Decree No. 3591, Of 6 September 2000

Original Language Title: Decreto nº 3.591, de 6 de Setembro de 2000

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Decree No. 3591, of 6 SEPTEMBER 2000.
On the Internal control system of the Federal Executive Branch and other matters.
The PRESIDENT of the REPUBLIC, in the use of the powers conferred. 84, subparagraphs IV and VI, of the Constitution, and in view of the provisions of provisional measure no. 2,036-82, of 25 August 2000, DECREES: Art. first the Internal control system of the Federal Executive Branch aims at evaluating the governmental action and the management of the federal public administrators, with the purposes, activities, organization, structure and competencies established in this Decree.
Chapter I PURPOSE Art. 2 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 to evaluate the results, the effectiveness and efficiency of 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 Art ACTIVITIES. 3 the Internal control system of the Federal Executive branch comprises all the activities related to evaluation of the fulfilment of the goals laid down in the multiannual plan, the implementation of government programmes and budgets of the Union and the management of federal public administrators, as well as the control of the operations of credit, guarantees, warranties, rights and assets of the Union.
(1) the evaluation of the fulfilment of the goals of the multi-year plan aims to prove the conformity of their execution.
(2) the evaluation of the implementation of the programmes of Government aims to establish the level of implementation of the goals, the achievement of objectives and the adequacy of the management.
(3) the assessment of the implementation of the budgets of the Union aims to prove the conformity of execution with the limits and allocations set out in the relevant legislation.
§ 4 the evaluation of the management of federal public administrators aims to prove the legality and the legitimacy of the acts and examining the results with regard to economy, efficiency and effectiveness of budget management, financial, assets, personnel and other administrative and operational systems.
§ 5 the control of credit operations, guarantees, warranties, rights and possessions of the Union seeks to measure the consistency and adequacy of internal controls.
Art. 4 the Internal control system of the Federal Executive branch uses techniques of work, for the achievement of its purposes, the audit and supervision.
§ 1 the audit aims to evaluate public management, managerial processes and results, and the application of public resources for private-law entities.
§ 2 the supervision aims to establish if the object Government programmes complies with the specifications established, meets the needs for which it was set, consistency with guard conditions and features you want and if the control mechanisms are efficient.
Art. 5 the Internal control system of the Federal Executive Branch will provide support to the external control body in the exercise of their institutional mission.
Sole paragraph. Support for external control, without prejudice to the provisions in specific legislation, is the provision of information and of the results of the actions of the Internal control system of the Federal Executive branch.
Art. 6. The Internal control system of the Federal Executive Branch will provide guidance to directors of public assets and resources on issues pertinent to the area of competence of the internal control, including on the form of accountability, as provided in the sole paragraph of art. 70 of the Federal Constitution.
Art. 7 the activities conducted by the Internal control system of the Federal Executive Branch are, preferably, to subsidize: I-the top Federal public administration's direction, the Office of the President of the Republic;
II-the ministerial supervision;
III-the public management improvement in the aspects of the formulation, planning, coordination, implementation and monitoring of public policies;
IV-the organs responsible for the governmental management cycle, namely, planning, budgeting, finance, accounting and administration.
CHAPTER III ORGANIZATION and structure. 8 of the Internal control system of the Federal Executive Branch: i. the Federal Secretariat of Internal Control, as a central organ, the normative guidance and technical supervision of the organs that make up the system, without prejudice to the subordination to the organ in which are integrated administrative structure;
II-the internal control Departments (CISET) of staff, the General Law of the Union, the Ministry of Foreign Affairs and the Ministry of defence, as sectoral bodies;
III-internal control units of military commands, as sector units of Internal Control Department of the Ministry of defence;
IV-Regional Managements of Internal Control (GRCI), in the States, as regional units of the central body.
(1) the area of expertise of the Federal Secretariat of Internal Control covers, in addition to the functions of central organs, all organs and entities of the Federal Executive Branch, excepted those courts by sectoral bodies.
§ 2 The central and sectoral organs can be subdivided into regional and sectoral units.
(3) the internal control Secretariat 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 Secretary of Internal Control of staff is responsible for the activities of internal control of the General Law of the Union, until the creation of your own body.
Art. 9 the Commission Internal Control Coordination (CCCI), collegiate organs of coordination of the Internal control system of the Federal Executive Branch, composed of the holder of the central organs, the presiding, and by the holders of the sectoral agencies, aims to promote the integration and harmonisation of understandings on matters of competence of the system.
CHAPTER IV Art SKILLS. 10. The CCCI: I-promote the operational integration of the Internal control system of the Federal Executive Branch;
II-to harmonize the interpretation of normative acts and procedures relating to activities by the Internal control system of the Federal Executive Branch;
III-to promote the integration of the Internal control system of the Federal Executive branch with other systems of the Federal Public Administration;
IV-evaluating the activities of the Internal control system of the Federal Executive Branch, with a view to its improvement.
Art. 11. The task of the Federal Secretariat of Internal Control: I-normalize, systematize and standardize operational procedures of organs and the units of the Internal control system of the Federal Executive Branch;
II coordinate the activities that require integrated actions of organs and the units of the Internal control system of the Federal Executive Branch, with a view to effectiveness of powers are common;
III-exercising technical supervision of the activities carried out by the organs and by the units of Internal control system of the Federal Executive Branch;
IV-consolidate the plans of work of the internal audit units of the Federal public administration entities indirectly;
V-establish and maintain information system for the performance of related activities of the Internal control system of the Federal Executive Branch;
VI-assess, in its scope, the performance of Directors and monitor the conduct of functional career Finance servers and control;
VII-check the consistency of the data contained in the report of Fiscal management, as set out in art. 54 of complementary law No. 101, of 4 May 2000;
VIII-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;
IX-to exert control of the operations of credits, guarantees, warranties, rights and possessions of the Union;
X-assess the performance of the internal audit of the indirect federal administration bodies;
XI-to plan, coordinate, monitor and evaluate the activities of internal control of their administrative units;
XII-to check compliance with the limits and conditions for credit operations and inscription in remains payable;
XIII-inspecting and evaluating the adoption of measures for the return of the total expenditure on personnel to dealing with the arts. 22 and 23 of the complementary law No. 101, of 2000;
XIV-check the adoption of provisions for the renewal of the amounts of the debt securities and the limits of art. 31 of complementary law No. 101, of 2000;
XV-check the allocation of funds obtained from the sale of assets, in view of the constitutional restrictions and the Complementary Law No. 101, of 2000;
XVI-assessing compliance with the targets set in the Multi-annual Plan and budget guidelines law;
XVII-evaluate the implementation of the budget of the Union.

XVIII-monitor and evaluate government programmes, 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;
XIX-provide information about the physical and financial situation of the projects and activities contained in the budget of the Union;
XX-create conditions for the exercise of social control over the programmes covered with resources from the budgets of the Union;
XXI-assess the adequacy of the mechanisms of social control over the programmes covered with resources from the budgets of the Union;
XXII-conduct audits on the management of public resources under the responsibility of federal agencies and public and private entities, as well as on the application and waiver of revenues;
XXIII-audit and accounting systems, financial supervision, budgeting, personnel and other administrative and operational systems;
XXIV-keep up to date the register of federal public managers;
XXV-determine the acts or facts of illegal or irregular inquinados, practiced by public and private agents in the use of federal public resources, give science the external control and, if applicable, inform the accounting unit for the appropriate action.
paragraph 1 shall apply to the regional units of the Internal control system of the Federal Executive Branch, within its jurisdiction, the powers set out in sections XI to XXV.
§ 2 the Federal Secretariat of Internal Control will support the ministries and the Presidency of the Republic, without prejudice to the powers of the organs of internal control of sectoral jurisdiction.
Art. 12. It shall be the responsibility of the secretariats of Internal Control within the scope of its jurisdiction, beyond the established in items (IX) to XXV of the previous article: I-advise the Vice-President of the Republic, the Minister of State, the Attorney General's Office and the holders of the Presidency of the Republic in matters of competence of the Internal control system of the Federal Executive Branch;
II-supporting the central organ of the Internal control system of the Federal Executive branch in the preparation of the annual financial statements of the President of the Republic, to be forwarded to the National Congress, pursuant to art. 84, item XXIV, of the Federal Constitution;
III-forward to the central organ the workplans of internal audit units of the linked entities;
IV-guide administrators of public assets and resources on issues pertinent to the area of competence of the internal control, including on the form of accountability;
V-support to ministerial supervision and External control in the Affairs of its institutional mission;
VI-subsidizing the consistency checking Report of Fiscal management, as set out in art. 54 of complementary law No. 101, of 2000.
§ 1 the audits and monitoring the position of sector organs that need be executed decentrally in the States, including in the implementation of the Covenants, agreements, contracts, and other similar instruments may be carried out by the Federal Secretariat of Internal Control, the corresponding request internal control Secretariat.
§ 2 it shall be the responsibility of the sector of internal control units, within their jurisdiction, laid down in items (IX) to XXV of the previous article, advise the Commander of the armed forces in matters of competence of the Internal control system of the Federal Executive branch.
Art. 13. The Federal Secretariat of Internal Control with the support of the Special Advisers of internal governance, responsible for: I-advising the Minister of State in matters of competence of the internal control;
II-guide administrators of public assets and resources on issues pertinent to the area of competence of the internal control, including on the form of accountability;
III-submit to the Minister of State of processes and accountability to the order laid down in art. 52 of law No. 8443, of 16 July 1992;
IV-help the work of drawing up the annual accounts of the President of the Republic;
V-monitor the implementation, by the agencies and units, the recommendations of the Internal control system and the Court of Auditors;
VI-to collect information of the organs of jurisdiction, for inclusion of control actions in the plans and programs of the central organ of the system, in order to meet the needs of the ministries.
Sole paragraph. The Special Internal control Advisers, solidarity, responsibility within five working days, forward to the Federal Secretariat of Internal Control, after the respective Science Minister of State, the facts of which have irregular knowledge.
Chapter V SPECIFIC PROVISIONS Art. 14. The entities of the Federal Public Administration as well as indirect social services, should organize its internal audit unit with the necessary support of human and material resources, in order to strengthen the management and rationalize the actions of control.
Sole paragraph. If the demand does not justify the structuring of an internal audit unit, should be included in the regulatory act of the entity the performance of this activity by the internal auditor.
Art. 15. The internal audit unit of the entities of the Federal Public Administration and social services stand-alone indirect subject to the normative guidance and technical supervision of the Internal control system of the Federal Executive Branch, providing support to the organs and units.
(1) the internal audit unit shall submit to the agency or to the internal control unit which is jurisdicionado, for the purpose of integration of control activities, its work plan for the following financial year.
(2) the internal audit links to the Board of directors or the equivalent assignments organ.
§ 3 When the Federal Government indirect entity does not rely on Board of directors or equivalent body, the internal audit unit will be directly subordinate to the maximum leader of the entity, sealed the delegation to another authority.
§ 4 the appointment or dismissal of the internal audit unit holder will be referred to it by the maximum leader of the entity, the approval of the Board of directors or equivalent body when this is the case, and informed the organ or internal control unit jurisdiciona the entity.
§ 5 the internal audit shall review and issue an opinion on the annual accounts of the entity and taken from special accounts.
§ 6 the annual accounting entity, with the corresponding opinion, will be forwarded to the relevant organ of the Internal control system of the Federal Executive Branch, within such period as specified by.
Art. 16. The hiring of private companies by audit organs or by entities of the Federal Public Administration will only be accepted when proven, by the supervisor and to the Federal Minister of Internal Control, the impossibility of carrying out the audit work directly by central or sectoral bodies of the Internal control system of the Federal Executive branch.
Sole paragraph. The provisions of this article shall not apply to contracts for the audits provided for in § 3 of art. 177 of law No. 6404 of December 15, 1976.
CHAPTER VI GENERAL and transitional PROVISIONS Art. 17. The systematization of internal control, in the form established in this Decree, does not delete or affect the own controls to systems and subsystems created within the Federal Public Administration, or the inherent administrative control to each charge, which must be exercised at all levels.
Art. 18. The activities of the analysis of the legality of acts of admission, shutdown, retirements and pensions will continue to be exercised by the agencies and units of the Internal control systems of the Federal Executive Branch, until they are defined new responsible.
Art. 19. The internal regulations of internal control coordination Commission (CCCI) will be approved by the Minister of finance, upon proposal of the Board.
Art. 20. The central organ shall send out the additional standards that are necessary for the operation of the Internal control system of the Federal Executive branch.
Art. 21. Are revoked by Decree No. 93216, of 3 September 1986, Decree No. 93874, of 23 December 1986, art. 144 of Decree No. 93872, of 23 December 1986, Decree No. 96774, of 26 September 1988, and the arts. 7 and 8 of Decree No. 2251, of 12 June 1997.
Art. 22. This Decree enters force and the date of its publication.
Brasília, 6 September 2000; 179 of independence and 112 of the Republic.
FERNANDO HENRIQUE CARDOSO, Pedro Malan

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