A National Confederation of Municipalities (CNM) carries out a periodic survey on the Remains to Pay of General Budget of the Union – OGU.

Therefore, below is the publication of the National Confederation of Municipalities (CNM), as well as the content related to the technical survey of the Agreements that can until 06/30/2021, resources be canceled.

“In the face of doubts from municipal managers about the Remains to Pay (RAPs) of 2019, the National Confederation of Municipalities (CNM) prepared explanatory material. According to current legislation, the amounts will be blocked by budgetary rule. O Decree 10,535/2020 defined that the commitments of the transfer contracts signed in 2019 will be automatically blocked by the National Treasury Secretariat (STN) on June 30, 2021. Therefore, Entities have until the end of 2021 to resolve suspensive clauses and avoid cancellation of the resource.

The measure will apply to remaining commitments to be paid classified as “unprocessed”. To prevent this from happening, they need to be reclassified, which occurs when there is recognition of the debt that was previously due to the measurement of the work or acquisition. With Decree 10,535/2020, it is verified whether the instrument has a condition of effectiveness, that is, whether it does not have Suspension Clause.

The CNM emphasizes that health efforts and mandatory amendments are not blocked.

Step by step
At the risk of Municipalities losing, after December 31st, the resources that will now be blocked on June 30th, the CNM Technical Studies area explains the steps to reclassify commitments:
– After resolving suspensive clauses, it is necessary to request the release of the commitment by December 31, 2021.
– Commitments with suspensive and blocked clauses without Resolution commitments will be canceled at the end of this year.
– With the instrument unlocked, the Municipality has until the end of 2022 to fulfill the necessary requirements of the contract to receive the resources, and with this it will have the Sale off It is Payment.

The CNM monitors the behavior of RAPs registered in the General Budget of the Union (OGU) each year, in relation to the total of RAPs related to resource transfers to Municipalities. In 2021, the sum of transfers pending completion exceeds R$ 25.4 billion. Of this total, the Remains to Pay total (unprocessed) are R$ 25 billion by 2020.

What are RAPs
By definition, the RAPs These are committed expenses, but not paid by December 31st of each year. The concept is related to the stages of Public Expenditure, represented by commitment, Sale off It is Payment. When the Payment ceases to be carried out during the exercise of the commitment, registration is carried out in Remains to Pay, which can be processed or unprocessed.

The processed ones refer to committed and paid expenses that have not yet been paid during the year, while the unprocessed ones are those expenses that have only been committed, that have not even been paid (actually carried out).

Changes in legislation
Decree 10,535/2020 maintained the blocking rule for RAPs after 18 months as a budgetary rule. Verification, however, now takes place on pending issues and not at the beginning of execution of the project. Health insurance – that is, it should not have suspensive clauses. Therefore, the transfer is not automatically cancelled. In the case of RAPs 2019, Municipalities have until December 31, 2021 to unlock (i.e. 24 months).”

Access here the explanatory material in full.

From the CNM News Agency
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