Law No. 10,180, Of February 6, 2001

Original Language Title: Lei nº 10.180, de 6 de Fevereiro de 2001

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LEI N°10.180, OF February 6, 2001

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

I do know that the President of the Republic adopted the Interim Measles No. 2.112-88, of 2001, which the National Congress adopted, and I, Antonio Carlos Magalhães, President, for the purposes of the provisions of the single paragraph of the art. 62 of the Federal Constitution, promulgated the following Law:

TITLE I

OF THE SYSTEMIC ORGANIZATION

XX_ENCODE_CASE_ONE single CHAPTER

OF THE PRELIMINARY PROVISIONS

Art. 1 Will be organized in the form of systems the activities of planning and federal budget, of financial administration federal, from federal and internal control of the Federal Executive Power.

XX_ENCODE_CASE_CAPS_LOCK_ON title ii

OF THE FEDERAL PLANNING AND BUDGET SYSTEM

CHAPTER I

DAS FINALITIES

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

I-formulate the national strategic planning;

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

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

IV-manage the federal planning and budgeting process;

V-promoting articulation with 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.

CHAPTER II

OF THE ORGANIZATION AND COMPETENCES

Art. 3 The Federal Planning and Budget System comprises the activities of elaboration, monitoring and evaluation of plans, programs and budgets, and of conducting studies and socio-economic research.

Art. 4 °Integram the Federal Planning and Budget System:

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

II-setorial organs;

III-specific organs.

§ 1 of the setorial organs 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.

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

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

§ 4 °The units of planning and budgeting of the linked or subordinated entities to the Ministries and sectoral bodies shall be subject to the normative orientation and technical supervision of the central organ and also, in what couber, of the respective sectoral body.

§ 5 °The sectoral body of the Civil House of the Presidency of the Republic has as an acting area all the integral organs of the Presidency of the Republic, re-salvaged others determined in specific legislation.

Art. 5 °Without prejudice to the constitutional and legal competencies of other Powers, the units responsible for their budgets become subject to the normative orientation of the central system of the System.

Art. 6 Without prejudice to the constitutional and legal competencies of other Powers and organs of the Federal Public Administration, 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

Do Federal Planning

Art. 7 °Compete to the units responsible for the planning activities:

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

II-coordinate the drafting of the multiannual plan's draft laws and the item, goals and priorities of the Administration Federal public, members of the budget guideline bill, as well as of their alterations, compatibilizing the proposals of all the Powers, organs and integral entities of the Federal Public Administration with the governmental goals and the available resources;

III-accompany 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 seen to subsidize the process of allocation of public resources, the spending policy and the coordination of government actions;

IV-ensure that the administrative units responsible for the implementation of the Public Administration's programs, projects and activities Federal keep follow-up routines and evaluation of your schedule;

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

VI-identify, analyze, and evaluate the Government's strategic investments, its sources of funding and its articulation with the private investments, as well as providing the managerial and institutional support to their implementation;

VII-realize studies and socio-economic research and analyses of public policies;

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

Single paragraph. They 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. 8 °Compete to units responsible for the budget activities:

I-coordinate, consolidate and supervise the elaboration 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-establish standards and procedures necessary for the drafting and implementation of the federal budgets, harmonizing them with the plan multiannual;

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

IV-follow up and evaluate budget and financial implementation, without prejudice to competence assigned to other organs;

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

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

Title III

OF THE FEDERAL FINANCIAL ADMINISTRATION SYSTEM

CHAPTER I

DAS FINALITIES

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

CHAPTER II

OF THE ORGANIZATION AND COMPETENCES

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

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

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

II-setorial organs.

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

§ 2 ° The setorial organs become subject to the normative orientation and technical supervision of the central system organ, without Injury to the subordination to the organ in whose administrative structure they are integrated.

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

I-ensure the financial balance of the National Treasury;

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

III-draw up the financial programming of the National Treasury, manage the National Treasury Single Account and subsidize the formulation of the public expenditure financing policy;

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

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

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

VII-keep track of the commitments that the oncoming, direct or indirectly, the Union together with international entities or bodies;

VIII-edit standards on programming financial and financial and financial implementation, as well as to promote the monitoring, systematization and standardization of the execution of public expenditure;

IX-promoting integration with the remaining Powers and spheres of government in matters of administration and 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.

Paragraph single. The representatives of the National Treasury in the tax councils should preferably be integral servants of the career Finance and Control who 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

DAS FINALITIES

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 government bodies or entities and their effects on the structure of the Union heritage;

II-the resources of the current budgets, the changes arising from additional credits, the revenues expected and raised, the committed expense, 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 case, raise revenues, take expenses, administer or store goods to it belonging or entrusted;

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

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

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

VII-the renunciation of revenue from federal bodies and entities.

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

CHAPTER II

OF THE ORGANIZATION AND OF THE 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 body;

II-organ setorials.

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

§ 2 ° The internal control body of the Civil House will also exercise the accounting setorial 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.

§ 3 ° The setorial organs are subject to orientation normative 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.

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

I-maintain and enhance the Union Single Accounts Plan;

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

III-based on ascertainment of acts and inforcian 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 for decision making and supervision ministerial;

V-realization of spending payers ' accounts and too many responsible for goods and values public and of all the one that gives cause to loss, stray or other wrongdoing that results in damage to the erarium;

VI- draw up 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 National Public Sector Balance;

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

TITLE V

OF THE INTERNAL CONTROL SYSTEM OF POWER

EXECUTIVE 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 the support 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-evaluate the fulfillment of the targets set out in the multiannual plan, the implementation of the government programmes and the Union budgets;

II- to 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 entities of private law;

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

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

CHAPTER II

DA ORGANISATION AND SKILLS

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. They integrate the Internal Control System of the Federal Executive Power:

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

II-sectoral organs.

§ 1 ° The acting area of the central organ of the System covers all the organs of the Federal Executive Power, excepted those indicated in the following paragraph.

§ 2 ° The setorial organs are those of internal control that integrate the structure of the Ministry of Foreign Affairs, Ministry of Defense, Advocate General of the Union and the Civil House.

§ 3 ° O 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.

§ 4 ° The central and sectoral organs may subdivide themselves into sectoral and regional units, such as functional and spatial segments, respectively.

§ 5 ° The sectoral organs become subject to the normative orientation and the technical supervision of the organ central 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 organs and units of the Internal Control System of the Federal Executive Power:

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

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

III-evaluate the implementation of the Union budgets;

IV-exercise control of the credit, guarantee, guarantees, rights and havers of the Union;

V-provide information on the physical-financial situation of the projects and 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-ascertaining the inforate acts or facts of illegal or irregular, practiced by public or private actors, in the use of federal public resources and, where applicable, communicate to the unit responsible for accounting for the arrangements for the arrangements;

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

IX-evaluate the performance of internal audit of the entities of the federal indirect 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 we dispose of 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 assessment.

§ 1 ° The public agent who, by action or omission, causes embarrassment, embarrassment or hindrance to the performance of the Federal Accounting and Internal Control Systems, in the performance of their institutional functions, will be subject to the penalty of administrative, civil and criminal liability.

§ 2 ° When the documentation or information provided for in this article involves subjects of secretive character, treatment should be dispensed with special according to the one established in a regulation of its own.

§ 3 ° The server shall keep secrecy about data and information pertaining to the subjects to which you have access in due course of the exercise of their duties, using them exclusively for the drafting of opinions and reports intended for the competent authority, under penalty of responsibility administrative, civil and criminal matters.

§ 4 ° The members of the Finance and Control career will observe code of ethics specific professional 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. It is vetted the appointment for the exercise of office, including in committee, in the framework of the Systems of which it treats this Act, of persons who have been, for the last five years:

I-responsible for acts judged irregular by final decision of the Court of Auditors of the Union, of the court of state accounts, of the Federal District or of the Municipality, or still, by council of accounts of Municipality;

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

III-convicts in criminal proceedings by 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.

§ 1 ° The sealings set out in this article apply, too, to nominations for positions in committee involving management of appropriations budget, 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.

§ 2 ° Will be exonerated the occupying servers of positions in committee that are achieved by the hypotheses foreseen 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 much higher level positions of IPEA, may be ceded to have exercise in the organs and units of the Systems referred to in this Act, 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.1 ° ........................................................................

I-of 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 Systems, Federal Accounting, Internal Control of the Federal Executive Power and Planning and Federal Budget;

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

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

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

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

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

......................................................................... " (NR)

" Art.30. ......................................................................

I-from the career of Finance and Control, in the central bodies of the Federal Financial Administration Systems, 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.

§ 1 ° In the provement hypothesis of the Group's posts-Direction and Senior Advisor by non-members of the Finance and Control career, within the framework of the Internal Control System 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.

§ 2 ° The indication for the post of Special advisor to Minister of State entrusted with Internal Control functions will be submitted in advance to the assessment of the central body 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 enterprises and mixed-economy companies, to have exercise at the National Treasury Board Secretariat and in its sectoral bodies and the Federal Office of Internal Control, regardless of the occupation of office in commission or trust function.

Paragraph single. The public servants in exercise, on December 31, 1998, at the Office of the Union Heritage Office of the Ministry of Finance, transferred to the scope of the Ministry of Planning, Budget and Management, will be able to remain in exercise in that Secretaria, with the same rights and advantages until then auwounded.

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 System of the Federal Executive Power, it may 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 including such resources in their respective budgets.

§ 1 ° When setting the values to be transferred, as per the provisions of this article, the individuals in it referred to will do cost analysis, in a manner that the amount of resources involved in the operation is compatible with its object, not allowing the transfer of insufficient values to its conclusion, nor the excess that allows for an execution by prices above the beams on the market.

§ 2 ° The organs and the units of the Internal Control System of the Federal Executive Power shall ensure compliance with the provisions of this article, and, in its supervisory work, they will verify that the paced object has been executed by obeying the respective project and work plan, as conventionalized, and if its use obeys the intended targeting of the pactual term.

§ 3 ° The organs and the units of the Internal Control System of the Federal Executive Power, when performing their work, finding evidence of wrongdoing, they will communicate to the supervisory minister of the managing unit or entity and the respective internal and external control bodies of the receiving senders for the arrangements of their competences to be taken.

§ 4 Where injury occurs to the Union, the organs and units of the Internal Control System of the Federal Executive Power will adopt the providences of its 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, will use the appropriate means to inform the Society and 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 component organs of the Systems of which it treats this Act, 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 n ° 2.112-87, of December 27, 2000.

Art. 40. This Act comes into force on the date of its publication.

Art. 41. The Decree-Law No. 2,037 of June 28, 1983 and § 2 ° of the art shall be repealed. 19 of Law n ° 8,490, of November 19, 1992.

Congress National, on February 6, 2001 180 ° of Independence and 113 ° of the Republic

SENATOR ANTONIO CARLOS MAGALHÃES

President


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