

Paragraph single. It may be admitted, in exceptional character and since authorized by the Ministry of Finance's National Treasury Board Secretariat, the overseas direct withdrawal for payment of expenses financed by non-refundable financial contributions.

Art. 10. The State Ministers of Planning, Budget and Management and the Farm, will be able to:

I- upon inter-ministerial porterie:

a) detailing the values set out in Annex I by quadrimaster, categories of expenditure and groups of resource sources, and those of Annex II by resource-source groups, as well as setting standards, procedures and criteria for disciplining the budget execution of the exercise;

b) broaden the values made available for the related budgetary bodies and units in the Annexes I and II of this Decree, up to the amount of R$ 4,158,796,000.00 (four billion, one hundred and fifty million, seven hundred and ninety-one thousand reais) and R$ 4,868,714,000.00 (four billion, eight hundred and sixty-eight million, seven hundred and fourteen thousand actual), respectively; and

II-within the framework of their competences, proceed to the remanding or adjustment of the values made available in the form of the Annexes to which the arts refer. 1st and 3rd of this Decree and of the respective details of which it treats point? a? of the inciso I of this article.

Single paragraph. The magnification referred to in point (b) of the inciso I of this article will be effected in accordance with the details set out in the form of the paragraph? a? of the aforementioned inciso I.

Art. 11. The salary sheet of all the administrative units of a same member budgetary unit of the Integrated Human Resource Administration System-SIAPE will have its budgetary and financial implementation registered in the SIAFI in a single unit gestures.

§ First is provided for the use of a same gestures unit for the execution of the salary sheet of more than one budget unit.

§ 2nd The gestures unit will stay responsible for the classification and accounting record of the expense referred to in the caput, in compliance with the launches of the paying unit in the SIAPE.

§ 3rd The paying unit of SIAPE is responsible for the integrity and suitability of wage sheet launches.

§ 4th The payment of the expenditure of the organs of the Executive Power, in the financial year 2007, classified in the Group? 1- Personnel and Social Charges?, is limited, in each month, to the schedule set out in Annex V of this Decree.

§ 5th Havendo need for broadening of the values set out in Annex V of this Decree, the sectoral bodies of the Planning and Federal Budget and Administration Systems Financial shall, in advance of thirty days ' time of the payment of the Group's expenses? 1-Personnel and Social Charge?, submit adjusted schedule to the National Treasury Board Secretariat of the Ministry of Finance, which will suit Annex V and the would republish by means of poring, including on the grounds of the opening of additional credits.

Art. 12. The quadrimestral targets for the primary result, as well as the demonstration of their compatibility with the amounts for payment, in accordance with the Act no 11,439, of 2006, appear in Annex XI of this Decree.

Art. 13. In the wake of the provisions of this Decree, it shall be vetted to the organs, funds and entities of the Executive Power, constant of the Fiscal Budgets and Social Security of the Union, according to the art. 167, inciso II, of the Constitution, and with the art. 73 of the Decree-Law no 200 of February 25, 1967, the realization of expenditure or the assumption of commitments that are not compatible with the amounts made available and with the timetables set forth therein.

Art. 14. The bodies and budgetary units of the Executive Power, constant of the Fiscal Budgets and Social Security of the Union, will only be able to engage in budgetary allocations until December 14, 2007.

§ First Observed the willing in the caput, the endeavors will limit themselves to the expenses whose contracts, congeniuses or congenic instruments can be formalized until December 31, 2007.

§ 2nd The restrictions provided for in this article do not apply to the expenditure constituting constitutional or legal obligations of the Union, related in Section I of Annex V of the Act No 11,439, from 2006, and those arising from the opening of extraordinary credits.

§ 3rd The Minister of State of the Planning, Budget and Management may extend, until December 31, 2007, the deadline set in the caput for the unforeseen expense care in § 2nd of this article.

Art. 15. It is vetoed the transfer of resources to public companies or mixed-economy societies under Union control for capital increase, regardless of the existence of budget resources, except as expressed and previously authorized by the President of the Republic, in decree, in the terms of art. 4th of the Decree-Law no 1,678 of February 22, 1979 regarding the appropriations of the financial year, after technical pronouncement by the Ministry of Finance and the Ministry of Planning, Budget and Management.

Art. 16. In the terms of § 2nd of the art. 43 of the Act in 11,439, 2006, is vetoed to carry out budgetary, financial and equity management acts under the SIAFI after the December 31, 2007, except for the purposes of ascertaining the result, which are expected to occur by day 30 of January 2008.

Art. 17. In the terms of art. 123 of the Act in the 11,439, of 2006, the Section?I? of Annex V of that Act, it is updated in the form of Annex XII of this Decree.

Art. 18. The Ministers of State, Secretaries of organs of the Presidency of the Republic, leaders of the sectoral bodies of the Federal Planning and Budget Systems and Financial Administration and Expenditure Ordinators are responsible for the observance of compliance with all the legal provisions applicable to the matter, especially of the Law no 4,320 of March 17, 1964, of the Laws in the 10,933, of August 11, 2004, and 11,439, of 2006, these, in particular, as to the arts. 5th, § 2nd, and 104, respectively, and the Supplemental Act no 101, of May 4, 2000.

Art. 19. To the Controller-General of the Union and to the other integral bodies of the Internal Control System of the Federal Executive Power it is incumbent to ensure compliance with the provisions of this Decree, as well as to hold the leaders and the servers to be accountable to them acts at odds with the provisions therein.

Art. 20. The Ministers of State for Planning, Budget and Management and of the Finance, within their respective powers, shall adopt the necessary arrangements for the implementation of the provisions of this Decree.

Art. 21. The targets set out in Annexes VIII, IX and X of this Decree, containing:

I-Annex VIII-Fundraising / Forecast of the Federal Revenue-2007-Net of Refunds and Fiscal Incentives, pursuant to the inciso II of § 1st Art. 76 of the Law no 11,439, 2006;

II-Annex IX-Forecast Revenue from the Central Government- 2007-Revenue Per Resource Source, pursuant to the inciso II of § 1º of the art. 76 of Law No. 11,439, of 2006; and

III-Annex X-Primary Resoutcome of State Enterprises Feds, in the terms of the inciso V of § 1º of the art. 76 of Law No. 11,439, of 2006.

Art. 22. This Decree comes into effect on the date of its publication.

Brasilia, February 22, 2007; 186th of the Independence and 119th of the Republic.

LUIZ INACIO LULA DA SILVA

Guido Mantega

Paulo Bernardo Silva

This text does not replace the one published in the DOU of 2/23/2007.