Provisional Measure No. 2112-88 Of January 26, 2001

Original Language Title: Medida Provisória nº 2.112-88, de 26 de Janeiro de 2001

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PROVISIONAL MEASURE No. 2112-88, OF 26 JANUARY 2001
organizes and regulates the Planning Systems and Federal Budget, Financial Federal Administration, the Federal Accounting and Internal Control of the Federal Executive Branch, and other measures.
The PRESIDENT OF THE REPUBLIC, using the powers conferred upon him by art. 62 of the Constitution, adopts the following Provisional Measure, with force of law:
I
TITLE OF SYSTEMIC ORGANIZATION CHAPTER ONE


PRELIMINARY PROVISIONS Art. 1 will be organized in the form of systems activity planning and federal budget, federal financial management, federal accounting and internal control of the Federal Executive Branch.
TITLE II
PLANNING SYSTEM AND FEDERAL BUDGET CHAPTER I


OF PURPOSES Art. 2 The System Planning and Federal Budget aims:
I - formulate the national strategic planning;
II - formulate national plans, sectoral and regional economic and social development;
III - make the multi-annual plan, the budget guidelines and annual budgets;
IV - manage the planning process and the federal budget;
V - to promote coordination with the states, the Federal District and the municipalities, aimed at compliance standards and related tasks to different systems, the federal, state, district and municipal levels.

CHAPTER II ORGANIZATION AND COMPETENCE
Art. 3 The Planning System and Federal Budget includes the development of activities, monitoring and evaluation of plans, programs and budgets, and studies and socio-economic research.
Art. 4. Integrate the System Planning and Federal Budget:
I - the Ministry of Planning, Budget and Management, as the central body;
II - sectoral bodies;
III - specific organs.
§ 1 The sector agencies are planning and budget units of the ministries, the Attorney General's Office, the Vice-Presidency and the Civil House of the Presidency.
§ 2 The specific organs are those related or subordinate to the central body of the system, whose mission is focused on the activities of planning and budgeting.
§ 3 The sectoral and specific organs are subject to policy guidance and technical supervision of the Central System organ, notwithstanding the subordination to the body in whose administrative structure are integrated.
§ 4 The planning and budget units of the linked entities or subordinated to ministries and sectoral bodies are subject to policy guidance and technical supervision of the central body and also, where applicable, the respective sectoral agency.
§ 5 The sectoral body of the Portuguese Presidency of the Civil House has the area of ​​operation all bodies comprising the Presidency, except in certain other specific legislation.
Art. 5 Without prejudice to the constitutional and legal powers of other branches, the units responsible for their budgets are subject to policy guidance of the Central System organ.
Art. 6 Without prejudice to the constitutional and legal powers of other branches and agencies of the Federal Public Administration, members organs Planning System and Federal Budget and the units responsible for planning and budget of the other branches conduct monitoring and evaluation of plans and programs related.
Section I

The Federal Planning Art. 7 It is for the units responsible for planning activities:
I - to prepare and supervise the implementation of plans and national and sectoral programs of economic and social development;
II - coordinate the preparation of the law of the multi-year plan projects and the item, goals and priorities of the federal government, members of the project of the budget directives law, as well as their changes, harmonizing the proposals of all the Powers, agencies and entities of the Federal Public Administration with government objectives and available resources;
III - to monitor physical and financial plans and programs referred to in items I and II of this article, and evaluate them as to the efficacy and effectiveness, in order to support the public resource allocation process, the spending policy and coordination of actions of the government;

IV - to ensure that the administrative units responsible for the implementation of programs, projects and activities of the federal government keep monitoring and assessment of its programming;
V - maintain information system related to economic and social indicators, as well as mechanisms to develop forecasts and strategic information on trends and changes in the national and international levels;
VI - identify, analyze and evaluate the strategic investments of the Government, its funding sources and its connection with private investment, and to provide managerial and institutional support for its implementation;
VII - carry out studies and socio-economic research and policy analysis;
VIII - establishing policies and guidelines for the performance of state enterprises.
Sole paragraph. Are considered state-owned enterprises, for the purpose of subsection VIII, public enterprises, joint stock companies, their subsidiaries and affiliates and other companies in which the Union directly or indirectly holds the majority of shares with voting rights .
Section II
The Federal Budget
Art. 8 It is for the units responsible for budget activities:
I - coordinate, consolidate and supervise the preparation of the project of the law of budgetary directives and the budget law of the Union, including the fiscal budgets, social security and investment of state enterprises ;
II - establish rules and procedures for the preparation and implementation of the federal budget, harmonizing them with the multiannual plan;
III - conduct studies and research concerning the development and improvement of the federal budget process;
IV - to monitor and evaluate budgetary and financial execution, without prejudice to the powers assigned to other bodies;
V - establish budgetary classifications, considering the needs of its harmonization with the planning and control;
VI - propose measures that aim to consolidate the budget information of the various levels of government.

TITLE III ADMINISTRATION OF FEDERAL FINANCIAL SYSTEM CHAPTER I


THE PURPOSES Art. 9 The System of Federal Financial Management aims to financial balance of the Federal Government, within the public revenue and expenditure limits.

CHAPTER II ORGANIZATION AND COMPETENCE
Art. 10. The Federal Financial Management System understands the financial programming activities of the Union, management rights and assets, warranties and liability obligations of the National Treasury and technical and policy guidance regarding the budgetary and financial execution.
Art. 11. Integrate the Federal Financial Management System:
I - the National Treasury, as the central body;
II - sector bodies.
§ 1 The sectoral bodies are the financial planning units of the ministries, the Attorney General's Office, the Vice-Presidency and the Civil House of the Presidency.
§ 2 The sectoral bodies are subject to policy guidance and technical supervision of the Central System organ, notwithstanding the subordination to the body in whose administrative structure are integrated.
Art. 12. It is for the units responsible for the activities of the System of Federal Financial Management:
Art. 1
I - ensure financial balance of the National Treasury;
II - managing the financial assets and securities of the National Treasury;
III - prepare the financial programming of the National Treasury, managing the Single Account of the National Treasury and subsidize the formulation of public expenditure funding policy;
IV - manage the federal public securities debt and the external debt of the National Treasury;
V - control debt liability arising from credit operations, direct and indirect, of the National Treasury;
VI - manage credit operations under the responsibility of the National Treasury;
VII - keep track of commitments that burden, directly or indirectly, the Union with institutions or international organizations;
VIII - edit rules on financial programming and budget and financial implementation and promoting the monitoring, systematization and standardization of implementation of public expenditure;
IX - promote integration with other branches and levels of government in matters of management and financial planning.

Art. 13. subordinated to technically to the National Treasury representatives of the National Treasury in tax advice, or equivalent bodies of the indirect administration entities, directly or indirectly controlled by the EU.
Sole paragraph. The representatives of the National Treasury in tax advice should preferably be career members servers Finance and Control not in exercise in the areas of internal control in the ministry or equivalent body to which the entity is bound.

TITLE IV THE FEDERAL ACCOUNTING SYSTEM CHAPTER I


OF PURPOSES Art. 14. The Federal Accounting System aims to highlight the budgetary, financial and patrimonial situation of the EU.
Art. 15. The Federal Accounting System is designed to record the acts and facts relating to budgetary, financial and patrimonial management and evidence Union:
I - operations carried out by the agencies or government entities and their effects on the structure of heritage of the Union;
II - the resources of existing budgets, changes due to additional credits, planned and collected revenues, expenditure committed, settled and paid on account of these resources and their availability;
III - before the tax authorities, the situation of all those who, in any case, arrecadem revenue efetuem expenses, manage or keep assets belonging to it or entrusted;
IV - the financial situation of the public entity and its variations;
V - the cost of programs and units of the Federal Public Administration;
VI - the application of EU resources per unit of benefit Federation;
VII - the resignation of income from federal agencies and entities.
Sole paragraph. Operations resulting debts and financial nature of credits not included in the budget execution will also be subject to registration, individualization and accounting control.

CHAPTER II ORGANIZATION AND COMPETENCE
Art. 16. The Federal Accounting System comprises the registration activities, treatment and control of operations relating to budgetary, financial and patrimonial management of the Union, with a view to preparing financial statements.
Art. 17. Integrate the Federal Accounting System:
I - the National Treasury, as the central body;
II - sector bodies.
§ 1 The sectoral bodies are the internal management units in Ministries and the Attorney General's Office.
§ 2 The Civil House of the internal control body also perform the accounting industry body activities of all members of organs the Presidency, the Vice Presidency of the Republic, as well as certain other specific legislation.
§ 3 The sectoral bodies are subject to policy guidance and technical supervision of the Central System organ, notwithstanding the subordination to the body in whose administrative structure are integrated.
Art. 18. It is for the units responsible for the activities of the Federal Accounting System:
I - maintain and enhance the Union's Single Chart of Accounts;
II - establish rules and procedures for the appropriate accounting recording of the acts and events of budgetary, financial and patrimonial management in the organs and entities of the Federal Public Administration;
III - based on calculations of acts and tainted facts of illegal or irregular, making relevant records and adopt the measures necessary for the agent accountability, communicating this to the authority to which the charge is subordinate and the body or unit Internal Control system;
IV - establish, maintain and improve information systems so as to realize the recording of acts and events of budgetary, financial and patrimonial of the Union and generate management information necessary for decision-making and ministerial supervision;
V - conduct taken account of expenditure officers and others responsible for public goods and values ​​and all that he has caused the loss, misplacement or other irregularity resulting damage to the public treasury;
VI - prepare the General Balance of the Union;
VII - consolidating the balance sheets of the Union, the states, the Federal District and the municipalities, with a view to drawing up the balance of the National Public Sector;
VIII - promote integration with other branches and levels of government in accounting matters.

TITLE V THE INTERNAL CONTROL SYSTEM POWER FEDERAL EXECUTIVE
I
CHAPTER OF PURPOSES

Art. 19. The Internal Control System of the Federal Executive Branch seeks the assessment of government action and the management of federal public officials, through the accounting, financial, budgetary, operational and property, and to support external control in the exercise of its mission institutional.
Art. 20. The Internal Control System of the Federal Executive Branch has the following purposes:
I - to assess compliance with the targets under the multi-annual plan, the implementation of government programs and budget of the Union;
II - verifying the lawfulness and evaluating the results, as to the effectiveness and efficiency of budgetary, financial and patrimonial management in the organs and entities of the Federal Public Administration, as well as the use of public resources by private entities;
III - exercise control of loans, guarantees and sureties, as well as the rights and assets of the Union;
IV - supporting external control in the exercise of its institutional mission.

CHAPTER II ORGANIZATION AND COMPETENCE
Art. 21. The Internal Control System of the Federal Executive Branch comprises the evaluation activities of achieving the goals set out in the multiannual plan, the implementation of government programs and of the EU budget and evaluation of the management of federal public administrators, using as instruments audit and inspection.
Art. 22. Integrate the Internal Control System of the Federal Executive Branch:
I - the Federal Internal Control Secretariat, as the central body;
II - sector bodies.
§ 1 The central organ of the area of ​​operation of the system covers all the organs of the Federal Executive Branch, except those specified in the following paragraph.
§ 2 The sectoral bodies are those of internal control that part of the structure of the Ministry of Foreign Affairs, the Ministry of Defence, the Attorney General of the Union and the Civil House.
§ 3 The internal control body of Staff has the area of ​​operation all members organs of the Presidency and Vice-Presidency of the Republic, as well as certain other specific legislation.
§ 4 The central and sectoral bodies can be divided into sectoral and regional units such as functional and space segments, respectively.
§ 5 The sectoral bodies are subject to policy guidance and technical supervision of the Central System organ, notwithstanding the subordination to the body in whose administrative structure are integrated.
Art. 23. It is established the Internal Control Coordination Committee, a joint committee coordinating the Internal Control System of the Federal Executive Branch, with the aim of promoting the integration and mix understanding of their bodies and units.
Art. 24. It is the agencies and units of the Internal Control System of the Federal Executive Branch:
I - to assess compliance with the targets set in the multi-annual plan;
II - monitor and evaluate the implementation of government programs, including decentralized actions taken to resource account originating from the Union Budgets, the level of implementation of the established goals and objectives and quality management;
III - assess the implementation of the EU budget;
IV - exercise control of loans, guarantees, guarantees, rights and assets of the Union;
V - provide information on the physical and financial status of projects and activities contained in the budget of the Union;
VI - carry out audit on the management of federal resources under the responsibility of agencies and public and private entities;
VII - establish the acts or tainted facts of illegal or irregular, carried out by public or private agents, the use of federal public resources and, where appropriate, communicate to the unit responsible for accounting for the appropriate action;
VIII - carry out audits in accounting systems, 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 - to prepare the Annual Accountability of the President to be sent to Congress pursuant to art. 84, item XXIV of the Federal Constitution;
XI - create conditions for the exercise of social control over the programs covered with funds from the EU budget

TITLE VI GENERAL PROVISIONS AND TEMPORARY.

Art. 25. Subject to the provisions of art. 117 of Law No. 8.112, of December 11, 1990, it is forbidden to leaders of organs and units of the systems referred to in art. 1st exercise:
I - partisan political direction of activity;
II - liberal profession;
III - other activities incompatible with the interests of the federal government, in the manner provided in the regulations.
Art. 26. No process, document or information may be withheld to employees of the Federal Accounting Systems and Internal Control of the Federal Executive Power, in exercise of the powers inherent in the accounting records of activities, audit, inspection and evaluation management.
§ 1. The public official who, by act or omission, cause embarrassment, embarrassment or hindrance to the performance of the Federal Accounting Systems and Internal Control, the performance of its institutional functions, be subject to the penalty of administrative, civil and criminal.
§ 2 Where the documentation or information provided for in this article involve confidential matters, it should be given special treatment in accordance with the provisions of regulation.
§ 3 The server must maintain the confidentiality of data and information relevant to matters to which you have access through the exercise of their functions, using them exclusively for the development of opinions and reports to the competent authority, under penalty of administrative, civil and criminal liability.
§ 4 The members of the Finance and Control career observe specific professional code of ethics approved by the President.
Art. 27. The Government shall establish, by regulation, the manner in which any citizen can be informed about the official data of the Federal Government on the implementation of the EU budget.
Art. 28. To the leaders of organs and units of the Internal Control System of the Federal Executive Power and the organs of the Federal Accounting System, in the exercise of its duties, it is allowed to challenge by the representation responsible, any management actions performed without due legal substantiation.
Art. 29. appointment to the post of exercise, including commission is prohibited under the systems that this Provisional Measure, people who have been in the last five years:
I - responsible for acts deemed irregular by decision final of the Federal Audit Court, the court of state accounts, the Federal District or municipality, or, on the advice of the municipality of accounts;
II - punished, in a decision which does not fit administrative appeal in disciplinary proceedings for an act injurious to the public property of any level of government;
III - convicted in criminal proceedings for crimes against public administration, counts in Titles II and XI of the Special Part of the Brazilian Penal Code, Law No. 7,492, of June 16, 1986, and Law No. 8429, 2 June 1992.
§ 1 the prohibitions set forth in this Article shall apply also to appointments to positions in committee involving management of budgetary allocations of funds or equity, in direct and indirect management of powers Union, as well as the appointments as members of bidding commissions.
§ 2 will be exonerated occupants positions servers commission that are achieved by the events set forth in items I, II and III of this article.
Art. 30. Servers careers of Planning and Budget and Finance and Control, the occupants of permanent posts Technician P-1501 TP-1500 Planning Group, Technical Planning and Research Institute of Applied Economic Research - IPEA, intermediate level IPEA and other top-level positions IPEA, they may be assigned to take exercise in the organs and units of the systems referred to in this Provisional Measure, regardless of the position of occupation in committee or reliable function.
Art. 31. Items I, II, IV, V and VI of art. 1 and Part I of Art. 30 of Law No. 9,625, of April 7, 1998, become effective with the following wording:
"Article 1 ....................... ................................................ || | I - Finance and Control career when in office at the Ministry of Finance or the organs and members units of Financial Management Systems Federal, Federal Accounting, Internal Control of the Federal Executive Power and Planning and Federal Budget; | || II - Career Planning and Budget and the office of Planning Technician

P-1501 TP-1500 Group when exercising in the Ministry of Planning, Budget and Management or the organs and units of Planning and Budget Systems, Federal Financial Administration, Federal Accounting and Internal Power Control Federal executive;
............................................... .................................................. .
IV - Technical Planning and Research Institute of Applied Economic Research - IPEA, when in office at the Ministry of Finance, the Ministry of Planning, Budget and Management, the IPEA or the organs and units of the Planning Systems and Budget, Financial Federal Administration, the Federal Accounting and Internal Control of the Federal Executive Branch;
V - top-level IPEA, not mentioned in the previous item, when in office at the Ministry of Finance, the Ministry of Planning, Budget and Management, the IPEA or the organs and units of Planning and Budget Systems, Federal Financial administration, Federal Accounting and Internal Control of the Federal Executive Power, the performance development plans and public budgets activities;
VI - intermediate level IPEA when it acting or the Ministry of Planning, Budget and Management, the performance of direct support activities for the preparation of plans and public budgets in quantitative fixed in the act referred to in the § 3 of art. 2 of this Act.
........................................... ................................ "(NR)
" Art. 30. ................................................ ...........
I - Finance and Control career in the central organs of the Financial Management Systems Federal, Federal Accounting and Internal Control of the Federal Executive Branch;
............................................... ............................ "(NR)
Art. 32. the commissioned positions within the Control System internal Federal Executive Branch, as well as the Special Adviser positions Minister of State in charge of internal Control functions are provided, preferably by occupants of the actual positions of Finance and Control career.
§ 1 in the event of provision the positions of the Superior Group Directorate and Advice for not members of the Finance and Control career within the Internal Control System of the Federal Executive Branch, sectoral bodies excluded the evidence of experience of at least will be required five years audit activities, public finance and public accounting.
§ 2 the indication for the position of Advisor Special State Minister in charge of the Internal Control functions will be previously submitted to the central body of the system.
Art . 33. it is the Ministry of Finance authorized to request, until December 31, 2000, civil servants of its related entities, including public enterprises and joint stock companies, have to exercise in the National Treasury and its sectoral bodies and Federal Bureau of Internal Control, regardless of the position of occupation in committee or reliable function.
Sole paragraph. Public servants in office on December 31, 1998, at the Registry of Heritage of the Ministry of Finance of the Union, transferred to the Ministry of Planning, Budget and Management, will remain in office that Secretariat, with the same rights and benefits previously earned.
Art. 34. It is added to art. 15 of Law No. 8,460, of September 17, 1992, sole paragraph with the following wording:.
"Sole Paragraph In the sectoral units of the Internal Control System of the Federal Executive Branch, may exceptionally be designated to exercise FG effective server boards of bodies in the unit has operations. " (NR)
Art. 35. The organs and entities of the direct and indirect administration of the Union, to enter into commitments where there is a forecast of transfers of funds from their budgets to the states, Federal District and Municipalities, establish the covenantal instruments the obligation of loved recipients to do include such resources in their respective budgets.
§ 1 When fixing the amounts to be transferred pursuant to this Article, the entities referred to therein will cost analysis, so that the amount of funds involved in the operation is compatible with its object, not allowing the transfer of insufficient values ​​for its completion, or excess permitting execution for prices above current market rates.

§ 2 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 its supervisory work, verify that the agreed object was executed obeying their project and work plan as agreed, and if its use complies with the allocation provided for in covenantal term.
§ 3 The organs and units of the Internal Control System of the Federal Executive Branch, to carry out their work, noting signs of irregularities, notify the supervising Minister of the management unit or entity and their organs of internal and external control of we loved recipients so that the measures of their skills are taken.
§ 4. When there is damage to the Union, the organs and units of the Internal Control System of the Federal Executive Branch will adopt the measures within its competence, provided for in the relevant legislation with a view to compensation to the public treasury.
Art. 36. The bodies and entities from other spheres of government that receive funds from the Federal Government for execution of works for the provision of services or performance of any project, will use appropriate means to inform society and users in general the source of funds used.
Art. 37. The supporting documentation of budget execution, financial and equity units of direct federal administration will remain in the drive, the disposal of bodies and internal and external control units, under the conditions and within the time limits set by the central body of the Federal Accounting System .
Art. 38. The Executive Branch will, in regulation and within sixty days of racing, the structure and operation of the component organs of systems that this Provisional Measure, as well as the duties of its members and other directors.
Art. 39 are hereby validated the acts performed pursuant to Provisional Measure No. 2112-87 of 27 December 2000.
Art. 40. This Provisional Measure shall enter into force on the date of its publication.
Art. 41. Revokes the Decree-Law No. 2,037, of June 28, 1983, and § 2 of art. 19 of Law No. 8490 of 19 November 1992.
Brasilia, January 26, 2001; 180th of Independence and 113th of the Republic.

Cardoso Silvano Gianni

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