O que é Transferência Fundo a Fundo e porque é o mecanismo mais adequado para Captação de Recursos para Pequenas Instituições Sem Fins Lucrativos
The first thing we need to do is try to demystify federal budget legislation. Indeed, the legislation that regulates the General Budget of the Union, I will henceforth use the acronym OGU, is not so easy to understand because of its complexity, size, the many linked infra-constitutional legislations and mainly because, as it is a huge annual budget, the legislations end up not being able to cover all the technical details, despite the legislations being They put a lot of effort into trying to specify all the details and technical intricacies in these legislation, which actually ends up confusing more than actually explaining and clarifying.
But well, if YOU DON'T WANT TO READ THE WHOLE TEXT pode parar nos dois parágrafos seguintes, onde consta toda a explicação do, porque a TRANSFERÊNCIA FUNDO A FUNDO é a transferência mais simples para as ORGANIZAÇÕES DA SOCIEDADE CIVIL – OSCS, SEM FINS LUCRATIVOS.
Our theme here is specifically the Fund to Fund Transfer and because this system constitutes the most appropriate mechanism for Fund-raising for Small Non-Profit Institutions? And more information BASIC is: because it is SIMPLER MECHANISM in resource transfer of Federal Public Power to the Organizações da Sociedade Civil – OSCs, Sem Fins Lucrativos.
He is SIMPLER, because it is a resource decentralization mechanism governed by specific laws that are characterized by the TRANSFER DIRECTLY, between different governmental bodies, WITHOUT REQUIRING THE CELEBRATION OF AGREEMENTS, i.e, IDEPENDS ON CELEBRATION OF AGREEMENT, ADJUSTMENT, AGREEMENT OR CONTRACT. That last sentence is the CAT LEAP, is the key to understanding why the Transfers from Fundo a Fundo are so interesting for CSOs. It is a transfer of resources that does not require the formalization of a Health insurance.
READY, THAT'S ENOUGH, IF YOU DON'T WANT IT, YOU DON'T NEED TO READ ANY MORE. THIS IS THE CORRECT ANSWER, but if you want, feel free.
E o que necessariamente é um convênio? Um convênio é um acordo firmado entre uma public administration entity federal and a state, district or municipal public entity of the direct administration or indirect or private non-profit entities, for achievement of objectives of common interest between participants (called participants).[1] They are not equipped with legal personality, as they depend on the will of each person and are not binding, that is, they do not lead to legal obligations.[1] At the federal level, the topic is partially regulated by the Decree No. 6,170/2007, which deals exclusively with onerous agreements. Matter is also regulated by Ordinance No. 127/2008 which gives other details from the perspective of National treasure.[1] A formação de um convênio é uma das formas possíveis de disciplinar a transferência de recursos financeiros de dotações consignadas nos Tax Budgets and from Union Social Security. [1]
Well, returning to our subject, the Special Funds were disciplined by Law No. 4,320/64, it's old, correct? but it is still the norm that regulates the Financial Law in the preparation and control of budgets and balance sheets of the Union, the States, the Municipalities and the Federal District, and, the Title VII of this legislation, provides for the Special Funds. Among other things the Art. 71 This title provides the following:
” constitutes fundo especial O produto de receitas especificadas que por lei are linked to achievement of certain objectives or services, allowing for the adoption of specific application standards.”
Nesse caso, a criação de um fundo especial depende de uma lei. Hoje existem vários tipos de fundos especiais, os mais famosos são: Fundo de Participação dos Estados e do Distrito Federal – FPE, Fundo de Participação dos Municípios – FPM, Fundo de Manutenção e Desenvolvimento da Educação Básica e de valorização dos Profissionais da Educação – FUNDEB, Fundo Nacional de Saúde – FNS, and perhaps, a lesser known one, the Fundo Nacional de Assistência Social – FNAS.
In this text, I will focus mainly on three funds, health, education and social assistance, each with its own legislation and particular rules. I want to avoid being too technician, but it turns out that, to try to clarify, we end up being too wordy making the same mistakes that I reported at the beginning of this article, in relation to legislators who, due to the need to explain themselves too much, end up filling the sausage, so to speak.
Fundo de Manutenção e Desenvolvimento da Educação Básica e de valorização dos Profissionais da Educação – FUNDEB
Initially, with the promulgation of the 1988 Constitution, no less than 18% of tax revenues (including transfers), in the case of the Union, and 25%, in the case of States, the Federal District and Municipalities, are linked to Education, in accordance with the provisions of art. 212 of the Magna Carta, and at least 50% of these resources should be allocated to eliminating illiteracy and universalizing primary education. However, this sub-destination, so to speak, has undergone modifications.
With the Emenda Constitucional n.° 14/1996, the percentage and allocation of these resources were changed to take effect from 1997 The 2006, so that no less than 60% of the resources linked by the art. 212 of CF/88 passaram a ser reservados à manutenção e ao desenvolvimento do ensino fundamental, com o objetivo de assegurar a universalização de seu atendimento e a remuneração condigna do magistério, sendo sua distribuição assegurada mediante a criação do Fundo de Manutenção e Desenvolvimento do Ensino Fundamental e de Valorização do Magistério (FUNDEF).
FUNDEB, Fundo Nacional de Saúde – FNS
Established by Decree No. 64,867, de 24 de julho de 1969, como um fundo especial, o Fundo Nacional de Saúde – FNS é o gestor financeiro dos recursos destinados ao Unified Health System – SUS, at the federal level. With the mission of contributing to the strengthening of citizenship, through continuous improvement in the financing of health actions, the Fundo Nacional de Saúde busca, cotidianamente, criar mecanismos para disponibilizar informações para toda a sociedade, relativas a custeios, investimentos e financiamentos no âmbito do SUS.
Based on its institutional mission, the Fundo Nacional de Saúde prepared, in 2011, its Value Chain, reformulated for the Management Cycle 2016-2019.
The Value Chain represents the institutional identity of the FNS. The activities of this Administrative Unit are developed based on the assumptions of the Value Chain and the structuring axes of the Programa de Gestão da Inovação – PGI, established by Ordinance MS/SE No. 819, of August 9, 2011.
The management of resources FNS is exercised by the executive director, under the guidance and supervision of the executive Secretary of Ministry of Health, observing the National Health Plan and the Annual Planning of the Ministry of Health, in accordance with the standards defining the Annual Budgets, of Budget Guidelines and Multi-Year Plans.
À Diretoria Executiva compete planejar, coordenar, desenvolver e controlar as atividades de execução orçamentária, financeira e contábil do Fundo Nacional de Saúde, inclusive aquelas executadas por unidades descentralizadas.
The execution of resources is carried out, at a central level, through the Management Unit of Executive Board of Fundo Nacional de Saúde and management units created alongside the technical areas from the Ministry of Health. All resources pass through a single account Fundo Nacional de Saúde em consonância com o preceito constitucional de aplicação dos recursos destinados às ações e serviços públicos de saúde por meio de fundo de saúde.
The resources managed by FNS are intended for finance current expenses it's from capital of Ministry of Health, its bodies and entities of direct and indirect administration, members of the SUS.
The resources allocated to the FNS destinam-se ainda às transferências para os Estados, o Distrito Federal e os municípios, a fim de que esses entes federativos realizem, de forma descentralizada, ações e serviços de saúde, bem como investimentos na rede de serviços e na cobertura assistencial e hospitalar, no âmbito do SUS. These transfers are carried out in the following ways: Fundo a Fundo, Convênios, Contratos de Repasses e Termos de Cooperação.
They make up the recipe for FNS, 45% of the resources of DPVAT insurance, as established in the Decree No. 2,867/1998, and on Law No. 8,212/91, aiming to provide care to accident victims in hospitals within the network SUS.
These resources are incorporated into the budget of the FNS in functional Medium and High Complexity programmatic. It also makes up the recipe for FNS the reimbursement made by health plan operators regarding health care services provided, provided for in the contracts of consumers and their respective dependents carried out in public or private institutions, affiliated or contracted, members of the SUS, in accordance with the Law No. 9,656/98. This recipe is also incorporated into programmatic functional of Medium and High Complexity.
A Emenda Constitucional nº 29/2000 it's the law Supplementary No. 141/2012 that regulated it, provide that the resources of the States, the Federal District and the Municipalities, destined to public health actions and services and those transferred by the Union for the same purpose will be applied through fundo de saúde, which will be monitored and inspected by Health Council.
O Fundo de Saúde It is a type of resource management of a financial and accounting nature. The Federal Revenue of Brazil published the Normative Instruction No. 1,005/2010, which provides for procedures relating to the National Register of Legal Entities – CNPJ.
This normative instruction presents new codifications for the public funds, and also provides, in its Article 11, Item X, that public funds of a purely accounting nature are required to register with the CNPJ.
A Organic Health Law – Law No. 8,080/1990 – and the Law that regulated intergovernmental transfers of financial resources in the health sector – Law No. 8,142/1990 – establish that the financial resources of the Unified Health System – SUS They will be deposited in a special account, in each sphere of activity, and moved under the supervision of the respective Health Councils.
A Law no. 8,142/90 estabelece que compete ao Conselho de Saúde o controle da execução da política de saúde na instância correspondente, inclusive nos aspectos econômicos e financeiros. Dispõe ainda que, para receberem os recursos de que trata o Art. 3º dessa Lei, os municípios, os estados e o Distrito Federal deverão contar com: (…) I – fundo de saúde.
Strengthening principles emanating from legislation, Arts. 1st and 2nd of Decree No. 1,232/1994 estabelecem que a transferência de recursos, destinada à cobertura de serviços e ações de saúde fica condicionada à existência de fundo de saúde e à apresentação de plano de saúde aprovado pelo respectivo conselho de saúde, do qual conste a contrapartida de recursos no orçamento do estado, do Distrito Federal ou do município. A exigência de manutenção e operação dos fundos de saúde também se faz presente nas normas operacionais do SUS.
When defining how to finance hospital and outpatient care, the Basic Operational Standard (NOB/SUS No. 1/1996) conceitua a transferência regular e automática, fundo a fundo, como a modalidade que consiste na transferência de valores diretamente do Fundo Nacional de Saúde aos fundos estaduais e municipais de saúde, independente de convênios ou instrumento congênere, segundo as condições de gestão estabelecidas.
A NOB/SUS No. 1/1996 and the Health Care Operational Standard - NOA No. 1/2002, when dealing with the criteria for qualifying states and municipalities for the management conditions of the SUS, mantêm a exigência de comprovação de operação do fundo municipal ou estadual de saúde, por meio da apresentação de instrumentos ao processo.
Fundo Nacional de Assistência Social – FNAS
A Basic Operational Standard of the Unified Social Assistance System (NOB-SUAS/2012) presents social assistance funds as instruments for the budgetary and financial management of the Union, the States, the Federal District and the Municipalities. Income and expenses related to the set of social assistance actions, services, programs, projects and benefits must be allocated.
Its management is the responsibility of the public administration body responsible for coordinating the respective policy. Always under the guidance and control of the Social Assistance Council.
Com o intuito de prover maior transparência na identificação e no controle das contas a eles vinculadas, sem caracterizar autonomia administrativa e de gestão, a NOB recommends that they be registered in the National Register of Legal Entities (CNPJ), as Headquarters, in accordance with the Normative Instructions of the Federal Revenue of Brazil in force.
A Law No. 4,320, of March 17, 1964, ordena normas gerais de Direito Financeiro para elaboração e controle dos orçamentos e balanços da União, dos Estados, do Distrito Federal e dos Municípios. Em seu article 71, ela define que constitui fundo especial o produto de receitas especificadas que por lei se vinculam à realização de determinados objetivos ou serviços, facultada a adoção de normas peculiares de aplicação.
Therefore, funds are important financial management tools to carry out value transfers with the intention of achieving an already stipulated purpose.
It is good to remember that the Constitution of the Federative Republic of Brazil of 1988 (CF/88), through article 167, item IX, prohibits the institution of funds of any nature without prior legislative authorization.
A transferência fundo a fundo é um mecanismo de descentralização de recursos disciplinado em leis específicas que se caracterizam pelo repasse desses, de forma direta, entre instâncias governamentais distintas, sem requerer a celebração de convênios.
Fundo Nacional de Assistência Social (FNAS)
A Organic Social Assistance Law – LOAS, Law No. 8,742, of December 7, 1993, establishes the FNAS, regulated at that time, by the Decree No. 1,605, of August 25, 1995, which through the changes generated by the Law No. 12,435, of July 6, 2011, was revoked with the ratification of the Decree No. 7,788, of August 15, 2012.
O Decree No. 7,788/2012 created the alternative for financing social assistance to occur through Financing Blocks, which allow greater flexibility in the use of money and facilitate financial management.
In line with item 30 from the LOAS, it is known that there are conditions for the transfer of resources from the Union to other entities, which are the effective institution and operation of:
- Conselho de Assistência Social, de composição paritária entre governo e sociedade civil;
- Fundo de Assistência Social, com orientação e controle dos respectivos Conselhos de Assistência Social;
- Social Assistance Plan;
- Budgetary proof of own resources allocated to Social Assistance, allocated in their respective Social Assistance Funds.
- Transferência de recursos na modalidade fundo a fundo
Antes de qualquer outra coisa, é importante salientar que a LOAS delineou a base do sistema de transferência de recursos na modalidade fundo a fundo. Independentemente de celebração de convênio, ajuste, acordo ou contrato. Entretanto, tal processo só foi consolidado a partir da promulgação da Lei n.º 9.604, de 05 de fevereiro de 1998. Once again in this item, I can reiterate that there is a big deal for the transfer of resources to the CSOs.
Social assistance is organized based on political-administrative decentralization and single command of actions in each governmental field; in the participation of the population and the primacy of the State's responsibility in conducting politics.
As a result of this reality, the actions of the spheres of government are carried out in an articulated manner and financial management is no exception. The management model designated by the Unified Social Assistance System – SUAS provides for shared financing between the Union, the States, the Federal District and the Municipalities, made possible through regular and automatic transfers between social assistance funds.
O single paragraph from the article 30-A from the LOAS, clarifies that the automatic transfers of resources between social assistance funds made to the social security budget account, in accordance with the article 204 of CF/88, caracterizam-se como despesa pública com a seguridade social.
In the meantime, the mandatory allocation of resources is observed, which must be used to operate, provide, improve and enable comprehensive services, programs, projects and benefits. Without failing to consider the priorities established in the social assistance plans approved by the relevant councils. As well as the allocation of their own resources by the respective state entities so that they can fulfill their responsibilities provided for in that same legal provision.
Ciente de que cabe a todas as figuras federativas a implantação dos fundos de assistência social e o arrolamento do repasse na modalidade fundo a fundo, tem-se o discernimento de que tanto o tesouro próprio quanto aqueles recebidos das outras camadas de governo, devem ser alocados e executados na unidade orçamentária do fundo de assistência do relativo território.
As despesas realizadas com os capitais financeiros recebidos nesse modo devem atender às exigências legais concernentes ao processamento, empenho, liquidação e efetivação do pagamento, mantendo-se a respectiva documentação administrativa e fiscal pelo período legalmente exigido. Logo, é valido destacar que o acompanhamento quanto à execução dos recursos ocorre em três níveis, sendo eles: a fiscalização pelos órgãos de controles, a análise das prestações de contas pelo Gestor Federal e pelo controle social.
The benefits made possible by social assistance funds
Based on everything we saw, we can claim that the funds effect the following positive points:
- They concentrate the resources to be used to achieve the social assistance objectives set out in the LOAS through regular and automatic transfers;
- Simplify work processes;
- Improve the control and evaluation of services and actions;
- They allow the reprogramming of balances and the non-return of these at the end of the year to the Union;
- They help advance the process of political-administrative decentralization;
- They provide opportunities for the implementation of a single command in each sphere of government;
- They enable shared financing in SUAS;
- Strengthen Social Control;
- Improve expense verification processes;
- They provide publicity for social assistance expenditures;
- They facilitate monitoring of actions and inspection of spending by the population, social assistance councils and local, state and federal managers.
Therefore, it is clear that funds play an essential role in the evolution of social assistance policy, as they provide means for transparent and rationalized management of resources. Furthermore, it expands the possibilities for popular participation, leveraging the scope of effective promotion of social protection, social assistance surveillance and the defense of rights.
Another clarification that is necessary is that each institution of the Organizações da Sociedade Civil Sem Fins Lucrativos, he must RAISE FUNDS in your PRIMARY AREA OF ACTIVITY, that is, where more than 60% of your expenses are linked, health education or social assistance. This aims to ensure that the linking of the resource adheres to the main objectives of the institution and the transfer occurs without any hitches or with the lowest possible friction limit.
CONCLUSION
OK, então, tudo isso foi dito para esclarecer que, as transferências fundo a fundo é o sistema de transferência de recursos do poder público federal para as organizações da sociedade civil sem fins lucrativos, mais fáceis de serem realizadas pois não exigem nenhuma contrapartida do ente convenente (OSCs)¸ nem mesmo elaboração de um projeto ou proposta para ser aprovados e transferidos, salvo algumas exceções.
Furthermore, regarding this matter, if there are still doubts, and perhaps they have actually increased, please call me at my Whatsapp and I will be pleased to provide any and all clarifications. And, if I don't know how to answer, I will look for the appropriate techniques and legal guidelines to guide them.
Success to all.
