Presidency of the Republic General secretary Deputy Director for Legal Affairs

LAW No. 14,116, OF DECEMBER 31, 2020

THE PRESIDENT OF THE REPUBLIC: I make it known that the National Congress decrees and I sanction the following Law:

CHAPTER I

PRELIMINARY PROVISIONS

Art. 1º They are established, in compliance with the provisions of § 2 of art. 165 of the Constitution and on Complementary Law No. 101, of May 4, 2000 – Fiscal Responsibility Law, the Union’s budget guidelines for 2021, comprising:

I – the goals and priorities of the federal public administration; II – the structure and organization of budgets;

III – guidelines for the preparation and execution of Union budgets;

IV – provisions relating to transfers;

V – the provisions relating to Public debt federal;

VI – the provisions relating to personnel expenses and social charges and benefits to civil servants, employees and their dependents;

VII – the policy for applying resources from official financial development agencies;

VIII – provisions relating to budget adequacy resulting from changes in legislation;

IX – the provisions relating to inspection by the Legislative Branch and works and services with signs of serious irregularities;

X – the provisions relating to Transparency; It is

XI – the final provisions.

CHAPTER II

GOALS AND PRIORITIES OF FEDERAL PUBLIC ADMINISTRATION

Art. 2 The preparation and approval of the Project of the 2021 Budget Law and the execution of the respective Law must be compatible with achieving the target of Primary Deficit of R$ 247,118,225,000.00 (two hundred and forty-seven billion, one hundred and eighteen million, two hundred and twenty-five thousand reais) for the Fiscal and Social Security Budgets, as shown in the Annex of Fiscal Targets contained in Annex IV to this Law.

Single paragraph. For the purposes of the limits for contracting credit operations by subnational entities and granting Union guarantees to these operations, the projection of the primary result of the States, the Federal District and the Municipalities will be that indicated in the annex of fiscal targets contained in this Law.

§ 1. For the purposes of the limits for contracting credit operations by subnational entities and granting Union guarantees to these operations, the projection of the primary result of the States, the Federal District and the Municipalities will be that indicated in the annex of fiscal targets contained in this Law.   (Wording given by Law No. 14,143, of 2021)

§ 2 In the 2021 financial year, extraordinary credits aimed at the following expenses will not be counted in the primary result target referred to in this article:   (Included by Law No. 14,143, of 2021)

I – public health actions and services, under the terms of Complementary Law No. 141, of January 13, 2012, as long as they are identified in Programming Category specific to combating the pandemic;   (Included by Law No. 14,143, of 2021)

II – Program National Support for Micro and Small Businesses (Pronampe); It is   (Included by Law No. 14,143, of 2021)

III – Program Employment and Income Maintenance Emergency.    (Included by Law No. 14,143, of 2021)

Art. 3 The preparation and approval of the Project of the 2021 Budget Law and the execution of the respective Law, for the Program of Global Expenditures referred to in item VI of the caput of art. 11, must be compatible with achieving the goal of Primary Deficit of R$ 3,970,000,000.00 (three billion, nine hundred and seventy million reais).

§ 1 The companies of the Petrobras and Eletrobras Groups will not be considered in the target of Primary Deficit, referred to in the caput, relating to the Program of Global Expenditures.

§ 2º There may be, during the execution of the 2021 Budget Law, with demonstration in the reports that § 4º of the art. 64 and the caput of art. 152, compensation between the targets established for the Fiscal and Social Security Budgets and for the Program of Global Expenditures referred to in the caput.

Art. 4 The priorities and goals of the federal public administration for the 2021 financial year, taking into account the mandatory expenses and the operating expenses of the bodies and entities that make up the Fiscal and Social Security Budgets, consist of the agenda for early childhood, in expenses of Program Casa Verde and Amarela aimed at Municipalities with up to 50,000 inhabitants and in Investments in progress, foreseen in the sole paragraph of art. 10 and in Annex III to Law No. 13,971, of December 27, 2019, which established the Union's Multi-Year Plan for the period from 2020 to 2023, in the latter case complying with the conditions set out in § 1 of art. 9th of the aforementioned Law and in § 20 of art. 166 of the Constitution.

Art. 4 The priorities and goals of the federal public administration for the 2021 financial year, after meeting the necessary amounts for mandatory expenses, consist of:    (Wording given by Law No. 14,143, of 2021)

I – in the early childhood agenda;    (Included by Law No. 14,143, of 2021)

II – in expenses of the Program Casa Verde and Amarela aimed at Municipalities with up to 50,000 (fifty thousand) inhabitants;    (Included by Law No. 14,143, of 2021)

III – us Investments in progress foreseen in the sole paragraph of art. 10 and in Annex III of Law No. 13,971, of December 27, 2019, which established the Union's Multi-Year Plan for the period from 2020 to 2023, in the latter case complying with the conditions set out in § 1 of art. 9th of the aforementioned Law and in § 20 of art. 166 of the Federal Constitution;    (Included by Law No. 14,143, of 2021)

IV – in the emergency programs covered by the Law No. 13,999, of May 18, 2020, No. 14,020, of July 6, 2020, No. 14,042, of August 19, 2020, It is No. 14,043, of August 19, 2020.    (Included by Law No. 14,143, of 2021)

CHAPTER III

THE STRUCTURE AND ORGANIZATION OF BUDGETS

Art. 5 For the purposes of the provisions of this Law and the 2021 Budget Law, it is understood as:

I – Caption – the lowest level of Programming Category, being used, especially, to specify the physical location of the action;

II – – budgetary unit – the lowest level of Institutional Classification;

III – budgetary body – the highest level of the Institutional Classification, whose purpose is to group budget units;

IV – Grantor – the direct or indirect federal public administration body or entity responsible for transferring financial resources from the Union's Fiscal and Social Security Budgets intended for the execution of budgetary actions;

V – Convenient – the body or entity of direct or indirect public administration, from any sphere of government, as well as the organization of Civil society, with which the federal public administration agrees to carry out budgetary actions with the transfer of financial resources;

VI – decentralizing unit – the direct federal public administration body, the autarchy, the Foundation public or the Dependent State Company holder and decentralizer of Budget Allocation and financial resources;

VII – Decentralized Unit – the direct federal public administration body, the autarchy, the Foundation public or the Dependent State Company recipient of Budget Allocation and financial resources;

VIII – Product – the good or service that results from the Budget Action;

IX – unit of measurement – the unit used to quantify and express the characteristics of the Product;

X – Meta Physics – the estimated quantity for the Product at the Financial Year;

XI – activity – the programming instrument to achieve the objective of a project Program, involving a set of operations that are carried out continuously and permanently, resulting in a Product necessary to maintain government action;

XII – Project – the programming instrument to achieve the objective of a Program, involving a set of operations, limited in time, which results in a Product that contributes to the expansion or improvement of government action; It is

XIII – Special Operation – expenses that do not contribute to the maintenance, expansion or improvement of the actions of the Federal Government, which do not result in a Product and no direct consideration is generated in the form of goods or services.

§ 1 The programming categories covered by this Law will be identified in the Project of the 2021 Budget Law, in the respective Law and in additional credits, for programs, projects, activities or special operations and respective subtitles, indicating, when applicable, the Product, the unit of measurement and the Meta Physics.

§ 2 The following are prohibited in the specification of subtitles:

I – Product different from that informed in the action;

II – name that denotes a purpose different from that specified in the action; It is

III – reference to more than one Recipient, locality or geographic area in the same Caption.

§ 3A Meta Physics must be indicated at the level of Caption and aggregated according to the Project, activity or Special Operation, and established according to the cost of each unit of Product and the amount of resources allocated.

§ 4 No. Project of the 2021 Budget Law, must be attributed to each Caption, for processing purposes, a sequential code, which will not appear in the respective Law, and the proposed modifications in accordance with the provisions of § 5 of art. 166 of the Constitution must preserve the sequential codes of the original proposal.

§ 5 Activities that have the same purpose must be classified under a single code, regardless of the executing unit.

§ 6º Project must be included in a single budgetary sphere, under a single Program.

§ 7 The subfunction, the level of aggregation immediately lower than the function, must highlight each area of governmental activity.

§ 8º A Budget Action, understood as activity, Project or Special Operation, must identify the function and subfunction to which it is linked and refer to a single Product.

§ 9º In the references to the Public Ministry of the Union contained in this Law, the National Council of the Public Ministry is considered to be included.

Art. 6 The Fiscal and Social Security Budgets will comprise the set of public revenues and expenses of the Powers, the Public Ministry of the Union and the Public Defender's Office of the Union, their funds, bodies, agencies, including special ones, and foundations established and maintained by the Public Power, public companies, mixed capital companies and other entities in which the Union, directly or indirectly, holds the majority of the share capital with voting rights and which receive resources from the National treasure, and the corresponding budgetary and financial execution, of revenue and expenditure, must be registered in full in the Federal Government's Integrated Financial Administration System – Siafi.

§ 1 Except for the hypothesis provided for in § 3, the following are excluded from the provisions of the caput:

I – tax incentive funds, which will appear exclusively as complementary information to the Project of the 2021 Budget Law;

II – the supervisory councils of regulated professions; It is

III – public companies or mixed-capital companies that receive resources from the Union only as a result of:

a) shareholding;

b) supply of goods or Services provision;

w) Payment of loans and financing granted; It is

d) transfer for application in financing programs, in accordance with the provisions of subparagraph “c” of item I of the caput of art. 159 and in § 1 of art. 239 of the Constitution.

§ 2º The public company or mixed economy company that is part of the Fiscal and Social Security Budgets, in which the Union holds the majority of the share capital with voting rights, and which has not received or used resources from the National treasure for Payment of personnel expenses and general costs or who has presented Financial Surplus of own revenues greater than the amount of resources received or used, it may present a Plan of Sustainability Economic and Financial, with a view to reviewing its dependency classification, as established in an act of the federal Executive Branch.

§ 3º In the event of approval of the Plan of Sustainability Economic and Financial matters referred to in § 2, the public company or mixed capital company will remain in the Union's Fiscal and Social Security Budgets during its validity.

Art. 7 The Fiscal, Social Security and Investment Budgets will detail expenditure by budgetary unit, with their programming categories detailed at the lowest level and respective allocations, specifying the budgetary sphere, the Expenditure Nature Group - GND, the identifier of primary result, application modality, usage identifier and source of resources.

§ 1 The purpose of the budget sphere is to identify whether the budget is Fiscal – F, Social Security – S or Investment – I.

§ 2 The GNDs constitute an aggregation of expenditure elements with the same characteristics in terms of Object expenditure, as detailed below:

I – personnel and social charges (GND 1);

II – Interest and Debt Charges (GND 2);

III – Other Current Expenses (GND 3);

IV – Investments (GND 4);

V – Financial Investments, including expenses related to the incorporation or increase of capital of companies (GND 5); It is

SAW - Debt Amortization (GND 6).

§ 3º A Contingency Reserve provided for in art. 14 will be classified at GND 9.

§ 4 The Primary Result identifier – RP assists in determining the primary result provided for in arts. 2nd and 3rd, which must be included in the Project of the 2021 Budget Law and the respective Law in all GNDs, and identify, in accordance with the methodology for calculating financing needs, the statement of which will be attached to the 2021 Budget Law, in accordance with the provisions of item IX of Annex I, if the expense is:

I – financial (RP 0);

II- primary and considered in determining the primary result to achieve the goal, being:

a) mandatory, the list of which must be included in Section I of Annex III (RP 1);

b) discretionary not covered by the provisions of paragraph “c” of this section (RP 2);

c) discretionary arising from schedules included or added by amendments:

1. individual, mandatory execution in accordance with the provisions of §§ 9º and 11 of art. 166 of the Constitution (RP 6);

2. from the state bench, with mandatory execution in accordance with the provisions of § 12 of art. 166 of the Constitution and in art. 2nd of Amendment Constitutional nº 100, of June 26, 2019 (RP 7);

3. (VETOED); It is

3. of Commission Permanent of the Federal Senate, the Chamber of Deputies and Commission permanent joint of the National Congress (RP 8); It is      (Promulgation of vetoed parts)

4. (VETOED);

4. of Reporter-General of Project of annual budget law that promote changes in programs contained in the Project budget law or inclusion of new ones, excluding those of a technical nature (RP 9);     (Promulgation of vetoed parts)

III – discretionary primary contained in the Investment Budget and not considered in the calculation of the primary result to achieve the target (RP 4).

§ 5 No action will simultaneously contain appropriations intended for financial and primary expenses, except for Contingency Reserve.

§ 6 The Application Modality – MA is intended to indicate whether the resources will be applied:

I – directly, by the unit holding the Budget Credit or, as a result of Decentralization of Budget Credit, by another body or entity that is part of the Tax Budget or Social Security;

II – indirectly, through transfer, by other spheres of government, their bodies, funds or entities, or by private entities, except the case provided for in item III; or

III – indirectly, through delegation, by other federative entities or public consortia for the application of resources in actions of exclusive responsibility of the Union, especially in cases that involve preservation or increase in the value of federal public assets.

§ 7 The specification of the modality referred to in § 6 will observe, at a minimum, the following details:

I – Transfers to States and the Federal District (MA 30);

II – Transfers to Municipalities (MA 40);

III – Transfers to Private Non-Profit Institutions (MA 50); IV – Transfers to Private Institutions for Profit (MA 60); V – Direct Applications (MA 90); It is

VI – Direct Applications Arising from Operations between Bodies, Funds and Entities Integrating the Fiscal and Social Security Budgets (MA 91).

§ 8 The expenditure commitment cannot be carried out with an application method “to be defined” (MA 99).

§ 9 Budget execution of programming using the designation “to be defined” or another designation that does not allow for precise identification is prohibited.

§ 10. The Usage Identifier – UI is intended to indicate whether the resources comprise Counterpart national level of loans or donations, or if they are intended for other applications, and must appear in the 2021 Budget Law and additional credits, at least, by the following digits, which will precede the source code of resources:

I – resources not intended for Counterpart or the identification of Expenses with Public Health Actions and Services, or referring to the maintenance and development of teaching (IU 0);

II – Counterpart loans from the International Bank for Reconstruction and Development – IBRD (IU 1);

III – Counterpart loans from the Inter-American Development Bank –IDB (IU 2);

IV – Counterpart performance-based loans or loans with a broad sectoral focus (IU 3);

V – Counterpart from other loans (IU 4);

SAW - Counterpart of donations (IU 5);

VII – resources for identifying Expenses with Public Health Actions and Services, in accordance with the provisions of arts. 2nd and 3rd of Complementary Law No. 141, of January 13, 2012 (IU 6); It is

VIII – resources for identifying expenses for maintenance and development of teaching, observing the provisions of arts. 70 and 71 of Law No. 9,394, of December 20, 1996, within the scope of the Ministry of Education (IU 8).

§ 11. The use identifier referred to in item I of § 10 may be replaced by others, to be created by the Federal Budget Secretariat of the Special Finance Secretariat of the Ministry of Economy, with the purpose of identifying specific expenses during the budget execution.

Art. 8 Any and all Budget Credit it must be assigned directly to the budgetary unit to which the corresponding shares belong, and the assignment of credit as a transfer to other budgetary units that are part of the Fiscal and Social Security Budgets is prohibited.

§ 1º It does not characterize an infringement of the provisions of the caput, as well as the prohibition referred to in the item VI of the caput of art. 167 of the Constitution, the decentralization of budgetary credits for the execution of actions belonging to the decentralizing budgetary unit.

§ 2º Operations between bodies, funds and entities forming part of the Fiscal and Social Security Budgets, with the exception of the provisions of § 1º, will be carried out, obligatorily, through commitment, Sale off It is Payment, in accordance with the provisions of Law No. 4,320, of March 17, 1964, using application mode 91.

Art. 9 Project of the 2021 Budget Law, which will be forwarded by the federal Executive Branch to the National Congress, and the respective Law will consist of:

I – text of the law;

II – consolidated budget tables listed in Annex I;

III – annex to the Tax and Social Security Budgets, containing:

a) revenues, broken down by nature, identifying the sources of resources corresponding to each share of revenue nature, the budget to which they belong and their financial (F) or primary (P) nature, observing the provisions of art. 6th of Law No. 4,320, of 1964; It is

b) expenses, broken down in the manner provided for in art. 7th and other relevant provisions of this Law;

IV – breakdown of revenue and expenditure legislation, referring to Tax and Social Security Budgets; It is

V – annex to the Investment Budget referred to in the item II of § 5 of art. 165 of the Constitution, as defined in this Law.

§ 1 The consolidated budget tables and the complementary information required by this Law will identify, Soon below the respective title, the legal provision to which they refer.

§ 2º Project of the 2021 Budget Law and the respective Law will contain a specific annex with the list of subtitles relating to works and services with signs of serious irregularities, whose executions will comply with the provisions of Chapter X.

§ 3º The annexes of the expense provided for in subparagraph “b” of item III of the caput must contain, in the Project of the 2021 Budget Law, summary tables by body and budgetary unit, which break down the values by function, subfunction, GND and source of resources:

I – contained in the 2019 Budget Law and additional credits;

II – committed to the 2019 financial year;

III – constants of the Project of the 2020 Budget Law;

IV – contained in the 2020 Budget Law; It is

V – proposed for the 2021 financial year.

§ 4º In the 2021 Budget Law, the values referred to in item I of § 3º will be excluded and the values approved for 2021 will be included.

§ 5 The annexes of the Project of the 2021 Budget Law, of its Autograph and the respective Law will have the same formats as the corresponding annexes of the 2020 Budget Law, except for the changes provided for in this Law.

§ 6 The Investment Budget must include the information provided for in items I, III, IV and V of § 3 and § 4, by function and subfunction.

§ 7 The 2021 Budget Law may contain expenditure forecasts for subsequent years, with the identification, in specific actions, of multi-annual investment projects whose value exceeds R$ 50,000,000.00 (fifty million reais).

Art. 10. The federal Executive Branch will forward to the National Congress, within a period of up to fifteen days, counting from the date of sending the Project of the 2021 Budget Law, exclusively in electronic form, statements, prepared at current prices, with the additional information listed in Annex II.

Art. 11. A Message to forward the Project of the 2021 Budget Law will contain:

I – summary of the country's economic policy, analysis of the economic situation and indication of the macroeconomic scenario for 2021, and its implications for the 2021 budget proposal;

II – summary of the Government’s main sectoral policies;

III – assessment of the Central Government's financing needs relating to the Fiscal and Social Security Budgets, explaining revenues and expenses, and the primary and nominal results implicit in the Project of the 2021 Budget Law, the 2020 Budget Law and its reprogramming, and those carried out in 2019, in order to highlight:

a) the methodology for calculating all items computed in the assessment of financing needs; It is

b) the parameters used, informing, separately, the macroeconomic variables referred to in the annex of fiscal targets, referred to in item II of § 2 of art. 4th of Complementary Law No. 101, of 2000 – Fiscal Responsibility Law, verified in 2019 and its projections for 2020 and 2021;

IV- indication of the body that will determine the primary and nominal results and the system adopted to evaluate compliance with the goals;

V – synthetic statement of the main revenue and expense aggregates;

VI – synthetic statement, by company, of the Program of Global Expenditures, informing the sources of financing, with the minimum detail equal to that established in § 3 of art. 43, the forecast of its application and the primary result of these companies with the methodology for determining the result; It is

VII – demonstration of the compatibility of the maximum values of the programming contained in the Project of the 2021 Budget Law with individual primary expenditure limits calculated in the manner provided for in § 1 of art. 107 of the Transitional Constitutional Provisions Act.

Art. 12. Project of the 2021 Budget Law and the respective Law will discriminate, in specific programming categories, the allocations allocated:

I – decentralized social assistance actions for each State and its Municipalities and the Federal District;

II – school feeding actions;

III – to Payment benefits from the General Social Security Regime;

IV – to Payment of assistance benefits funded by the Bottom National Social Assistance;

V – expenses with benefits for civil servants, employees and military personnel, and their dependents, except for medical and dental assistance;

VI – expenses for medical and dental assistance to civil servants, employees, military personnel and their dependents;

VII – the granting of economic grants and subsidies, which must identify the legislation that authorized the benefit;

VIII- participation in the constitution or increase of capital of companies;

IX – to Payment judicial orders, small-value court sentences and compliance with court sentences from dependent state-owned companies;

X – ao Payment of legal assistance to needy people, in accordance with the provisions of § 1 of art. 12 of Law No. 10,259, of July 12, 2001, at the art. 98 of Law No. 13,105, of March 16, 2015, and in item LXXIV of the caput of art. 5th of the Constitution;

XI – expenses with institutional advertising and public utility advertising, including when produced or broadcast by a body or entity that is part of the federal public administration;

XII – the complementation of the Union to the Bottom Maintenance and Development of Basic Education and Valorization of Education Professionals – Fundeb, in accordance with the provisions of current legislation;

XIII – to meet personnel expenses and social charges arising from the granting of any advantage or increase in Remuneration, including resulting from changes in the career structure and provision of positions, jobs and functions;

XIV – financial assistance to States, the Federal District and Municipalities to promote exports;

XV - transfers to states, the Federal District and the municipalities to compensate for the collection losses resulting from the exemption of exports, pursuant to the provisions of the provisions of art. 91 of the Transitional Constitutional Provisions Act;

XVI – to payments of annual fees or participation in national or international bodies and entities, as follows:

a) for amounts above R$ 2,000,000.00 (two million reais), or the equivalent in foreign currency in which the commitment was stipulated, according to the exchange rate used as a parameter in preparing the  Project  of Budget Law, in specific programming, which must identify by name each Recipient; It is

b) for values equal to or lower than those provided for in paragraph “a”, specific programming or the actions “00OQ – Contributions to International Organizations without Requirement for Specific Programming” and “00PW – Contributions to National Entities without Requirement for Specific Programming” must be used;

XVII – the holding of elections, referenda and plebiscites by the Electoral Court;

XVIII – to Donation of financial resources to nominally identified foreign countries and international organizations;

XIX – to Payment expenses resulting from commitments signed through a management contract between public administration bodies and entities and Social Organizations, in accordance with the provisions of Law No. 9,637, of May 15, 1998;

XX – the capitalization of Bottom Guarantor of Public-Private Partnerships;

XXI – to Payment of special benefits and pensions granted by specific legislation and/or court decisions, not classified as “Personnel and Social Charges”, in accordance with the provisions of § 2 of art. 103;

XXII – to Payment of each health expenditure category listed in the arts. 3rd and 4th of Complementary Law No. 141, of 2012, with the respective State and the Federal District, when referring to decentralized actions;

XXIII – to Payment unemployment insurance;

XXIV – expenses with housing assistance or housing assistance, within the scope of the Powers, the Federal Public Ministry and the Federal Public Defender's Office;

XXV – investment projects whose value exceeds R$ 50,000,000.00 (fifty million reais), subject to the provisions of § 1 of art. 8th of Law No. 13,971, of 2019;

XXVI – the conservation and recovery of infrastructure assets, in which case the action “219Z – Conservation and Recovery of Union Infrastructure Assets” should be used; It is

XXVII – (VETOED).

XXVII – expenses related to water supply, sewage, solid waste management and sanitation in municipalities with up to 50,000 inhabitants, regardless of RIDE or Metropolitan Region, within the scope of Funasa.       (Promulgation of vetoed parts)

§ 1 The appropriations intended for the purpose referred to in item XVI of the caput:

I – must be applied directly by the unit holding the Budget Credit or, as a result of Decentralization of Budget Credit, by another body or entity that is part of the Fiscal or Social Security Budgets, in the manner provided for in item V of § 7 of art. 7th; It is

II – will be restricted to meeting, respectively, obligations arising from international acts or imposed by specific laws.

§ 2 When the allocations provided for in § 1 refer to international bodies or entities:

I – must be intended exclusively for the transfer of resources for the purpose of covering the general budgets of international organizations and entities, also admitting:

The) Payment bank fees related to these transfers;

b) occasional payments as regularizations resulting from regulatory commitments; It is

c) duly justified extraordinary situations;

II – the requirement for specific programming will not apply when the value referred to in section XVI of the caput is exceeded, during budget execution, as a result of exchange rate variation or addition to the treaty, convention, agreement or similar instrument;

III – it will be up to the body responsible for Payment of the expense to carry out the conversion into reais of the foreign currency in which the commitment was stipulated, in order to measure the value foreseen both for the preparation of the Project of the 2021 Budget Law and for requests for additional credits; It is

IV – it will be up to the Secretariat for International Economic Affairs of the Special Secretariat for Foreign Trade and International Affairs of the Ministry of Economy, within the scope of the federal Executive Branch, to establish the necessary procedures for payments resulting from international acts referred to in item XVI of the caput.

Art. 13. In accordance with the provisions of Decree No. 6,094, of April 24, 2007, will be prioritized by Bottom National Education Development Board – FNDE, through the Articulated Action Plan – PAR, the Municipalities that present expenses to cover classroom deficit.

Single paragraph. Within the scope of the PAR, procedures for extending the deadline and rescheduling the sub-action of terms of commitments agreed in the procedures carried out in the “execution and monitoring” functionality of the PAR Module of the Integrated Monitoring, Execution and Control System of the Ministry of Education are authorized. – Simec.

Art. 14. Contingency Reserve, observing the provisions of item III of the caput of art. 5th of Complementary Law No. 101, of 2000 – Fiscal Responsibility Law, will consist exclusively of resources from the Tax Budget, which will be equivalent, in Project of the 2021 Budget Law and the respective Law, to at least two tenths of a percent of the Current Revenue net constant of the aforementioned Project.

§ 1º The following will not be considered, for the purposes of the provisions of the caput:

I – to the own and earmarked revenue account; It is

II – to meet specific programming or needs.

§ 2 For the purposes of using the resources referred to in the caput, it is considered an unforeseen tax event, which refers to subparagraph “b” of item III of the caput of art. 5th of Complementary Law No. 101, of 2000 – Fiscal Responsibility Law, the opening of additional credits to cover expenses not foreseen or insufficiently allocated in the 2021 Budget Law.

§ 3 Project of the 2021 Budget Law will contain specific reserves to meet:

I – individual amendments, in the amount equivalent to the mandatory execution of the 2017 financial year, corrected in the manner established in item II of § 1 of art. 107 of the Transitional Constitutional Provisions Act; It is

II – mandatory execution state bench amendments, in an amount corresponding to the percentage provided for in § 12 of art. 166 of the Constitution.

Art. 15. The federal Executive Branch will send the National Congress the Project of the 2021 Budget Law with its regionalized expenditure and, in the information made available on magnetic electronic processing media, it will present details of the allocations by budget plan and Expense Element.

Single paragraph. For the purposes of complying with the provisions of item XIII of Annex I, the bodies of the Legislative, Executive and Judiciary Powers, the Federal Public Ministry and the Federal Public Defender's Office must inform, in addition to the details referred to in the caput, the sub-elements of the information and communication technology expenses, including hardware, software and services, according to a list previously published by the Federal Budget Secretariat of the Special Finance Secretariat of the Ministry of Economy.

Art. 16. Up to twenty-four hours after the presidential sanction of the Autograph of Project of the 2021 Budget Law, the Legislative Branch will send to the federal Executive Branch, on a magnetic electronic processing medium, the data and information relating to the Autograph, in which they will indicate, in accordance with the details established in art. 7th:

I – in relation to each Programming Category of Project original, the total of increases and the total of decreases made by the National Congress; It is

II – the new programming categories with their respective names.

Single paragraph. The programming categories modified or included by the National Congress through individual amendments must be detailed with the information referred to in subparagraph “e” of item II of § 1 of art. 151.

CHAPTER IV

GUIDELINES FOR PREPARATION AND IMPLEMENTATION OF UNION BUDGETS

Section I

General Guidelines

Art. 17. In addition to observing the other guidelines established in this Law, the allocation of resources in the 2021 Budget Law and additional credits, and their execution, must:

I – comply with the provisions of art. 167 of the Constitution and in the New Fiscal Regime, established by art. 107 of the Transitional Constitutional Provisions Act;

II – provide control of the amounts transferred in accordance with the provisions of Chapter V and the costs of the actions; It is

III – consider, when applicable, information on the physical execution of budgetary actions, and the results of evaluations and monitoring of public policies and government programs.

Single paragraph. The cost control referred to in item II of the caput will be oriented towards establishing the relationship between the Public Expenditure and the result obtained, in order to prioritize the analysis of efficiency in resource allocation, and allow monitoring of budgetary, financial and asset management.

Art. 18. The bodies and entities that make up the Fiscal, Social Security and Investment Budgets must make available updated information regarding their contracts in the Integrated General Services Administration System – Siasg, and the various types of transfers operated in the +Brasil Platform, including the georeferencing of works and the identification of programming categories and funding sources, observing the standards established by the federal Executive Branch.

§ 1 In cases where the transfer instrument has not yet been operationalized in the +Brasil Platform, the rules must establish conditions and deadlines for the electronic transfer of the respective data to the aforementioned Platform.

§ 2 Approved work plans that have not been Object in Health insurance until the end of the 2020 financial year, contained in the Portal +Brasil Platform, may be made available for contracting in 2021.

§ 3 The bodies and entities referred to in the caput will be able to make pre-formatted basic and engineering projects and projects for the acquisition of equipment by membership available in their systems.

Art. 19. Resources cannot be allocated to cover expenses with:

I – start of construction, expansion, voluntary reform, acquisition, new rentals or leases of functional residential properties;

II – rental or rental of furniture and equipment for functional residential units;

III – acquisition of representative cars;

IV – confidential actions;

V – actions that do not fall within the competence of the Union, in accordance with the provisions of the Constitution;

VI – clubs and associations of public agents or any other similar entities;

VII – Payment, in any capacity, to an active public agent for services provided, including consultancy, technical assistance or the like, using any source of funds;

VIII – purchase of public bonds by indirect federal public administration entities;

IX – Payment of daily allowances and tickets for active public agents through agreements or similar instruments signed with entities governed by private law, or bodies or entities governed by public law;

X - concession, although indirect, of any benefit, advantage or portion of an indemnity nature to public agents with the purpose of meeting expenses related to housing, lodging, transportation or similar, either in the form of assistance, allowance or any another denomination;

XI – Payment, in any capacity, to private companies that have in their corporate structure an active public servant, employee of a public company or mixed capital company, of the celebrating body, for services provided, including consultancy, technical assistance or the like;

XII – Payment  daily rate, for travel within the national territory, in an amount exceeding R$ 700.00 (seven hundred reais), including in this amount the amount paid as travel expenses to the place of work or accommodation and vice versa;

XIII – granting of housing assistance or housing assistance and food assistance, or any other type of benefit or assistance, without provision in specific law and with retroactive financial effects to the month prior to the filing of the request;

XIV – acquisition of airline tickets in violation of the provisions of § 6;

XV – paving of urban roads without the prior or concomitant implementation of technically accepted systems or solutions for water supply, sewage, urban drainage or rainwater management, when necessary; It is

XVI – Payment public agent of any type of remuneration or compensation with financial effects prior to the entry into force of the respective law establishing the Remuneration or compensation, or readjustment, or that changes or increases their values.

§ 1 As long as the expense is broken down into Programming Category specific or proven need to execute the expense, the following are excluded from the prohibitions provided for:

I – in items I and II of the caput, with the exception of voluntary reform, the allocations for:

a) equipped units, essential to the action of military organizations;

b) diplomatic representations abroad;

c) functional residences, on the border, carrying out activities directly related to combating border crimes, to:

1. Federal Justice magistrates;

2. members of the Federal Public Ministry;

3. federal police officers;

4. tax auditors and tax analysts of the Special Secretariat of the Federal Revenue of Brazil of the Ministry of Economy; It is

5. federal highway police officers;

d) functional residences, in Brasília:

1. Ministers of State;

2. Ministers of the Federal Supreme Court and Superior Courts;

3. the Attorney General of the Republic;

4. the Federal Public Defender General; It is

5. of the members of the Legislative Branch; It is

e) rental of equipment exclusively for use in building maintenance;

II – in item III of the caput, the acquisition of representative cars for use:

a) the President, the Vice-President and the former Presidents of the Republic;

b) the Presidents of the Chamber of Deputies and the Federal Senate;

c) the Ministers of the Federal Supreme Court, the Superior Courts and the Presidents of the Regional Courts and the Court of Justice of the Federal District and the Territories;

d) State Ministers;

e) the Attorney General of the Republic; It is

f) the Federal Public Defender General;

III – in item IV of the caput, when the actions are carried out by bodies or entities whose legislation that created them establishes, among their competencies, the development of activities related to the security of society and the State, and which have secrecy as a precondition;

IV – in item V of the caput, expenses that do not fall within the competence of the Union, relating to:

a) the process of decentralization of urban and suburban passenger rail transport systems, up to the limit of resources approved by the Board of Directors for the Transfer Process of the respective systems;

b) metro passenger transport;

c) the construction of state roads and road works aimed at integrating transport modes;

d) the federal road network, whose domain is decentralized to the States and the Federal District;

e) public security actions; It is

f) the application of resources resulting from special transfers, in accordance with the provisions of art. 166-A of the Constitution;

V – in section VI of the caput:

a) daycare centers; It is

b) to schools for pre-school care;

VI – in item VII of the caput, the Payment for the Services provision specialized professional technicians for a specified period of time, when those hired are subject to a work regime that involves the exercise of another activity and there is a declaration from the immediate supervisor and the Manager maximum of the originating body of the absence of incompatibility of schedules and compromise of assigned activities, provided that:

a) is provided for in specific legislation; or

b) refer to carrying out excellent research and studies:

1. with resources transferred to Social Organizations, in accordance with the provisions of the management contracts; or

2. carried out by university professors in the situation foreseen in subparagraph “b” of item XVI of the caput of art. 37 of the Constitution, provided that research projects and studies have been duly approved by the Manager maximum of the body or entity to which the teacher is linked;

VII – in item VIII of the caput, the purchase of public securities for activities that were legally attributed to indirect federal public administration entities;

VIII – in item IX of the caput, the Payment to military personnel, civil servants and employees:

a) belonging to the staff of the Convenient;

b) belonging to the federal public administration staff, linked to the Object in Health insurance, when the body is the recipient of financial transfers from other federal entities; or

c) in scientific and technological research activities; and IX – in item X of the caput, when:

a) there is a law that discriminates the value or the criteria for determining it;

b) in strict need of service, duly justified; It is

c) of a temporary nature, characterized by the exercise of a mandate or the performance of a specific action.

§ 2º The contracting of consultancy services, including that carried out within the scope of technical cooperation agreements with international bodies and entities, will only be authorized for the execution of activities that, demonstrably, cannot be carried out by civil servants or employees of the federal public administration, in the scope of the body or entity, publishing, in the Official Gazette of the Union, in addition to the contract extract, the justification and authorization of the contracting, which will necessarily include the identification of the person responsible for executing the contract, complete description of the Object of the contract, the average number of consultants, total cost and specification of services and completion time.

§ 3 The restriction provided for in item VII of the caput does not apply to servers who are on leave without Remuneration to address a particular interest.

§ 4 The provisions of items VII and

§ 5 The value referred to in item XII of the caput applies to any public agent, servant or member of the Executive, Legislative and Judiciary Powers, the Union Public Ministry and the Union Public Defender's Office, until the law provides for values and criteria for granting daily allowances and travel allowance.

§ 6º Only daily allowances and tickets will be purchased for employees and members of the Executive, Legislative and Judiciary Powers, the Union Public Ministry and the Union Public Defender's Office in the strict interest of the public service, including in the case of occasional collaborators.

§ 7 Until a specific law provides for concession values and criteria, the Payment of housing assistance or housing assistance, to any public agent, servant or member of the Executive, Legislative and Judiciary Powers, the Union Public Ministry and the Union Public Defender's Office is subject to cumulative compliance with the following conditions, in addition to others established by law:

I – there is no functional property available for use by the public agent;

II – the spouse or partner, or any other person who resides with the public agent, does not occupy functional property or receive housing assistance or housing assistance;

III – the public agent or his/her spouse or partner is not or has not been the owner, prospective purchaser, assignee or prospective assignee of a property in the Municipality where he/she will hold the position, including the case of a lot built without construction approval, in the preceding twelve months its change of capacity;

IV – the public agent must be carrying out his duties in a location different from his original location; It is

V – temporary nature, characterized by the exercise of a mandate or the performance of a specific action.

Art. 20. Project of the 2021 Budget Law must meet the minimum proportion of resources established in Annex IV to this Law for the continuity of Investments in progress.

Single paragraph. The sectoral bodies of the federal Executive Branch must observe, when detailing the budget proposals, the minimum proportion of resources established by the Ministry of Economy for the continuity of Investments in progress.

Art. 21. Project and the 2021 Budget Law and special credits, subject to the provisions of art. 45 of Complementary Law No. 101 of 2000 – Fiscal Responsibility Law, and in compliance with the provisions of art. 2nd of this Law, new actions or subtitles will only be included if:

I – have been adequately and sufficiently covered:

a) the provisions of art. 4th; It is

b) ongoing projects and their subtitles;

II – the resources allocated, in the case of projects, make it possible to complete a stage or obtain a complete unit, considering the counterparts referred to in § 4 of art. 83; It is

III – the action is compatible with the 2020-2023 Multi-Year Plan Law.

§ 1 It is understood as Project or Caption in Project in progress, whether or not included in the proposal, whose financial execution, by June 30, 2020:

I – has exceeded twenty percent of its total estimated cost; or

II – within the scope of Tax Budget and social security, whether equal to or greater than R$ 50,000,000.00 (fifty million reais), as long as physical execution begins.

§ 2 Among the projects or subtitles of ongoing projects, those with the highest percentage of physical execution will have precedence in the allocation of resources.

§ 3º The sectoral bodies of the Federal Planning and Budget System, or equivalent:

I – are responsible for providing information that proves compliance with the provisions of this article; It is

II – (VETOED).

II – they will maintain records of projects under their supervision, by State or Federal District, at least with information on cost, physical and financial execution and location.       (Promulgation of vetoed parts)

Art. 22. They may only be included in the Project of the 2021 Budget Law, the appropriations relating to external credit operations contracted or whose consultation letters have been authorized by the Commission of External Financing – Cofiex, within the scope of the Ministry of Economy, until July 15, 2020.

Single paragraph. The provisions of this article do not apply to the issuance of securities of the Public debt federal.

Art. 23. Project of the 2021 Budget Law and the respective Law may contain, in a specific budgetary body, revenues from credit operations and primary current expenditure schedules, conditioned on the approval of Project of law on supplementary or special credits by an absolute majority of the National Congress, in accordance with the provisions of item III of the caput of art. 167 of the Constitution.

§ 1 The amounts of revenue and expenses referred to in the caput will be equivalent to the positive difference, within the scope of the Fiscal and Social Security Budgets, between the total revenue from credit operations and the total capital expenditure.

§ 2º A Message what the art deals with. 11 will feature:

I – the justifications for choosing the schedules referred to in the caput, the calculation methodology and the memory for calculating the difference referred to in § 1 and the respective projections for the financial execution of the years 2021 to 2023; It is

II – (VETOED).

II – the measures adopted and to be adopted with the aim of reducing the need to carry out credit operations during budget execution.       (Promulgation of vetoed parts)

§ 3 The amounts referred to in § 1 may be reduced by opening a Supplemental Credit in accordance with the provisions of art. 47, in which case credit operations may be:

I – replaced by another source of resources, observing the provisions of § 2 of art. 44; or

II – authorized, if the hypothesis provided for in the art. 4th of Amendment Constitutional nº 106, of May 7, 2020.

Art. 24. (VETOED).

Section II

Specific guidelines for the Legislative and Judiciary Powers, the Union Public Ministry and the Union Public Defender's Office

Art. 25. The bodies of the Legislative and Judiciary Powers, the Public Ministry of the Union and the Public Defender's Office of the Union will forward it to the Federal Budget Secretariat of the Special Finance Secretariat of the Ministry of Economy, through the Integrated Planning and Budget System – Siop , by August 14, 2020, its budget proposals, for the purposes of consolidating the Project of the 2021 Budget Law, observing the provisions of this Law.

§ 1 The budgetary proposals of the bodies of the Judiciary, sent in accordance with the provisions of the caput, must be Object in Seem of the National Council of Justice, which deals with the art. 103-B of the Constitution, to be forwarded to Commission Mixed referred to in the § 1 of art. 166 of the Constitution, until September 28, 2020, with a copy to the Federal Budget Secretariat of the Special Finance Secretariat of the Ministry of Economy.

§ 2 The provisions of § 1 do not apply to the Federal Supreme Court and the National Council of Justice.

Art. 26. For the purposes of preparing their budget proposals for 2021, the Legislative and Judiciary Powers, the Union Public Ministry and the Union Public Defender's Office will have budget limits for primary expenses, excluding non-recurring expenses of the Electoral Justice with the holding of elections, the values calculated in accordance with the provisions of art. 107 of the Transitional Constitutional Provisions Act, without prejudice to the provisions of §§ 3, 4 and 5 of this article.

§ 1 The appropriations intended for non-recurring expenses of the Electoral Court with the holding of elections will be added to the amounts established in accordance with the provisions of the caput.

§ 2 The limits referred to in the caput and § 1 will be communicated to the bodies of the Legislative and Judiciary Powers, the Public Ministry of the Union and the Public Defender's Office of the Union by July 17, 2020.

§ 3 The use of the limits referred to in this article to meet discretionary primary expenses, classified in GND 3 – Other Current Expenses, 4 – Investments and 5 – Financial Investments, can only occur after meeting the mandatory primary expenses listed in Section I of Annex III, observing, in particular, the provisions of Chapter VII.

§ 4 The appropriations of the Bottom Special of Financial Assistance to Political Parties – Bottom Constant supporter of Project of the 2021 Budget Law and approved in the respective Law will correspond to the amount paid in the 2016 fiscal year corrected in accordance with the provisions of § 1 of art. 107 of the Transitional Constitutional Provisions Act.

§ 5 The amount referred to in § 4 is part of the budget limits calculated in accordance with the provisions of the caput.

Art. 27. The bodies, within the scope of the Judiciary and Legislative Powers and the Public Ministry of the Union, may compensate between the individualized limits for primary expenses, for the 2021 financial year, respecting the provisions of § 9 of art. 107 of the Transitional Constitutional Provisions Act, through the publication of a joint act by the directors of the bodies involved.

Single paragraph. When preparing the budget proposal for 2021, the joint act referred to in the caput must be published by the date established in art. 25.

Section III

Judicial debts

Art. 28. The 2021 Budget Law will only include appropriations for the Payment court orders whose processes contain a final and unappealable certificate of the enforced decision and, at least, one of the following documents:

I – final and unappealable certificate:

a) embargoes on execution; or

b) challenging compliance with the sentence; or

II – certificate that no embargoes or any challenge to compliance with the sentence have been filed.

Art. 29. The Judiciary will forward to the Commission Mixed referred to in the § 1 of art. 166 of the Constitution, to the Federal Budget Secretariat of the Special Finance Secretariat and the Attorney General's Office of the National Treasury, both from the Ministry of Economy, the Attorney General's Office of the Union and the debtor bodies and entities the list of debts contained in court orders to be included in the Project of the 2021 Budget Law, as established in § 5 of art. 100 of the Constitution, broken down by direct public administration body, autarchy and Foundation and by GND, as detailed in art. 7th, specifying:

I – number of the original action, in the standard established by the National Council of Justice;

II – date of filing of the original action;

III – court order number;

IV – type of case judged, with precise specification of the Object the final and unappealable conviction;

V – date of the court-ordered notice;

VI – name of Recipient and registration number in the Individual Taxpayer Registry – CPF or National Legal Entity Registry – CNPJ;

VII – individualized value per Recipient and total amount of the court order to be paid, updated until July 1, 2020;

VIII – date of final judgment;

IX – identification of the Court or District of origin; It is

X – nature of the value of the precatório, if referring to the Object of the case judged, the succumbing fees set by the Executing Judge or the contractual fees.

§ 1 The information provided for in the caput will be sent by July 20, 2020, in the form of a database, through its central planning and budgeting bodies, or equivalent.

§ 2º It will be up to the National Council of Justice to forward to the Commission Mixed referred to in the § 1 of art. 166 of the Constitution, to the Federal Budget Secretariat of the Special Finance Secretariat and the Attorney General's Office of the National Treasury, both of the Ministry of Economy, the Federal Attorney General's Office and the debtor bodies and entities, within the period provided for in § 1, the list of debts contained in court orders resulting from cases processed by the common state courts to be included in the Project of the 2021 Budget Law, broken down by direct federal public administration body, autarchy and Foundation, and by GND, as detailed in art. 7th and with the specifications referred to in items I to

§ 3 The debtor bodies and entities referred to in the caput will communicate to the Federal Budget Secretariat of the Special Finance Secretariat of the Ministry of Economy, within a maximum period of ten days, counting from the date of receipt of the list of debts, any divergences verified between the list and the processes that gave rise to the court orders received.

§ 4 The lack of communication referred to in § 3 presupposes the absence of divergences between the relationship received and the processes that gave rise to the court orders, with the omission, when there is a divergence, being the joint responsibility of the debtor body or entity and its holder or Manager.

Art. 30. The Judiciary will make available on a monthly basis, in a consolidated form by budgetary body, to the Attorney General of the Union and the Attorney General of the National Treasury of the Ministry of Economy the list of court orders and Small Value Requests – RPVs assessed and paid , considering the specifications established in the sections of the caput of art. 29, with the necessary adaptations.

Art. 31. The monetary updating of court orders, established in § 12 of art. 100 of the Constitution, and the RPVs issued in 2021, including in relation to labor, social security and work accident causes, will observe, in the 2021 financial year, the variation in the Broad National Consumer Price Index – Special – IPCA-E from the Foundation Institute Brazilian Geography and Statistics – IBGE, from the date of the calculation until its effective deposit, unless there is a supervening provision that establishes another correction index.

§ 1 In the monetary updating of tax precatório, from the date of the calculation until its effective deposit, the same criteria must be observed by which the debtor public treasury corrects its tax credits.

§ 2º The court orders and RPVs canceled in accordance with the provisions of Law No. 13,463, of July 6, 2017, which will eventually be Object of a new requisitioning letter, including tax ones, will retain the Remuneration corresponding to the entire period in which they were deposited at the financial institution.

§ 3 The court orders and RPVs issued in accordance with the provisions of § 2 of this article will be updated from the date of transfer of the canceled amounts to the Single Account National treasure until the new deposit, observing the Remuneration referred to in the caput and in § 1.

§ 4 The provisions of the caput apply to court orders paid in installments in accordance with the provisions of § 20 of art. 100 of the Constitution.

Art. 32. The budget allocations destined for the Payment of debts related to court orders and small value requests approved in the 2021 Budget Law and its additional credits must be fully decentralized by the central body of the Federal Financial Administration System to the sectoral planning and budget bodies of the Judiciary, or equivalent, including the Court of Justice of the Federal District and Territories, which will be responsible for decentralizing them to the courts that issue the enforceable decisions, except in the cases of cases processed by the common state courts.

§ 1 The decentralization referred to in the caput must be carried out automatically by the central body of the Federal Financial Administration System, immediately after the publication of the 2021 Budget Law and additional credits.

§ 2º If the decentralized value is insufficient for the Payment of the debt, the competent Court, through its budget sectoral body, must provide, together with the Federal Budget Secretariat of the Special Finance Secretariat of the Ministry of Economy, the complementation of the decentralized allocation, of which it will inform the bodies or agencies decentralizing entities.

§ 3º If the decentralized appropriations referring to court orders are greater than the value necessary for the Payment of the debts relating to these expenses, the competent Court, through its sectoral budget body, must arrange for the immediate return of the balance of the appropriation determined and, if applicable, the corresponding financial resources, of which it will inform the bodies or to decentralizing entities and the Federal Budget and Government Secretariats National treasure, from the Special Finance Secretariat of the Ministry of Economy, respectively, except if there is a need to open additional credits for the Payment of court orders and small-value requests.

§ 4 The release of financial resources corresponding to decentralized budget allocations in the form established in this article must be carried out directly to the sectoral body of Financial Programming of the budgetary units responsible for Payment of the debt, in accordance with the release rules for the bodies of the Judiciary provided for in this Law and the Financial Programming established in accordance with the provisions of art. 8th of Complementary Law No. 101, of 2000 – Fiscal Responsibility Law, and will be informed to the beneficiaries by the responsible execution court.

§ 5 Payment of the Contribution to the Public Servants' Pension Scheme, resulting from court orders and small-value requests owed by the Union, or by its agencies and foundations, will be made through specific programming within the scope of the Union's Financial Charges.

Art. 33. Up to sixty days after the date of publication of the 2021 Budget Law and additional credits, the budgetary units of the Judiciary Branch will detail, in Siafi, the list of court orders relating to the appropriations decentralized to them in accordance with the provisions of art. . 32, in which they will specify the chronological order of payments, the amounts to be paid and the body or entity in which the debt originated.

§ 1 The budgetary units of the Judiciary must detail in Siafi the list of requests relating to small-value judgments and the body or entity in which the debt originated, within a period of up to sixty days, counting from the date of its assessment in court .

§ 2º If the budget allocations destined for the Payment of court orders integrate programming Current Expense primary conditional on the approval of Project of law of Supplemental Credit or special by an absolute majority of the National Congress, in accordance with the provisions of art. 23, the period provided for in the caput will be counted from the date of publication of the respective law opening the said credit or opening a Supplemental Credit replacement of Revenue from Credit Operations by another source of resources, provided for in § 3 of art. 23, which meets such expenses, whichever occurs first.

Art. 34. The same rules regarding the Payment of court orders contained in this Section, when the execution of judicial decisions against dependent state-owned companies occurs through the issuance of a court order, in accordance with the provisions of art. 100 of the Constitution.

Art. 35. For the purposes of defining budgetary limits to meet the Payment of compensatory pensions arising from judicial decisions and court sentences of dependent state-owned companies, the bodies of the Executive, Legislative and Judiciary Powers, the Federal Public Ministry and the Federal Public Defender's Office, through the sectoral planning and budget bodies or equivalent, will forward to the Federal Budget Secretariat of the Special Finance Secretariat of the Ministry of Economy, by June 15, 2020, information containing the need for budgetary resources for 2021, segregated by type of sentence, budgetary unit, expense group, author, process number , identification of the Court or District in which the sentence was processed Object of the legal action, procedural status and value.

§ 1 To prepare the information required in the caput, the following must be considered exclusively:

I – sentences that have become final and are in the execution phase, with the presentation of supporting documents; It is

II – appeal deposits necessary for filing appeals.

§ 2 The presentation of supporting documents for indemnity pensions arising from court decisions will only be necessary when dealing with the granting of indemnities not yet included in previous budgetary laws.

Art. 36. The budget allocations destined for the Payment of expert fees in actions in which the Institute National Social Security figure as part, based on the Law No. 13,876, of September 20, 2019, approved in the 2021 Budget Law and in the additional credits, must be fully decentralized by the central body of the Federal Financial Administration System to the Federal Justice Council, which will be responsible for decentralizing them to the Federal Regional Courts.

Section IV

Loans, financing and refinancing

Art. 37. Loans, financing and refinancing, with resources from the Fiscal and Social Security Budgets, will comply with the provisions of art. 27 of Complementary Law No. 101 of 2000 – Fiscal Responsibility Law.

§ 1 In the event of operations with unidentified funding costs, the financial charges cannot be lower than the Reference Rate and the calculation will be pro rata temporis.

§ 2º The borrower will be responsible, in addition to the financial charges, for any commissions, fees and other similar expenses charged by the financial agent, except for the expenses of Remuneration provided for in the contract between the agent and the Union.

Art. 38. In the Fiscal and Social Security Budgets, the programming categories corresponding to loans, financing and refinancing will indicate the law that defined a charge lower than the cost of funding.

Art. 39. Extensions and compositions of debts arising from loans, financing and refinancing granted with resources from the Fiscal and Social Security Budgets will be subject to authorization expressed in specific law.

Section V

From the Social Security Budget

Art. 40. The Social Security Budget will comprise the appropriations intended to cover health, social security and social assistance actions, and will comply with the provisions of item XI of the caput of art. 167, us arts. 194, 195, 196, 199, 200, 201, 203 and 204 and in § 4 of art. 212 of the Constitution and will have, among others, resources from:

I – social contributions provided for in the Constitution, except that referred to in the § 5 of art. 212 and those allocated by law to the expenses of the Tax Budget;

II – the contribution to the employee's social security plan, which will be used for expenses with Union social security charges;

III – of Tax Budget; It is

IV – other revenues, including own and linked revenues, from bodies, funds and entities, whose expenses are exclusively part of the budget referred to in the caput, which must be classified as social security revenues.

§ 1 The resources arising from social contributions referred to in the art. 40 and paragraph “a” of item I and the item II of the caput of art. 195, both of the Constitution, at the Project of the 2021 Budget Law and the respective Law, will not be subject to decoupling.

§ 2º All revenues from Bottom Workers' Support, including financial ones, must be included in the Project and in the 2021 Budget Law.

§ 3º Expenses related to the Payment of the assistance benefits referred to in the caput of the art. 40 of Law No. 8,742, of December 7, 1993, maintained its sources of financing, will be paid to the account of the Bottom National Social Assistance.

§ 4º It will be published, from the first two months of 2021, together with the summary report of the budget execution referred to in the art. 165, § 3, of the Constitution, statement of social security income and expenses, in accordance with the provisions of art. 52 of Complementary Law No. 101 of 2000 – Fiscal Responsibility Law, which will contain an explanatory note with a memory of the calculation of revenues unlinked by virtue of a constitutional provision.

§ 5 Regardless of the funding or investment option, parliamentary amendments that add resources to automatic and regular transfers to be carried out by the Union to a federative entity will be executed in accordance with acts to be edited by the Ministers of State for Citizenship and Health and published in the Official Gazette of the Union, as an addition to the financial value:

I – per capita allocated to the Unified Social Assistance System Network – Suas and will constitute a value to be added to the transfers to meet goals by members of said Network; or

II – transferred to the Unified Health System Network – SUS and will constitute a temporary value to be added to the regular and automatic transfers from said Network.

§ 6 The provisions of item II of § 5 apply to actions for the acquisition and distribution of medicines intended for:

I – the control and treatment of diseases within the scope of specific hemodialysis and hypertension programs; It is

II – the cost of hospitalizations in intensive care units.

§ 7 The resources arising from parliamentary amendments that add values to the ceilings transferred to the Unified Health System Network - SUS, in accordance with the provisions of item II of § 5, when intended to serve municipal public consortia, will not be subject to limits set for transfer to the host municipalities of the respective consortia.

§ 8 The resources derived from parliamentary amendments that, in accordance with the provisions of item II of § 5, add values transferred to the SUS Network, will be subject, when the final service benefits private non-profit entities that complement the health system in the form provided for in arts. 24 and 26 of Law No. 8,080, of September 19, 1990, to demonstrate achievement of goals:

I – quantitative, to reimburse up to the entirety of the services provided by the entity and previously authorized by the Manager; or

II – qualitative, fulfilled during the term of the contract, such as those derived from the improvement of procedures or operating conditions of the units.

Art. 41. Health actions and services aimed at surveillance, prevention and control of zoonoses and accidents caused by venomous and poisonous animals, of relevance to public health, will include resources intended for the development and execution of actions, activities and strategies to control the animal population, which must be carried out in exceptional situations, including castration and veterinary care.

Art. 42. In compliance with the provisions of art. 239 of the Constitution, the collection resulting from contributions to the  Program  of Social Integration – PIS, established by  Complementary Law No. 7, of September 7, 1970, and for the Program of Formation of Public Servants’ Assets – Pasep, established by Complementary Law No. 8, of December 3, 1970, you can finance the Program unemployment insurance, expenses with social security benefits and the salary bonus, as long as the allocation of at least twenty-eight percent for financing economic development programs, through the National Bank for Economic and Social Development – BNDES, with criteria for Remuneration that preserve their value.

Section VI

From the Investment Budget

Art. 43. The Investment Budget, provided for in item II of § 5 of art. 165 of the Constitution, will cover companies in which the Union, directly or indirectly, holds the majority of the share capital with voting rights, except as provided in §§ 5 and 6, and will include all Investments carried out, regardless of the financing source used.

§ 1 For the purpose of compatibility of the budget programming referred to in this article with the Law No. 6,404, of December 15, 1976, and its updates, exclusively expenses with:

I – acquisition of assets classifiable as fixed assets, except those involving leasing for the company's own use or that of third parties, loan cost amounts recorded in fixed assets and transfers of assets between companies belonging to the same Group, directly controlled and/or indirectly by the Union, whose acquisition was included in the Investment Budget;

II – improvements made to Union assets by state-owned companies; It is

III – necessary improvements to the infrastructure of public services granted by the Union.

§ 2 The expense will be broken down in accordance with the provisions of art. 7th, considering classification 495 – Investment Budget Resources for sources of resources.

§ 3 The details of the investment financing sources of each entity referred to in this article will be done in order to highlight the resources:

I – generated by the company;

II – Union participation in the share capital;

III – from the controlling company in the form of:

a) participation in the capital; It is

b) loans;

IV – credit operations with financial institutions:

a) internal; It is

b) external; It is

V – other long-term operations.

§ 4 The programming of Investments to the account of resources originating from the Fiscal and Social Security Budgets, including through shareholding, will observe the value and destination contained in the original budget.

§ 5 Companies whose programming is fully included in the Tax Budget or the Social Security Budget, in accordance with the provisions of art. 6th, will not be part of the Investment Budget.

§ 6 Public companies and mixed-economy companies that have received from their controller or used financial resources to Payment personnel expenses or general or capital costs, excluding, in the latter case, those resulting from an increase in shareholding, provided that the following conditions are met, cumulatively, and the provisions of the federal Executive Branch are observed:

I – integrate the Investment Budget into the Budget Law of the previous year;

II – be included in the Program National Privatization, established by the Law No. 9,491, of September 9, 1997;

III – have an approved and current economic-financial rebalancing plan; It is

IV – observe the provisions of § 9 of art. 37 of the Federal Constitution.

§ 7th General Standards from the Law No. 4,320, of 1964, do not apply to companies included in the Investment Budget with regard to the accounting regime, budget execution and financial statements.

§ 8 The application, where appropriate, of the arts. 109 and 110 of Law No. 4,320, of 1964, for the purposes for which they are intended.

§ 9 The companies referred to in the caput must keep their budget execution updated on Siop, online.

§ 10. For the 2021 financial year, public companies and mixed capital companies will only be able to receive contributions from the Union for future capital increases if they are included in the Program National Privatization, established by the Law No. 9,491, of 1997, except if:

I – deal with the initial contribution to constitute the initial capital of a company created by law; It is

II – involve financial companies to comply with the Basel Agreement rules.

III – deal with the contribution of resources committed and registered in Remains to Pay of previous exercises aimed at federal dock companies.    (Included by Law No. 14,143, of 2021)

§ 11. Public companies and mixed-economy companies whose Investments are financed with the participation of the Union for future capital increases will remain in the Investment Budget in order to make the budget programming and the art. 2nd, item III, of Complementary Law No. 101, of 2000.

Section VII

Changes to the Budget Law and additional credits

Art. 44. The classifications of the appropriations provided for in art. 7th, the sources of financing for the Investment Budget, the budget codifications and their denominations may be changed according to the execution needs, as long as the total value of the Caption and observing the other conditions mentioned in this article.

§ 1 The changes referred to in the caput may be carried out, justifiably, if authorized through:

I – specific act of the Executive, Legislative and Judiciary Powers, the Union Public Ministry and the Union Public Defender's Office, with regard to the change between:

a) GNDs “3 – Other Current Expenses”, “4 – Investments” and “5 – Financial Investments”, within the scope of the same Caption; It is

b) GNDs “2 – Interest and Debt Charges” and “6 – Debt Amortization”, within the scope of the same Caption;

II – order from the Secretary for Coordination and Governance of State Companies of the Special Secretariat for Privatization, Divestment and Markets of the Ministry of Economy, with regard to the Investment Budget for:

a) sources of financing;

b) usage identifiers;

c) primary outcome identifiers;

d) budgetary spheres;

e) the names of budget classifications, provided that a technical or legal error is found; It is

f) adjustments to the budget coding arising from the need to adapt to the current classification, as long as they do not imply a change in values or the purpose of the programming; It is

III – order from the Federal Budget Secretary of the Special Finance Secretariat of the Ministry of Economy, with regard to Fiscal and Social Security Budgets for:

a) the sources of resources, including those referred to in § 3 of art. 135, observing the obligations provided for in the legislation;

b) usage identifiers;

c) the primary outcome identifiers, except for changes to primary outcome identifier 6 (RP 6), 7 (RP 7), 8 (RP 8) and 9 (RP 9);

d) budgetary spheres;

e) the names of budget classifications, provided that a technical or legal error is found; It is

f) adjustments to the budget coding, arising from the need to adapt to the current classification, as long as they do not imply a change in values or the purpose of the programming.

§ 2 The modifications referred to in this article may also occur in the opening and reopening of additional credits and in the change referred to in the § 5 of art. 167 of the Constitution.

§ 3 Changes to application modalities will be carried out directly in Siafi or Siop by the budgetary unit, observing the procedures established by the Federal Budget Secretariat of the Special Finance Secretariat of the Ministry of Economy.

§ 4 The amendment referred to in § 3 may be carried out by budgetary units, sectoral bodies or by the Federal Budget Secretariat of the Special Finance Secretariat of the Ministry of Economy, when indicating beneficiaries by the authors of individual amendments, to maintain compatibility between the Recipient indicated and the aforementioned classification, without prejudice to subsequent changes.

§ 5º They are considered as excess collection, for the purposes of the provisions of § 3 of art. 43 of Law No. 4,320, of 1964, the resources made available due to changes made to the sources of financing and resources, in accordance with the provisions of subparagraph “a” of item II and subparagraph “a” of item III of § 1 and § 2 of this article, maintaining the classification original from the aforementioned sources.

§ 6 The GNDs arising from the opening or reopening of special credits may be changed, justifiably, by specific act of the Executive, Legislative and Judiciary Powers, the Union Public Prosecutor's Office and the Union Public Defender's Office, to adapt them to the need for execution , in which case GNDs may be included, in addition to those approved in the Caption, as long as they are compatible with the purpose of the Budget Action corresponding, with regard to the change between:

I – GNDs “3 – Other Current Expenses”, “4 – Investments” and “5 – Financial Investments”, within the scope of the same Caption; It is

II – GNDs “2 – Interest and Debt Charges” and “6 – Debt Amortization”, within the scope of the same Caption.

Art. 45. In the event that the opening of supplementary and special credits, the reopening of special credits and the change referred to in the § 5 of art. 167 of the Constitution prove to be incompatible with the primary result target established in this Law or with the individualized limits for primary expenses defined in art. 107 of the Transitional Constitutional Provisions Act, compensatory cancellations must be carried out in a specific annex.

Art. 46. Bills relating to supplementary and special credits will be forwarded by the federal Executive Branch to the National Congress, also in magnetic media, by Power, without prejudice to the provisions of § 11 and § 13.

§ 1 Each Project of law and the respective law must be restricted to a single type of Additional Credit, as defined in the iparagraphs I and II of the caput of art. 41 of Law No. 4,320, of 1964.

§ 2 The deadline for submitting the projects referred to in the caput is October 15, 2021.

§ 3 Detailed statements of reasons justifying them and indicating the consequences of cancellations of proposed appropriations on the execution of activities, projects, special operations and their subtitles will accompany the bills concerning supplementary and special credits.

§ 3 Detailed statements of reasons justifying them and indicating the consequences of cancellations of proposed appropriations on the execution of activities, projects, special operations and their subtitles will accompany the bills concerning supplementary and special credits. of mandatory primary expenses.    (Wording given by Law No. 14,143, of 2021)

§ 4º The explanatory statements referred to in § 3º, relating to bills of supplementary and special credits intended to meet primary expenses, must contain justification that the carrying out of the expenses Object of these credits does not affect the achievement of the primary result target provided for in this Law and the fulfillment of the expense limits referred to in the art. 107 of the Transitional Constitutional Provisions Act.

§ 5 In the event of opening additional credits that involve the use of excess revenue, the explanatory memorandum will contain information relating to:

I – revenue estimates contained in the 2021 Budget Law, in accordance with the classification referred to in item “a” of item III of the caput of art. 9th;

II – updated estimates for the Financial Year;

III – portions of excess revenue already used in additional credits, opened or in progress;

IV – values already used in other budget changes; It is

V – excess collection balances, in accordance with the classification provided for in section I.

§ 6 In the event of opening additional credits that involve the use of Financial Surplus, the explanatory memorandum will contain information relating to:

I – Financial Surplus of the 2020 financial year, by source of resources;

II – credits reopened in 2021;

III – amounts already used in additional credits, opened or in progress;

IV – values already used in other budget changes; It is

V – balance of Financial Surplus of the 2020 financial year, by source of resources.

§ 7 For the purposes of the provisions of § 6, it will be published, together with the Budget Execution Summary Report for the first two months of the Financial Year 2021, statement of Financial Surplus of each source of resources, determined in the Balance Sheet of the 2020 financial year, in which case the Financial Surplus of linked resource sources must be made available on the website by detailed source.

§ 8º The credit openings provided for in §§ 5º and 6º for the increase of appropriations must be compatible with the achievement of the primary result target established in this Law, obeying the individualized limits of primary expenses referred to in the art. 107 of the Transitional Constitutional Provisions Act, and in compliance with the provisions of sole paragraph of art. 8th of Complementary Law No. 101, of 2000 – Fiscal Responsibility Law.

§ 9 In the event of linked revenues, the statement referred to in § 7 must identify the budgetary units.

§ 10. The credits referred to in this article, approved by the National Congress, will be considered automatically opened with the sanction and publication of the respective law.

§ 11. Bills for supplementary or special credits, relating to bodies of the Legislative and Judiciary Powers, the Union Public Ministry and the Union Public Defender's Office, may be presented in a consolidated form.

§ 12. The requirement to forward bills by Power, contained in the caput, does not apply when the credit is:

I – intended to cover personnel expenses and social charges, benefits for civil servants, employees and military personnel and their dependents listed in Section I of Annex III, compensation, benefits and compensatory pensions of a special nature and funeral and birth allowances; or

II – made up exclusively of budget allocations classified as RP 6 and RP 7.

§ 13. Specific bills will be forwarded when dealing with credits intended to cover personnel expenses and social charges, benefits for civil servants, employees and military personnel, and their dependents listed in Section I of Annex III, compensation, benefits and special compensatory pensions and court sentences, including those relating to court orders or those considered of small value.

§ 14. The bills referred to in § 13 may be integrated with expenses not listed in the aforementioned paragraph, when they are necessary to maintain the primary result or the individualized limits of primary expenses referred to in the art. 107 of the Transitional Constitutional Provisions Act.

§ 15. In the event of opening additional credits to the resource account from excess collection or Financial Surplus, even if they involve a concomitant exchange of sources of resources, the respective explanatory statements must be accompanied by the statements required by §§ 5 and 6.

§ 16. Bills for supplementary or special credits requested by bodies of the Legislative and Judiciary Powers, the Federal Public Prosecutor's Office and the Federal Public Defender's Office, with an indication of compensatory resources, except if intended for personnel, benefits for civil servants and dependents, court sentences and debt, will be forwarded to the National Congress within a period of up to forty-five days, counting from the date of receipt of the request for Budget Change by the Federal Budget Secretariat of the Special Finance Secretariat of the Ministry of Economy.

§ 17. When drafting bills relating to supplementary and special credits that involve more than one budgetary body within the scope of the Judiciary and Legislative Powers and the Public Ministry of the Union, compensation must be made between the individualized limits for primary expenses, for the 2021 financial year, respecting the provisions of § 9 of art. 107 of the Transitional Constitutional Provisions Act, through the publication of a joint act by the directors of the bodies involved on a date prior to the forwarding of proposals for opening credits to the Federal Budget Secretariat of the Special Finance Secretariat of the Ministry of Economy, in which case the effects of the compensation will be suspended until publication of each credit, in corresponding value.

§ 18. If the values of programming categories to be canceled exceed twenty percent of the value initially fixed in the 2021 Budget Law for said categories, in addition to the justifications mentioned in § 3, demonstration of the deviation between the allocation must be presented. initially established in the aforementioned Law and the resulting allocation, considering open and ongoing credits.

Art. 47. The proposals for opening additional credits authorized in the 2021 Budget Law, except for the provisions of § 1 and arts. 59 and 60, will be submitted to the President of the Republic, accompanied by a statement of reasons that includes the justification and indication of the effects of cancellations of appropriations, observing the provisions of §§ 3, 5, 6, 15 and 18 of art. 46.

§ 1 The credits referred to in the caput, with an indication of compensatory resources from the bodies of the Legislative and Judiciary Powers, the Union Public Ministry and the Union Public Defender's Office, in accordance with the provisions of item III of § 1 of art. 43 of Law No. 4,320, of 1964, The procedures established by the Federal Budget Secretariat of the Special Finance Secretariat of the Ministry of Economy and the provisions of § 2 will be opened, within the scope of these Powers and bodies, by acts:

I – the Presidents of the Chamber of Deputies, the Federal Senate and the Federal Court of Auditors;

II – the Presidents of the Federal Supreme Court, the National Council of Justice, the Federal Justice Council, the Superior Council of Labor Justice, the Superior Courts and the Court of Justice of the Federal District and the Territories; It is

III – the Attorney General of the Republic, the President of the National Council of the Public Ministry and the Federal Public Defender General.

§ 2 When the application of the provisions of § 1 involves more than one budgetary body, within the scope of the Legislative and Judiciary Powers and the Public Ministry of the Union, the credits must be opened by a joint act of the directors of the bodies involved, as indicated in items I , II and III of § 1, respectively, in which the compensation referred to in the caput of art. 27.

§ 3 The compensation carried out simultaneously with the opening of the credit by joint act must be communicated to the Federal Budget Secretariat and the Federal Budget Secretariat. National treasure of the Special Finance Secretariat of the Ministry of Economy by the assigning body, so that the limit referred to in the art. 107 of the Transitional Constitutional Provisions Act of the bodies involved is adjusted, with the aim of enabling budgetary and financial execution by the receiving body.

§ 4 When opening credits in accordance with the provisions of § 1, the cancellation of financial expenses to supplement primary expenses is prohibited.

§ 5 The credits referred to in § 1 will be included in Siafi, exclusively, through data transmission from Siop.

§ 6 For the purposes of the provisions of the caput, only proposals for supplementary credits that comply with the requirements and conditions set out in the legislation in force will be submitted to the President of the Republic, for the purpose of opening them and executing the corresponding expenditure.

Art. 48. When opening the supplementary credits referred to in arts. 46 and 47, GNDs may be included, in addition to those approved in the Caption, as long as they are compatible with the purpose of the Budget Action corresponding.

Art. 49. At the opening of Extraordinary Credit, the creation of a new code and title for an existing action is prohibited.

§ 1 The credit opened by provisional measure must be classified, in terms of the primary result identifier, in accordance with the provisions of § 4 of the art. 7th.

§ 2 The GNDs resulting from the opening or reopening of extraordinary credits during the year may be changed, with justification, by act of the federal Executive Branch, to adapt them to the need for execution, in which case GNDs may be included, in addition to those contained in the credit opening, as long as they are compatible with the purpose of the Budget Action corresponding.

Art. 50. The annexes of additional credits will follow the same format as the Budget Credit Tables contained in the 2021 Budget Law.

Art. 51. The allocations for programming categories canceled as a result of the provisions of § 1 of art. 47 cannot be supplemented, except if by relocation of appropriations within the body itself or as a result of supervening legislation.

Single paragraph. Exceptions to the provisions of the caput are the appropriations of the budgetary units of the Judiciary that exercise the function of a budget sector, when canceled to supplement the units of the body itself.

Art. 52. The reopening of special credits, as provided in § 2 of art. 167 of the Constitution, will be carried out, if necessary, through a specific act of the Executive, Legislative and Judiciary Powers, the Federal Public Ministry and the Federal Public Defender's Office, after the first assessment of revenues and expenses referred to in the art. 9th of Complementary Law No. 101, of 2000 – Fiscal Responsibility Law, observing the provisions of § 4 of this article and art. 50.

§ 1 Credits reopened in the manner established in this article, relating to Fiscal and Social Security Budgets, will be included in Siafi, exclusively, through data transmission from Siop.

§ 2 The deadline referred to in the caput does not apply to the Investment Budget.

§ 3 Programming Object reopening of special credits may be in line with the 2021 Budget Law, as long as there is no change in the purpose of the budgetary actions.

§ 4º The reopening of the credits referred to in the caput, relating to the Fiscal and Social Security Budgets, is subject to the cancellation of budget appropriations, relating to primary expenses approved in the 2021 Budget Law, in the amount that exceeds the limits referred to O art. 107 of the Transitional Constitutional Provisions Act or that affects the achievement of the primary result target set out in this Law.

Art. 53. The Federal Executive Branch is authorized to open special credits to the Investment Budget to cover expenses related to actions carried out in the 2020 financial year, through the use, in favor of the corresponding state company and the respective programming, of balance of resources National treasure passed on in previous years or recorded in Remains to Pay within the scope of Tax or Social Security Budgets.

Art. 54. The reopening of extraordinary credits, as provided in § 2 of art. 167 of the Constitution, will be carried out, if necessary, through an act of the federal Executive Branch, observing the provisions of art. 50.

Art. 55. Act of the Federal Executive Branch may transpose, rearrange, transfer or use, in whole or in part, the budget appropriations approved in the 2021 Budget Law and additional credits, as a result of the extinction, transformation, transfer, incorporation or the dismemberment of bodies and entities, and changes to their competencies or attributions, maintaining the programmatic structure, expressed by Programming Category, as defined in § 1 of art. 5th, including titles, descriptors, goals and objectives, as well as details by budget sphere, GND, sources of resources, application modalities and use identifiers, and primary result.

Single paragraph. The transposition, transfer or relocation cannot result in changes to the values of the schedules approved in the 2021 Budget Law or additional credits, in which case there may be, exceptionally, adjustment of the Functional Classification, the budgetary sphere and the Program management, Maintenance and Service to the State to the new body.

Art. 56. The transposition, relocation or transfer of resources authorized in the § 5 of art. 167 of the Constitution he must:

I – be carried out within the scope of science, technology and innovation activities, with the aim of enabling the results of projects restricted to programs classified with function “19 – Science and Technology” and subfunctions “571 – Scientific Development”, “572 – Development Technological and Engineering” or “573 – Diffusion of Scientific and Technological Knowledge”; It is

II – be intended for Programming Category existing.

Art. 57. The budgetary changes referred to in this Chapter must observe the restrictions established in item III of the caput of art. 167 of the Constitution.

§ 1 For the purposes of the provisions of the caput, as long as there are conditioned revenues and expenses, in accordance with the provisions of art. 23, budget changes to the Legislative, Executive and Judiciary Powers, the Federal Public Prosecutor's Office and the Federal Public Defender's Office must be balanced in relation to the variation in the amount of revenue from credit operations and capital expenditure.

§ 2 The provisions of § 1 do not apply to the opening of extraordinary credits, the compensation of which, if necessary, must be carried out by the end of the Financial Year, observing the provisions of § 4 of art. 43 of Law No. 4,320, of 1964.

Art. 58. The Secretariat for Coordination and Governance of State Companies of the Special Secretariat for Privatization, Divestment and Markets of the Ministry of Economy is authorized to cancel, from the Investment Budget, any budget balances that may exist, on the date on which the federal state company becomes extinct or has its share control transferred to the private sector.

Art. 59. The President of the Republic may delegate to the Minister of State for Economy the budget changes provided for in subparagraphs “a” and “b” of item I of § 1 and in § 6 of art. 44, in the caput of art. 47, in § 2 of art. 49, in art. 52, in art. 53, in art. 54, in art. 55 and in § 2 of art. 65, in addition to the transposition, relocation or transfer of resources referred to in § 5 of art. 167 of the Constitution.

Art. 60. The directors indicated in § 1 of art. 47 may delegate, within the scope of their bodies, subdelegation being prohibited, the opening of supplementary credits authorized in the 2021 Budget Law that contain the indication of compensatory resources, in accordance with the provisions of item III of § 1 of art. 43 of Law No. 4,320, of 1964, provided that the requirements and restrictions contained in art. 47 of this Law, especially those referred to in § 4, as well as § 18 of art. 46.

Art. 61. Appropriations intended for Counterpart national level of internal and external loans and the Payment of amortization, interest and other charges, except as provided in the sole paragraph, may only be relocated to other programming categories through the opening of additional credits, for Project of law or provisional measure.

Single paragraph. The resources referred to in the caput may be reallocated to other programming categories within the scope of the opening of supplementary credits authorized in the 2021 Budget Law, by specific act of the Executive, Legislative and Judiciary Powers, the Federal Public Ministry and the Public Defender's Office of the Union, observing the limits authorized in said Law and the provisions of art. 47, as long as the destination is maintained, respectively, for Counterpart national debt and debt service.

Art. 62. For the purposes of the provisions of §§ 10 and 11 of art. 165 of the Constitution, The budgetary changes referred to in this Law and the credits authorized in the 2021 Budget Law and in the additional credit laws are considered compatible with the duty to execute the programming.

Single paragraph. The duty of execution referred to in the § 10 of art. 165 of the Constitution does not prevent the choice of programs that will be Object cancellation and application, through the changes referred to in the caput, provided that the other requirements referred to in this Law are met.

§ 1. The duty of execution referred to in the § 10 of art. 165 of the Constitution does not prevent the choice of programs that will be Object cancellation and application, through the changes referred to in the caput, provided that the other requirements referred to in this Law are met.

§ 2 The budget changes provided for in the caput must also meet the § 1 of art. 107 of the Transitional Constitutional Provisions Act.   (Included by Law No. 14,143, of 2021)

§ 3 For the purposes of complying with §§ 1 and 2, the Executive Branch is authorized to block discretionary budget appropriations, classified in accordance with art. 7th, § 4th, item II, item 'b', in an amount corresponding to the need for resources to meet mandatory expenses, thus classified in accordance with art. 7th, § 4th, item II, item 'a'.    (Included by Law No. 14,143, of 2021)

Section VIII

Budgetary and financial limitations

Art. 63. The Executive, Legislative and Judiciary Powers, the Union Public Ministry and the Union Public Defender's Office must prepare and publish by their own act, within thirty days after the date of publication of the 2021 Budget Law, an annual monthly disbursement schedule , by body, in accordance with the provisions of art. 8th of Complementary Law No. 101, of 2000 – Fiscal Responsibility Law, with a view to meeting the primary result target established in this Law.

§ 1 In the case of the federal Executive Branch, the act referred to in the caput and those that modify it will contain, in millions of reais:

I – four-monthly targets for the primary result of the Fiscal and Social Security Budgets, demonstrating that the programming meets the target established in this Law;

II – bimonthly targets for the achievement of primary revenues, in compliance with the provisions of art. 13 of Complementary Law No. 101, of 2000 – Fiscal Responsibility Law, broken down by the main taxes administered by the Special Secretariat of the Federal Revenue of Brazil of the Ministry of Economy, social security contributions to the General Social Security Regime and the Public Servants' Own Social Security Regime, the contribution to the education salary , concessions and permissions, financial compensations, own revenues from sources 50 and 81 and other revenues, identifying separately, when applicable, those resulting from measures to combat tax evasion and evasion, collection of active debt, and administrative;

III – schedule of monthly payments of discretionary primary expenses to the resource account of the National treasure and other sources, including Remains to Pay, which will be demonstrated in accordance with the provisions of section IV;

IV – statement of the amount of Remains to Pay, by organ, distinguishing those processed from those not processed;

V – four-monthly targets for the primary result of federal state-owned companies, with estimates of revenue and expenses that comprise it, highlighting the main companies and separating, in expenses, the Investments; It is

VI – general framework of Financial Programming, detailed in different statements according to the classification of expenditure as financial, discretionary primary and mandatory primary, showing by body:

a) allocation authorized in the budget law and in additional credits; limit or estimated value for commitment; limit or estimated value for Payment; and differences between authorized amount and estimated limits or values; It is

b) stock of Remains to Pay at the end of 2020 net of cancellations occurring in 2021, limit or estimated value for Payment, and respective difference.

§ 2º The federal Executive Power will establish in the act referred to in the caput the mandatory primary expenses contained in Section I of Annex III that will be subject to flow control, with the respective schedule of Payment.

§ 3 Except for personnel expenses and social charges, court orders and court sentences, the annual monthly disbursement schedules of the Legislative and Judiciary Powers, the Union Public Prosecutor's Office and the Union Public Defender's Office will have as a reference the transfer provided for in art. 168 of the Constitution, in the form of twelfths.

§ 4º The schedule of Payment expenses of a mandatory nature and expenses except for Limitation of Commitment and Financial Transactions will have as a reference the value of the budget programming for the year, observing the provisions of § 8 of this article and § 18 of art. 64.

§ 5 The schedule of Payment of expenses of a discretionary nature will have as a reference the value of the budgetary programming for the year and the Remains to Pay registered, limited to the global amount of the budget programming for the year, and there may be distribution by a body other than that of the budget appropriations.

§ 6º The provisions of the schedules of Payment referred to in §§ 4 and 5 applies both to the Payment in Remains to Pay about the Payment of expenses for the year.

§ 7 In the event that there is no budgetary programming to support the Payment referred to in § 4, demands for Remains to Pay by sectoral bodies will serve as the basis for their inclusion in the aforementioned schedule, observing the provisions of § 16 of art. 64.

§ 8º If there is a formal indication, technically or judicially justified, from the sectoral body that the Monthly Disbursement Execution Schedule of the expenses referred to in § 4 will not be executed, the amounts indicated may be reallocated to other expenses, at the discretion of the federal Executive Branch.

§ 9 The provisions of §§ 4, 5, 6, 7 and 8 apply exclusively to the federal Executive Branch.

Art. 64. If it is necessary to carry out the Limitation of Commitment and Financial Transactions what is it about art. 9th of Complementary Law No. 101, of 2000 – Fiscal Responsibility Law, the federal Executive Branch will determine the necessary amount and inform each budgetary body of the Legislative and Judiciary Branches, the Federal Public Ministry and the Federal Public Defender's Office, by the twenty-second day after the end of the two-month period, observing the provided for in § 4.

§ 1 The amount of the limitation to be promoted by the federal Executive Branch and the bodies referred to in the caput will be established proportionally to the participation of each one in the set of initial budget allocations classified as discretionary primary expenses, identified in the 2021 Budget Law in the form of provided for in subparagraphs “b” and “c” of item II of § 4 of art. 7th, excluding the activities of the Legislative and Judiciary Powers, the Union Public Ministry and the Union Public Defender's Office contained in the 2021 Budget Law.

§ 2 Budget changes made based on subparagraph “c” of item III of § 1 of art. 44 that are published by the date of publication of the report referred to in § 4 of this article and that result from a material error in the classification of the 2021 Budget Law will be considered in the calculation of the limitation amount provided for in § 1 of this article.

§ 3º The Executive, Legislative and Judiciary Powers, the Public Ministry of the Union and the Public Defender's Office of the Union, based on the information referred to in the caput, will publish an act, until the thirtieth day following the end of the respective two-month period, which highlights the Limitation of Commitment and Financial Transactions.

§ 4º The Federal Executive Power will publish on an electronic website and forward to the National Congress and the bodies referred to in the caput, within the period provided for therein, a report that will be assessed by the Commission Mixed referred to in the § 1 of art. 166 of the Constitution, containing:

I – the calculation memory of new estimates of primary income and expenses and the demonstration of the need for Limitation of Commitment and Financial Transactions in the percentages and amounts established by body;

II – the review of the parameters and projections of the variables referred to in item XXII of Annex II and the annex of fiscal targets;

III – the justification for changes in mandatory primary expenses, explaining the measures that will be adopted regarding the change in Budget Allocation, as well as the effects of extraordinary open credits;

IV – the calculations relating to the frustration of primary revenues, which will be based on the updated statements referred to in item XII of Annex II, and the equivalent statements, in the case of other revenues, justifying the deviations in relation to the originally predicted seasonality;

V – the updated estimate of the primary result of state-owned companies, accompanied by a memory of the calculations referring to the companies that account for the variation;

VI – justification of the deviations that occurred in relation to the projections made in previous reports; It is

VII – details of allocations relating to mandatory primary expenses with financial flow control, identification of the respective actions and amounts involved.

§ 5 Applies only to the federal Executive Branch to Limitation of Commitment and Financial Transactions whose need has been identified outside of the bimonthly evaluation, in which case the respective act must be edited within a period of up to seven working days, counting from the date of forwarding the report referred to in § 4 to the National Congress.

§ 6 The reestablishment of the limits of commitment and financial movement may be carried out at any time, and the report referred to in § 4 must be published on an electronic website and sent to the National Congress and the bodies referred to in the caput.

§ 7º The decree of Limitation of Commitment and Financial Transactions, or reestablishment of these limits, edited in the hypotheses provided for in the caput and in the § 1 of art. 9th of Complementary Law No. 101, of 2000 – Fiscal Responsibility Law and §§ 5 and 6 will contain the information listed in § 1 of art. 63.

§ 8º The report referred to in § 4º will be prepared and published on an electronic website also in the two months in which there is no limitation or reestablishment of the limits of commitment and financial movement.

§ 9 The federal Executive Branch will provide additional information to Appreciation of the report referred to in § 4 within five working days, counting from the date of receipt of the request formulated by the Commission Mixed referred to in the § 1 of art. 166 of the Constitution.

§ 10. The sectoral planning and budget bodies or equivalent will keep an updated bimonthly statement on their website with the approved amounts and the values of the Limitation of Commitment and Financial Transactions per budgetary unit.

§ 11. For bodies that have more than one budgetary unit, the deadlines for publishing acts reestablishing commitment limits and financial transactions, when applicable, will be up to:

I – thirty days after the end of each two-month period, when the bi-monthly evaluation referred to in the art. 9th of Complementary Law No. 101, of 2000 – Fiscal Responsibility Law; or

II – seven working days after forwarding the report provided for in § 6, if it is not the result of the aforementioned bimonthly evaluation.

§ 12. Subject to the availability of limits on commitment and financial movement, established in the form of this article, the executing bodies and units, when assuming financial commitments, cannot fail to meet essential and urgent expenses, in addition to complying with the provisions of art. 4th.

§ 13. Without prejudice to the minimum application in public health actions and services and in the maintenance and development of education, provided for in art. 110 of the Transitional Constitutional Provisions Act, the limitation of the commitment of the federal Executive Branch, referred to in §§ 2 and 4, and the reestablishment of these limits, referred to in § 6, will consider discretionary appropriations subject to limitation, in accordance with the provisions of § 2 of art. 9th of Complementary Law No. 101, of 2000 – Fiscal Responsibility Law, and its distribution among budgetary bodies will observe the convenience, opportunity and execution needs and the criteria established in § 12.

§ 14. The commitment limits of each budgetary body will be distributed among its units and programming within the period provided for in § 15 or in subsequent relocation, at any time, and will observe the criteria established in § 13.

§ 15. The budgetary bodies within the scope of the Executive, Legislative and Judiciary Powers, the Public Ministry of the Union and the Public Defender's Office of the Union will detail in Siop and Siafi, up to fifteen days after the deadline set out in the caput, the appropriations unavailable for commitment by unity and programming, except for the limitation on mandatory amendments.

§ 16. The commitment limits of programs classified with the primary result identifier contained in subparagraph “c” of item II of § 4 of art. 7th may be reduced in the same proportion applicable to all discretionary primary expenses of the federal Executive Branch.

§ 17. The framework demonstrating the adequacy of the Financial Programming the primary result target established in this Law for Fiscal and Social Security Budgets will consider, for the mandatory primary expenses referred to in § 2 of art. 63, demands for an increase in the financial movement limits that exceed the amounts in the budget programming for the year.

§ 18. The financial movement limits established in the budgetary and financial programming decree, in compliance with the provisions of thert. 9th of Complementary Law No. 101, of 2000 – Fiscal Responsibility Law, may be different from the commitment limits determined in that decree, observing the global amount of discretionary primary expenditure and that subject to flow control, as provided in § 2 of art. 63, and it will be up to the federal Executive Branch to define them.

§ 19. The sectorial bodies of the Federal Financial Administration System, its linked bodies and its executing units will observe the opportunity, convenience and need for execution to guarantee the effective delivery of goods and services to society, when distributing resources financial resources to its subordinate units.

§ 20. The financial movement limits referred to in § 18 apply both to Payment in Remains to Pay about the Payment of expenses for the year and it is up to the sectoral body, its linked bodies and its executing units to define the priority, observing the provisions of §§ 12 and 19.

§ 21. The sectoral bodies of the Federal Financial Administration System, their linked bodies and their executing units must publicize every two months, until the tenth day of the month following the end of the two-month period, the priorities and payments made for discretionary primary expenses.

§ 22. The federal Executive Branch may set up a financial reserve, within the limit of ten percent of the total financial movement limitation referred to in § 3, for the purposes of cash management and meeting possible contingencies, with the resources being fully released until the end of the year.

§ 23. (VETOED).

§ 23. The provisions of § 18 may be applied to expenses classified with primary result indicator 8 (RP 8) or 9 (RP 9), provided that it is duly justified by the sectoral body.      (Promulgation of vetoed parts)

§ 24. (VETOED).

Section IX

From the provisional execution of the Project of Budget Law

Art. 65. In the event that the 2021 Budget Law is not published by December 31, 2020, the schedule contained in the Project of the 2021 Budget Law may be implemented to meet:

I – expenses listed in Annex III;

II – disaster prevention actions classified in the “Civil Defense” subfunction or related to emergency operations Guarantee of law and order;

III – granting of financing to the student and payment of quotas in the guarantee funds within the scope of the Bottom Student Financing – Fies;

IV – appropriations intended for minimum application in public health actions and services, classified with use identifier 6 (IU 6);

V – Other Current Expenses of an urgent nature, up to the limit of one-twelfth of the amount foreseen for each body in the Project of the 2021 Budget Law, multiplied by the number of months fully or partially elapsed until the date of publication of the respective Law;

VI – holding elections and continuing to implement the voter biometric identification automation system by the Electoral Court;

VII – expenses covered by own income, from agreements and donations; It is

VIII – formation of public stocks linked to the Program in Guarantee of minimum prices.

§ 1º The use of resources authorized by this article will be considered advance credit to the 2021 Budget Law account.

§ 2º The negative balances eventually determined between the  Project  of the 2021 Budget Law forwarded to the National Congress and the respective Law will be adjusted, considering the execution provided for in this article, by act of the federal Executive Branch, after the publication of the 2021 Budget Law, through the opening of supplementary or special credits, by through the cancellation of appropriations contained in the 2021 Budget Law, up to a limit of twenty percent of the value of the Caption.

§ 3 The provisions of art. 44 applies, where appropriate, to resources released in the manner established in this article.

§ 4 The authorization referred to in item I of the caput does not cover the expenses referred to in item IV of the art. 110.

§ 5º The provisions of the caput apply to proposals for modification of the Project of the 2021 Budget Law forwarded to the National Congress in accordance with the provisions of § 5 of art. 166 of the Constitution.

§ 6º The constant programming of the Project of the 2021 Budget Law, in the budgetary body referred to in art. 23, may be executed in the form of caput, by replacing credit operations with other sources of resources, in accordance with the provisions of paragraph “a” of item III of § 1 of art. 44.      (Included by Law No. 14,127, of 2021)

§ 7º The change referred to in § 6º must be observed in the calculation of the execution limit established in the caput and the respective execution of the expenditure must be reclassified in the budgetary body of origin in the Integrated Planning and Budget System and in the Integrated Financial Administration System of the Federal Government, within thirty days, counted from the publication of the 2021 Budget Law, in the form of provided for in § 3 of art. 23.         (Included by Law No. 14,127, of 2021)

Section X

The regime of mandatory execution of budgetary programming

Subsection I

General provisions

Art. 66. The federal public administration has the duty to execute budgetary programming, through the necessary means and measures, with the purpose of guaranteeing the effective delivery of goods and services to society.

§ 1 The provisions of the caput:

I – is subject to compliance with constitutional and legal provisions that establish fiscal targets or expenditure limits and does not prevent the cancellation necessary to open additional credits;

II – does not apply in the event of duly justified technical impediments; It is

III – applies exclusively to discretionary primary expenses, within the scope of Tax Budget and Social Security.

§ 2 For the purposes of the provisions of the caput, budget programming is understood as the breakdown of expenditure by function, subfunction, budgetary unit, Program, action and Caption.

§ 3º The duty of execution referred to in the caput of this article and the § 10 of art. 165 of the Constitution corresponds to the obligation of the Manager to adopt the necessary measures to execute the available budget allocations, in accordance with the provisions of § 2, referring to discretionary primary expenses, including those resulting from budget changes, and comprises:

I – carrying out the commitment until the end of the Financial Year, except in the case provided for in § 2 of art. 167 of the Constitution, which must be carried out until the end of the Financial Year subsequent, observing the principles of legality, efficiency, efficacy, effectiveness and economy; It is

II – a Sale off and the Payment, admission to registration in Remains to Pay regulated in an act of the federal Executive Branch.

§ 4 (VETOED).

§ 5 (VETOED).

§ 5 The commitment will cover all or part of the work that can be carried out in the Financial Year or within the validity period of the Remains to Pay.        (Promulgation of vetoed parts)

Art. 67. For the purposes of the provisions of item II of § 11 of art. 165 and in § 13 of art. 166 of the Constitution, A technical impediment is understood as a factual or legal situation or event that impedes or suspends the execution of the budget programming.

§ 1 The duty to execute the schedules established in § 10 of art. 165 and in § 11 of art. 166 of the Constitution does not require the execution of expenses in the event of a technical impediment.

§ 2 Hypotheses of technical impediments are considered, without prejudice to others subsequently identified in an act of the federal Executive Branch:

I – the absence of Project engineering approved by the sectoral body responsible for programming, in cases where necessary;

II – the absence of a prior environmental license, in cases where necessary;

III – failure by the States, the Federal District or the Municipalities, when in charge of the project after its completion, to prove the ability to provide resources for its operation and maintenance;

IV – failure to prove that budgetary and financial resources are sufficient to complete the project Project or useful stage, with functionality that allows society to immediately enjoy the benefits;

V – incompatibility with public policy approved within the scope of the sectoral body responsible for programming;

VI – the incompatibility of the Object of expenditure on the attributes of the Budget Action and the respective Caption; It is

VII – impediments whose deadline for overcoming makes commitment within the Financial Year.

§ 3 (VETOED).

§ 3 In the cases provided for in items I and II of § 2 of this article, the commitment of programs classified as RP 6, RP 7, RP 8 and RP 9 will be carried out, with the environmental license and the Project engineering be provided within the deadline for Resolution from the Suspension Clause.       (Promulgation of vetoed parts)

Art. 68. The justifications for the non-execution of discretionary primary budgetary schedules will be prepared by the managers responsible for executing the respective schedules, in the sectoral bodies and budgetary units, and will form part of the reporting reports. Accountability of the Executive, Legislative and Judiciary Powers, the Federal Public Ministry and the Federal Public Defender's Office.

Subsection II

Of the schedules included or added by amendments

Art. 69. For the purposes of the provisions of this Law and the 2021 Budget Law, schedules included or added through amendments are understood to be those relating to discretionary primary expenses classified with the primary result identifier contained in item “c” of section II of § 4 of art. 7th.

Art. 70. Budgetary and financial execution is mandatory, in an equitable manner and within constitutional limits, of programs resulting from individual amendments (RP 6) and state bench (RP 7).

§ 1 The execution of programs that observe objective and impartial criteria, regardless of their authorship, is considered equitable.

§ 2 The mandatory budgetary and financial execution referred to in the caput comprises, cumulatively, the commitment and Payment, observing the provisions of § 18 of art. 166 of the Constitution.

§ 3º If it is found that the re-estimation of revenue and expenditure may result in non-compliance with the primary result target established in this Law, the mandatory execution amounts of the schedules referred to in the following Subsections III and IV may be reduced to the same proportion of the limitation on all discretionary primary expenses.

§ 4 The budgetary schedules provided for in the §§ 11 and 12 of art. 166 of the Constitution will not be mandatory in cases of technical impediments, in which case the provisions of arts. 67 and 68.

Art. 71. Individual and collective amendments may only allocate resources for programming of a discretionary nature.

Sole paragraph: (VETOED).

Single paragraph. The amendments directed to the programming of the Ministry of Regional Development and the Ministry of Agriculture, Livestock and Supply may allocate resources for any funding programming of a discretionary nature, including when intended for voluntary transfers.       (Promulgation of vetoed parts)

Art. 72. The identifier of the programming included or added through amendments, which will appear in the systems for monitoring financial and budgetary execution, has the purpose of identifying the Proponent inclusion or addition to programming.

Art. 73. Subject to the provisions of this Section, the procedures and deadlines relating to schedules resulting from amendments will be defined by a specific act of the federal Executive Branch, within forty-five days, counting from the date of publication of the 2021 Budget Law.

Subsection III

Of the schedules included or added by individual amendments, in accordance with the provisions of §§ 9 and 11 of art. 166 of the Constitution

Art. 74. In compliance with the provisions of § 14 of art. 166 of the Constitution, In order to enable the execution of the schedules included by individual mandatory amendments, the following procedures and deadlines will be observed:

I – up to five days to open Siop, counting from the date of publication of the Budget Law;

II – up to fifteen days for the authors of individual amendments to indicate beneficiaries and order of priority, counting from the end of the period provided for in item I or the start date of the amendment Legislative Session 2021, whichever date occurs last prevails;

III – up to one hundred and ten days for publicizing programs and actions by grantors, registering and sending proposals by proponents, analyzing and adjusting proposals and registering and disclosing technical impediments in Siop, and publicizing proposals on the website, counted from the end of the period set out in item II;

IV – up to ten days for the authors of individual amendments to request at Siop the relocation to other amendments of their authorship, in the case of partial or total impediment, or to a single schedule contained in the Budget Law, in the case of total impediment, counting from the end of the period set out in section III;

V – up to thirty days for the federal Executive Branch to issue an act to promote the requested relocations, counting from the end of the period provided for in item IV; It is

VI – up to ten days for the rearranged schedules to be registered in Siop, counting from the end of the period provided for in item V.

§ 1 Of the deadline set out in section III of the caput, at least ten days must be allocated for sending the proposals by the beneficiaries indicated by the authors of the individual amendments.

§ 2 If there is a need to limit commitment and Payment, in compliance with the provisions of § 18 of art. 166 of the Constitution, the values will apply in the order of priority defined in Siop by the authors of the amendments.

§ 3 The undue classification of application modality or GND does not constitute a technical impediment.

§ 4 When opening additional credits, there cannot be a reduction in the amount of budgetary resources allocated in the Budget Law and in its additional credits, per author, relating to public health actions and services.

§ 5º In the absence of technical or other impediment Soon the obstacle is overcome, the bodies and units must adopt the necessary means and measures to execute the programming, observing the limits of the current budgetary and financial programming.

§ 6º Subject to the provisions of § 5º, the issuance of the Note of Commitment must not exceed the period of up to thirty days, counting from the date set out in item III of the caput.

§ 7 (VETOED).

§ 7 The amendments directed to the Ministry of Education's programming may allocate resources for any funding programming of a discretionary nature, including when destined for private entities of a philanthropic, community or confessional nature, in accordance with the law.       (Promulgation of vetoed parts)

Art. 75. Recipient of the individual mandatory amendments provided for in the art. 166-A of the Constitution must indicate, in the +Brasil Platform, the bank branch of the official financial institution where a specific current account will be opened for the deposit and movement of all resources arising from special transfers referred to in item I of the caput of the aforementioned article.

Subsection IV

Of the schedules included or added by state bench amendments, in accordance with the provisions of § 12 of art. 166 of the Constitution

Art. 76. Guarantee of execution relating to programming included or added by state bench amendments approved in the 2021 Budget Law with RP 7 will comply with the provisions of Amendment Constitutional nº 100, of 2019, and will cumulatively understand the commitment and Payment, without prejudice to the application of the provisions of § 3 of art. 70.

§ 1 (VETOED).

§ 1º To the programs referred to in the 'caput' the provisions of art apply. 166-A of the Constitution, preferably favoring ongoing projects.      (Promulgation of vetoed parts)

§ 2º The schedules referred to in the caput, when they provide for the beginning of an investment lasting more than one Financial Year or whose execution has already started, must be Object in Amendment by the same state bench, each year, until the investment is completed.

§ 3 The procedures and deadlines for evaluating and disclosing impediments to state bench amendments will be defined by a specific act of the federal Executive Branch, observing the limit of forty-five days, counting from the date of publication of the 2021 Budget Law.

CHAPTER V

OF TRANSFERS

Section I

From transfers to the private sector

Subsection I

From social grants

Art. 77. The transfer of resources as social subsidies, in accordance with the provisions of art. 16 of Law No. 4,320, of 1964, will serve private non-profit entities that carry out activities of a continuing nature in the areas of social assistance, health or education, subject to the provisions of current legislation, and provided that such entities:

I – are constituted in the form of foundations mandated by regiment and statute to operate in the production of pharmaceuticals, medicines, cell therapy products, tissue engineering products, gene therapy products, medical products defined in specific legislation and strategic inputs in the health area ; or

II – provide direct service to the public and have certification as a charitable social assistance entity, in accordance with the provisions of Law No. 12,101, of November 27, 2009.

Single paragraph. The certification referred to in section II of the caput may be:

I – replaced by the request for renewal of certification duly filed and still pending analysis with the competent body, in accordance with the provisions of current legislation; It is

II – exempted, for the execution of actions, programs or services in Partnership with the federal public administration, in the following areas:

a) health care for indigenous peoples;

b) care for people with disorders resulting from the use, abuse or dependence on psychoactive substances;

c) combating extreme poverty;

d) assistance to elderly or disabled people; It is

e) disease prevention, health promotion and care for people, with regard to acquired immunodeficiency syndrome, viral hepatitis, tuberculosis, leprosy, malaria, cancer and dengue fever.

Subsection II

Current and capital contributions

Art. 78. The transfer of resources as Current Contribution will only be intended for non-profit entities that do not operate in the areas covered by the caput of the art. 77, observing the provisions of current legislation.

Single paragraph. The transfer of resources as Current Contribution, not authorized in specific law, will depend on the publication, for each beneficiary entity, of an act of authorization of the transferring budgetary unit, which will contain the selection criteria, Object, term of the instrument and the justification for choosing the entity.

Art. 79. The allocation of resources to private non-profit entities, as capital contributions, is subject to authorization in a previous special law, in accordance with the § 6 of art. 12 of Law No. 4,320, of 1964.

Subsection III

Of aid

Art. 80. The transfer of resources as aid, provided for in § 6 of art. 12 of Law No. 4,320, of 1964, It can only be carried out for private, non-profit entities and as long as they are:

I – direct and free service to the public in the area of education, comply with the provisions of item II of the caput of art. 77 and are aimed at:

a) special education; or

b) basic education;

II – registered in the National Registry of Environmental Entities – CNEA of the Ministry of the Environment and qualified to carry out conservation and environmental preservation activities, including those related to the acquisition and installation of photovoltaic solar electrical energy generation systems, as long as an appropriate legal instrument is formalized that guarantees the allocation of resources from government programs under the responsibility of the aforementioned Ministry, as well as those registered with this Ministry to receive resources from environmental programs donated by international organizations or foreign government agencies;

III – direct and free service to the public in the health area and:

a) comply with the provisions of item II of the caput of art. 77; or

b) are signatories to a management contract signed with the federal public administration, not qualified as Social Organizations, in accordance with the provisions of Law No. 9,637, of 1998;

IV – qualified or registered, and accredited as institutions that support the development of scientific and technological research and have a management contract signed with public bodies, in compliance with the provisions of § 8 of art. 81;

V – qualified for the development of sporting activities that contribute to the training of high-performance athletes in Olympic and Paralympic modalities, provided that a legal instrument is formalized that guarantees the availability of the sports space implemented for the development of government programs and is demonstrated, by organ Grantor, the need for such allocation and its indispensability, opportunity and importance for the Public sector;

VI – direct and free service to the public in the area of social assistance, as long as they comply with the provisions of item II of the caput of art. 77 and its actions are aimed at:

a) elderly people, children and adolescents in situations of social vulnerability, personal and social risk; or

b) habilitation, rehabilitation and integration of people with disabilities or chronic illnesses;

c) reception for victims of violent crimes and their families;

VII – intended for the activities of collecting and processing recyclable material, and constituted in the form of associations or cooperatives made up of people at social risk, in the manner provided for in regulation of the federal Executive Branch, the body being responsible for Grantor approve the conditions for application of resources;

VIII – aimed at serving people in situations of social vulnerability, personal and social risk, violation of rights or directly affected by programs and actions to combat poverty and generate work and income, in cases where the public interest is demonstrated;

IX – collaborators in the execution of protection programs for threatened people, based on Law No. 9,807, of July 13, 1999;

X - directed to extractivism, management of low impact forests, agroecological systems, fishing, aquaculture and small agriculture by indigenous peoples, traditional peoples and communities and family farmers and constituted in the form of associations and cooperatives integrated by people in a situation of social risk, as provided for in regulations of the federal Executive Branch, with the responsibility of the Grantor approve the conditions for application of resources; or

XI – channeled towards humanitarian activities carried out by an entity recognized by an act of the federal government as auxiliary to the Public Power.

Subsection IV

General provisions

Art. 81. Without prejudice to the provisions contained in arts. 77 to 80, the transfer of resources provided for in Law No. 4,320, of 1964, to a private non-profit entity, in accordance with the provisions of § 3 of art. 12 of Law No. 9,532, of December 10, 1997, will depend on the justification by the body Grantor that the entity adequately complements the services provided directly by the Public sector and also:

I – application of capital resources exclusively for:

a) acquisition and installation of equipment and physical adaptation works necessary for the installation of said equipment;

b) acquisition of permanent material; It is

c) (VETOED);

c) construction, expansion or completion of works;      (Promulgation of vetoed parts)

II – identification of the Recipient and the amount transferred in the respective Health insurance or similar instrument;

III – execution in the application modality “50 – Transfers to Private Non-Profit Institutions”;

IV – commitment of the beneficiary entity to make available to citizens, on its website or, failing that, at its headquarters, consultation of the extract from the Health insurance or similar instrument, containing at least the Object, the purpose and details of the application of resources;

V – presentation of Accountability resources previously received, within the deadlines and conditions set out in legislation, and the lack of Accountability rejected;

VI – publication, by the respective Power, of rules to be observed in the granting of social subsidies, aid and current contributions, which define, among other aspects, objective criteria for qualification and selection of beneficiary entities and allocation of resources and benefit term, also providing for a reversion clause in the case of misuse of purpose;

VII – proof by the entity of the regularity of the mandate of its board, registration with the CNPJ and presentation of a declaration of regular operation in the last three years, issued in the 2021 financial year;

VIII – equity reversion clause, valid until the asset is fully depreciated or the investment is amortized, constituting Guarantee real in favor of Grantor in an amount equivalent to the capital resources allocated to the entity, the execution of which will occur if there is a misuse of purpose or irregular application of the resources;

IX – maintenance of regular accounting records;

X - Presentation by the negative certificate or positive certificate entity with the negative effect of debts related to the taxes administered by the Special Secretariat of the Federal Revenue of Brazil of the Ministry of Economy and the Union's active debt, certificate of regularity of Bottom in Guarantee of Service Time – FGTS and regularity with the Informative Register of Unpaid Credits of the Public sector Federal – Cadin;

XI – demonstration, by the entity, of managerial, operational and technical capacity to carry out activities, with information about the number and professional qualifications of its personnel;

XII – prior and express statement from the technical sector and legal advice of the body Grantor on the adequacy of agreements and similar instruments to the standards relating to the matter; It is

XIII – proof by the private non-profit entity of effective exercise, during the last three years, of activities related to the matter Object from the Partnership.

§ 1 The transfer of public resources to private educational institutions, in accordance with the provisions of art. 213 of the Constitution, it must be linked to the public offer expansion plan at the respective level, stage and type of education.

§ 2 The determination contained in item I of the caput does not apply to resources allocated to housing programs, as provided for in specific legislation, in actions that enable access to housing, as well as raising standards of habitability and quality of life for families in low-income people living in urban and rural locations.

§ 3 The requirement contained in section III of the caput does not apply when the transfer of resources occurs through state, district and municipal funds, in accordance with the provisions of the relevant legislation.

§ 4 The allocation of resources to a private entity will not be permitted in cases in which a political agent from the Executive, Legislative and Judiciary Powers or from the Public Ministry or Public Defenders of the Union, as much as Manager of a public administration body or entity, from any government sphere, or their spouse or partner, as well as a direct, collateral or affinity relative, up to the second degree, is a member of their staff Manager, except in cases where the appointment results from legal provisions or where they benefit:

I – the National Council of Health Secretaries, the National Council of Municipal Health Secretariats, the Councils of Municipal Health Secretariats, the National Council of Education Secretaries, the National Union of Education Directors, the National Collegiate of Municipal Health Managers Social Assistance and the National Forum of Social Assistance Secretariats;

II – associations of federative entities, limited to the application of training and technical assistance resources; or

III – autonomous social services recipients of employer contributions levied on the payroll.

§ 5 The provisions of items VII, VIII, with regard to the Guarantee real, X and XI of the caput do not apply to the beneficiary entities referred to in items VII, VIII and X of the caput of art. 80.

§ 6º Organizations of the Civil society, in accordance with the provisions of item I of the caput of art. 2nd of Law No. 13,019, of July 31, 2014, may receive resources from transfers provided for in the Law No. 4,320, of 1964, through the following instruments:

I – Development Term or collaboration, in which case the provisions of the Law No. 13,019, of 2014, in its regulation and other applicable legislation; It is

II – Health insurance or other similar instrument signed with a philanthropic or non-profit entity in accordance with the provisions of § 1 of art. 199 of the Constitution, hypothesis in which all legal provisions applicable to the transfer of resources to the private sector must be observed.

§ 7º Entities qualified as Organization of Civil society of Public Interest – Oscip may receive resources from transfers provided for in Law No. 4,320, of 1964, through the following instruments:

I – Term of Partnership, observing the provisions of the specific legislation pertinent to these entities and the widely publicized selection process;

II – Collaboration Term or development, subject to the provisions of Law No. 13,019, of 2014, in its regulation and other applicable legislation; It is

III – Health insurance or other similar instrument signed with a philanthropic or non-profit entity in accordance with the provisions of § 1 of art. 199 of the Constitution, observing all legal provisions applicable to the transfer of resources to the private sector.

§ 8 Entities qualified as Social Organizations – OS, in accordance with the provisions of Law No. 9,637, of 1998, may receive resources from transfers provided for in the Law No. 4,320, of 1964, by means of:

I – management contracts, a situation in which expenses will be exclusively those necessary to fulfill the Program of Work proposed and achieving the agreed goals, classified in GND “3 – Other Current Expenses”, observing the provisions of the specific legislation applicable to these entities and the widely publicized selection process;

II – (VETOED); It is

II – Collaboration Term or development, subject to the provisions of Law No. 13,019, of 2014, in its regulations and other applicable standards;      (Promulgation of vetoed parts)

III – (VETOED).

III – Health insurance or other similar instrument signed with a philanthropic or non-profit entity in accordance with the provisions of § 1 of art. 199 of the Constitution, observing the legal provisions applicable to the transfer of resources to the private sector.        (Promulgation of vetoed parts)

§ 9º To guarantee the safety of the beneficiaries, the requirements referred to in sections II, IV and V of the caput will consider, for their fulfillment, the specificities of the protection programs for threatened people.

§ 10. The provisions relating to procedures provided for in art. 84 apply, where appropriate, to transfers to the private sector.

§ 11. The allocation of resources to a private entity that maintains, on its staff, Manager that affects any of the ineligibility hypotheses provided for in the item I of the caput of art. 1st of Complementary Law nº 64, of May 18, 1990.

§ 12. The proof referred to in item XIII of the caput:

I – will be regulated by the federal Executive Branch;

II – will reach, at least, the three years immediately preceding the date scheduled for the celebration of the Health insurance, Term of Partnership or Transfer Agreement, which must be previously disclosed through the Notice public call or project competition; It is

III – will be waived for non-profit entities providing services to the SUS, qualified by the year 2014 in the National Registry of Health Establishments – CNES.

§ 13. The provisions of item Intervenor, this exception applying only to transfers aimed at projects and programs operating in the areas of civil protection and defense, environment, health, social assistance and education.

§ 14. The physical location referred to in item I of the caput of art. 5th will be independent of the geographic location of the private entity signing the administrative instrument.

Art. 82. Will not be required Counterpart as a requirement for transfers provided for in arts. 77, 78 and 80, providing Counterpart in economically measurable goods and services, except as provided for in specific legislation.

Section II

From transfers to the Public sector

Subsection I

Of voluntary transfers

Art. 83. Voluntary transfer is characterized as the delivery of current resources or capital to the States, the Federal District and the Municipalities, as cooperation, aid or financial assistance, which does not result from constitutional or legal determination or which is intended to the SUS, observing the provisions of the caput of the art. 25 of Complementary Law No. 101, of 2000 – Fiscal Responsibility Law.

§ 1 Without prejudice to the requirements set out in Complementary Law No. 101, of 2000 – Fiscal Responsibility Law, the entities benefiting from the transfers referred to in the caput must observe the rules relating to the acquisition of goods and the contracting of services and works, including in the auction modality, in accordance with the provisions of Law No. 10,520, of July 17, 2002, in its electronic form, except in cases where the law or specific regulation that provides for the transfer modality governs a different form for contracts using the transfer resources.

§ 2 To carry out capital expenditures, voluntary transfers will depend on proof from the State, the Federal District or the Municipality Convenient that it has the budgetary conditions to cover the resulting expenses and means that guarantee the full functioning of the Object.

§ 3 The States, the Federal District and the Municipalities must prove the existence of a provision in the budgetary law of the Counterpart to receive a voluntary transfer from the Union.

§ 4º A Counterpart referred to in § 3, exclusively financial, will be established in percentage terms of the value foreseen in the voluntary transfer instrument, considering the financial capacity of the benefiting unit and its Human Development Index – HDI, which will have the minimum and maximum limits:

I – in the case of Municipalities:

a) one tenth of one hundred and four percent, for Municipalities with up to fifty thousand inhabitants;

b) two tenths of one percent and eight percent, for Municipalities with more than fifty thousand inhabitants located in the priority areas defined within the scope of the National Policy for Regional Development – PNDR, in the areas of the Superintendency of the Development of the Northeast Sudene, the Superintendence of the Development of Amazônia – Sudam and the Central-West Development Superintendency – Sudeco;

c) one percent and twenty percent, for other Municipalities;

d) one tenth of one percent and five percent, for Municipalities with up to two hundred thousand inhabitants, located in areas vulnerable to extreme events, such as droughts, landslides and floods, included in the classification list of vulnerability and recurrence of deaths from natural disasters provided by the Ministry of Science, Technology, Innovations and Communications; It is

e) one tenth of one percent and five percent, for Municipalities with up to two hundred thousand inhabitants, located in coastal or estuary regions, with areas at risk caused by sea level rises, or extreme meteorological events, included in the classificatory list of vulnerability provided by the Ministry of the Environment;

II – in the case of States and the Federal District:

a) one tenth of one percent and ten percent, if located in the priority areas defined within the scope of the PNDR, in the areas of Sudene, Sudam and Sudeco; It is

b) two percent and twenty percent, for other States; It is

III – in the case of public consortia constituted by States, the Federal District and Municipalities, one tenth of one percent and four percent.

§ 5 The minimum and maximum limits of Counterpart set out in § 4 may be reduced or expanded based on previously defined criteria or justification from the body's holder Grantor, when:

I – necessary to enable the execution of the actions to be developed;

II – necessary to transfer resources, as provided in the Law No. 10,835, of January 8, 2004; or

III – result from conditions established in financing contracts or international agreements.

Art. 84. The act of handing over resources to another federative entity as a voluntary transfer is characterized at the time of signing the Health insurance or similar instrument, as well as amendments that imply an increase in the amounts to be transferred, and are not to be confused with effective financial releases, which must comply with the respective Disbursement Schedule.

§ 1 Proof of regularity of the federative entity is made when signing the instruments referred to in the caput.

§ 2 (VETOED).

§ 2 The issuance of Note of Commitment, carrying out resource transfers and signing the instruments referred to in the 'caput' will not depend on the compliance status of the Municipality of up to 50,000 (fifty thousand) inhabitants, identified in registries or financial, accounting and tax information systems.       (Promulgation of vetoed parts)

Art. 85. Voluntary transfers or transfers resulting from programming included in the 2021 Budget Law as amended may be used for payments related to the preparation of technical, economic and environmental feasibility studies, preliminary projects, basic and executive projects, in addition to the expenses necessary for the environmental licensing.

Art. 86. The budgetary and financial execution, in the 2021 financial year, of voluntary transfers of Union resources, whose budgetary credits do not nominally identify the benefited location, including those intended generally for the State, is subject to prior disclosure on an electronic website, by Grantor, of the resource distribution criteria, considering the socioeconomic indicators of the population benefiting from the public policy.

Subsection II

From transfers to the Unified Health System

Art. 87. For the transfer of resources within the scope of the SUS, including that carried out through agreements or similar instruments, the Counterpart of the States, the Federal District and the Municipalities.

Art. 88. Transfers within the scope of the SUS intended for the acquisition of a vehicle for elective health transport within the health care network will be regulated by the Ministry of Health.

Subsection III

Of the other transfers

Art. 89. The delivery of resources to the States, the Federal District, the Municipalities and public consortia as a result of delegation for the execution of actions of exclusive responsibility of the Union, especially when resulting in the preservation or increase in the value of federal public assets, It does not constitute a voluntary transfer and will observe specific application modalities.

§ 1 The allocation of resources referred to in the caput will comply with the provisions of Subsection I.

§ 2 The requirement of Counterpart in the delegation referred to in the caput.

Subsection IV

General provisions

Art. 90. In the event of equal conditions between States, the Federal District, Municipalities and public consortia for receiving transfers of resources under the terms established in this Section, the granting bodies and entities must give preference to public consortia.

Art. 91. The transfer of resources for engineering works and services that do not meet the provisions of Law No. 13,146, of July 6, 2015.

Section III

General provisions

Art. 92. Public and private entities benefiting from public resources in any capacity will be subject to inspection by the Public Power with the purpose of verifying compliance with the goals and objectives for which they received the resources.

§ 1 The federal Executive Branch will adopt measures with a view to recording and disseminating, including by electronic means, information relating to the rendering of accounts of instruments of Partnership, agreements or similar.

§ 2º When accepting the Project and execution of the work, the body Grantor or yours Mandatory must consider compliance with technical accessibility elements, in accordance with current standards.

Art. 93. Financial transfers to public bodies and public and private entities will be made preferably through official financial institutions and agencies which, if the body is unable to act Grantor, may act as representatives of the Union for execution and supervision, and the Note of Commitment must be issued by the date of signing the agreement, Health insurance, adjustment or similar instrument.

§ 1 The administrative expenses arising from the transfers provided for in the caput may be included in Programming Category specific or run to the account of appropriations destined for the respective transfers, which can be deducted from the value attributed to the Recipient.

§ 2º The values relating to the service tariff of the Mandatory, corresponding to services for operationalizing the execution of projects and activities established in the agreed instruments, for the purposes of calculation and accounting appropriations of the transferred values, make up the value of the Union transfer.

§ 3 Administrative expenses arising from the transfers provided for in the caput will be charged to the following account:

I – primarily, of appropriations intended for respective transfers; or

II – of Programming Category specific.

§ 4 The prerogative established in § 3, regarding administrative expenses related to inspection actions, is extended to other bodies or entities of the federal public administration with which the Grantor or the Contractor come and sign Partnership with this objective.

§ 5º The values relating to administrative expenses with service fees of the Mandatory:

I – compensate for the costs arising from the operationalization of the execution of projects and activities established in the agreed instruments; It is

II – will be deducted from the total amount to be transferred to the entity or entity Recipient, as per the clause provided for in the corresponding celebration instrument, when it comes to programming covered by the § 9, § 11 and § 12 of art. 166 of the Constitution, up to the limit of four integers and five tenths of a percent.

§ 6º Possible excess of the service tariff of the Mandatory in relation to the limit referred to in item II of § 5, will be charged to the Budget Allocation of the organ Grantor.

§ 7º In the event that the services for operationalizing the execution of projects and activities and supervision are carried out directly, without the use of Mandatory, a deduction of up to four integers and five tenths of a percent of the total amount to be transferred to fund these services is permitted.

§ 8 (VETOED).

§ 8 Official federal financial institutions and bodies and entities of the Federal Public Administration responsible for financial transfers must observe, within the scope of the execution of agreements, transfer contracts or similar instruments, the maximum period of 90 (ninety) days for sending and approval of the Synthesis of Project Approved – SPA.      (Promulgation of vetoed parts)

§ 9 (VETOED).

§ 9 The SPA will only be required in cases of execution of works and engineering services that involve transfers in an amount equal to or greater than R$ 10,000,000.00 (ten million reais).      (Promulgation of vetoed parts)

Art. 94. No Project of the 2021 Budget Law and the respective Law, the resources allocated to Investments programmed in the Articulated Action Plan – PAR must prioritize the completion of ongoing projects with a view to promoting the functionality and effectiveness of the installed infrastructure.

Art. 95. Payments to the account of resources received from the Union covered by Section I and Section II of this Chapter are subject to identification, by CPF or CNPJ, of the Recipient end of expenditure.

§ 1 Any movement of resources referred to in this article, by parties or executors, will only be carried out if the following precepts are observed:

I – movement through a specific bank account for each transfer instrument; It is

II – disbursements by means of a bank document, through which credit is made to the bank account held by the supplier or service provider, except as provided in § 2.

§ 2nd Act of Manager maximum of the body or entity Grantor may authorize, upon justification, the Payment in kind to suppliers and service providers, considering current regulations.

Art. 96. The transfers provided for in this Chapter will be classified, obligatorily, in the expense elements “41 – Contributions”, “42 – Aid” or “43 – Social Subsidies”, as the case may be, and may be made in accordance with the provisions in art. 93.

Single paragraph. The requirement contained in the caput does not apply to the execution of the actions provided for in art. 89.

Art. 97. The minimum values for transfers provided for in this Chapter will be established by act of the federal Executive Branch.

CHAPTER VI

FEDERAL PUBLIC DEBT

Art. 98. The monetary update of the principal of the Securities Debt refinanced from the Union will not be able to overcome, in the 2021 financial year, the variation in the Broad Consumer Price Index – IBGE IPCA.

Art. 99. Expenses for refinancing the Public debt federal budget will be included in the 2021 Budget Law, in its annexes and in additional credits separately from other debt service expenses, including the refinancing of the Securities Debt in specific programming.

Single paragraph. For the purposes of this Law, refinancing is understood as Payment of the principal, plus the monetary update of the Public debt federal, carried out with revenue from the issuance of bonds.

Art. 100. The 2021 Budget Law and additional credits will include an estimate of revenue resulting from the issuance of securities of the Public debt federal government to strictly cover expenses with:

I – refinancing, interest and others Debt Charges, internal and external, of direct or indirect responsibility of the National treasure or which become the responsibility of the Union under the terms of Resolution of the Federal Senate;

II – the increase in the capital of companies and companies in which the Union holds, directly or indirectly, the majority of the share capital with voting rights and which are not included in the Program privatization; It is

III – other expenses whose coverage with the revenue provided for in the caput is authorized by law or provisional measure.

Art. 101. Resources from credit operations contracted with multilateral organizations that, by their nature, are linked to the execution of projects with internal budgetary sources must be used to cover expenses with amortization or Debt Charges federal public sector or to replace revenues from other external credit operations.

Single paragraph. The provisions of the caput apply to IBRD's sector wide approach operations and to IDB's performance driven loans.

Art. 102. Information regarding the issuance of securities of the Company will be kept up to date on the website. Public debt federal, comprising values, objective and authorizing legislation, regardless of purpose and form, including issues to funds, agencies, foundations, public companies or mixed capital companies.

CHAPTER VII

PERSONNEL EXPENSES, SOCIAL CHARGES AND BENEFITS TO SERVANTS, EMPLOYEES AND THEIR DEPENDENTS

Section I

Personnel expenses and social charges

Art. 103. The Executive, Legislative and Judiciary Powers, the Union Public Ministry and the Union Public Defender's Office will have as a basis for projecting the limit for preparing their 2021 budget proposals, relating to personnel expenses and social charges, the expenditure with the sheet Payment in force in March 2020, compatible with the expenses presented up to that month and any legal additions, including the provisions of art. 110, observing the limits established in art. 26.

§ 1º They do not constitute personnel expenses and social charges, even if processed on a payroll. Payment, among others, those related to the Payment of pre-school assistance for dependents of civil servants, military personnel and public employees, supplementary health care for civil servants, military personnel, public employees and their dependents, daily allowances, uniforms, food or meal allowances, housing, transport of any nature, related expenses transportation and installation expenses resulting from a change of headquarters and personnel movement, of an indemnity nature abroad and any other indemnities, except those of a labor nature provided for by law.

§ 2 Expenses arising from the granting of special pensions provided for in specific laws will only be classified as personal if linked to a federal public position.

Art. 104. The Executive, Legislative and Judiciary Powers, the Public Ministry of the Union and the Public Defender's Office of the Union will make available and keep updated, on their websites, on the Portal da Transparency or similar, preferably in the section intended for the dissemination of information about human resources, in open data format, table, by levels and denomination, of:

I – number of vacant effective positions occupied by members of Power, stable and non-stable civil servants and military posts, segregated by active and inactive personnel;

II – Remuneration and allowance for permanent position, rank and degree, segregated by active and inactive personnel;

III – number of positions in Commission and vacant trust positions occupied by employees with and without ties to the federal public administration;

IV – Remuneration position in Commission or trust function; It is

V – number of personnel Hired for a determined period of time, observing the provisions of §§ 2 and 3 of art. 116.

§ 1 In the case of the federal Executive Branch, the responsibility for making available and updating the information contained in the caput will be:

I – from the Ministry of Economy, in the case of personnel belonging to direct, autonomous and foundational federal public administration bodies;

II – of each Dependent State Company, in the case of its employees;

III – from the Ministry of Defense, in the case of military personnel from the Armed Forces Commands;

IV – the Brazilian Intelligence Agency – Abin and the Central Bank of Brazil, in the case of its employees; It is

V – of each Ministry, in relation to the Public Companies and Mixed Economy Companies linked to it.

§ 2 The table referred to in the caput will follow the model defined by the Federal Budget Secretariat of the Special Finance Secretariat and the Personnel Management and Performance Secretariat of the Special Secretariat for Debureaucratization, Management and Digital Government, both of the Ministry of Economy, in in conjunction with the technical bodies of the Legislative and Judiciary Powers, the Union Public Ministry and the Union Public Defender's Office.

§ 3 For the purposes of this article, legal authorizations for the creation of effective positions and in Commission and trust functions whose effectiveness is subject to the implementation of the conditions referred to in the § 1 of art. 169 of the Constitution.

§ 4 It will be up to the National Council of Justice to edit the complementary rules for the organization and availability of the data referred to in this article, within the scope of the Judiciary, except the Federal Supreme Court.

§ 5 It will be up to the sectoral budget bodies of the Federal, Labor and Electoral Courts and the Public Ministry of the Union to consolidate and make available, on their websites, the information disclosed by the regional courts or units of the aforementioned Ministry.

§ 6 The Executive, Legislative and Judiciary Powers, the Union Public Ministry and the Union Public Defender's Office will inform the Federal Budget Secretariat of the Special Finance Secretariat and the Personnel Management and Performance Secretariat of the Special Secretariat for Debureaucratization, Management and Government Digital, both from the Ministry of Economy, until March 31, 2021, the address of the website where the table referred to in the caput is made available.

§ 7º The information made available in accordance with the provisions of § 6º will compose a consolidated information table of the federal public administration to be made available by the Ministry of Economy, on its website, on the Portal da Transparency or on a similar portal.

§ 8 The physical numbers relating to inactive people, referred to in section I of the caput of this article, will be segregated at the level of retirement, reform, remunerated reserve, pension provider and pensioner.

§ 9º In cases where the information provided for in items I to V of the caput are classified as confidential or restricted access, the table must be made available on electronic websites containing a footnote indicating the device that legitimizes the restriction, as set out in Law No. 12,527, of November 18, 2011.

Art. 105. The Executive, Legislative and Judiciary Powers, the Public Ministry of the Union and the Public Defender's Office of the Union will make available until September 30th of each fiscal year, with the purpose of enabling the assessment of the financial and actuarial situation of the specific regime of social security for civil servants, in accordance with the provisions of subparagraph “a” of item IV of § 2 of art. 4th of Complementary Law No. 101, of 2000 – Fiscal Responsibility Law, database relating to all active and inactive employees, pensioners and dependents.

§ 1 In the case of the federal Executive Branch, the responsibility for making the databases provided for in the caput available will be:

I – from the Personnel Management and Performance Secretariat of the Special Secretariat for Debureaucratization, Management and Digital Government of the Ministry of Economy, in the case of personnel belonging to direct, autonomous and foundational federal public administration bodies; It is

II – the Brazilian Intelligence Agency – Abin and the Central Bank of Brazil, in the case of its servers.

§ 2 The databases referred to in the caput will be delivered to the National Congress and the Social Security Secretariat of the Special Secretariat for Social Security and Labor of the Ministry of Economy, with identical content, as established in an act of the aforementioned Secretariat, which will also regulate the your shipping method.

Art. 106. Dependent state-owned companies will make approved collective agreements, collective conventions and collective bargaining agreements available on their respective websites.

Art. 107. In the 2021 financial year, subject to the provisions of art. 169 of the Constitution and in art. 110 of this Law, civil servants and employees may only be admitted if, cumulatively:

I – there are vacant public positions and jobs to be filled, shown in the table referred to in art. 104; It is

II – there is prior Budget Allocation sufficient to meet the expense.

Single paragraph. In the authorizations provided for in art. 110, acts carried out as a result of court decisions must be considered.

Art. 108. In the 2021 financial year, the performance of extraordinary services, when the expense has exceeded ninety-five percent of the limits referred to in art. 20 of Complementary Law No. 101, of 2000 – Fiscal Responsibility Law, except for the hypothesis provided for in item II of § 6 of art. 57 of the Constitution, It may only occur when intended to meet relevant public interests arising from emergency situations of risk or harm to society.

Single paragraph. Authorization to carry out extraordinary services, within the scope of the federal Executive Branch, under the conditions established in the caput, is the exclusive responsibility of the Minister of State for Economy.

Art. 109. Legislative proposals related to the increase in personnel expenses and social charges must be accompanied by:

I – premises and calculation methodology used, as established in the art. 17 of Complementary Law No. 101 of 2000 – Fiscal Responsibility Law;

II – demonstration of the impact of expenditure on the proposed measure, by Power or body referred to in art. 20 of Complementary Law No. 101, of 2000 – Fiscal Responsibility Law, highlighting active, inactive and pensioners;

III – proof that the measure, as a whole, does not impact the primary result target established in this Law, in accordance with the provisions of § 2 of art. 17 of Complementary Law No. 101 of 2000 – Fiscal Responsibility Law, nor the primary expenditure limits established in art. 107 of the Transitional Constitutional Provisions Act;

IV – statement from the Ministry of Economy, in the case of the federal Executive Branch, and from the bodies of the Legislative and Judiciary Branches, the Federal Public Prosecutor's Office and the Federal Public Defender's Office on the merits and budgetary and financial impact; It is

V – Seem or proof from the National Council of Justice, as referred to in art. 103- B of the Constitution, requesting compliance with the requirements set out in this article, when dealing with draft laws Initiative of the Judiciary.

§ 1 The provisions of item V of the caput do not apply to bills referring exclusively to the Federal Supreme Court, the National Council of Justice, the Federal Public Ministry and the National Council of the Public Ministry.

§ 2 The legislative proposals provided for in this article and the Laws arising therefrom:

I – may not contain a device that creates or increases expenses with financial effects prior to its entry into force or the full effectiveness of the rule; It is

II – must contain Suspension Clause of its effectiveness until authorization appears in a specific annex to the Budget Law, corresponding to the year in which it comes into force, and the expenditure will not be authorized until the Budget Law is published with authorization and sufficient allocation or its amendment.

Art. 110. To comply with the provisions of item II of § 1 of art. 169 of the Constitution, subject to the provisions of item I of the aforementioned paragraph, the limits established in Complementary Law No. 101 of 2000 – Fiscal Responsibility Law, and the conditions established in art. 107 of this Law, the following are authorized:

I – the creation of positions, functions and bonuses through the transformation of positions, functions and bonuses that, justifiably, does not imply an increase in expenses;

II – the filling of permanent positions and jobs, functions, bonuses or positions in Commission vacancies, which were occupied in the month referred to in the caput of art. 103 and whose vacancies have not resulted in Payment retirement benefits or death pension;

III – the hiring of personnel for a determined period, when characterizing the replacement of public servants and employees, provided that budgetary availability is proven;

IV – the creation of positions, functions and bonuses and the provision of civilian or military personnel, as long as they are not provided for in the other items, up to the amount of quantities and budgetary limits for the exercise and for the annualized expenditure contained in a specific annex to the Budget Law 2021;        (See Decree No. 10,625, of 2021)

V – the restructuring of careers that does not imply an increase in expenses;

VI – filling positions in Commission, existing functions and bonuses, provided that budget availability is proven; It is

VII – the restructuring of careers as long as authorized by previous law.

§ 1 For the purposes of the provisions of items I, II, IV and VI of the caput, bonuses that cumulatively meet the following requirements will be considered:

I – whose granting, designation or appointment requires a discretionary act from the competent authority; It is

II – do not compose the Remuneration effective position, employment or military position or rank, for any purpose.

§ 2 The annex referred to in section IV of the caput will have the corresponding budgetary limits broken down by Power, Public Prosecutor's Office of the Union and Public Defender's Office of the Union and, when applicable, by body referred to in art. 20 of Complementary Law No. 101 of 2000 – Fiscal Responsibility Law, with:

I – quantifications for the creation of positions, functions and bonuses, in addition to specifications relating to advantages, increases in Remuneration and changes to career structures, with specific indication of the Proposition corresponding legislative;

II – the quantifications for the provision of effective civil and military positions and jobs, except if intended for Public Companies and Mixed Economy Companies, in accordance with the provisions of item II of § 1 of art. 169 of the Constitution;

III – the budget allocations authorized for 2021 corresponding to the value equal to or greater than half of the annualized budgetary-financial impact, contained in specific programming, in accordance with the provisions of item XIII of the caput of art. 12; It is

IV – the values relating to annualized expenditure.

§ 3º It is possible for the Ministry of Economy to update the values provided for in items III and IV of § 2º during the Appreciation of Project of the 2021 Budget Law in the National Congress, within the deadline established in § 5 of art. 166 of the Constitution.

§ 4 For the purposes of preparing the annex provided for in section IV of the caput, each body of the Legislative and Judiciary Powers, the Public Ministry of the Union and the Public Defender's Office of the Union will send the desired information to the Federal Budget Secretariat of the Special Finance Secretariat of the Ministry of the Economy within the period established in art. 25.

Art. 111. The acts of filling and vacancies of effective and commissioned positions, as well as functions of trust, within the scope of the Executive, Legislative and Judiciary Powers, the Union Public Ministry and the Union Public Defender's Office, must be, obligatorily, published in an official press organization and made available on the bodies' websites.

Single paragraph. In budget execution, expenditure on positions in Commission and trust functions on specific subelement.

Art. 112. Payment of any increases in personnel expenses resulting from administrative or judicial measures that do not meet the requirements of arts. 103, 109 and 110 will depend on the opening of additional credits, through relocation of primary expenditure allocations, observing the limits established under the terms of the art. 107 of the Transitional Constitutional Provisions Act.

Art. 113. For the purposes of applying the limit referred to in the item XI of the caput of art. 37 of the Constitution, payments made as attorney's fees for succumbing will be considered.

Art. 114. Budget allocations destined for the Payment of mandatory benefits, medical and dental assistance and personnel, with regard to inactive people and pensioners of the direct federal public administration, approved in the 2021 Budget Law and additional credits, should preferably be carried out by the central body of the Administration System Federal Finance Department through decentralization to the Department of Centralization of Services for Inactive Persons, Pensioners and Discontinued Bodies of the Secretariat for Personnel Management and Performance of the Special Secretariat for Debureaucratization, Management and Digital Government of the Ministry of Economy.

Art. 115. The summary report on budget execution referred to in the § 3 of art. 165 of the Constitution It will contain, as an annex, a breakdown of personnel expenses and social charges, including the number of personnel, in order to highlight the amounts spent on salaries and fixed benefits, variable expenses, charges for pensioners and inactive employees, and social charges for:

I – civilian personnel of direct public administration;

II – military personnel;

III – municipal employees;

IV – foundation employees;

V – employees of companies that integrate the Tax and Social Security Budgets;

VI – expenses with positions in Commission; It is

VII – Hired for a specified period, whenever applicable.

Single paragraph. The Personnel Management and Performance Secretariat of the Special Secretariat for Debureaucratization, Management and Digital Government of the Ministry of Economy will unify and consolidate information relating to personnel expenses and social charges of the federal Executive Branch.

Art. 116. To determine personnel expenses provided for in art. 18 of Complementary Law No. 101 of 2000 – Fiscal Responsibility Law, those relating to:

I – hiring of personnel for a determined period of time to meet temporary needs of exceptional public interest, in accordance with the provisions of Law No. 8,745, of December 9, 1993;

II – contracting outsourcing of labor and third-party services, when it fits into the hypothesis of the art. 18 of Complementary Law No. 101, of 2000 – Fiscal Responsibility Law.

§ 1 The replacement of civil servants and employees is characterized as being hired for activities that:

I – involve decision-making or institutional positioning in the areas of planning, coordination, supervision and control; or

II – that are considered strategic or are inherent to the final institutional competencies legally attributed to the body or entity Contractor.

Article Expense Element “04 – Temporary Hiring”.

§ 3 Expenses for hiring staff for a fixed period not covered in § 2 will be classified in GND “3 – Other Current Expenses”, Expense Element “04 – Temporary Hiring”.

§ 4º The expenses of contracting labor outsourcing and third-party services, under the terms of the § 1 of art. 18 of Complementary Law No. 101, of 2000 – Fiscal Responsibility Law, will be classified in GND “3 – Other Current Expenses”, Expense Element “34 – Other Personnel Expenses arising from Outsourcing Contracts”.

Art. 117. The provisions of this Section apply to members of the Armed Forces and dependent state-owned companies, where appropriate.

Section II

Expenses for benefits to public agents and their dependents

Art. 118. The limit relative to the 2021 budget proposal, for the Executive, Legislative and Judiciary Powers, the Union Public Ministry and the Union Public Defender's Office, relating to the benefits to public agents and their dependents, contained in Section I of Annex III, will correspond to the annual projection, calculated based on the current expenditure in March 2020, compatible with the expenditure presented up to that month, with the total number of beneficiaries and per capita values published on websites, in accordance with the provisions of art. 119 and, in any legal additions, observing the provisions of arts. 26 and 121.

§ 1º The amount of resources included in the Project and in the 2021 Budget Law, to meet the expenses referred to in the caput, it must be compatible with the effective number of beneficiaries informed in the respective goals, existing in March 2020, plus the expected number of entry of beneficiaries arising from inaugurations and hirings throughout of the years 2020 and 2021.

§ 2 The result of the division between the resources allocated in the budgetary actions relating to the benefits listed in the caput and the expected number of beneficiaries must correspond to the per capita value in force within the scope of each budgetary body or unit.

Art. 119. The Executive, Legislative and Judiciary Powers, the Public Ministry of the Union and the Public Defender's Office of the Union will make available and keep updated, on the electronic websites, on the Portal da Transparency or similar, preferably, in the section intended for the dissemination of information on human resources, in open data format, a table with the total number of beneficiaries and per capita values, according to each benefit referred to in art. 118, by body and entity, as well as legal acts relating to their per capita values.

§ 1 In the case of the federal Executive Branch, the responsibility for making the information provided for in the caput available will be:

I – from the Ministry of Economy, in the case of personnel belonging to direct, autonomous and foundational federal public administration bodies and their dependents;

II – of each Dependent State Company, in the case of its employees and their dependents;

III – from the Ministry of Defense, in the case of military personnel from the Armed Forces Commands and their dependents;

IV – the Brazilian Intelligence Agency – Abin and the Central Bank of Brazil, in the case of its employees and their dependents; It is

V – from each Ministry, in relation to public companies and mixed capital companies linked to it, in the case of their employees and their dependents.

§ 2 The table referred to in the caput will follow the model defined by the Federal Budget Secretariat of the Special Finance Secretariat and the Personnel Management and Performance Secretariat of the Special Secretariat for Debureaucratization, Management and Digital Government, both of the Ministry of Economy, together with the technical bodies of the other Powers, the Federal Public Ministry and the Federal Public Defender's Office.

§ 3 The Executive, Legislative and Judiciary Powers, the Public Ministry of the Union and the Public Defender's Office of the Union will inform the address of the electronic website on which the table referred to in the caput is made available to the Federal Budget Secretariat of the Special Finance Secretariat of the Ministry of Economy until March 31, 2021.

§ 4º The information made available in accordance with the provisions of § 3º will compose a consolidated information table of the federal public administration to be made available by the Ministry of Economy, on its website, on the Portal da Transparency or on a similar portal.

§ 5 It will be up to the National Council of Justice to edit complementary rules for the organization and availability of the data referred to in this article, within the scope of the Judiciary, except the Federal Supreme Court.

§ 6º It will be up to the sectoral budget bodies of the Federal, Labor and Electoral Courts and the Public Ministry of the Union to consolidate and make available, on their websites, the information disclosed by the regional courts or units of the Public Ministry of the Union.

§ 7º In cases where the information provided for in the caput is classified as confidential or with restricted access, the table must be made available on electronic websites containing a footnote indicating the device that legitimizes the restriction, as provided in the Law No. 12,527, of 2011.

Art. 120. Any availability of budget allocations classified as mandatory primary expenses, relating to benefits for civil servants, employees and military personnel, and their dependents, uniforms and movement of military personnel, may only be reallocated to meet other expenses after they have been met all the needs for supplementing the aforementioned appropriations within the scope of the budgetary units, respectively, of the federal Executive Branch or of each budgetary body of the Legislative and Judiciary Branches, the Federal Public Ministry and the Federal Public Defender's Office.

Art. 121. The adjustment, in the 2021 financial year, of food or meal allowance, housing allowance and pre-school assistance is prohibited.

Art. 122. The provisions of this Section apply to members of the Armed Forces and dependent state-owned companies, where appropriate.

CHAPTER VIII

THE POLICY FOR APPLICATION OF RESOURCES FROM OFFICIAL FINANCIAL AGENCIES

Art. 123. The official financial development agencies will have as a general guideline the preservation and generation of employment and, respecting their specificities, the following priorities for:

I – Caixa Econômica Federal, reducing the housing deficit and improving the living conditions of populations in situations of poverty and food and nutritional insecurity, especially when benefiting the elderly, people with disabilities, indigenous peoples, traditional peoples and communities, women heads of family or in a situation of social vulnerability, federal police, civil and military, and military personnel from the Armed Forces who live in areas considered at risk or priority border strip defined within the scope of the National Policy for Regional Development – PNDR, through financing and projects social housing projects, Investments in basic sanitation and development of urban and rural infrastructure, and projects to implement agri-environmental policy actions;

II – Banco do Brasil SA, increasing the supply of food for the domestic market, especially part of the basic food basket and through incentives for food and nutritional security, family farming, agroecology, agroenergy, and organic production programs , actions to implement agro-environmental policies, to promote indigenous peoples and traditional peoples and communities, and to increase the productivity of the agricultural sector, the supply of agricultural products for export and intensification of the country's international exchanges with its partners with a view to encouraging the competitiveness of Brazilian companies abroad;

III – Banco do Nordeste do Brasil SA, Banco da Amazônia SA, Banco do Brasil SA and Caixa Econômica Federal, stimulating the creation of jobs and the expansion of the supply of popular consumer products through support for expansion and development of artisanal worker cooperatives, sustainable extractivism, low-impact forest management and recovery of degraded areas, activities carried out by indigenous peoples, traditional peoples and communities, small-scale agriculture, agroecological systems, fishing, of the beneficiaries of Program National Agrarian Reform and micro-enterprises, small and medium-sized companies, especially those located in the priority border strip defined in the PNDR, and the promotion of culture;

IV – the National Bank for Economic and Social Development – BNDES, encouraging the creation and preservation of jobs with a view to reducing inequalities, protecting and conserving the environment, increasing productive capacity and increasing the competitiveness of the economy Brazilian, especially through support:

a) innovation, technological diffusion, initiatives aimed at increasing productivity, Entrepreneurship, business incubators and accelerators and exports of goods and services;

b) micro, small and medium-sized companies;

c) national infrastructure in the segments of, among others, energy, including the generation and transmission of electrical energy, the transport of gas through gas pipelines, the use of alternative sources and rural electrification, logistics and river navigation and cabotage, and urban mobility;

d) the modernization of public management and the development of States, the Federal District and Municipalities, and basic social services, such as basic sanitation, education, health and food and nutritional security;

e) to Investments socio-environmental issues, family farming, agroecology, cooperatives and solidarity economy companies, productive inclusion and microcredit, indigenous peoples and traditional peoples and communities;

f) the adoption of best practices in Corporate governance and strengthening the capital market, including through Services provision advisory services that facilitate the signing of partnership contracts with public entities for the execution of infrastructure projects of interest to the country;

g) projects aimed at tourism and solid waste recycling with sustainable technologies; It is

h) companies in the textile, furniture, fruit growing and leather-footwear sectors;

V – the Financier of Studies and Projects – Finep, the promotion of the development of infrastructure and industry, agriculture and agroindustry, with an emphasis on promoting research, public software, free software, scientific and technological training, improving the competitiveness of the economy, structuring of units and production systems aimed at strengthening the Southern Common Market – Mercosur, generating jobs and reducing environmental impact;

VI – Banco da Amazônia SA, Banco do Nordeste do Brasil SA and Banco do Brasil SA, the reduction of inequalities in the North, Northeast, with emphasis on the semi-arid region, and Central-West of the country, observing the established guidelines in the PNDR through support for projects to better take advantage of opportunities for sustainable economic-social development and greater efficiency of the management instruments of the Constitutional Financing Funds of the North – FNO, the Northeast – FNE and the Central-West – FCO, whose applications in rural financing should preferably be used to finance the production of basic foods through the Program National Strengthening of Family Agriculture – Pronaf; It is

VII – Banco da Amazônia SA, Banco do Nordeste do Brasil SA, Banco do Brasil SA, BNDES and Caixa Econômica Federal, the financing of projects that promote:

a) sustainable rural production models associated with the goals of the Intended Nationally Determined Contribution – INDC, the Objectives of Sustainable development – SDGs and other commitments made in climate policy, especially in the National Plan for Adaptation to Climate Change, which promote the recovery of degraded areas and effectively and significantly reduce the use of pesticides, as long as there is demand enabled; It is

b) expansion of electrical energy generation from renewable sources, especially for the production of surplus for use through an electrical energy compensation system.

§ 1 The granting or renewal of any loans or financing by official financial development agencies will not be permitted for:

I – companies and entities in the private or public sector, including States, the Federal District and Municipalities, as well as their indirect public administration entities, foundations, public companies, mixed-capital companies and other companies in which the Union, directly or indirectly, holds the majority of the share capital with voting rights, which are in default with the Union, its bodies and entities of direct and indirect administration, and the FGTS;

II – acquisition of public assets included in the National Privatization Plan;

III – import of goods or services with a similar national product of equivalent quality and price, unless it is found that it is impossible to supply the good or provide the service by a national company, to be assessed in accordance with the methodology defined by the official financial development agency ; It is

IV – institutions whose directors are convicted of child labor, slave labor, crimes against the environment, moral or sexual harassment, or racism.

§ 2 In exceptional cases, the BNDES may, in the privatization process, finance the buyer, as long as it is authorized by specific law.

§ 3º They will be part of the report referred to in the § 3 of art. 165 of the Constitution consolidated statements relating to loans and financing, including non-refundable operations, which will appear, broken down by region, federative unit, sector of activity, size of the borrower and origin of the resources invested, in accordance with item XIV of Annex II:

I – previous balances;

II – concessions in the period;

III – receipts in the period, detailing amortizations and charges; It is

IV – current balances.

§ 4 The federal Executive Power will demonstrate, in Public Hearing before the Commission Mixed referred to in the § 1 of art. 166 of the Constitution, in May and September, called at least thirty days in advance, the adherence of the applications of resources from official financial development agencies, referred to in this article, to the policy stipulated in this Law, and the execution of the application plan provided for in section XIV of Annex II.

§ 5 Official financial development agencies must also:

I – observe the requirements of Sustainability, Transparency and control provided for in Law No. 13,303, of June 30, 2016, regulated by Decree No. 8,945, of December 27, 2016, as well as the rules and guidelines of the National Monetary Council and the Central Bank of Brazil;

II – observe the guideline for reducing inequalities when applying resources;

III – consider, as priority, for the granting of loans or financing, companies that develop socio-environmental responsibility projects and/or assistance to women victims of domestic violence; promote the acquisition and installation, or acquire and install solar photovoltaic and/or wind power generation systems; integrate local production chains; employ people with disabilities in a proportion greater than that required in the art. 110 of Law No. 8,213, of July 24, 1991; or private companies that adopt worker profit sharing policies;

IV – adopt measures aimed at simplifying procedures relating to the granting of loans and financing for micro and small companies;

V – prioritize financial support for segments of micro and small companies and the implementation of credit programs that favor the creation of jobs;

VI – publish every two months, on the internet, a statement detailing financing from R$ 1,000,000.00 (one million reais) granted to States, the Federal District, Municipalities and foreign governments, with information relating to the entity Recipient and financial execution;

VII – include in the financing contracts referred to in item VI clauses that oblige the beneficiary to publish and keep updated, on an electronic website, information relating to the physical execution of the project Object financed; It is

VIII – publish, by April 30, 2021, on your portals Transparency, on the websites referred to in the § 2 of art. 8th of Law No. 12,527, of 2011, annual report on the impact of its credit operations in combating the inequalities mentioned in section II of this paragraph.

§ 6 The imposition of criteria or requirements for granting credit by qualified financial agents that are not originally outlined and established by official financial development agencies for the various credit lines and productive sectors is prohibited.

§ 7 In cases of financing to reduce the housing deficit and improve the living conditions of people with disabilities, the provisions of item I of the caput of art. 32 of Law No. 13,146, of 2015.

§ 8 The prohibition referred to in item I of § 1 does not apply to renegotiations provided for in art. 2nd of Complementary Law No. 156, of December 28, 2016.

§ 9 The priority set out in paragraph “d” of item IV of the caput will be applied preferentially to Municipalities with up to 50,000 inhabitants.

Art. 124. The charges for loans and financing granted by the agencies cannot be lower than the funding and administration costs, except as provided for in Law No. 7,827, of September 27, 1989.

CHAPTER IX

BUDGETARY ADEQUACY OF CHANGES IN LEGISLATION

Art. 125. Legislative proposals and their amendments, subject to the provisions of art. 59 of the Constitution, that, directly or indirectly, import or authorize a reduction in revenue or an increase in Union expenditure must be accompanied by a statement of the budgetary-financial impact in the year in which they are to come into force and in the two subsequent years.

§ 1 Proponent is responsible for preparing and presenting the statement referred to in the caput.

§ 2 When requested by the president of a collegiate body of the Legislative Power, the bodies of the Executive, Legislative and Judiciary Powers, the Public Ministry of the Union and the Public Defender's Office of the Union will provide, within the scope of their competence, within a maximum period of sixty days, the technical subsidies related to the calculation of the budgetary and financial impact associated with Proposition legislative, for the purposes of preparing the statement referred to in the caput.

§ 3 The statement referred to in the caput must contain a calculation memory with a sufficient degree of detail to demonstrate the verisimilitude of the premises and the relevance of the estimates.

§ 4º The estimate of the budgetary-financial impact must be included in the explanatory memorandum, if the Proposition whether authored by the federal Executive Branch, or the justification, if the Proposition originates from the Legislative Branch.

Art. 126. If the statement referred to in art. 125 presents a reduction in revenue or an increase in expenses, the proposal must demonstrate the absence of harm to the achievement of fiscal targets and comply, for this purpose:

Art. 126. If the statement referred to in art. 125 presents a reduction in revenue or an increase in mandatory expenses of an ongoing nature, the proposal must demonstrate the absence of harm to the achievement of fiscal targets and comply, for this purpose:    (Wording given by Law No. 14,143, of 2021)

I – in the case of a reduction in revenue, at least one of the following requirements:

a) be demonstrated by Proponent that the waiver was considered in the revenue estimate of the Budget Law, in accordance with the provisions of art. 12 of Complementary Law No. 101, of 2000 – Fiscal Responsibility Law;

b) be accompanied by a compensatory measure that nullifies the effect of the renunciation on the primary result, through an increase in Current Revenue or expense reduction; or

c) prove that the net effects of the reduction in revenue or increase in expenses, in the case of proposals arising from the extinction, transformation, reduction of public service or the exercise of police power, or instruments of dispute resolution transaction, the latter as per provided by law, are positive and do not harm the achievement of the fiscal result target;

II – in the case of an increase in expenses:

a) if it is mandatory on a continuing basis, it must be accompanied by compensation measures, in the year in which it comes into effect and in the two subsequent years, through an increase in revenue, resulting from an increase in tax rates, expansion of the calculation base, increase or creation of taxes or contributions, or permanent reduction of expenses; or

b) if it is not mandatory on an ongoing basis, it must be accompanied by a compensation measure through increased revenue or reduced expenses.

b) if it is not mandatory on an ongoing basis, comply with the requirements set out in art. 16 of Complementary Law No. 101, of May 4, 2000 (Fiscal Responsibility Law), exempting the presentation of a compensatory measure.   (Wording given by Law No. 14,143, of 2021)

§ 1 In the case of revenue administered by the Special Secretariat of the Federal Revenue of Brazil or by the Attorney General's Office of the National Treasury, both of the Ministry of Economy, compliance with the provisions of paragraphs “a” and “b” of section I of the caput will depend, for legislative proposals coming from the Executive Branch, formal declaration by these bodies, as applicable.

§ 2º It is exempt from compliance with the provisions of items I and II of the caput the Proposition whose impact is irrelevant, thus considering the limit of one thousandth of a percent of the Current Revenue net realized in the 2020 financial year.

§ 3º They do not apply to the waivers referred to in the art. 14 of Complementary Law No. 101 of 2000 – Fiscal Responsibility Law:

I – the hypothesis of reducing expenses referred to in paragraph “b” of item I of the caput; It is

II – the hypothesis provided for in § 2.

§ 4 For the purposes of complying with the provisions of paragraph “b” of item I and item II of the caput, compensatory measures to reduce expenses or increase revenue must be expressly indicated in the statement of reasons or in the justification that supports the proposal legislative, alluding to approved law or other legislative proposals in progress is prohibited.

§ 5 If the reduction in revenue or increase in expenditure arises from the requirement set out in subparagraph “b” of item I or in item II of the caput, the provisions of the approved legislation that result in a reduction in revenue or an increase in expenditure will take effect when the requirements are met. compensation measures.

§ 6 The provisions of § 2 do not apply to expenses with:

I – personal, as referred to in art. 110;

III – benefits for employees; It is

IV – social security benefits or services established, increased or extended, in accordance with the provisions of § 5 of art. 195 of the Constitution.

§ 7 For the purposes of complying with the provisions of item I of the caput of art. 14 of Complementary Law No. 101, of 2000 – Fiscal Responsibility Law, and in paragraph “a” of item I of the caput of this article, any legislative proposals in progress that import or authorize a reduction in revenue may have their effects considered in the revenue estimate of the  Project  of the Budget Law and the respective Law.

§ 8 The provisions of the caput do not apply:

I – the taxes referred to in the item I of § 3 of art. 14 of Complementary Law No. 101, of 2000 – Fiscal Responsibility Law; It is

II – the hypotheses of transaction in small value tax litigation, under the terms provided for by law, observing the provisions of item II of § 3 of art. 14 of Complementary Law No. 101, of 2000 – Fiscal Responsibility Law.

§ 9º In the occurrence of a public calamity recognized by the National Congress, for proposals that meet the needs arising therefrom, the demonstration of absence of loss in achieving the fiscal goals referred to in the caput is waived, without prejudice to the provisions of Complementary Law No. 101, of 2000 – Fiscal Responsibility Law.

Art. 127. Legislative proposals authored by the Executive Branch that may result in a reduction in revenue, in accordance with the provisions of art. 125, will be forwarded for analysis and issuance of Seem of the central bodies of the Federal Planning and Budget System and the Federal Financial Administration System, for evaluation of their budgetary and financial adequacy.

Single paragraph. The process that requests the statement referred to in the caput must be accompanied by all the necessary statements to attest, where applicable, compliance with the provisions of arts. 125 and 126.

Art. 128. The provisions of arts. 125 and 126 applies to proposals that authorize revenue waivers, even if the production of effects depends on subsequent administrative action.

Art. 129. Remission to future legislation, installment of expenses or postponement of the budgetary-financial impact does not exempt compliance with the provisions of arts. 125 and 126.

Art. 130. It will be considered incompatible with the provisions of this Law the Proposition what:

I – increase expenditure on Initiative private, in accordance with the provisions of arts. 49, 51, 52, 61, 63, 96 It is 127 of the Constitution;

II – change personnel expenses, in accordance with the provisions of  art. 169, § 1, of the Constitution, granting an increase that results in:

a) sum of permanent remuneration installments exceeding the limit set in the item XI of the caput of art. 37 of the Constitution;

b) expenditure, by Power or body, above the limits established in arts. 20 and 22, sole paragraph, of Complementary Law No. 101, of 2000 – Fiscal Responsibility Law;

c) non-compliance with the limit established in the § 1 of art. 107 of the Transitional Constitutional Provisions Act;

III – create or authorize the creation of accounting or institutional funds with Union resources and:

a) do not contain specific standards on the management, operation and control of the Bottom;

b) set responsibilities to the Bottom that can be carried out by the departmental structure of the federal public administration; or

IV – determine or authorize the indexation or monetary update of public expenses, including those dealt with in item V of the caput of art. 7th of the Constitution.

§ 1 For the purposes of verifying incompatibility referred to in subparagraph “b” of item II of the caput and calculating the estimate of the budgetary-financial impact, the Current Revenue net amount contained in the Fiscal Management Report at the time of assessment.

§ 2º The provisions of item III of the caput do not apply to propositions that have as Object the transformation or alteration of the Legal Nature in Bottom already existing.

Art. 131. Proposals for acts that result in the creation or increase of Mandatory Expense of a Continuous Character, in addition to complying with the provisions of arts. 16 and 17 of Complementary Law No. 101, of 2000 – Fiscal Responsibility Law, must, prior to its enactment, be forwarded to the following bodies so that they can comment on budgetary and financial compatibility and adequacy:

I – within the scope of the federal Executive Branch, to the Ministry of Economy; It is

II – within the scope of the other Powers, the Union Public Ministry and the Union Public Defender's Office, to the competent bodies, including those referred to in § 1 of art. 25.

Art. 132. Only by means of law may an increase be granted in transitory installments that are not incorporated into salaries or earnings, relating to vacations, permanence allowance, exercise of electoral functions and others of an occasional nature such as remuneration, installments or benefits with provision constitutional.

Art. 133. Proposition legislative or normative act regulating a constitutional or legal norm, to constitute Mandatory Transfer, must contain:

I – criteria and conditions for identifying and qualifying the benefiting parties;

II – source and maximum amount of resources to be transferred;

III – definition of Object and the purpose of making the expense; It is

IV – shape and detailed elements for the Accountability.

Art. 134. The provisions of this Chapter also apply to propositions arising from the provisions of items XIII and XIV of the caput of art. 21 of the Constitution.

Art. 135. In estimating revenues and setting expenses for the Project of the 2021 Budget Law and the respective Law, the effects of proposals for Amendment to the Constitution, bills and provisional measures being processed in the National Congress.

§ 1 If revenue is estimated in the manner established in this article, in the Project of the 2021 Budget Law will be identified:

I – the proposed changes to the legislation and the expected variation in revenue, as a result of each of the proposals and their provisions; It is

II – expenses conditioned on the approval of changes in legislation.

§ 2º The provisions of the caput and § 1º apply to proposals for modification of the Project of the 2021 Budget Law forwarded to the National Congress in accordance with the provisions of § 5 of art. 166 of the Constitution.

§ 3º The exchange of conditioned sources of resources, contained in the 2021 Budget Law, for the respective definitive sources, whose changes to the legislation have been approved, will be carried out within a period of up to thirty days after the date of publication of the 2021 Budget Law or the referred to legislative changes, whichever date occurs last prevails.

Art. 136. Legislative proposals that link revenues to expenses, bodies or funds must contain a clause valid for a maximum of five years.

§ 1 The creation or alteration of taxes of a linked nature will be accompanied by a demonstration, duly justified, of their need to offer public services to the taxpayer or to exercise police power over the activity of the taxpayer.

§ 2 The provisions of the caput do not apply to the binding of fees for the actual or potential use of services or for the exercise of police power.

§ 3 The provisions of the caput do not apply to changes in the existing revenue link when the new link is less restrictive.

§ 4 For the purposes of the provisions of § 2 of art. 9th of Complementary Law No. 101, of 2000 – Fiscal Responsibility Law, the mere earmarking of revenues does not constitute a constitutional or legal obligation of the entity and does not generate expectations of law that can be enforced against the Union.

Art. 137. Legislative proposals that grant, renew or expand tax benefits must:

I – contain a clause valid for a maximum of five years;

II – be accompanied by goals and objectives, preferably quantitative; It is

III – designate body Manager responsible for monitoring and evaluating the tax benefit in relation to the achievement of established goals and objectives.

Single paragraph. The organ Manager will define indicators to monitor the goals and objectives established in the Program and publicize your reviews.

CHAPTER X

PROVISIONS ON SUPERVISION BY THE LEGISLATIVE POWER AND ON WORKS AND SERVICES WITH INDICATIONS OF SERIOUS IRREGULARITIES

Art. 138. Project of the Budget Law of 2021 and the respective Law may include subtitles relating to works and services with signs of serious irregularities, in which case the physical, budgetary and financial execution of projects, contracts, agreements, stages, installments or sub-sections contained in the annex referred to in § 2 of art. 9th will remain subject to the prior deliberation of the Commission Mixed referred to in the § 1 of art. 166 of the Constitution, without prejudice to the provisions of thert. 71, §§ 1 and 2 of the Constitution, and observed the provisions of art. 143, §§ 6 and 8, of this Law.

§ 1 For the purposes of the provisions of this Law, it is understood as:

I – physical execution – carrying out the work, supplying the good or providing the service;

II – budget execution – commitment and Sale off of the expense, including its registration in Remains to Pay;

III – financial execution – o Payment expenditure, including Remains to Pay;

IV – signs of serious irregularities with a recommendation for stoppage – IGP – materially relevant acts and facts in relation to the total amount Hired that have the potential to cause losses to the treasury or to third parties and that:

a) may give rise to the nullity of the bidding procedure or contract; or

b) constitute serious deviations from the constitutional principles to which the federal public administration is subject;

V – indication of serious irregularity with recommendation of partial retention of IGR values – one that, although it meets the concept contained in section IV, allows the work to continue as long as there is authorization from the Hired to withhold amounts to be paid, or the presentation of sufficient guarantees to prevent possible damage to the treasury until a decision on the merits of the reported evidence is made; It is

VI – indication of serious irregularity that does not harm continuity – IGC – one that, although it generates a summons or hearing of the person responsible, does not meet the concept contained in items IV or V of § 1.

Article § 2 of art. 9th, remaining in this situation until the contrary decision of the Commission Mixed referred to in the § 1 of art. 166 of the Constitution.

§ 3º Are not subject to the blocking of execution, referred to in § 2º, cases for which sufficient guarantees have been presented to fully cover potential losses to the public treasury, in accordance with the provisions of the relevant legislation, without prejudice to the provisions of art. 71, §§ 1 and 2 of the Constitution, It is permitted to present guarantees as the services for which a serious irregularity is reported are carried out.

§ 4 The opinions of the Commission Mixed referred to in the § 1 of art. 166dthe Constitution regarding works and services with signs of serious irregularities must be substantiated, explaining the reasons for the deliberation.

§ 5 Inclusion in the Project of the Budget Law of 2021, in the respective Law and in the additional credits of subtitles relating to works and services with signs of serious irregularities will comply, whenever possible, with the same budget classification contained in previous budget laws, adjusted to the Multi-Year Plan law, as per the case.

§ 6 The provisions of this article apply, as applicable, to changes arising from additional credits and the physical, budgetary and financial execution of undertakings, contracts, agreements, stages, installments or sub-sections relating to the subtitles referred to in the caput, whose expenses were recorded in Remains to Pay.

§ 7º The holders of the executing and granting bodies and entities must suspend authorizations for the physical, budgetary and financial execution of the undertakings, contracts, agreements, stages, installments or sub-sections relating to the subtitles referred to in the caput, a situation that must be maintained until the decision contrary to the Commission Mixed referred to in the § 1 of art. 166 of the Constitution, without prejudice to the provisions of art. 71, §§ 1 and 2 of the Constitution, and in art. 142 of this Law.

§ 8º The suspension referred to in § 7º, without prejudice to the provisions of art. 71, §§ 1st and 2nd, of the Constitution, may be avoided, at the discretion of the Commission Mixed as referred to in § 1 of art. 166 of the Constitution, if the executing or granting bodies and entities adopt corrective measures to remedy possible failures or if sufficient guarantees are offered to fully cover the supposed potential losses to the treasury, in accordance with the provisions of § 3.

§ 9 The classification, by the Federal Court of Auditors, of inspection findings in the modalities provided for in items IV and V of § 1, will occur by monocratic or collegial decision, which must be issued within a maximum period of forty calendar days, counting from the date completion of the audit by the technical unit, within which the opportunity for a preliminary statement must be ensured, within fifteen calendar days, to the bodies and entities to which the alleged irregularities are attributed.

§ 10. The classification referred to in § 9 may be reviewed at any time through a subsequent decision, monocratic or collegial, by the Federal Audit Court, in light of new elements of fact and law presented by interested parties.

Art. 139. The National Congress will consider, in its deliberation on blocking or unblocking the physical, budgetary and financial execution of projects, contracts, agreements, stages, installments or sub-sections relating to the subtitles of works and services with signs of serious irregularities:

I – the classification of the severity of the evidence, under the terms established in sections IV, V and VI of § 1 of art. 138; It is

II – the reasons presented by the bodies and entities responsible for execution, which must address, in particular:

a) the social, economic and financial impacts resulting from the delay in the population enjoying the benefits of the project;

b) social, environmental and safety risks for the local population, resulting from the delay in enjoying the benefits of the project;

c) the social and environmental motivation of the enterprise;

d) the cost of deterioration or loss of materials purchased or services performed;

e) the expenses necessary to preserve the facilities and services already performed;

f) expenses inherent to demobilization and subsequent return to activities;

g) the measures actually adopted by the head of the body or entity to resolve the signs of irregularities identified;

h) the total cost and stage of physical and financial execution of projects, contracts, agreements, works or installments involved;

i) direct and indirect jobs lost due to the strike;

j) costs for carrying out a new tender or concluding a new contract; It is

k) opportunity cost of capital during the shutdown period.

§ 1 The presentation of the reasons referred to in section II of the caput is the responsibility of:

I – of the holder of the federal body or entity, executor or Grantor, responsible for the work or service in which there has been evidence of irregularity, within the scope of the federal Executive Branch; or

II – from the holder of the body of the Legislative and Judiciary Powers, the Union Public Ministry and the Union Public Defender's Office, for the works and services carried out within their scope.

§ 2 The reasons referred to in this article may be sent to the National Congress, in writing, by those responsible mentioned in § 1:

I – for the works and services included in the list referred to in item I of the caput of art. 140, within the period referred to in art. 10;

II – for the works and services included in the list referred to in item II of the caput of art. 140, within a period of up to fifteen days, counting from the date of publication of the ruling of the Federal Court of Auditors approving the final form of the aforementioned relationship; It is

III – in the case of information sent in accordance with the provisions of art. 143, within a period of up to fifteen days, counting from the date of receipt of the monocratic decision or publication of the judgment referred to in § 9 of art. 138.

§ 3 Failure to provide information, in the form and within the deadlines set out in § 2, will not impede the decisions of the Commission Mixed, to which the § 1 of art. 166 of the Constitution, and the National Congress, nor will it delay the application of any of its processing and deliberation deadlines.

§ 4 For the purposes of this article, the Federal Audit Court will support the deliberation of the National Congress, by sending information and assessments about potential economic and social losses resulting from the strike.

Art. 140. For the purposes of the provisions of item V of § 1 of art. 59 of Complementary Law No. 101, of 2000 – Fiscal Responsibility Law, and in § 2 of art. 9th of this Law, the Federal Audit Court will forward:

I – to the Federal Budget Secretariat of the Special Finance Secretariat of the Ministry of Economy and to the sectoral bodies of the Federal Planning and Budget System, until August 1, 2020, the list of works and services with signs of serious irregularities, with the corresponding database, with the specification of the current institutional, functional and programmatic classifications, with the numbers of contracts and agreements, as set out in Annex VI to the 2020 Budget Law, plus the estimated global cost of each work or service listed and the stage of physical execution, with the date to which this information refers; It is

II – to Commission Mixed referred to in the § 1 of art. 166 of the Constitution, up to fifty-five days after forwarding the Project of Budget Law, the updated list of projects, contracts, agreements, stages, installments or subsections relating to the subtitles in which signs of serious irregularities are identified, classified in accordance with the provisions of items IV, V and VI of § 1 of art. 138, and the list of those who, although they had a recommendation to stop the audit team, were not Object monocratic or collegiate decision within the period provided for in § 9 of art. 138, accompanied by electronic copies of the monocratic and collegiate decisions, the reports and votes that support them and the audit reports of the works and services inspected.

§ 1 It is mandatory to specify the projects, contracts, agreements or notices relating to stages, installments or sub-sections in which signs of serious irregularities were identified, as well as the monocratic decision or judgment referred to in § 9 of the art. 138.

§ 2º The Federal Audit Court and the Commission Mixed referred to in the § 1 of art. 166 of the Constitution will keep information about works and services with signs of serious irregularities referred to in this article updated on their website.

§ 3º For the purposes of complying with the provisions of item I of § 1 of art. 59 of Complementary Law No. 101 of 2000 – Fiscal Responsibility Law, the Federal Audit Court must send subsidies to the Commission Mixed referred to in the art. 166 of the Constitution about facts and situations that may compromise fiscal management and the achievement of the goals set out in this Law, in particular the need to limit commitment and Payment what the art deals with. 9th of the aforementioned Complementary Law.

Art. 141. The selection of works and services to be inspected by the Federal Audit Court must consider, among other factors:

I – the amount authorized and committed in the previous and current years;

II – regionalization of spending;

III – the history of pending irregularities obtained from previous inspections and the recurrence of irregularities committed, both by the executing body and the beneficiary entity; It is

IV – the works contained in Annex VI to the Budget Law in force that were not Object of subsequent deliberation by the Federal Court of Auditors for regularity.

§ 1 The Federal Audit Court must, additionally, forward information on other works or services in which signs of serious irregularities have been found in other inspection procedures carried out in the last twelve months, counting from the date of publication of this Law, with the degree of detail defined in § 2 and in compliance with items IV, V and VI of § 1 and § 9 of art. 138.

§ 2 The selection referred to in the caput will include, for each work inspected, without prejudice to other data considered relevant by the Federal Audit Court:

I – the institutional, functional and programmatic classifications, updated in accordance with the provisions of the 2020 Budget Law;

II – its location and specification, with the stages, installments or subsections and their contracts and agreements, as applicable;

III – the CNPJ and the corporate name of the company responsible for carrying out the work or service in which signs of serious irregularities were identified, in accordance with the provisions of items IV, V and VI of § 1 of art. 138, as well as the name of the body or entity responsible for hiring;

IV – the nature and classification of signs of irregularities according to their severity, as well as the statement regarding the estimate of the potential value of the loss to the treasury and elements that recommend the preventive stoppage of the work;

V – the measures already adopted by the Federal Audit Court regarding irregularities;

VI – the percentage of physical-financial execution;

VII – the estimate of the value required for completion;

VIII – previous statements from the supervised body or entity to which the alleged irregularities have been attributed, as well as the corresponding decisions, monocratic or collegial, with the reports and votes that substantiate them, if any;

IX – the content of any defense allegations presented and their Appreciation; It is

X – the possible guarantees referred to in § 3 of art. 138, identifying the type and value.

§ 3 The budgetary units responsible for works and services that appear, in two or more years, in the Annex referred to in § 2 of the art. 9th, they must inform the Commission Mixed referred to in the § 1 of art. 166 of the Constitution, within thirty days of forwarding the Project of the 2021 Budget Law, the measures adopted to remedy the irregularities highlighted in a decision by the Federal Court of Auditors, which can no longer be appealed to that Court.

§ 4 For the purposes of § 6 of art. 143, the Federal Court of Auditors will forward information which will contain a conclusive statement regarding serious irregularities that have not been confirmed or their remediation.

§ 5 Whenever the information forwarded by the Federal Court of Auditors, in accordance with the provisions of the caput, implies a reform of a previous deliberation, the reformed decision and the corresponding reforming decision must be highlighted.

Art. 142. Commission Mixed referred to in the § 1 of art. 166 of the Constitution may hold public hearings with a view to supporting deliberations regarding the blocking or unblocking of projects, contracts, agreements, stages, installments or subsections relating to subtitles in which signs of serious irregularities are identified.

§ 1 Representatives of the Federal Audit Court, bodies and entities involved will be invited to the hearings, who will be able to explain the remedial measures taken and the reasons why the works under their responsibility should not be stopped, including those to which refers to art. 139, accompanied by written justification from the head of the body or entity responsible for hiring and the respective supporting documents.

§ 2º The deliberation of the Commission Mixed referred to in the § 1 of art. 166 of the Constitution that results in the continuity of the execution of projects, contracts, agreements, stages, installments or sub-sections relating to subtitles in which signs of serious irregularities are identified with a recommendation for stoppage that have not yet been remedied will depend on the evaluation of the information received in accordance with the provisions of § 2 of art. 139 and prior completion of the Public Hearing provided for in the caput, when the potential losses of the strike for public administration and society must be assessed.

§ 3º A Commission Mixed referred to in the § 1 of art. 166 of the Constitution may hold public hearings to support the Appreciation of the report referred to in § 7 of art. 143.

Art. 143. During the 2021 financial year, the Federal Audit Court will send to the National Congress and the supervised body or entity, within a period of up to fifteen days, counting from the date of the decision or ruling referred to in art. 138, §§ 9 and 10, information relating to new signs of serious irregularities identified in projects, contracts, agreements, stages, installments or subsections relating to subtitles contained in the 2021 Budget Law, including information relating to physical, budgetary and financial, accompanied by statements from the bodies and entities responsible for the works that allow the analysis of the convenience and opportunity to block the respective physical, budgetary and financial execution.

§ 1 The Federal Court of Auditors will make available to Commission Mixed referred to in the § 1 of art. 166 of the Constitution access to your electronic system for monitoring works and services.

§ 2 Processes relating to works or services that may be Object blocking in accordance with the provisions of arts. s. up to four months, counting from the date of communication provided for in the caput.

§ 3 The decision mentioned in § 2 must list all the measures to be adopted by those responsible, with a view to resolving serious irregularities.

§ 4 After the statement from the body or entity responsible regarding the adoption of corrective measures, the Federal Court of Auditors must issue a ruling on the effective compliance with the terms of the decision referred to in § 2, within a period of up to three months, counted the date of delivery of the aforementioned statement.

§ 5 If it is impossible to meet the deadlines stipulated in §§ 2 and 4, the Federal Audit Court must inform and justify to the National Congress the reasons for the delay.

§ 6 After the publication of the 2021 Budget Law, the blocking and unblocking of physical, budgetary and financial execution under the terms established in this Chapter will occur by means of a legislative decree based on deliberation of the Commission Mixed referred to in the § 1 of art. 166 of the Constitution, which is responsible for publishing, on the website, the updated list of subtitles referred to in the caput.

§ 7 The Federal Audit Court will forward, by May 15, 2021, to the Commission Mixed referred to in the § 1 of art. 166 of the Constitution, the report with the remedial measures adopted and pending issues relating to works and services with signs of serious irregularities.

§ 8 The decision to stop or continue works or services with signs of serious irregularities, in accordance with the provisions of § 2 of art. 142, caput and § 4 of this article, will occur without prejudice to the continuity of inspection actions and the determination of responsibilities of the managers who gave rise to them.

§ 9 The requirement of § 2 of the art applies to the deliberations referred to in this article. 142.

§ 10. The Federal Audit Court will send to the National Congress, within a period of up to thirty days, counted from the date of the order or ruling that adopts or endorses a precautionary measure based on art. 276 of the Internal Regulations of that Court, copy of the decision relating to the suspension of execution of work or engineering services, accompanied by the hearing of the responsible body or entity.

Art. 144. The Federal Audit Court will send to the Commission Mixed referred to in the § 1 of art. 166 of the Constitution, within thirty days of forwarding the Project of the 2021 Budget Law, summary table relating to the quality of implementation and the achievement of goals and objectives of government programs and actions Object of operational audits carried out to support the discussion of the Project of the 2021 Budget Law.

Art. 145. With a view to Appreciation of Project of the 2021 Budget Law and the monitoring and budget inspection referred to in the art. 70 and the item II of § 1 of art. 166 of the Constitution, the members and competent bodies of the Federal Powers, including the Federal Audit Court, the Federal Public Ministry and the General Comptroller of the Union, will be guaranteed unrestricted access, for consultation, to the following systems or information, and the receipt of your data, in digital media:

I – Siafi;

II – Siop;

III – Collection Management Analysis System, including aggregated data statistics relating to the information contained in the income tax declarations of individuals and legal entities, respecting the taxpayer's fiscal secrecy;

IV – State-Owned Information System;

V – Siasg, including the Federal Government Purchasing Portal – ComprasNet;

VI – Collection Management Information System – Inform;

VII – register of entities qualified as Oscip, maintained by the Ministry of Justice and Public Security;

VIII – CNPJ;

IX – Information and Decision-Making Support System, of the National Department of Transport Infrastructure – DNIT;

X – +Brasil Platform;

XI – Contract Monitoring System, from DNIT;

XII – CNEA, from the Ministry of the Environment;

XIII – Siops;

XIV – Information System on Public Budgets in Education – Siope;

XV – Accounting and Tax Information System of the Public sector Brazilian – Siconfi;

XVI – Information systems and databases maintained by the Institute National Educational Studies and Research Anísio Teixeira – INEP;

XVII – System used by the Social Security Secretariat of the Special Social Security and Labor Secretariat of the Ministry of Economy to prepare the Actuarial Assessment of the Civil Servants' Social Security Regime;

XVIII – Integrated Human Resources Management System – Siape;

XIX – Unified Benefits System – Siube;

XX – Integrated System for Statistical Treatment of Strategic Series – Synthesis;

XXI – Information System for Public Pension Regimes – Cadprev;

XXII – Computerized Death Control System – Sisobi;

XXIII – National Civil Records Information System – Sirc;

XXIV – National Register of Social Information – CNIS;

XXV – Integrated Asset Management System – Siads; It is

XXVI – Monitor System, of the Comptroller General of the Union.

§ 1 Citizens and non-profit entities, accredited according to requirements established by the system management bodies, may be qualified to consult the systems and registers referred to in this article.

§ 2 For the purposes of preparing an actuarial assessment of the Social Security Regime for Civil Servants of the Union, the Chamber of Deputies, the Federal Senate and the Federal Audit Court, in the exercise of External Control, may request, from other bodies and Powers of the Union and its linked entities, registration, functional and financial information on their employees, inactive employees and pensioners.

Art. 146. In compliance with the caput of the art. 70 of the Constitution, the unrestricted and free access referred to in art. 145 of this Law will also be ensured:

I – to members of the National Congress, to consult the systems or information referred to in items II and IV of the caput of art. 145, at the highest levels of breadth, scope and detail available, and therefore Initiative appropriate, at any time, to other systems and registries; It is

II – to the information technology bodies of the Chamber of Deputies and the Federal Senate, as well as the availability, in electronic form, of the databases of the systems referred to in art. 145, except for data and information protected by legal secrecy, in a format and frequency to be defined together with the competent body of the federal Executive Branch.

CHAPTER XI

OF TRANSPARENCY

Art. 147. The bodies of the Executive, Legislative and Judiciary Powers, the Public Ministry of the Union and the Public Defender's Office of the Union will publish and keep it updated on the body's website Grantor, list of private entities benefiting in accordance with the provisions of arts. 77 to 82, containing at least:

I – name and CNPJ;

II – name, function and CPF of directors;

III – area of activity;

IV – headquarters address;

V – date, Object, value and number of Health insurance or similar instrument;

VI – transferring body;

VII – values transferred and respective dates;

VIII – Notice the call and instrument celebrated; It is

IX – entity selection method.

Art. 148. The budgetary bodies will keep updated on their website the list of contractors, with the amounts paid in the last three years, and the entirety of the contracts and agreements, and similar terms or instruments in force, except confidential ones, under the terms of the provided for in the legislation.

Single paragraph. Information regarding contractual changes and penalties will also be disclosed.

Art. 149. The instruments for contracting third-party services must provide for the provision by the contracted company of information containing the full name, CPF, position or activity performed, capacity and place of exercise of the employees in the Contractor, for publication purposes on the website.

§ 1 Federal bodies and entities must disclose and update the information provided for in the caput every four months.

§ 2 The disclosure provided for in the caput must hide the first three digits and the two checking digits of the CPF.

Art. 150. Electronic consultation sites for Remuneration, subsidy, salary and pension received by members of Power and holders of positions, posts, degrees, functions and public employment, active and inactive, and by pensioners, made available by the Executive, Legislative and Judiciary Powers, by the Federal Public Ministry and the Public Defender's Office Public of the Union, must allow direct consultation of the nominal list of beneficiaries and the amounts received, in addition to allowing the recording of reports in open formats and not proprietary spreadsheets, which must contain the completeness of the information made available in the consultation.

Single paragraph. Information regarding the receipt of any benefits, bonuses or other installments of a remunerative, compensatory or indemnity nature must also be made available.

Section I

Advertising in the preparation, approval and execution of Budgets

Art. 151. The preparation and approval of the 2021 Budget Bills and additional credits, and the execution of the respective laws, must be carried out in accordance with the principles of publicity and clarity, in addition to promoting Transparency of fiscal management and allow society broad access to all information relating to each of these stages.

§ 1 The following will be published on the respective websites:

I – by the federal Executive Branch:

a) the estimates of revenue referred to in the art. 12, § 3, of Complementary Law No. 101, of 2000 – Fiscal Responsibility Law;

b) the Project of the 2021 Budget Law, including in a simplified version, its annexes and additional information;

c) the 2021 Budget Law and its annexes;

d) additional credits and their annexes;

e) by the twentieth day of each month, the report with a comparison of the monthly collection, carried out up to the previous month, of the revenues administered or monitored by the Special Secretariat of the Federal Revenue of Brazil of the Ministry of Economy, net of refunds and tax incentives, with the monthly estimates contained in the statement referred to in item XII of Annex II and with any re-estimates carried out by law;

f) by the twenty-fifth day of each month, the report with a comparison of the monthly and accumulated revenue achieved with that provided for in the 2021 Budget Law and in the collection schedule, with a breakdown of the primary and financial portions;

g) by the sixtieth day after the date of publication of the 2021 Budget Law, the registration of actions with, at least, the code, title and description of each of the actions contained in the Fiscal and Social Security Budgets, which may be updated, when necessary, observing the provisions of paragraphs “e” and “f” of item III of § 1 of art. 44, as long as the changes do not expand or restrict the purpose of the action, embodied in its title contained in the aforementioned Law;

h) until the thirtieth day after the end of each two-month period, statements relating to loans and financing, including the Bottom lost, consolidated by development agency, prepared in accordance with the information and criteria contained in § 3 of art. 123;

i) by April 30 of each year, the annual report, referring to the previous year, on the impact of programs aimed at combating inequalities;

j) the statement, updated monthly, of contracts, agreements, transfer contracts or terms of Partnership referring to projects, with a breakdown of functional and program classifications, of the budgetary unit, the contractor or the Convenient, of Object and execution deadlines, values and dates of resource releases made and to be made;

k) the monthly updated position of the limits for commitment and financial transactions by a body of the federal Executive Branch;

l) the monthly statement indicating the collection, in the month and accumulated in the year, separately, relating to judicial deposits and installments supported by tax recovery programs of the Special Secretariat of the Federal Revenue of Brazil of the Ministry of Economy, the amounts of this collection classified by tax, the amounts, by shared tax, delivered to the States, the Federal District and the Municipalities, in relation to unclassified parcels; and the amounts, through shared taxes, delivered to the States, the Federal District and the Municipalities on a definitive basis;

m) the bimonthly statement of voluntary transfers carried out by the beneficiary federative entity;

n) the statement of the financial flow of the federal public servants' own pension regime, with a breakdown of expenses by category of Recipient and revenues by nature;

o) until the twentieth day of each month, the monthly collection, made up to the previous month, of the contributions referred to in the art. 149 of the Constitution, intended for autonomous social services and their allocation by beneficiary entity;

p) the statement of Investments public in education, considering the definition used in the National Education Plan, with its proportion in relation to the Product Gross Domestic – GDP, detailed by education levels and with consolidated data from the Union, States, Federal District and Municipalities;

q) information from the Bottom National Health Service on transfers made to the States, the Federal District and the Municipalities, with a breakdown of subfunctions, programs, budgetary actions and, when applicable, budgetary plans;

r) (VETOED); It is

r) by January 31 of each year, the annual report, referring to the previous year, of the budget execution of Orçamento Mulher; It is      (Promulgation of vetoed parts)

s) (VETOED);

s) updated statement that makes it possible to identify budget schedules related to government programs that adopt a name different from that contained in the classification elements of the annual budget law;        (Promulgation of vetoed parts)

II – by Commission Mixed referred to in the § 1 of art. 166 of the Constitution:

a) an updated list of contracts and agreements in which signs of serious irregularities have been identified;

b) the report and the Seem Preliminary, the sectoral and final reports and the Seem end of Commission, the amendments of each phase and the opinions and Autograph respective, relating to the Project of the 2021 Budget Law;

c) the report and the Seem Preliminary, the report and the Seem end of Commission, the amendments of each phase and the opinions and Autograph respective, relating to the Project of this Law;

d) the report and the Seem from the Commission, amendments and respective opinions and autographs, relating to bills and provisional measures on additional credits;

e) the list of amendments approved to the Project of the 2021 Budget Law, with the identification, in each Amendment, the type of author, the number and year of the Amendment, the author and its code, the Functional Classification and programmatic, Caption and the allocation approved by the National Congress; It is

f) the list of court orders included in the Budget Law schedules, within a period of up to thirty days after the date of publication of the 2021 Budget Law; It is

III – by the Executive, Legislative and Judiciary Powers, by the Public Ministry of the Union and by the Public Defender's Office of the Union, on the website of each unit under the jurisdiction of the Court of Auditors of the Union, the management report, the report and the audit certificate, the Seem of the body of Internal control and the pronouncement of the supervising Minister of State, or the authority of equivalent hierarchical level responsible for the accounts, integral to the taking or rendering of accounts, within a period of up to thirty days after its submission to the aforementioned Court.

§ 2 For the purposes of complying with the provisions of paragraph “g” of item I of § 1, the Commission Mixed referred to in the § 1 of art. 166 of the Constitution must forward to the federal Executive Branch, within forty-five days after the date of publication of the 2021 Budget Law, information relating to the actions that have been included in the National Congress.

§ 3 Failure to forward the information referred to in § 2 will result in disclosure only of the record of actions contained in the Project of the 2021 Budget Law.

Art. 152. For the purposes of carrying out the Public Hearing provided for in the § 4 of art. 9th of Complementary Law No. 101, of 2000 – Fiscal Responsibility Law, the federal Executive Branch will forward to the National Congress, up to three days before the aforementioned hearing or until the last day of the months of May, September and February, whichever comes first, reports evaluating the achievement of the primary result target , with justifications for any deviations and indication of the corrective measures adopted.

§ 1 The reports provided for in the caput will also contain:

I – the parameters contained in item XXII of Annex II, expected and effectively observed, for the four months and for the year;

II – the stock and service of the Public debt federal, comparing the result at the end of each four-month period with that at the beginning of the year and at the end of the previous four-month period; It is

III – the primary result obtained up to the four-month period, comparing with the programmed and detailing, in millions of reais, revenues and expenses, mandatory and discretionary, in the same format as the updated forecast for the entire year.

§ 2 The report for the third quarter of 2021 will additionally contain a statement of the amount of primary expenses paid by the bodies in that year and of other operations that affected the primary result, with a comparison between this statement and the limits established in § 1 of art. 107 of the Transitional Constitutional Provisions Act.

§ 3 The statement referred to in § 2 will be forwarded, within the deadlines set out in the caput, to the bodies listed in the items II to V of the caput of art. 107 of the Transitional Constitutional Provisions Act.

§ 4º A Commission Mixed referred to in the § 1 of art. 166 of the Constitution may, at the request of the federal Executive Branch or Initiative itself, postpone the dates for the hearing provided for in the caput.

Section II

General provisions

Art. 153. The company receiving resources, as provided for in subparagraph “a” of item III of § 1 of art. 6th, it must publish, monthly, on an electronic website, information relating to the execution of Investment Budget expenses, detailing the amounts authorized and executed, monthly and annually.

Art. 154. Entities constituted in the form of autonomous social service, recipients of employer contributions levied on the payroll, must publish, quarterly, on their website, in an easily visible location:

I – the amounts collected with the aforementioned contributions, specifying the amount transferred by the Union and the amount collected directly by the entities;

II – the financial statements;

III – the specification of each revenue and each expense contained in the budgets, broken down by nature, purpose and region, highlighting the portion allocated to social services and professional training; It is

IV – the remuneration structure of positions and functions and the list of names of its managers and other members of the technical staff.

§ 1 The entities provided for in the caput will also publish on their websites:

I – your budgets for the year 2021;

II – demonstrations of achievement of its legal and statutory objectives, and of compliance with the respective goals;

III – results of independent audit work on its financial statements; It is

IV – consolidated statement of the results of the work of its internal audit and ombudsman units.

§ 2 The information made available for consultation on electronic websites must allow the recording, in its entirety, of spreadsheet reports, in open and non-proprietary electronic formats.

§ 3 The provisions of this article apply to supervisory councils for regulated professions.

Art. 155. The institutions referred to in the caput of art. 93 must make available, on their websites, information relating to physical and financial execution, including the identification of beneficiaries of payments to the account of each Health insurance or similar instrument, accompanied by registration numbers in the +Brasil Platform and at Siafi, in compliance with the standardization rules established by the federal Executive Branch.

Art. 156. The federal sphere bodies referred to in art. 20 of Complementary Law No. 101 of 2000 – Fiscal Responsibility Law will make fiscal management reports available through Siconfi, within thirty days after the end of each four-month period.

Art. 157. The federal Executive Branch will inform the National Congress about loans made by the National treasure to an official federal bank, in accordance with the provisions of paragraph “e” of item VII of Annex II.

Art. 158. The federal Executive Branch will adopt measures with a view to:

I – develop a methodology for monitoring and evaluating tax, financial and credit benefits, with the schedule and frequency of evaluations, based on indicators of efficiency, effectiveness and effectiveness;

II – designate the bodies responsible for supervising, monitoring and evaluating the results achieved through tax, financial and credit benefits; It is

III – (VETOED).

III – develop a methodology for monitoring programs and actions aimed at women with a view to calculating and disseminating the Women’s Budget.       (Promulgation of vetoed parts)

Art. 159. The summary budget execution report referred to in the art. 165, § 3, of the Constitution, will contain a statement of the Union's availability of aggregated sources of resources, with an indication of the initial balance for 2021, the collection, the expenditure incurred in the Object of the link, the cancellation of Remains to Pay and current balance.

Art. 160. The National Congress, in accordance with the provisions of item IX of the caput of art. 49 of the Constitution, will judge the 2021 accounts to be provided by the President of the Republic and will assess the 2021 reports on the execution of government plans until the end of the Legislative Session 2022.

Art. 161. The Union will maintain a computerized register for consultation, with public access, of engineering works and services within the scope of the budgets covered by the items I and III of § 5 of art. 165 of the Constitution, which will contain, at a minimum, the following attributes:

I – identification of the Object, accompanied by his Program of Work and its georeferencing;

II – estimated global cost referred to its base date; It is

III – start date and physical and financial execution.

Single paragraph. Act of the Federal Executive Branch may define other attributes to compose the registration, structure and deadline for sending data by bodies and entities with their own works and services management systems, in addition to specific criteria, for the purposes of mandatory inclusion in the register, which consider, in particular, the overall cost, the area of government and the relevance of the work or service.

CHAPTER XII

FINAL DISPOSITIONS

Art. 162. The execution of the 2021 Budget Law and additional credits will comply with the constitutional principles of legality, impersonality, morality, publicity and efficiency in federal public administration, and cannot be used to influence the Appreciation of legislative proposals being processed in the National Congress.

Art. 163. The expense cannot be incurred if there is not proven and sufficient availability of Budget Allocation to meet it, it is prohibited to adopt any procedure that makes it possible to carry it out without observing said availability.

§ 1 Accounting will record all acts and facts relating to budgetary, financial and asset management, regardless of their legality, without prejudice to responsibilities and other consequences arising from non-compliance with the provisions of the caput.

§ 2º The carrying out of budgetary, financial and patrimonial management acts, within the scope of Siafi, after December 31, 2021, relating to the closed year, will not be permitted, except with regard to procedures related to the registration of Remains to Pay and adjustments to asset accounting records for the purposes of preparing financial statements, which must be carried out by the thirtieth day of their closure, in the form established by the central body of the Federal Accounting System.

§ 3 In order to meet the maximum deadline established in § 2, the central body of the Federal Accounting System may define shorter deadlines for adjustments to be made by bodies and entities of the federal public administration.

§ 4 To ensure knowledge of the asset composition referred to in the art. 85 of Law No. 4,320, of 1964, accounting:

I – recognize the asset relating to tax and non-tax credits receivable; It is

II – will segregate the Remains to Pay not processed into demandable and non-chargeable.

§ 5 Only bodies and entities whose budgetary and financial execution, revenue and expenditure, are recorded in full in Siafi, as established in the caput of the art, will be included in the consolidated financial statements of the Union's Fiscal and Social Security Budgets. 6th.

Art. 164. Until receipt of the statement referred to in §§ 2 and 3 of art. 152, relating to the third quarter of 2020, the adoption of measures in the Financial Year 2021 that imply the creation or increase of mandatory primary expenses.

Art. 165. For the purposes of the provisions of art. 16 of Complementary Law No. 101, of 2000 – Fiscal Responsibility Law:

I – the requirements contained therein will be part of the administrative process covered by the art. 38 of Law No. 8,666, of June 21, 1993, as well as the expropriation procedures of urban properties referred to in the § 3 of art. 182 of the Constitution;

II – with regard to the provisions of its § 3, irrelevant expenses are understood to be those whose value does not exceed, for goods and services, the limits of items I and II of the caput of art. 24 of Law No. 8,666, of 1993;

III – with regard to item I of its § 1, in the execution of expenses in advance of the 2021 Budget Law, the expense originator may consider the values contained in the respective Project of Law; It is

IV – the values and goals contained in the Project of the 2021 Budget Law may be used, until the respective Law is sanctioned, to demonstrate the Budget forecast in the procedures relating to the internal phase of the bidding.

Art. 166. For the purposes of the provisions of art. 42 of Complementary Law No. 101, of 2000 – Fiscal Responsibility Law, the obligation is considered contracted at the time of formalizing the administrative contract or similar instrument.

Single paragraph. In the case of expenses relating to Services provision existing and intended for the maintenance of the federal public administration, only those installments whose payments must be made in the Financial Year, observing the agreed schedule.

Art. 167. The impact and fiscal cost of the operations carried out by the Central Bank of Brazil in the execution of its policies will be demonstrated in the explanatory notes of the balance sheets and quarterly balance sheets, for the purposes of the provisions of § 2 of art. 7th of Complementary Law No. 101, of 2000 – Lei of Fiscal Responsibility, published on the website, and will contain:

I – the costs of Remuneration of the availability of National treasure;

II – the costs of maintaining foreign exchange reserves, demonstrating the composition of international reserves with the methodology for calculating their profitability and funding costs; It is

III – the profitability of its securities portfolio, highlighting those issued by the Union.

Single paragraph. The information referred to in the caput will also be included in a report to be sent to the National Congress, at least, up to ten days before the joint meeting foreseen in the § 5 of art. 9th of Complementary Law No. 101, of 2000 – Fiscal Responsibility Law.

Art. 168. The evaluation referred to in the art. 9th, § 5th, of Complementary Law No. 101, of 2000 – Fiscal Responsibility Law, will be carried out based on the specific annex on the objectives of monetary, credit and exchange rate policies, the parameters and projections for its main aggregates and variables, as well as the estimated inflation targets for the 2021 financial year, as per the arranged in the § 4 of art. 4th of that Complementary Law, observing the provisions of item I of the caput of art. 11 of this Law.

Single paragraph. The assessment mentioned in the caput will include the analysis and justification of the evolution of the repo operations of the Central Bank of Brazil in the period.

Art. 169. The federal Executive Branch, through its central body of the Federal Planning and Budget System, must respond, within a maximum period of ten working days, counting from the date of receipt, to requests for information sent by the President of the Commission Mixed referred to in the § 1 of art. 166 of the Constitution, relating to quantitative and qualitative aspects of any Programming Category or revenue item, including any deviations in relation to the proposal values that may be identified subsequent to the forwarding of the Project of the 2021 Budget Law.

Art. 170. The deadlines provided for in this Law and in the Budget Law of 2021 will not be considered extended if the due date falls on a day on which there are no working hours or the day ends before or starts after normal hours.

Art. 171. Act of the federal Executive Power may change the relationship referred to in Annex III due to Amendment to the Constitution or law that creates or extinguishes obligations for the Union.

§ 1 The federal Executive Branch may include other expenses in the list referred to in the caput, as long as it demonstrates that they constitute a constitutional or legal obligation of the Union.

§ 2 The inclusion referred to in the caput and § 1 will be published in the Official Gazette of the Union and the updated list will be included in the report referred to in § 4 of the art. 64, relating to the two months in which publication occurs.

Art. 172. The rectification of the autographs of the 2021 Budget Law Projects and additional credits, in the event of a proven error in the processing of deliberations within the scope of the National Congress, may only occur:

I – until July 17, 2021, in the case of the 2021 Budget Law; or

II – up to thirty days after the date of its publication in the Official Gazette of the Union and within the Financial Year, in the case of additional credits.

§ 1 Once the deadlines mentioned in the caput have expired, the rectification will be made through the opening of supplementary or special credits, observing the provisions of arts. 46 and 47, or in accordance with the provisions of art. 44, and within the corresponding Financial Year.

§ 2 If the rectifications provided for in items I and II of the caput lead to expenses already incurred being without budgetary coverage, the procedures provided for in art will be adopted. 65, § 2.

Art. 173. The projects and autographs of the laws referred to in the art. 165 of the Constitution, as well as its changes, including those arising from the § 14 of art. 166 of the Constitution, they must be, reciprocally, made available in electronic form, including in databases, when applicable, in the form defined by a technical group made up of representatives of the Legislative and Executive Powers.

§ 1 The integrity between the bills referred to in the caput, as well as those arising from the provisions of the § 14 of art. 166 of the Constitution, and electronic media is the responsibility of the corresponding units of the Ministry of Economy.

§ 2º The integrity between the autographs referred to in this article, as well as the information arising from the provisions of § 14 of art. 166 of the Constitution, and electronic media is the responsibility of the National Congress.

§ 3 The database with indications for the relocation of individual amendments sent by the Legislative Branch to the federal Executive Branch, due to the provisions of § 14 of art. 166 of the Constitution, must contain the same structure as the database of justifications for technical impediments.

Art. 174. To comply with the provisions of § 2 of art. 21 of Law No. 13,001, of June 20, 2014, Annex VII of this Law contains a list of real estate owned by the Institute National Colonization and Agrarian Reform – Incra, considered unnecessary or not linked to its operational activities, to be sold.

Art. 175. This Law includes:

I – Annex I – List of consolidated budget tables;

II – Annex II – List of additional information to the Project of the 2021 Budget Law;

III – Annex III – Expenses that will not be Object limitation of commitment, in accordance with the provisions of § 2 of art. 9th of Complementary Law No. 101, of 2000 – Complementary Law No. 101 of 2000 – Fiscal Responsibility Law;

IV – Annex IV – Fiscal targets, consisting of:

a) Annex IV.1 – Annual fiscal targets; It is

b) Annex IV.2 – Statement of the expansion margin of mandatory ongoing expenses;

V – Annex V – Tax risks;

VI – Annex VI – Objectives of monetary, credit and exchange rate policies;

VII – Annex VII – List of real estate owned by the Institute National Colonization and Agrarian Reform – Incra available for sale; It is

VIII – (VETOED).

Art. 176. This Law comes into force on the date of its publication.

Brasília, December 31, 2020; 199th of Independence and 132nd of the Republic.

JAIR MESSIAS BOLSONARO

Marcelo Pacheco dos Guaranys

This text does not replace that published in the DOU of 12/31/2020 – Extra edition

ANNEXHEY

LIST OF CONSOLIDATED BUDGETARY TABLES

I – revenue and expenses of the Fiscal and Social Security Budgets, separately and jointly, according to economic categories, according to the Annex I of Law No. 4,320, of 1964;

II – summary of revenues from the Fiscal and Social Security Budgets, separately and jointly, by economic categories

III – revenues from all sources, by body and budgetary unit;

IV – summary of expenses from the Fiscal and Social Security Budgets, separately and jointly, by economic categories and groups of expense nature;

V – expenses from the Fiscal and Social Security Budgets, separately and jointly, according to the Power, body and budgetary unit, by sources of resources and groups of nature of expenditure;

VI – expenses from the Fiscal and Social Security Budgets, separately and jointly, according to function and subfunction, and Program;

VII – sources of resources for the Fiscal and Social Security Budgets, separately and jointly, by groups of expenditure nature;

VIII – programming relating to the maintenance and development of teaching at the agency level, detailing sources of resources and values by programming category;

IX – statement of the primary and nominal results of the Central Government, showing primary and financial revenues and expenses and the compatibility of primary budgetary expenses with the financing needs of the Central Government and with the limits established in the art. 107 of the Transitional Constitutional Provisions Act;

X - contract of contractual debt and furniture by body and budget unit, detailing sources of resources and expense groups;

XI – sources of resources that finance Social Security Budget expenses, highlighting transfers from the Fiscal Budget;

XII – table listing, in alphabetical order, the actions classified in the sphere of social security, respective budgetary body and allocation;

XIII – list of actions and respective subtitles, broken down by body and budgetary unit, in which information technology expenses will be appropriated, including hardware, software and services, which must be kept updated on the internet;

XIV – demonstration of the link between the budgetary actions contained in the Fiscal and Social Security Budgets and the programs of the 2020-2023 Multi-Year Plan, specifying the executing budgetary units; It is

XV – summary of financing sources and Investment Budget expenditure, by body, function, subfunction and Program.

ANNEX II

LIST OF COMPLEMENTARY INFORMATION TO THE Project OF 2021 BUDGET LAW

I – Criteria used to discriminate, in work programming, the primary result identifier provided for in art. 7th, § 5th, of this Law;

II – details of the average unit costs used in preparing budgets for the main services and Investments, justifying the adopted values;

III – budget programming, detailed by special operations, relating to the granting of any loans, the respective subsidies, if any, within the scope of the Fiscal and Social Security Budgets;

IV – in relation to the areas of social assistance, early childhood, education, sport, housing, health, sanitation, transport and irrigation:

a) information on expenses by Federation unit, indicating the criteria used to distribute resources;

b) (VETOED); It is

c) (VETOED);

V – expenditure on personnel and social charges, by Power, body and total, executed in the years 2018 and 2019, the likely execution in 2020 and the scheduled for 2021, with an indication of the percentage representation of the total and by Power in relation to Current Revenue net, as defined in the Fiscal Responsibility Law, and demonstration of calculation memory;

VI – expenses settled and paid for the benefits of the General Social Security Regime, by Budget Action, executed in the years 2018 and 2019, and the likely execution in 2020, highlighting the benefits arising from court rulings, the financial compensation between the RGPS and the pension schemes for employees of the Union, States, Federal District and Municipalities, and the rest;

VII – estimate calculation memory for 2021:

a) of each expense listed below, month by month, explaining separately the hypotheses regarding the factors that affect its growth, including vegetative growth and the number of beneficiaries, the adjustment rates for benefits linked to the minimum wage and other benefits :

1. of the General Social Security Regime, highlighting those resulting from court rulings, the financial compensation between the RGPS and the pension regimes for employees of the Union, States, the Federal District and Municipalities, and others;

2. of the Organic Social Assistance Law – LOAS;

3. Lifetime Monthly Income;

4. Unemployment Insurance; It is

5. Salary Allowance;

b) expenditure on personnel and social charges, by body, explaining the amounts corresponding to public examinations, career restructuring, general and specific readjustments, and other relevant expenses;

c) from Contingency Reserve and constitutional transfers to States, Federal District and Municipalities;

d) complementing the Union to the Bottom Maintenance and Development of Basic Education and Valorization of Education Professionals – FUNDEB;

e) financial and credit subsidies granted by the Union, listed by type of benefit, identifying, for each one, the body Manager, operating bank, the respective authorizing legislation and region covered, in compliance with the provisions of art. 165, § 6, of the Constitution , considering:

1. breakdown of budgetary subsidies, identifying the codes of the respective budgetary actions and the effects on obtaining the primary result (primary or financial expenditure);

2. breakdown of non-budgetary subsidies, identifying the effects on obtaining the primary result (primary or financial expenditure);

3. values realized in 2018 and 2019;

4. estimated values for 2020 and 2021, accompanied by their calculation memories; It is

5. effect on the estimates of each percentage point of variation in the opportunity cost of the National treasure, if applicable; It is

f) nominal interest expenses contained in the statement referred to in item XXVIII of this Annex;

VIII – demonstratives:

a) compensation revenues, per item of revenue administered by the Special Secretariat of the Federal Revenue of Brazil of the Ministry of Economy, and respective amounts, collected in the years 2018, 2019 and 2020, this month by month, until June;

b) the effects, by region, resulting from tax benefits, indicating, per tax, the loss of revenue that may be attributed to them;

c) the effects arising from remissions and amnesties, with an indication of the loss of revenue that may be attributed to them; It is

d) the effects arising from the institution of other measures that cause a reduction in revenue not included in the modalities covered by the statements in paragraphs “b” and “c” of this section;

IX – statement of Current Revenue net expected in the 2021 Budget Proposal, explaining the methodology used;

X – demonstration of the decoupling of Union revenues, by nature of budgetary revenue;

XI – demonstration of compliance with the Golden Rule;

XII – statement of budget revenue under the terms of art. 12 of the Fiscal Responsibility Law, and inclusion of the effect of deducting extraordinary or atypical revenues collected in the period that serves as the basis for the projections, which will appear in the statement at their absolute nominal values, highlighting the following aggregates:

a) Primary Revenues:

1. gross and net refunds, administered by the Special Secretariat of the Federal Revenue of Brazil of the Ministry of Economy, including those referring to the contributions of employers and workers to the General Social Security Regime, in this case broken down into employer contributions on the payroll Payment, social security contribution on gross revenue, compensation provided for in Law No. 12,546, of December 14, 2011 , and others, with the years 2019 to 2021 presented month by month, highlighting, for 2021, the effects of changes in price indices, changes in legislation, including proposed changes to legislation, which are being processed in Congress national, from Initiative the Executive Branch, and other factors that influence the estimates;

2. Concessions and Permissions, for services granted, presented month by month;

3. Financial Compensation;

4. Own and Agreement Revenues, by body; It is

5. Other Primary Revenues; It is

b) Financial Revenue:

1. Credit Operations;

2. Own Revenues, by body; It is

3. Other Financial Income;

XIII – statement of the forecast by budgetary unit, by body, by Power, by the Public Ministry of the Union and by the Public Defender's Office of the Union, as well as the consolidated of the Union, of the expenses listed below, containing Budget Allocation constant of Project of the 2021 Budget Law, number of beneficiaries, average cost and per capita value charged in each budgetary unit, number and date of the legal act authorizing said per capita value:

a) medical and dental assistance;

b) food/meal allowance;

c) pre-school assistance; It is

d) transportation allowance;

XIV - Plan for the Application of Resources of Official Financial Financial Agencies, with the amounts carried out in the 2018 and 2019 years, the probable execution for 2020 and the estimates for 2021, consolidated and discriminated by Agency, Region, Federation Unit, Sector of activity, size of the borrower and sources of funds, also showing the methodology for preparing the requested tables, as follows:

a) loans and financing, including Bottom lost, must be presented showing the previous balances, concessions, receipts in the period with a breakdown of amortizations and charges and current balances;

b) the methodology must explain, both for the flow of applications and for the loans and financing actually granted, the own resources, the resources of the National treasure and from other sources; It is

c) the definition of the size of the borrower will take into account the classification currently adopted by BNDES;

XV - list of national and international entities, bodies or associations, to which or will be directly destined for grants, aid or current or capital contributions in the 2019, 2020 and 2021 years, informing each entity:

a) the total amounts transferred or to be transferred per year;

b) the Programming Category, detailed by Expense Element, to which the aforementioned transfers will be appropriated in each year;

c) the prior and specific legal authorization that supports the transfer, under the terms of the art. 26 of the Fiscal Responsibility Law ; It is

d) the purpose and motivation of the act, as well as the importance for the Public sector of such allocation, when the transfer is not supported by specific law;

XVI – list of appropriations for the 2021 financial year, detailed by subtitles and expenditure elements, intended for private entities as grants, aid or current and capital contributions, not included in section XV of this Annex, specifying the reasons for non-prior identification and the need for transfer;

XVII – hiring of personnel by international organizations to develop projects with the government, in the situation in force on July 31, 2020 and with expected expenditure for 2021, informing, in relation to each body:

a) International Organization Contractor;

B) Object of the contract;

w) Programming Category, in accordance with art. 5th, § 1st, of this Law, which will cover expenses in 2021;

d) number of people hired, by job group Remuneration with an amplitude of R$ 1,000.00 (one thousand reais);

e) start and end date of the contract with each organization; It is

f) total value of the contract and form of adjustment;

XVIII – stock and collection of the Union's Active Debt, in the 2019 fiscal year, and estimates for the 2020 and 2021 fiscal years, segregated by revenue item and separately identifying the information from the General Social Security Regime;

XIX – primary results of federal state-owned companies in the years 2018 and 2019, highlighting the main companies from the others, the probable execution for 2020 and the estimated one for 2021, separating, in expenses, those corresponding to Investments;

XX – estimates of additional revenue and expenses, resulting from the increase in the minimum wage by 1 (one) percentage point and by R$ 1.00 (one real);

XXI – 2021 appropriations, broken down by programs and actions intended for the Integrated Development Regions – Ride, as set out in the Complementary Laws nº 94, of February 19, 1998 , 112 It is 113, both dated September 19, 2001 , and to Program Great Frontier of Mercosur, under the terms of the Law No. 10,466, of May 29, 2002 ;

XXII – set of parameters estimated by the Economic Policy Secretariat of the Special Finance Secretariat of the Ministry of Economy, used in the preparation of the Project of the 2021 Budget Law, containing at least, for the years 2020 and 2021, the real and nominal variations in GDP, the wage bill of employees with a formal contract, the average price of a barrel of Brent oil, and monthly rates, in these two years, the average of the exchange rate of the US dollar, the Long-Term Interest Rate – TJLP, in dollars, imports, except fuels, financial investments, the volume sold of gasoline and diesel, the Selic interest rate , IGP-DI, IPCA and INPC, whose updates will be sent, on November 22, 2020, by the Ministry of Economy to the President of Commission Mixed what the art. 166, § 1, of the Constitution ;

XXIII – in relation to Public debt federal:

a) estimates of amortization expenses, Interest and Debt Charges public internal federal securities and the Public debt external federal government, in 2021, separating the Payment to the Central Bank of Brazil and the market;

b) stock and percentage composition, by indexer, of the Public debt internal federal furniture and Public debt federal, together with the market and the Central Bank of Brazil, on December 31st of the last three years, on June 30th, 2020, and forecasts for December 31st, 2020 and 2021; It is

c) statement, by Identifier of Donation it's from Credit Operation – IDOC, of debts grouped in special operations within the scope of the bodies “Financial Charges of the Union” and “Refinancing of Public debt Federal Mobiliária”, in a format compatible with the information contained in Siafi;

XXIV – expenses of the Bottom National Social Assistance, by unit of the Federation, indicating the criteria used, broken down by continuous action services, carried out in the years 2018 and 2019 and the likely execution in 2020 and 2021, including state-level values that appeared in the 2018 Budget Laws and 2019 under the national heading and which were transferred to the States and Municipalities;

XXV – register of actions used in the preparation of the budget proposal, on magnetic media, in a database format for consultation, containing, at least, code, title, description, Product and unit of measurement for each of the actions;

XXVI – evolution of the Union's revenue, according to economic categories and their breakdown into species, detailing each tax and contribution referred to in art. 195 of the Constitution;

XXVII – evolution of Union expenditure, according to economic categories and groups of nature of expenditure;

XXVIII – statement of the primary and nominal results of the Central Government, implicit in the Project of the 2021 Budget Law, showing primary and financial revenues and expenses, in accordance with the methodology presented, identifying the evolution of the main items, compared to the last three years;

XXIX – statement with compensation measures for revenue waivers, as set out in item II of art. 5th of the Fiscal Responsibility Law;

XXX – demonstration of compliance with the art. 42 of the Transitional Constitutional Provisions Act ;

XXXI – general guidelines and criteria used in defining and creating the structure of Budgetary Plans – POs, as well as the list of POs assigned to each Budget Action;

XXXII – statement of subtitles of budget projects relating to engineering works and services included in the Project of Budget Law, with an estimated total cost exceeding R$ 50,000,000.00 (fifty million reais), per Budget Unit, whose budget execution:

a) has already started, containing the total expected cost, the accumulated execution until 2019, the value scheduled for 2020, the amount foreseen in the Project Budget Law for 2021 – PLOA-2021 and projections for 2022 and 2023; It is

b) has not been started, detailing at least the cost estimate, the value foreseen in the PLOA-2021 and the projections for 2022 and 2023 and whether or not they have a Technical, Economic and Environmental Feasibility Study – EVTEA, preliminary project , Project basic and/or Project executive;

XXXIII – update of the tax risks annex;

XXXIV – statement on the Bottom of Student Financing (Fies) containing the consolidated values on June 30 and December 31, 2019, June 30, 2020, and estimated for December 31, 2020 and 2021, referring to the following information:

a) profile of the Fies portfolio, detailing the number of contracts and the respective amounts financed and the outstanding balance, by stage in which the contract is (in disbursement, suspended, terminated, in amortization), and explaining the default of the portfolio and the criteria used to classify contracts;

b) amount of financing granted, distinguishing between new contracts and additions;

c) number of contracts relating to higher education (differentiating undergraduate and postgraduate contracts) and professional and technological education (differentiating student contracts and company contracts);

d) number of contracts that benefit from the rebate of 1.00% (one percent) provided for in art. 6-B of Law No. 10,260, of July 12, 2001 , differentiating between teachers and doctors;

e) values of financing granted, financing amortization and credit benefits or subsidies; It is

f) information about the Bottom in Guarantee of Educational Credit Operations (FGEDUC):

1. types of guaranteed risks and volume of resources allocated;

2. average profile of guaranteed credit operations and coverage period;

3. composition of shareholders and appreciation of shares since the beginning of operations by Bottom;

4. allocation of available resources of the Bottom, broken down by type of application; It is

5. volume of honors accomplished;

XXXV – (VETOED);

XXXVI – (VETOED);

XXXVII – (VETOED);

XXXVIII – (VETOED).

ANNEX III

(See Decree No. 10,625, of 2021)

EXPENSES THAT WILL NOT BE Object LIMITATION OF EMPLOYMENT, UNDER THE TERMS OF ART. 9th, § 2nd, OF COMPLEMENTARY LAW No. 101, OF MAY 4, 2000 – FISCAL RESPONSIBILITY LAW – LRF

Section I

Primary expenses that constitute constitutional or legal obligations of the Union

I – School Meals ( Law No. 11,947, of 06/16/2009 );

II – Population Health Care for Medium and High Complexity Procedures ( Law No. 8,142, of 12/28/1990 );

III – Basic Health Care Floor ( Law No. 8,142, of 12/28/1990 );

IV – Providing assistance to the population with medications for the treatment of people with HIV/AIDS and other sexually transmitted diseases ( Law No. 9,313, of 11/13/1996 );

V – Benefits of the General Social Security Regime;

VI – Professional Qualification Grant for Workers with Suspended Employment Contracts ( Provisional Measure nº 2,164-41, of 08/24/2001 );

VII – Share of States and DF Exporters in IPI Collection ( Complementary Law No. 61, of 12/26/1989 );

VIII – Direct Money at School ( Law No. 11,947, of 06/16/2009 );

IX – Grant Economic within the scope of Official Credit Operations and Financial Charges of the Union;

X – Bottom of Maintenance and Development of Basic Education and Valorization of Education Professionals – FUNDEB ( Amendment Constitutional nº 53, of 12/19/2006 ); (See Decree No. 10,621, of 2021)

XI – Bottom Special of Financial Assistance to Political Parties – Bottom Partisan;

XII – Complementation of the Union to the Bottom of Maintenance and Development of Basic Education and Valorization of Education Professionals – FUNDEB ( Amendment Constitutional nº 53, of 12/19/2006 ); (See Decree No. 10,621, of 2021)

XIII – Promotion of Pharmaceutical Assistance and Strategic Inputs in Basic Health Care ( Law No. 8,142, of 12/28/1990 );

XIV – Financial Incentive to States, the Federal District and Municipalities for Executing Health Surveillance Actions ( Law No. 8,142, of 12/28/1990 );

XV – Financial Incentive to States, the Federal District and Municipalities Certified for Health Surveillance ( Law No. 8,142, of 12/28/1990 );

XVI – Indemnities and Refunds relating to Program in Guarantee of Agricultural Activity – Proagro, incidents from the validity of the Law No. 8,171, of 01/17/1991 ;

XVII – Payment of the Salary Allowance Benefit ( Law No. 7,998, dated 01/11/1990 );

XVIII – Payment of Continuous Payment Benefit for the Elderly – LOAS ( Law No. 8,742, of 12/07/1993 );

XIX – Payment Continuous Payment Benefit for Persons with Disabilities – LOAS ( Law No. 8,742, of 12/07/1993 );

XX – Payment of Unemployment Insurance ( Law No. 7,998, dated 01/11/1990 );

XXI – Payment of Unemployment Insurance for Artisanal Fishermen ( Law No. 10,779, of 11/25/2003 );

XXII – Payment of Unemployment Insurance for Domestic Workers ( Law No. 10,208, of 03/23/2001 );

XXIII – Income Transfer Directly to Families in Conditions of Poverty and Extreme Poverty ( Law No. 10,836, of 01/09/2004 );

XXIV – Personal and Social Charges, except Employer Contribution to the Public Servants’ Social Security Plan;

XXV – Precatório, small value requisitions, sentences from dependent state-owned companies, sentences from political amnesties and sentences from international courts;

XXVI – Transfers to States and the Federal District of the Education Salary Quota ( art. 212, § 5, of the Constitution );

XXVII – Constitutional or legal transfers by revenue sharing;

XXVIII – Transfers of revenue from prediction contests ( Law No. 9,615, of 03/24/1998 – Pelé Law , It is Law No. 11,345, of 09/14/2006 );

XXIX – Benefits to civil servants, employees and military personnel, and their dependents, relating to expenses with food or meal allowances, pre-school assistance, medical and dental assistance and transport, funeral, prison and birth allowances, and family allowance;

XXX – Grant Economic to final consumers of the interconnected national electrical system ( Law No. 10,604, of 12/17/2002 );

XXXI – Subsidy for natural gas used to generate thermoelectric energy ( Law No. 10,604, of 12/17/2002 );

XXXII – Contribution to Bottom Guarantee-Harvest ( Law No. 10,700, of 07/09/2003 );

XXXIII – Complement of the monetary update of government resources Bottom in Guarantee of Service Time – FGTS ( Complementary Law nº 110, of 06/29/2001 );

XXXIV – Maintenance of the civil police, military police and military fire department of the Federal District, as well as financial assistance to this entity for the execution of public health and education services ( Law No. 10,633, of 12/27/2002 );

XXXV – Financial Incentive to States, the Federal District and Municipalities for Prevention and Qualification of Care in HIV/AIDS and other Sexually Transmitted Diseases and Viral Hepatitis ( Law No. 8,142, of 12/28/1990 );

XXXVI – Payment of Lifetime Monthly Income by Age ( Law No. 6,179, of 12/11/1974 );

XXXVII – Payment of Lifetime Monthly Income due to Disability ( Law No. 6,179, of 12/11/1974 );

XXXVIII – Payment of Unemployment Insurance to Workers Rescued from Conditions Similar to Slavery ( Law No. 10,608, of 12/20/2002 );

XXXIX – Psychosocial Rehabilitation Aid to Patients After Long Psychiatric Hospitalizations in the Unified Health System – Program "Back home" ( Law No. 10,708, of 07/31/2003 );

XL – Support for Acquisition and Distribution of Medicines (Strategic and Specialized Components, including blood products) of Pharmaceutical Assistance ( Law No. 8,142, of 12/28/1990 );

XLI – Special Education Grant paid to direct dependents of workers who were victims of the accident that occurred at the Alcântara Base ( Law No. 10,821, of 12/18/2003 );

XLII – Payment Special Legislation Benefits, involving special compensatory pensions, compensation for political amnestied individuals and Montepio Civil pensions;

XLIII – Support for School Transport ( Law No. 10,880, of 06/09/2004 );

XLIV – Expenses related to the application of revenue from charging for the use of water resources, to which the items I, III, IV and V of art. 12 of Law No. 9,433, of 01/08/1997 ( Law No. 10,881, of 06/09/2004 , It is Decree No. 7,402, of 12/22/2010 );

XLV – Transfers to States, Federal District and Municipalities for Export Compensation ( art. 91 of the Transitional Constitutional Provisions Act ); (See Decree No. 10,621, of 2021)

XLVI – Reimbursement to Brazilian Shipping Companies ( Law No. 9,432, dated 01/08/1997 , 10,893, of 07/13/2004 , It is 11,482, of 05/31/2007 );

XLVII – Comprehensive and free legal assistance to needy citizens ( art. 5th, item LXXIV, of the Constitution );

XLVIII – Reimbursement of Resources Paid by Concessionaires and Licensees of Public Electricity Distribution Services (Law No. 12,111, of 12/09/2009 );

XLIX – Payment compensation to electricity concessionaires for Investments linked to reversible assets not yet amortized or depreciated ( Law No. 12,783, of 01/11/2013 );

L – Immunobiologicals for Disease Prevention and Control (Law No. 6,259, of 10/30/1975 , It is Law No. 8,080, of 09/19/1990 );

LI – Decentralized Management Index Program Bolsa Família – IGD ( Law No. 12,058, of 10/13/2009 );

LII – Granting of Special Education Scholarships to Dependents of Armed Forces Soldiers who died in Haiti ( Law No. 12,257, of 06/15/2010 );

LIII – Remission of Debts arising from Rural Credit Operations ( Law No. 12,249, of 06/11/2010 );

LIV – Compensation to Bottom of the General Social Security Regime – FRGPS ( Law No. 12,546, of 12/14/2011 );

LV – Armed Forces Military Uniform ( subparagraph “h” of item IV of art. 50 of Law No. 6,880, of 12/09/1980 , art. 2nd of Provisional Measure nº 2.215-10, of 08/31/2001 , It is arts. 61 to 64 of Decree No. 4,307, of 07/18/2002 ) and the former Territories ( subparagraph “d” of item I of art. 2nd combined with the art. 65 of Law No. 10,486, of 07/04/2002 );

LVI – Compensation due to permanent position holders of Careers and Special Position Plans, working in units located in strategic locations linked to the prevention, control, supervision and repression of cross-border crimes ( Law No. 12,855, of 09/02/2013 );

LVII – Complementary Financial Assistance and Financial Incentive to States, the Federal District and Municipalities – Community Health Agents/ACS ( art. 198, § 5, of the Constitution It is art. 9º-C of Law No. 11,350, of 10/05/2006 );

LVIII – Complementary Financial Assistance and Financial Incentive to States, the Federal District and Municipalities – Agents to Combat Endemic Diseases/ACE ( art. 198, § 5, of the Constitution It is art. 9º-C of Law No. 11,350, of 10/05/2006 );

LIX – Movement of Armed Forces Soldiers ( subparagraphs “b” and “c” of item I of art. 2nd combined with item X and subparagraph “a” of item XI of art. 3rd of Provisional Measure nº 2.215-10, of 08/31/2001 ) and the former Territories ( subparagraphs “b” and “c” of item I of art. 2nd combined with the art. 65 of Law No. 10,486, of 07/04/2002 );

LX – Family Allowance and Representation Compensation Abroad owed to public servants and military personnel serving abroad ( art. 8th of Law No. 5,809, of 10/10/1972 );

LXI – Brazilian Airspace Control System – SISCEAB (art. 21, item XII, item “c”, of the Constitution, combined with the art. 18, items I and II, of Complementary Law No. 97/1999 It is art. 8th of Law No. 6,009/1973 );

LXII – Bottom National Penitentiary – Funpen ( Complementary Law No. 79, of 01/07/1994 , and ADPF 347/DF, 2015);

LXIII – Expenses of Bottom National Public Security – FNSP ( Law No. 10,201, of 02/14/2001 , Law No. 13,756, of 12/12/2018 , Decree No. 9,609, of 12/12/2018 , and Precautionary Measure in Original Civil Action No. 3,329/DF);

LXIX – Expenses related to the maintenance and expansion of the maritime, river and lake beacon network ( art. 21, item XII, paragraph “d”, of the Constitution , combined with the art. 17, items I and II, of Complementary Law No. 97/1999 , Article 2 It is 6th of Decree-Law 1,023/1969 It is Article 1 of Decree No. 70,198/1972 ); It is

LXX – (VETOED).

Section II

Financial expenses that constitute constitutional or legal obligations of the Union

I – Financing of Economic Development Programs by BNDES ( art. 239, § 1, of the Constitution );

II – Employer Contribution to the Public Servant Social Security Plan (Personnel and Social Charges);

III – Debt service; It is

IV – Financing within the scope of the Constitutional Financing Funds of the North – FNO, the Northeast – FNE and the Central-West – FCO ( Law No. 7,827, of 09/27/1989 ).

Section III

Other expenses excepted

I – Acquisition of Fighter Aircraft and Related Systems – Project FX-2 ( Federal Constitution, art. 142, caput ; Complementary Law nº 97, of 06/09/1999 , amended by Complementary Law nº 136, of 08/25/2010; It is Decree No. 6,703, of 12/18/2008 );

II – Program of Submarine Development (PROSUB) and Program Navy Nuclear (PNM);

III – Registration and Inspection Activities of Controlled Products ( Federal Constitution, art. 142, caput ; Complementary Law No. 97, of June 9, 1999 ; Law No. 4,615, of April 15, 1965 ; Decree No. 3,665, of November 20, 2000 ; Law No. 10,826, of December 22, 2003 ; Decree No. 5,123, of July 1, 2004 ; Law No. 10,834, of December 29, 2003 );

IV – (VETOED);

V – Expenses for the Acquisition of a 10 to 20 Ton Military Tactical Freighter. – Project KC – 390 – Program: 2058 / Action: 14XJ;

VI – Expenses for the Development of a 10 to 20 Ton Military Tactical Freighter. – Project KC-X – Program: 2058 / Share: 123B;

VII – Expenses for the Implementation of the ASTROS 2020 Strategic Defense System;

VIII – Expenses for the acquisition of the Army’s Guarani armored vehicle;

IX – Expenses for the Implementation of the Integrated Border Monitoring System – SISFRON;

X – (VETOED);

XI – (VETOED);

XII – (VETOED);

XIII – (VETOED);

XIV – (VETOED);

XV – (VETOED);

XVI – (VETOED);

XVII – (VETOED);

XVIII – (VETOED);

XIX – (VETOED);

XX – (VETOED);

XXI – (VETOED);

XXII – (VETOED);

XXIII – Resources of the Bottom National Scientific and Technological Development – FNDCT;

XXIV – (VETOED);

XXV – (VETOED);

XXVI – (VETOED);

XXVII – (VETOED);

XXVIII – (VETOED);

XXIX – (VETOED);

XXX – (VETOED);

XXXI – (VETOED);

XXXII – (VETOED);

XXXIII – (VETOED);

XXXIV – (VETOED);

XXXV – (VETOED);

XXXVI – (VETOED);

XXXVII – (VETOED);

XXXVIII – (VETOED);

XXXIX – (VETOED);

XL – (VETOED);

XLI – (VETOED);

XLII – (VETOED);

XLIII – (VETOED);

XLIV – (VETOED);

XLV – (VETOED);

XLVI – (VETOED);

XLVII – (VETOED);

XLVIII – (VETOED);

XLIX – (VETOED);

L – (VETOED);

LI – (VETOED);

LII – (VETOED);

LIII – (VETOED);

LIV – (VETOED);

LV – (VETOED);

LVI – (VETOED);

LVII – (VETOED);

LVIII – (VETOED);

LIX – (VETOED);

LX – (VETOED);

LXI – (VETOED);

LXII – (VETOED)

LXIII – (VETOED);

LXIV – (VETOED);

LXV – Expenses allocated to Public Security, understood as those belonging to the bodies listed in art. 144, of the Federal Constitution or belonging to the actions of the National Public Security Plan;

LXVI – (VETOED);

LXVII – (VETOED); It is

LXVIII – (VETOED).

Download to attachment IV.1

Download for Annex IV.2

Download to attachment V

ANNEX VI

Objectives of Monetary, Credit and Exchange Policies

( Art. 4 ^O , § 4 ^O , of Complementary Law no. ^O 101, of May 4, 2000 )

Annex to Message of the Budgetary Guidelines Law for 2021, in compliance with the provisions of art. 4th, § 4th of Complementary Law No. 101, of 2000: "A Message to forward the Project of the Union will present, in a specific annex, the objectives of the monetary, credit and exchange rate policies, as well as the parameters and projections for its main aggregates and variables, and also the inflation targets, for the following year. ”

Monetary, credit and exchange rate policies aim to achieve, by the Central Bank of Brazil (BCB), the inflation target set by the National Monetary Council (CMN); the maintenance of prudential and regulatory conditions so that the expansion of the credit market occurs in an environment that ensures the stability of the National Financial System (SFN); and the preservation of the floating exchange rate regime, respectively. The achievement of these objectives must observe the evolution of the Brazilian economy, in line with the cyclical measures implemented.

In 2019, the consolidation of inflation around the target and the anchoring of expectations allowed for a consistent reduction in the basic interest rate (Selic). The reduction cycle began in October 2016, after a period of fifteen months in which the basic rate was at 14.25% per year. The decreases continued until May 2018, when the Selic reached 6.5% per year. It was understood, at that time, , that the decision reflected the change in the balance of risks for prospective inflation that primarily involved a reversal of the external scenario for emerging economies, making the scenario more challenging.

The basic interest rate was maintained at 6.50% pa until the start of a new cycle of cuts at the July 2019 meeting. At that meeting (224th Copom meeting), the Committee assessed that the economic situation with anchored inflation expectations, inflation measures underlying at comfortable levels, projections that indicated inflation in 2020 around or below the target and a high degree of idleness in the economy prescribed a stimulative monetary policy, that is, with interest rates below the structural rate. Additionally, contributing to the Copom's decision was the assessment that the pension reform, approved by the Chamber of Deputies in the middle of the year, would contribute to the gradual reduction of the economy's structural interest rate to the extent that it would reduce the growth rate of government spending. government, increasing public savings, would generate incentives to increase the population's savings rate, and improve prospects for Sustainability Supervisor.

Regarding the international situation in 2019, the scenario remained relatively favorable for emerging economies. On the one hand, central banks of several economies, including some central ones, provided additional monetary stimuli, which contributed to the loosening of global financial conditions. Despite a more favorable balance of risks, uncertainties remained related to the sustainability of global growth, the trade dispute between the USA and China and the outcome of Brexit. With the synchronized action of the central banks of advanced and emerging countries to adjust monetary policies, global financial conditions show relative relaxation, with the recovery of international investors' risk appetite for higher return assets in advanced and emerging economies

For 2020 and 2021, monetary policy will continue to be guided in a manner consistent with the inflation targeting system, with the objective of maintaining monetary stability. The inflation target set for 2020 is 4.0%, with a tolerance interval of 1.5 percentage points (pp), as established by the Resolution CMN nº 4,582, of June 29, 2017. For 2021, the inflation target was set at 3.75%, with the same tolerance interval as in 2020 (Resolution CMN nº 4,582, of June 26, 2018).

In 2019, the total credit stock of the National Financial System (SFN) grew by 6.5%, in line with the gradual recovery of economic activity. In December 2019, the balance reached R$3,478.3 billion, representing 48.0% of GDP (47.4% in Dec/2018). The evolution of the credit portfolio was mainly influenced by operations with free resources, which registered an expansion of 14.1% in the year, with increases of 16.6% and 11.1% in the individual and legal entity segments, respectively. The balance of operations with earmarked resources fell for the fourth consecutive year (-2.4%), reflecting the 14.0% decline in modalities aimed at legal entities, which overlapped with the 6.6% increase in credit to individuals.

The stock of credit to individuals increased by 11.9% in the year, with Emphasis for expansion in vehicle financing (19.6%), payroll loans (14.1%) and real estate financing (6.6%). The credit balance in the legal entities segment recorded a slight decline (-0.1%), with more pronounced growth in the types of bill discounts (25.8%), vehicle financing (79.1%) and working capital (4. 8%).

In line with the recent evolution of the basic interest rate, the Credit Cost Indicator (ICC), which measures the average cost of open credit operations, regardless of the date of contracting, maintained the downward trend that began in 2017, reaching 20 .3% pa in December 2019 (-0.1 pp in twelve months) .

The average interest rate on new SFN operations reached 22.6% pa in December 2019, decreasing 0.3 pp compared to December 2018. The average interest rate on new contracts with free resources, which better reflects the effects of the cycle monetary policy, ended 2019 at 33.4% pa (-1.6 pp in twelve months and -6.1 pp in 24 months), the lowest value since December 2013 (32.4% pa).

For 2020, growth of 4.8% in the total balance of credit operations in the National Financial System is projected, with an expansion of 8.2% in the free credit segment and stability in the targeted credit portfolio.

External sector indicators in 2019 reflected the decline in soybean exports to China and manufactured goods to Argentina; the gradual resumption of Brazilian economic growth; and the impact of statistical revisions on the series.

O deficit in current transactions in 2019 it reached 2.7% of GDP (US$49.5 billion), compared to 2.2% of GDP (US$41.5 billion) in 2018. It should be noted that the increase in the deficit is associated with the incorporation of revised statistics in the accounts of services and primary income and the deterioration of the trade balance, influenced by the decline in exports. O deficit continues to be largely financed by the significant net inflow of direct investment into the country (IDP), which at the end of the year represented 4.3% of GDP (US$78.6 billion), at the same time that total international reserves indicate low vulnerability, in as the volume of international reserves represented 19.4% of GDP (US$356.9 billion) or 23.1 months of imports of goods.

The need for external financing – sum of the result in current transactions and net flows of Investments in the country – recorded financing surpluses of US$29.1 billion, equivalent to 1.6% of GDP, indicating that the situation remains favorable in terms of financing the external sector deficit.

The evolution of current transactions in 2019 mainly reflected the reduction in the trade balance balance, which presented surplus of US$40.8 billion in 2019, compared to surplus of US$53.0 billion in 2018. Exports reached US$225.8 billion while imports stood at US$185.0 billion, respective reductions of 5.7% and 0.8% compared to the previous year. The decline in exports reflects the reduction in global demand, reflecting the tensions of the trade war between the United States and China, as well as the economic crisis in Argentina and the decline in Chinese soybean imports due to African swine fever. In terms of imports, EmphasisThere was a reduction in purchases of products from the automotive sector and oil platforms.

The services account presented net expenditures of US$35.1 billion in 2019, slightly below that recorded in 2018 (US$35.7 billion) while the deficit in primary income reached US$56.1 billion compared to US$58.8 billion in the previous year.

The net inflow of direct investment in the country (IDP), the main source of financing for Brazilian external accounts, reached US$78.6 billion in 2019, compared to US$78.2 billion in 2018. The composition of the net inflows of these Investments in 2019 it was similar to that observed in 2018, with greater importance of equity participation operations (US$68.0 billion). Thus, as mentioned, the net inflows of direct investment into the country (IDP), which corresponded to 4.3% of GDP, easily exceeded the current transaction deficit of the period (2.7% of GDP).

At the end of 2019, international reserves totaled US$356.9 billion in the cash concept, a reduction of US$17.8 billion compared to the end of the previous year. The decrease in the stock of international reserves is related to the Central Bank's strategy of selling foreign currency on the spot market to provide liquidity to the market in a year of negative exchange rate flow. On the side of the factors that influenced the increase in inventory, we highlight the revenue from Remuneration of reserves of US$7.5 billion, and gains from price changes of US$7.9 billion. The stock of reserves, equivalent to 19.4% of GDP, remains at a comfortable level.

The prospects for 2020 are for a slight reduction in deficit in current transactions, projected at 2.5% of GDP, compared to 2.7% of GDP in 2019. The estimated reduction is due to decreases in deficit in the services (-14.0%) and primary income (-18.4%) accounts, resulting from the devaluation of the real against the US dollar, the restrictions on travel generated by the fight against the spread of COVID-19 and the reductions in estimates of growth in domestic activity and profitability of Brazilian companies. Finally, considering the more challenging external scenario with the spread of the economic impacts of COVD-19, lower global growth and a weakening of international trade are expected. These factors should contribute to a reduction in the net attraction of IDP to US$60.0 billion in 2020, a drop of US$18.6 billion in relation to 2019. It is noteworthy that the net flow of IDP (3.7% of GDP) will continue at this level high, largely financing the deficit projected current transactions for the year.

Within the scope of public accounts, the Public sector consolidated presented deficit of R$61.9 billion (0.9% of GDP), lower than the official target of deficit of R$132 billion. The Central Government contributed to the primary result deficit of R$88.9 billion, while regional governments and state-owned companies recorded surpluses of R$15.2 billion and R$11.8 billion respectively. It is important to highlight that the Federal Government contributed surplus of R$124.9 billion, surpassed by deficit of R$213.2 billion from the General Social Security Regime (RGPS).

The nominal result of the Public sector composed deficit of R$429.2 billion, corresponding to 5.9% of GDP, of which 5.0 pp represents the appropriation of nominal interest and 0.9 pp of primary result deficit . The drop in nominal interest calculated for the Central Government represented a reduction of 0.2 pp of GDP in relation to 2018, reflecting, as mentioned, the fall in the Selic rate and the maintenance of consumer inflation at a relatively low level, as well as the effects tax arising from advance payments by BNDES and CEF.

A Net Debt of Public sector (DLSP), which covers the three spheres of government (federal, state and municipal), state-owned companies in the Public sector non-financial sector (except Petrobras and Eletrobras) and the Central Bank, totaled R$ 4,041.8 billion in 2019, reaching 55.7% of GDP compared to 53.6% in 2018. deficit of the federal government, including the RGPS, was responsible for the 2.8 pp increase in debt GDP, in contrast to the 0.5 pp reduction in the Central Bank's result. In turn, state governments and state-owned companies contributed to the decline by 0.2 pp and 0.1 pp, respectively. For the Federal Government's net debt position at the end of 2019, which represented 45.8% of GDP, the following stand out: (i) the growth of 2.5 pp of GDP in the amount of Securities Debt in the market, the main form of financing the public deficit; (ii) the reduction of 1.7 pp of GDP in federal credits with BNDES, due to early returns of loans to the official bank; and (iii) negative variation of 1.7 pp of GDP in the relationship accounts with the BCB, which are canceled out in the consolidation of the Public sector.

It is important to highlight that the Gross Debt of the General Government, which includes the Federal Government, Institute National Social Security (INSS), state and municipal governments, reached 75.8% of GDP in December 2019, compared to 76.5% in December 2018. The behavior of Public debt was benefited by the monetary easing of the period which contributed, together with some structuring economic policy measures, to the more benign behavior of these fiscal indicators in relation to what had been projected in the Budgetary Guidelines Law ( Law No. 13,707, of August 14, 2018 ). Among such measures, the anticipated return of R$100 billion by the National Bank for Economic and Social Development (BNDES) and the return of R$11.4 billion in hybrid capital and debt instruments by Caixa Econômica Federal (CEF) within the scope of loans granted by National treasure.

More recently, considering data from the first two months, economic activity indicators showed signs compatible with the consistent recovery of the Brazilian economy, despite the high level of idleness in production factors. Inflation behavior remained favorable, with several measures of underlying inflation at comfortable or low levels, including the components most sensitive to the economic cycle and monetary policy.

However, the Covid-19 pandemic, with severe impacts on the Brazilian and global economy, is expected to significantly affect the external and domestic economic scenarios in 2020. Although the extent of the impacts of this event on the economy is still uncertain, there is consensus that the activity economy should show a temporary contraction due to the measures necessary to contain the pandemic.

ANNEX VII

LIST OF REAL ESTATE OWNED BY Institute NATIONAL COLONIZATION AND AGRARIAN REFORM
– INCRA AVAILABLE FOR DISPOSAL ( § 2 of art. 21 of Law No. 13,001, of June 20, 2014 )

1 . Land: SHIN QI 03 Conjunto 05 Lot 09, Brasília-DF – 776.00 m², (Urban Perimeter Property);

2. Land: SHIN Quadra 01 Conjunto 05 Lot 09, Brasília-DF – 633.33m², (Urban Perimeter Property);

3. Land: SHIN Quadra 01 Conjunto 06 Lot 14, Brasília-DF – 556.67m², (Urban Perimeter Property);

4. Land: SHIN Quadra 01 Conjunto 08 Lot 11, Brasília-DF – 600.00m², (Urban Perimeter Property);

5. Land: SHIN Quadra 03 Conjunto 07 Lot 11 Brasília-DF – 600.00m², (Urban Perimeter Property);

6. Land: SHIN Quadra 03 Conjunto 08 Lot 03, Brasília-DF – 733.33m², (Urban Perimeter Property);

7. Land: SHIN Quadra 03 Conjunto 08 Lot 16, Brasília-DF – 533.33m², (Urban Perimeter Property);

8. Land: SHIN Quadra 05 Conjunto 02 Lot 16, Brasília-DF – 533.00m², (Urban Perimeter Property);

9. Land: SHIN Quadra 05 Conjunto 04 Lot 04, Brasília-D, 733.33m², (Urban Perimeter Property);

10. Land: SHIN Quadra 05 Conjunto 05 Lot 15, Brasília-DF – 533.33m², (Urban Perimeter Property);

11. Land: SHIN Quadra 05 Conjunto 06 Lot 18, Brasília-DF – 847.92m², (Urban Perimeter Property);

12. Land: SHIN Quadra 05 Conjunto 07 Lot 04, Brasília-DF – 733.33m², (Urban Perimeter Property);

13. Land: SHIN Quadra 01 Conjunto 07 Lot 22, Brasília-DF – 540.00m², (Urban Perimeter Property);

14. Land: SHIN Quadra 01 Conjunto 08 Lot 08, Brasília-DF – 776.00m², (Urban Perimeter Property);

15. Land: SHIN Quadra 01 Conjunto 02 Lot 12, Brasília-DF – 776.00m², (Urban Perimeter Property);

16. Land: SHIN Quadra 01 Conjunto 02 Lot 14, Brasília-DF – 776.00m², (Urban Perimeter Property);

17. Land: SHIN Quadra 03 Conjunto 03 Lot 04, Brasília-DF – 776.00m², (Urban Perimeter Property);

18. Land: SHIN Quadra 03 Conjunto 03 Lot 11, Brasília-DF – 540.00m², (Urban Perimeter Property);

19. Land: SHIS Quadra 28 Conjunto 08 Lot 17, Brasília-DF – 776.00m², (Urban Perimeter Property);

20. Land: SHIS Quadra 26 Conjunto 06 Lot 17, Brasília-DF – 540.00m², (Urban Perimeter Property);

21. Land: SHIS Quadra 21 Conjunto 06 Lot 06, Brasília-DF – 800.00m², (Urban Perimeter Property);

22. Land: SHIS Quadra 21 Conjunto 06 Lot 05, Brasília-DF – 800.00m², (Urban Perimeter Property);

23. Land: SHIS Quadra 28 Conjunto 15 Lot 10, Brasília-DF – 776.00m², (Urban Perimeter Property);

24. Land: SHIS Quadra 28 Conjunto 08 Lot 07, Brasília-DF – 776.00m², (Urban Perimeter Property);

25. Land: SHIS Quadra 28 Conjunto 10 Lot 12, Brasília-DF – 776.00m², (Urban Perimeter Property);

26. Land: SHIS Quadra 28 Conjunto 10 Lot 06, Brasília-DF – 776.00m², (Urban Perimeter Property);

27. Land: SHIS Quadra 28 Conjunto 06 Lot 09, Brasília-DF – 776.00m², (Urban Perimeter Property);

28. Land: SHIS Quadra 28 Conjunto 06 Lot 05, Brasília-DF – 776.00m², (Urban Perimeter Property);

29. Land: SHIS Quadra 26 Conjunto 11 Lot 07, Brasília-DF – 776.00m², (Urban Perimeter Property);

30. Land: SHIS Quadra 26 Conjunto 11 Lot 10, Brasília-DF – 776.00m², (Urban Perimeter Property);

31. Land: SHIS Quadra 28 Conjunto 07 Lot 03, Brasília-DF – 776.00m², (Urban Perimeter Property);

32. Land: SHIS Quadra 26 Conjunto 09 Lot 18, Brasília-DF – 776.00m², (Urban Perimeter Property);

33. Land: SHIS Quadra 28 Conjunto 04 Lot 07, Brasília-DF – 776.67m², (Urban Perimeter Property);

34. Land: SHIS Quadra 28 Conjunto 04 Lot 09, Brasília-DF – 733.33m², (Urban Perimeter Property);

35. Land: SHIS Quadra 28 Conjunto 05 Lot 18, Brasília-DF – 1,032.91m², (Urban Perimeter Property);

36. Land: SHIS Quadra 28 Conjunto 07 Lot 02, Brasília-DF – 1,312.50m², (Urban Perimeter Property);

37. Land: SHIS Quadra 28 Conjunto 07 Lot 09, Brasília-DF – 733.33m², (Urban Perimeter Property);

38. Land: SHIS Quadra 28 Conjunto 08 Lot 08, Brasília-DF – 766.67, m², (Urban Perimeter Property);

39. Land: SHIS Quadra 28 Conjunto 08 Lot 10, Brasília-DF – 733.33m², (Urban Perimeter Property);

40. Land: SHIS Quadra 28 Conjunto 09 Lot 16, Brasília-DF – 633.33m², (Urban Perimeter Property);

41. Land: SHIS Quadra 26 Conjunto 03 Lot 24, Brasília-DF – 540.00m², (Urban Perimeter Property);

42. Land: SHIS Quadra 26 Conjunto 01 Lot 13, Brasília-DF – 776.00m², (Urban Perimeter Property);

43. Land: SHIS Quadra 26 Conjunto 04 Lot 01, Brasília-DF – 776.00m², (Urban Perimeter Property);

44. Land: SHIS Quadra 26 Conjunto 04 Lot 20, Brasília-DF – 1,320.00m², (Urban Perimeter Property);

45. Land: SHIS Quadra 26 Conjunto 07 Lot 19, Brasília-DF – 1,320.00m², (Urban Perimeter Property);

46. Land: SHIS Quadra 26 Conjunto 04 Lot 17, Brasília-DF – 540.00m², (Urban Perimeter Property);

47. Land: SHIS Quadra 26 Conjunto 06 Lot 18, Brasília-DF – 540.00m², (Urban Perimeter Property);

48. Land: SHIS Quadra 26 Conjunto 09 Lot 06, Brasília-DF – 776.00m², (Urban Perimeter Property);

49. Land: SHIS Quadra 26 Conjunto 09 Lot 09, Brasília-DF – 776.00m², (Urban Perimeter Property);

50. Land: SAUS Quadra 04 Lot 05, Brasília-DF – 675.00m², (Urban Perimeter Property);

51. Land: SAUS Quadra 04 Lot 06, Brasília-DF – 675.00m², (Urban Perimeter Property);

52. Store: SCLS 307, Block “A”, store 03, Brasília-DF – built area: 116.20 m², land area: 70.00 m², (Urban Perimeter Property);

53. House: QNJ 44 House 23, Brasília-DF – built area: 59.85m², land area: 250.00m², Functional Residential Property;

54. House: QNJ 46 House 34, Brasília-DF – built area: 59.85m², land area: 250.00m², Functional Residential Property;

55. House: QNJ 42 House 23, Brasília-DF – built area: 59.85m², land area: 250.00m², Functional Residential Property;

56. House: QNJ 46 House 06, Brasília-DF – built area: 59.85m², land area: 250.00m², Functional Residential Property;

57. Apartment: SQS 202 Block J Apartment 502, Brasília-DF – built area: 280.09m², Functional Residential Property;

58. Apartment: SQS 405 Block L Apartment 108, Brasília-DF – 77.64m², Functional Residential Property;

59. Apartment: SQS 406 Bloco P Apartment 305, Brasília-DF – 117.53m², Functional Residential Property;

60. Apartment: SQS 415 Block I Apartment 307, Brasília-DF – 124.77m², Functional Residential Property;

61. Apartment: SQS 415 Block I Apartment 108, Brasília-DF – 124.77m², Functional Residential Property;

62. Apartment: SQS 416 Block D Apartment 203, Brasília-DF – 77.72m², Functional Residential Property;

63. Apartment: SQS 416 Block D Apartment 205, Brasília-DF – 77.72m², Functional Residential Property;

64. Apartment: SQS 416 Block D Apartment 206, Brasília-DF – 77.72m², Functional Residential Property;

65. Apartment: SQS 416 Bloco S Apartment 107, Brasília-DF – 124.77m², Functional Residential Property;

66. Apartment: SQS 416 Bloco S Apartment 203, Brasília-DF – 124.77m², Functional Residential Property;

67. Apartment: SQS 416 Bloco S Apartment 205, Brasília-DF – 124.77m², Functional Residential Property;

68. Apartment: SQN 215 Block A Apartment 609, Brasília-DF – 77.72m², Functional Residential Property;

69. Apartment: SQS 308 Block H Apartment 102, Brasília-DF – 76.39m², Functional Residential Property;

70. Apartment: SQS 315 Block E Apartment 104, Brasília-DF – 102.82m², Functional Residential Property;

71. Apartment: SQS 315 Block E Apartment 207, Brasília-DF – 102.82m², Functional Residential Property;

72. Apartment: SQS 315 Block H Apartment 503, Brasília-DF – 215.00m², Functional Residential Property;

73. Apartment: SQS 405 Bloco P Apartment 207, Brasília-DF – 122.61m², Functional Residential Property;

74. Apartment: SQS 406 Bloco P Apartment 301, Brasília-DF – 117.53m², Functional Residential Property;

75. Apartment: SQS 408 Bloco P Apartment 204, Brasília-DF – 112.00m², Functional Residential Property;

76. Apartment: SQS 408 Bloco P Apartment 303, Brasília-DF – 112.00m², Functional Residential Property;

77. Apartment: SQS 415 Block I Apartment 308, Brasília-DF – 112.00m², Functional Residential Property; It is

78. Land: SHIN QL 03 Conjunto 05 Lot 09, Brasília-DF – 633.33m², (Urban Perimeter Property).

ANNEX VIII

PRIORITIES AND GOALS

(VETOED)

LAW No. 14,116, OF DECEMBER 31, 2020

THE PRESIDENT OF THE REPUBLIC I make it known that the National Congress decrees and I promulgate, in accordance with paragraph 5 of art. 66 of the Federal Constitution, the following vetoed part of Law No. 14,116, of December 31, 2020:

“Art. 7th …………………………………………………………………………………………………..

……………………………………………………………………………………………………………………

§ 4 ……………………………………………………………………………………………………………………………

…………………………………………………………………………………………………………………….

II – …………………………………………………………………………………………………………….

…………………………………………………………………………………………………………………….

w) …………………………………………………………………………………………………………..

……………………………………………………………………………………………………………………

3. of Permanent Commission of the Federal Senate, the Chamber of Deputies and Commission permanent joint of the National Congress (RP 8); It is

4. of General Rapporteur of Project of annual budget law that promote changes in programs contained in the Project budget law or inclusion of new ones, excluding those of a technical nature (RP 9);

…………………………………………………………………………………………………………………………”

“Art. 12. ……………………………………………………………………………………………….

…………………………………………………………………………………………………………………….

XXVII – expenses related to water supply, sewage, solid waste management and sanitation in municipalities with up to 50,000 inhabitants, regardless of RIDE or Metropolitan Region, within the scope of Funasa.

…………………………………………………………………………………………………………………….”

“Art. 21. ……………………………………………………………………………………………….

…………………………………………………………………………………………………………………….

§ 3 ……………………………………………………………………………………………………………………….

…………………………………………………………………………………………………………………….

II – they will maintain records of projects under their supervision, by State or Federal District, at least with information on cost, physical and financial execution and location.”

“Art. 23. ……………………………………………………………………………………………….

……………………………………………………………………………………………………………………

§ 2 ……………………………………………………………………………………………………………………………

…………………………………………………………………………………………………………………….

II – the measures adopted and to be adopted with the aim of reducing the need to carry out credit operations during budget execution.

……………………………………………………………………………………………………………………

“Art. 64. ……………………………………………………………………………………………….

……………………………………………………………………………………………………………………

§ 23. The provisions of § 18 may be applied to expenses classified with primary result indicator 8 (RP 8) or 9 (RP 9), provided that it is duly justified by the sectoral body.

……………………………………………………………………………………………………………………..”

“Art. 66. …………………………………………………………………………………………………

………………………………………………………………………………………………………………………

§ 5 The commitment will cover all or part of the work that can be carried out in the Financial Year or within the validity period of the Remains to Pay.”

“Art. 67. ………………………………………………………………………………………………..

……………………………………………………………………………………………………………………..

§ 3 In the cases provided for in items I and II of § 2 of this article, the commitment of programs classified as RP 6, RP 7, RP 8 and RP 9 will be carried out, with the environmental license and the Project engineering be provided within the deadline for Resolution from the Suspension Clause.”

“Art. 71. …………………………………………………………………………………………………

Single paragraph. The amendments directed to the programming of the Ministry of Regional Development and the Ministry of Agriculture, Livestock and Supply may allocate resources for any funding programming of a discretionary nature, including when intended for voluntary transfers.”

“Art. 74. ……………………………………………………………………………………………….

…………………………………………………………………………………………………………………….

§ 7 The amendments directed to the Ministry of Education's programming may allocate resources for any funding programming of a discretionary nature, including when destined for private entities of a philanthropic, community or confessional nature, in accordance with the law.”

“Art. 76. ………………………………………………………………………………………………….

§ 1º To the programs referred to in the 'caput' the provisions of art apply. 166-A of the Constitution, preferably favoring ongoing projects.

…………………………………………………………………………………………………………………….”

“Art. 81. …………………………………………………………………………………………………..

I – …………………………………………………………………………………………………………..

…………………………………………………………………………………………………………………….

c) construction, expansion or completion of works;

……………………………………………………………………………………………………………………..

§ 8 ……………………………………………………………………………………………………………………………

…………………………………………………………………………………………………………………….

II – Collaboration Term or development, observing the provisions of Law No. 13,019, of 2014, its regulations and other applicable rules;

III – Health insurance or other similar instrument signed with a philanthropic or non-profit entity in accordance with the provisions of § 1 of art. 199 of the Constitution, observing the legal provisions applicable to the transfer of resources to the private sector.

……………………………………………………………………………………………………………………..”

“Art. 84. …………………………………………………………………………………………………

……………………………………………………………………………………………………………………..

§ 2 The issuance of Note of Commitment, carrying out resource transfers and signing the instruments referred to in the 'caput' will not depend on the compliance status of the Municipality of up to 50,000 (fifty thousand) inhabitants, identified in registries or financial, accounting and tax information systems.”

“Art. 93. …………………………………………………………………………………………………..

……………………………………………………………………………………………………………………..

§ 8 Official federal financial institutions and bodies and entities of the Federal Public Administration responsible for financial transfers must observe, within the scope of the execution of agreements, transfer contracts or similar instruments, the maximum period of 90 (ninety) days for sending and approval of the Synthesis of Project Approved – SPA.

§ 9º The SPA will only be required in cases of execution of works and engineering services that involve transfers in an amount equal to or greater than R$ 10,000,000.00 (ten million reais).”

“Art. 151. …………………………………………………………………………………………………………………….

§ 1 ……………………………………………………………………………………………………………………………..

I – …………………………………………………………………………………………………………….

r) by January 31 of each year, the annual report, referring to the previous year, of the budget execution of Orçamento Mulher; It is

s) updated statement that makes it possible to identify budget schedules related to government programs that adopt a name different from that contained in the classification elements of the annual budget law;

……………………………………………………………………………………………………………………………”

“Art. 158. …………………………………………………………………………………………………………………….

……………………………………………………………………………………………………………………..

III – develop a methodology for monitoring programs and actions aimed at women with a view to calculating and disseminating the Women’s Budget.”

Brasília, March 26, 2021; 200th of Independence and 133rd of the Republic.

JAIR MESSIAS BOLSONARO

 This text does not replace that published in the DOU of 3/26/2021 – Extra edition*