{"id":3831,"date":"2021-05-30T14:22:21","date_gmt":"2021-05-30T14:22:21","guid":{"rendered":"http:\/\/rubenssantana.com\/?p=3831"},"modified":"2021-05-30T14:22:21","modified_gmt":"2021-05-30T14:22:21","slug":"ldo-lei-de-diretrizes-orcamentarias-lei-n-o-14-116-2020","status":"publish","type":"post","link":"https:\/\/ingesto.org.br\/en\/ldo-lei-de-diretrizes-orcamentarias-lei-n-o-14-116-2020\/","title":{"rendered":"LDO \u2013 Budget Guidelines Law: Law No. 14,116\/2020"},"content":{"rendered":"
\"\"<\/td>Presidency of the Republic<\/strong>
<\/strong>General secretary<\/strong>
<\/strong>Deputy Director for Legal Affairs<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

LAW No. 14,116, OF DECEMBER 31, 2020<\/a><\/strong><\/small><\/p>\n\n\n\n

Mensagem de veto<\/a>(Promulgation of vetoed parts)<\/a><\/td>Provides guidelines for the preparation and execution of the 2021 Budget Law and provides other measures.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

THE PRESIDENT OF THE REPUBLIC:<\/strong> I make it known that the National Congress decrees and I sanction the following Law:<\/p>\n\n\n\n

CHAPTER I<\/p>\n\n\n\n

PRELIMINARY PROVISIONS<\/p>\n\n\n\n

Art. 1\u00ba They are established, in compliance with the provisions of \u00a7 2 of art. 165 of the Constitution <\/a>and on Complementary Law No. 101, of May 4, 2000 <\/a>\u2013 Fiscal Responsibility Law, the Union\u2019s budget guidelines for 2021, comprising:<\/p>\n\n\n\n

I \u2013 the goals and priorities of the federal public administration; II \u2013 the structure and organization of budgets;<\/p>\n\n\n\n

III \u2013 guidelines for the preparation and execution of Union budgets;<\/p>\n\n\n\n

IV \u2013 provisions relating to transfers;<\/p>\n\n\n\n

V – as disposi\u00e7\u00f5es relativas \u00e0 d\u00edvida p\u00fablica federal;<\/p>\n\n\n\n

VI \u2013 the provisions relating to personnel expenses and social charges and benefits to civil servants, employees and their dependents;<\/p>\n\n\n\n

VII \u2013 the policy for applying resources from official financial development agencies;<\/p>\n\n\n\n

VIII \u2013 provisions relating to budget adequacy resulting from changes in legislation;<\/p>\n\n\n\n

IX \u2013 the provisions relating to inspection by the Legislative Branch and works and services with signs of serious irregularities;<\/p>\n\n\n\n

X – as disposi\u00e7\u00f5es relativas \u00e0 transpar\u00eancia; e<\/p>\n\n\n\n

XI \u2013 the final provisions.<\/p>\n\n\n\n

CHAPTER II<\/p>\n\n\n\n

GOALS AND PRIORITIES OF FEDERAL PUBLIC ADMINISTRATION<\/p>\n\n\n\n

Art. 2\u00ba A elabora\u00e7\u00e3o e a aprova\u00e7\u00e3o do Projeto de Lei Or\u00e7ament\u00e1ria de 2021 e a execu\u00e7\u00e3o da respectiva Lei dever\u00e3o ser compat\u00edveis com a obten\u00e7\u00e3o da meta de deficit prim\u00e1rio de R$ 247.118.225.000,00 (duzentos e quarenta e sete bilh\u00f5es, cento e dezoito milh\u00f5es e duzentos e vinte e cinco mil reais) para os Or\u00e7amentos Fiscal e da Seguridade Social, conforme demonstrado no Anexo de Metas Fiscais constante do Anexo IV a esta Lei.<\/p>\n\n\n\n

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.<\/p>\n\n\n\n

\u00a7 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)<\/a><\/p>\n\n\n\n

\u00a7 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)<\/a><\/p>\n\n\n\n

I \u2013 public health actions and services, under the terms of Complementary Law No. 141, of January 13, 2012<\/a>, desde que identificadas em categoria de programa\u00e7\u00e3o espec\u00edfica de enfrentamento \u00e0 pandemia;   (Included by Law No. 14,143, of 2021)<\/a><\/p>\n\n\n\n

II – Programa Nacional de Apoio \u00e0s Microempresas e Empresas de Pequeno Porte (Pronampe); e   (Included by Law No. 14,143, of 2021)<\/a><\/p>\n\n\n\n

III – Programa Emergencial de Manuten\u00e7\u00e3o do Emprego e da Renda.    (Included by Law No. 14,143, of 2021)<\/a><\/p>\n\n\n\n

Art. 3\u00ba A elabora\u00e7\u00e3o e a aprova\u00e7\u00e3o do Projeto de Lei Or\u00e7ament\u00e1ria de 2021 e a execu\u00e7\u00e3o da respectiva Lei, para o Programa de Disp\u00eandios Globais de que trata o inciso VI do caput do art. 11, dever\u00e3o ser compat\u00edveis com a obten\u00e7\u00e3o da meta de deficit prim\u00e1rio de R$ 3.970.000.000,00 (tr\u00eas bilh\u00f5es novecentos e setenta milh\u00f5es de reais).<\/p>\n\n\n\n

\u00a7 1\u00ba As empresas dos Grupos Petrobras e Eletrobras n\u00e3o ser\u00e3o consideradas na meta de deficit prim\u00e1rio, de que trata o caput, relativa ao Programa de Disp\u00eandios Globais.<\/p>\n\n\n\n

\u00a7 2\u00ba Poder\u00e1 haver, durante a execu\u00e7\u00e3o da Lei Or\u00e7ament\u00e1ria de 2021, com demonstra\u00e7\u00e3o nos relat\u00f3rios de que tratam o \u00a7 4\u00ba do art. 64 e o caput do art. 152, compensa\u00e7\u00e3o entre as metas estabelecidas para os Or\u00e7amentos Fiscal e da Seguridade Social e para o Programa de Disp\u00eandios Globais de que trata o caput.<\/p>\n\n\n\n

Art. 4\u00ba As prioridades e as metas da administra\u00e7\u00e3o p\u00fablica federal para o exerc\u00edcio de 2021, atendidas as despesas obrigat\u00f3rias e as de funcionamento dos \u00f3rg\u00e3os e das entidades que integram os Or\u00e7amentos Fiscal e da Seguridade Social, consistem na agenda para a primeira inf\u00e2ncia, em despesas do programa Casa Verde e Amarela voltadas a Munic\u00edpios de at\u00e9 50.000 habitantes e nos investimentos em andamento, previstos no sole paragraph of art. 10<\/a> and in Annex III to Law No. 13,971, of December 27, 2019,<\/a> 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 \u00a7 1 of art. 9th of the aforementioned Law <\/a>and in \u00a7 20 of art. 166 of the Constitution.<\/a><\/p>\n\n\n\n

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)<\/a><\/p>\n\n\n\n

I \u2013 in the early childhood agenda;    (Included by Law No. 14,143, of 2021)<\/a><\/p>\n\n\n\n

II – em despesas do Programa Casa Verde e Amarela voltadas a Munic\u00edpios de at\u00e9 50.000 (cinquenta mil) habitantes;    (Included by Law No. 14,143, of 2021)<\/a><\/p>\n\n\n\n

III – nos investimentos em andamento previstos no sole paragraph of art. 10<\/a> and in Annex III of Law No. 13,971, of December 27, 2019,<\/a> 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 \u00a7 1 of art. 9th of the aforementioned Law<\/a> and in \u00a7 20 of art. 166 of the Federal Constitution;<\/a>    (Included by Law No. 14,143, of 2021)<\/a><\/p>\n\n\n\n

IV \u2013 in the emergency programs covered by the Law No. 13,999, of May 18, 2020,<\/a> No. 14,020, of July 6, 2020<\/a>, No. 14,042, of August 19, 2020<\/a>, It is No. 14,043, of August 19, 2020<\/a>.    (Included by Law No. 14,143, of 2021)<\/a><\/p>\n\n\n\n

CHAPTER III<\/p>\n\n\n\n

THE STRUCTURE AND ORGANIZATION OF BUDGETS<\/p>\n\n\n\n

Art. 5 For the purposes of the provisions of this Law and the 2021 Budget Law, it is understood as:<\/p>\n\n\n\n

I – subt\u00edtulo – o menor n\u00edvel da categoria de programa\u00e7\u00e3o, sendo utilizado, especialmente, para especificar a localiza\u00e7\u00e3o f\u00edsica da a\u00e7\u00e3o;<\/p>\n\n\n\n

II – – unidade or\u00e7ament\u00e1ria – o menor n\u00edvel da classifica\u00e7\u00e3o institucional;<\/p>\n\n\n\n

III – \u00f3rg\u00e3o or\u00e7ament\u00e1rio – o maior n\u00edvel da classifica\u00e7\u00e3o institucional, cuja finalidade \u00e9 agrupar unidades or\u00e7ament\u00e1rias;<\/p>\n\n\n\n

IV – concedente – o \u00f3rg\u00e3o ou a entidade da administra\u00e7\u00e3o p\u00fablica federal direta ou indireta respons\u00e1vel pela transfer\u00eancia de recursos financeiros oriundos dos Or\u00e7amentos Fiscal e da Seguridade Social da Uni\u00e3o destinados \u00e0 execu\u00e7\u00e3o de a\u00e7\u00f5es or\u00e7ament\u00e1rias;<\/p>\n\n\n\n

V – convenente – o \u00f3rg\u00e3o ou a entidade da administra\u00e7\u00e3o p\u00fablica direta ou indireta, de qualquer esfera de governo, bem como a organiza\u00e7\u00e3o da sociedade civil, com os quais a administra\u00e7\u00e3o p\u00fablica federal pactue a execu\u00e7\u00e3o de a\u00e7\u00f5es or\u00e7ament\u00e1rias com transfer\u00eancia de recursos financeiros;<\/p>\n\n\n\n

VI – unidade descentralizadora – o \u00f3rg\u00e3o da administra\u00e7\u00e3o p\u00fablica federal direta, a autarquia, a funda\u00e7\u00e3o p\u00fablica ou a empresa estatal dependente detentora e descentralizadora da dota\u00e7\u00e3o or\u00e7ament\u00e1ria e dos recursos financeiros;<\/p>\n\n\n\n

VII – unidade descentralizada – o \u00f3rg\u00e3o da administra\u00e7\u00e3o p\u00fablica federal direta, a autarquia, a funda\u00e7\u00e3o p\u00fablica ou a empresa estatal dependente recebedora da dota\u00e7\u00e3o or\u00e7ament\u00e1ria e dos recursos financeiros;<\/p>\n\n\n\n

VIII – produto – o bem ou o servi\u00e7o que resulta da a\u00e7\u00e3o or\u00e7ament\u00e1ria;<\/p>\n\n\n\n

IX – unidade de medida – a unidade utilizada para quantificar e expressar as caracter\u00edsticas do produto;<\/p>\n\n\n\n

X – meta f\u00edsica – a quantidade estimada para o produto no exerc\u00edcio financeiro;<\/p>\n\n\n\n

XI – atividade – o instrumento de programa\u00e7\u00e3o para alcan\u00e7ar o objetivo de um programa, envolvendo um conjunto de opera\u00e7\u00f5es que se realizam de modo cont\u00ednuo e permanente, das quais resulta um produto necess\u00e1rio \u00e0 manuten\u00e7\u00e3o da a\u00e7\u00e3o de governo;<\/p>\n\n\n\n

XII – projeto – o instrumento de programa\u00e7\u00e3o para alcan\u00e7ar o objetivo de um programa, envolvendo um conjunto de opera\u00e7\u00f5es, limitadas no tempo, das quais resulta um produto que concorre para a expans\u00e3o ou o aperfei\u00e7oamento da a\u00e7\u00e3o de governo; e<\/p>\n\n\n\n

XIII – opera\u00e7\u00e3o especial – as despesas que n\u00e3o contribuem para a manuten\u00e7\u00e3o, a expans\u00e3o ou o aperfei\u00e7oamento das a\u00e7\u00f5es do Governo federal, das quais n\u00e3o resulta um produto e n\u00e3o \u00e9 gerada contrapresta\u00e7\u00e3o direta sob a forma de bens ou servi\u00e7os.<\/p>\n\n\n\n

\u00a7 1\u00ba As categorias de programa\u00e7\u00e3o de que trata esta Lei ser\u00e3o identificadas no Projeto de Lei Or\u00e7ament\u00e1ria de 2021, na respectiva Lei e nos cr\u00e9ditos adicionais, por programas, projetos, atividades ou opera\u00e7\u00f5es especiais e respectivos subt\u00edtulos, com indica\u00e7\u00e3o, quando for o caso, do produto, da unidade de medida e da meta f\u00edsica.<\/p>\n\n\n\n

\u00a7 2 The following are prohibited in the specification of subtitles:<\/p>\n\n\n\n

I – produto diferente daquele informado na a\u00e7\u00e3o;<\/p>\n\n\n\n

II \u2013 name that denotes a purpose different from that specified in the action; It is<\/p>\n\n\n\n

III – refer\u00eancia a mais de um benefici\u00e1rio, localidade ou \u00e1rea geogr\u00e1fica no mesmo subt\u00edtulo.<\/p>\n\n\n\n

\u00a7 3\u00ba  A meta f\u00edsica deve ser indicada em n\u00edvel de subt\u00edtulo e agregada segundo o projeto, a atividade ou a opera\u00e7\u00e3o especial, e estabelecida em fun\u00e7\u00e3o do custo de cada unidade do produto e do montante de recursos alocados.<\/p>\n\n\n\n

\u00a7 4\u00ba No Projeto de Lei Or\u00e7ament\u00e1ria de 2021, deve ser atribu\u00eddo a cada subt\u00edtulo, para fins de processamento, um c\u00f3digo sequencial, que n\u00e3o constar\u00e1 da respectiva Lei, e as modifica\u00e7\u00f5es propostas nos termos do disposto no \u00a7 5\u00ba do art. 166 da Constitui\u00e7\u00e3o devem preservar os c\u00f3digos sequenciais da proposta original.<\/p>\n\n\n\n

\u00a7 5 Activities that have the same purpose must be classified under a single code, regardless of the executing unit.<\/p>\n\n\n\n

\u00a7 6\u00ba O projeto deve constar de uma \u00fanica esfera or\u00e7ament\u00e1ria, sob um \u00fanico programa.<\/p>\n\n\n\n

\u00a7 7 The subfunction, the level of aggregation immediately lower than the function, must highlight each area of governmental activity.<\/p>\n\n\n\n

\u00a7 8\u00ba A a\u00e7\u00e3o or\u00e7ament\u00e1ria, entendida como atividade, projeto ou opera\u00e7\u00e3o especial, deve identificar a fun\u00e7\u00e3o e a subfun\u00e7\u00e3o \u00e0s quais se vincula e referir-se a um \u00fanico produto.<\/p>\n\n\n\n

\u00a7 9\u00ba 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.<\/p>\n\n\n\n

Art. 6\u00ba Os Or\u00e7amentos Fiscal e da Seguridade Social compreender\u00e3o o conjunto das receitas p\u00fablicas e das despesas dos Poderes, do Minist\u00e9rio P\u00fablico da Uni\u00e3o e da Defensoria P\u00fablica da Uni\u00e3o, de seus fundos, \u00f3rg\u00e3os, autarquias, inclusive especiais, e funda\u00e7\u00f5es institu\u00eddas e mantidas pelo Poder P\u00fablico, das empresas p\u00fablicas, sociedades de economia mista e demais entidades em que a Uni\u00e3o, direta ou indiretamente, detenha a maioria do capital social com direito a voto e que dela recebam recursos do Tesouro Nacional, devendo a correspondente execu\u00e7\u00e3o or\u00e7ament\u00e1ria e financeira, da receita e da despesa, ser registrada na modalidade total no Sistema Integrado de Administra\u00e7\u00e3o Financeira do Governo Federal – Siafi.<\/p>\n\n\n\n

\u00a7 1 Except for the hypothesis provided for in \u00a7 3, the following are excluded from the provisions of the caput:<\/p>\n\n\n\n

I – os fundos de incentivos fiscais, que figurar\u00e3o exclusivamente como informa\u00e7\u00f5es complementares ao Projeto de Lei Or\u00e7ament\u00e1ria de 2021;<\/p>\n\n\n\n

II \u2013 the supervisory councils of regulated professions; It is<\/p>\n\n\n\n

III \u2013 public companies or mixed-capital companies that receive resources from the Union only as a result of:<\/p>\n\n\n\n

a) shareholding;<\/p>\n\n\n\n

b) fornecimento de bens ou presta\u00e7\u00e3o de servi\u00e7os;<\/p>\n\n\n\n

c) pagamento de empr\u00e9stimos e financiamentos concedidos; e<\/p>\n\n\n\n

d) transfer for application in financing programs, in accordance with the provisions of subparagraph \u201cc\u201d of item I of the caput of art. 159<\/a> and in \u00a7 1 of art. 239 of the Constitution.<\/a><\/p>\n\n\n\n

\u00a7 2\u00ba A empresa p\u00fablica ou sociedade de economia mista integrante dos Or\u00e7amentos Fiscal e Seguridade Social, em que a Uni\u00e3o detenha a maioria do capital social com direito a voto, e que n\u00e3o tiver recebido ou utilizado recursos do Tesouro Nacional para pagamento de despesas com pessoal e de custeio em geral ou que tiver apresentado superavit financeiro de receitas pr\u00f3prias superior ao montante de recursos recebidos ou utilizados, poder\u00e1  apresentar Plano de Sustentabilidade Econ\u00f4mica e Financeira, com vistas \u00e0 revis\u00e3o de sua classifica\u00e7\u00e3o de depend\u00eancia, na forma estabelecida em ato do Poder Executivo federal.<\/p>\n\n\n\n

\u00a7 3\u00ba Na hip\u00f3tese de aprova\u00e7\u00e3o do Plano de Sustentabilidade Econ\u00f4mica e Financeira de que trata o \u00a7 2\u00ba, a empresa p\u00fablica ou sociedade de economia mista permanecer\u00e1 nos Or\u00e7amentos Fiscal e da Seguridade Social da Uni\u00e3o durante sua vig\u00eancia.<\/p>\n\n\n\n

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.<\/p>\n\n\n\n

\u00a7 1 The purpose of the budget sphere is to identify whether the budget is Fiscal \u2013 F, Social Security \u2013 S or Investment \u2013 I.<\/p>\n\n\n\n

\u00a7  2\u00ba Os  GNDs constituem agrega\u00e7\u00e3o de elementos de despesa de mesmas caracter\u00edsticas quanto ao objeto de gasto, conforme discriminados a seguir:<\/p>\n\n\n\n

I \u2013 personnel and social charges (GND 1);<\/p>\n\n\n\n

II – juros e encargos da d\u00edvida (GND 2);<\/p>\n\n\n\n

III – outras despesas correntes (GND 3);<\/p>\n\n\n\n

IV – investimentos (GND 4);<\/p>\n\n\n\n

V – invers\u00f5es financeiras, inclu\u00eddas as despesas referentes \u00e0 constitui\u00e7\u00e3o ou ao aumento de capital de empresas (GND 5); e<\/p>\n\n\n\n

VI – amortiza\u00e7\u00e3o da d\u00edvida (GND 6).<\/p>\n\n\n\n

\u00a7 3\u00ba A Reserva de Conting\u00eancia prevista no art. 14 ser\u00e1 classificada no GND 9.<\/p>\n\n\n\n

\u00a7 4\u00ba O identificador de Resultado Prim\u00e1rio – RP auxilia a apura\u00e7\u00e3o do resultado prim\u00e1rio previsto nos arts. 2\u00ba e 3\u00ba, o qual deve constar do Projeto de Lei Or\u00e7ament\u00e1ria de 2021 e da respectiva Lei em todos os GNDs, e identificar, de acordo com a metodologia de c\u00e1lculo das necessidades de financiamento, cujo demonstrativo constar\u00e1 anexo \u00e0 Lei Or\u00e7ament\u00e1ria de 2021, nos termos do disposto no inciso IX do Anexo I, se a despesa \u00e9:<\/p>\n\n\n\n

I \u2013 financial (RP 0);<\/p>\n\n\n\n

II- primary and considered in determining the primary result to achieve the goal, being:<\/p>\n\n\n\n

a) mandatory, the list of which must be included in Section I of Annex III (RP 1);<\/p>\n\n\n\n

b) discretionary not covered by the provisions of paragraph \u201cc\u201d of this section (RP 2);<\/p>\n\n\n\n

c) discretionary arising from schedules included or added by amendments:<\/p>\n\n\n\n

1. individual, mandatory execution in accordance with the provisions of \u00a7\u00a7 9\u00ba<\/a> and 11 of art. 166 of the Constitution<\/a> (RP 6);<\/p>\n\n\n\n

2. from the state bench, with mandatory execution in accordance with the provisions of \u00a7 12 of art. 166 of the Constitution <\/a>and in art. 2\u00ba da Emenda Constitucional n\u00ba 100, de 26 de junho de 2019<\/a> (RP 7);<\/p>\n\n\n\n

3. (VETOED); It is<\/p>\n\n\n\n

3. de comiss\u00e3o permanente do Senado Federal, da C\u00e2mara dos Deputados e de comiss\u00e3o mista permanente do Congresso Nacional (RP 8); e      (Promulgation of vetoed parts)<\/a><\/p>\n\n\n\n

4. (VETOED);<\/p>\n\n\n\n

4. de relator-geral do projeto de lei or\u00e7ament\u00e1ria anual que promovam altera\u00e7\u00f5es em programa\u00e7\u00f5es constantes do projeto de lei or\u00e7ament\u00e1ria ou inclus\u00e3o de novas, exclu\u00eddas as de ordem t\u00e9cnica (RP 9);     (Promulgation of vetoed parts)<\/a><\/p>\n\n\n\n

III \u2013 discretionary primary contained in the Investment Budget and not considered in the calculation of the primary result to achieve the target (RP 4).<\/p>\n\n\n\n

\u00a7 5\u00ba Nenhuma a\u00e7\u00e3o conter\u00e1, simultaneamente, dota\u00e7\u00f5es destinadas a despesas financeiras e prim\u00e1rias, ressalvada a Reserva de Conting\u00eancia.<\/p>\n\n\n\n

\u00a7 6 The Application Modality \u2013 MA is intended to indicate whether the resources will be applied:<\/p>\n\n\n\n

I – diretamente, pela unidade detentora do cr\u00e9dito or\u00e7ament\u00e1rio ou, em decorr\u00eancia de descentraliza\u00e7\u00e3o de cr\u00e9dito or\u00e7ament\u00e1rio, por outro \u00f3rg\u00e3o ou entidade integrante do Or\u00e7amento Fiscal ou da Seguridade Social;<\/p>\n\n\n\n

II \u2013 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<\/p>\n\n\n\n

III \u2013 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.<\/p>\n\n\n\n

\u00a7 7 The specification of the modality referred to in \u00a7 6 will observe, at a minimum, the following details:<\/p>\n\n\n\n

I \u2013 Transfers to States and the Federal District (MA 30);<\/p>\n\n\n\n

II \u2013 Transfers to Municipalities (MA 40);<\/p>\n\n\n\n

III \u2013 Transfers to Private Non-Profit Institutions (MA 50); IV \u2013 Transfers to Private Institutions for Profit (MA 60); V \u2013 Direct Applications (MA 90); It is<\/p>\n\n\n\n

VI \u2013 Direct Applications Arising from Operations between Bodies, Funds and Entities Integrating the Fiscal and Social Security Budgets (MA 91).<\/p>\n\n\n\n

\u00a7 8 The expenditure commitment cannot be carried out with an application method \u201cto be defined\u201d (MA 99).<\/p>\n\n\n\n

\u00a7 9 Budget execution of programming using the designation \u201cto be defined\u201d or another designation that does not allow for precise identification is prohibited.<\/p>\n\n\n\n

\u00a7 10. O Identificador de Uso – IU tem por finalidade indicar se os recursos comp\u00f5em contrapartida nacional de empr\u00e9stimos ou de doa\u00e7\u00f5es, ou se s\u00e3o destinados a outras aplica\u00e7\u00f5es, e deve constar da Lei Or\u00e7ament\u00e1ria de 2021 e dos cr\u00e9ditos adicionais, no m\u00ednimo, pelos seguintes d\u00edgitos, que anteceder\u00e3o o c\u00f3digo das fontes de recursos:<\/p>\n\n\n\n

I – recursos n\u00e3o destinados \u00e0 contrapartida ou \u00e0 identifica\u00e7\u00e3o de despesas com a\u00e7\u00f5es e servi\u00e7os p\u00fablicos de sa\u00fade, ou referentes \u00e0 manuten\u00e7\u00e3o e ao desenvolvimento do ensino (IU 0);<\/p>\n\n\n\n

II – contrapartida de empr\u00e9stimos do Banco Internacional para Reconstru\u00e7\u00e3o e Desenvolvimento – BIRD (IU 1);<\/p>\n\n\n\n

III – contrapartida de empr\u00e9stimos do Banco Interamericano de Desenvolvimento \u2013BID (IU 2);<\/p>\n\n\n\n

IV – contrapartida de empr\u00e9stimos por desempenho ou com enfoque setorial amplo (IU 3);<\/p>\n\n\n\n

V – contrapartida de outros empr\u00e9stimos (IU 4);<\/p>\n\n\n\n

VI – contrapartida de doa\u00e7\u00f5es (IU 5);<\/p>\n\n\n\n

VII – recursos para identifica\u00e7\u00e3o das despesas com a\u00e7\u00f5es e servi\u00e7os p\u00fablicos de sa\u00fade, de acordo com o disposto nos arts. 2nd and 3rd of Complementary Law No. 141, of January 13, 2012 (IU 6)<\/a>; It is<\/p>\n\n\n\n

VIII \u2013 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, <\/a>within the scope of the Ministry of Education (IU 8).<\/p>\n\n\n\n

\u00a7 11. The use identifier referred to in item I of \u00a7 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.<\/p>\n\n\n\n

Art. 8\u00ba Todo e qualquer cr\u00e9dito or\u00e7ament\u00e1rio deve ser consignado diretamente \u00e0 unidade or\u00e7ament\u00e1ria \u00e0 qual pertencem as a\u00e7\u00f5es correspondentes, vedando-se a consigna\u00e7\u00e3o de cr\u00e9dito a t\u00edtulo de transfer\u00eancia a outras unidades or\u00e7ament\u00e1rias integrantes dos Or\u00e7amentos Fiscal e da Seguridade Social.<\/p>\n\n\n\n

\u00a7 1\u00ba 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<\/a>, the decentralization of budgetary credits for the execution of actions belonging to the decentralizing budgetary unit.<\/p>\n\n\n\n

\u00a7 2\u00ba As opera\u00e7\u00f5es entre \u00f3rg\u00e3os, fundos e entidades integrantes dos Or\u00e7amentos Fiscal e da Seguridade Social, ressalvado o disposto no \u00a7 1\u00ba, ser\u00e3o executadas, obrigatoriamente, por meio de empenho, liquida\u00e7\u00e3o e pagamento, nos termos do disposto na Law No. 4,320, of March 17, 1964<\/a>, using application mode 91.<\/p>\n\n\n\n

Art. 9\u00ba O Projeto de Lei Or\u00e7ament\u00e1ria de 2021, o qual ser\u00e1 encaminhado pelo Poder Executivo federal ao Congresso Nacional, e a respectiva Lei ser\u00e3o constitu\u00eddos de:<\/p>\n\n\n\n

I \u2013 text of the law;<\/p>\n\n\n\n

II \u2013 consolidated budget tables listed in Annex I;<\/p>\n\n\n\n

III \u2013 annex to the Tax and Social Security Budgets, containing:<\/p>\n\n\n\n

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;<\/a> It is<\/p>\n\n\n\n

b) expenses, broken down in the manner provided for in art. 7th and other relevant provisions of this Law;<\/p>\n\n\n\n

IV \u2013 breakdown of revenue and expenditure legislation, referring to Tax and Social Security Budgets; It is<\/p>\n\n\n\n

V \u2013 annex to the Investment Budget referred to in the item II of \u00a7 5 of art. 165 of the Constitution<\/a>, as defined in this Law.<\/p>\n\n\n\n

\u00a7 1\u00ba Os quadros or\u00e7ament\u00e1rios consolidados e as informa\u00e7\u00f5es complementares exigidos por esta Lei identificar\u00e3o, logo abaixo do t\u00edtulo respectivo, o dispositivo legal a que se referem.<\/p>\n\n\n\n

\u00a7 2\u00ba O Projeto de Lei Or\u00e7ament\u00e1ria de 2021 e a respectiva Lei conter\u00e3o anexo espec\u00edfico com a rela\u00e7\u00e3o dos subt\u00edtulos relativos a obras e servi\u00e7os com ind\u00edcios de irregularidades graves, cujas execu\u00e7\u00f5es observar\u00e3o o disposto no Cap\u00edtulo X.<\/p>\n\n\n\n

\u00a7 3\u00ba Os anexos da despesa prevista na al\u00ednea \u201cb\u201d do inciso III do caput dever\u00e3o conter, no Projeto de Lei Or\u00e7ament\u00e1ria de 2021, quadros-s\u00edntese por \u00f3rg\u00e3o e unidade or\u00e7ament\u00e1ria, que discriminem os valores por fun\u00e7\u00e3o, subfun\u00e7\u00e3o, GND e fonte de recursos:<\/p>\n\n\n\n

I \u2013 contained in the 2019 Budget Law and additional credits;<\/p>\n\n\n\n

II \u2013 committed to the 2019 financial year;<\/p>\n\n\n\n

III – constantes do Projeto de Lei Or\u00e7ament\u00e1ria de 2020;<\/p>\n\n\n\n

IV \u2013 contained in the 2020 Budget Law; It is<\/p>\n\n\n\n

V \u2013 proposed for the 2021 financial year.<\/p>\n\n\n\n

\u00a7 4\u00ba In the 2021 Budget Law, the values referred to in item I of \u00a7 3\u00ba will be excluded and the values approved for 2021 will be included.<\/p>\n\n\n\n

\u00a7 5\u00ba Os anexos do Projeto de Lei Or\u00e7ament\u00e1ria de 2021, do seu aut\u00f3grafo e da respectiva Lei ter\u00e3o as mesmas formata\u00e7\u00f5es dos anexos correspondentes da Lei Or\u00e7ament\u00e1ria de 2020, exceto quanto \u00e0s altera\u00e7\u00f5es previstas nesta Lei.<\/p>\n\n\n\n

\u00a7 6 The Investment Budget must include the information provided for in items I, III, IV and V of \u00a7 3 and \u00a7 4, by function and subfunction.<\/p>\n\n\n\n

\u00a7 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).<\/p>\n\n\n\n

Art. 10. O Poder Executivo federal encaminhar\u00e1 ao Congresso Nacional, no prazo de at\u00e9 quinze dias, contado da data de envio do Projeto de Lei Or\u00e7ament\u00e1ria de 2021, exclusivamente em meio eletr\u00f4nico, demonstrativos, elaborados a pre\u00e7os correntes, com as informa\u00e7\u00f5es complementares relacionadas no Anexo II.<\/p>\n\n\n\n

Art. 11. A mensagem que encaminhar o Projeto de Lei Or\u00e7ament\u00e1ria de 2021 conter\u00e1:<\/p>\n\n\n\n

I \u2013 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;<\/p>\n\n\n\n

II \u2013 summary of the Government\u2019s main sectoral policies;<\/p>\n\n\n\n

III – avalia\u00e7\u00e3o das necessidades de financiamento do Governo Central relativas aos Or\u00e7amentos Fiscal e da Seguridade Social, explicitando as receitas e as despesas, e os resultados prim\u00e1rio e nominal impl\u00edcitos no Projeto de Lei Or\u00e7ament\u00e1ria de 2021, na Lei Or\u00e7ament\u00e1ria de 2020 e em sua reprograma\u00e7\u00e3o, e aqueles realizados em 2019, de modo a evidenciar:<\/p>\n\n\n\n

a) the methodology for calculating all items computed in the assessment of financing needs; It is<\/p>\n\n\n\n

b) the parameters used, informing, separately, the macroeconomic variables referred to in the annex of fiscal targets, referred to in item II of \u00a7 2 of art. 4th of Complementary Law No. 101, of 2000 <\/a>\u2013 Fiscal Responsibility Law, verified in 2019 and its projections for 2020 and 2021;<\/p>\n\n\n\n

IV- indication of the body that will determine the primary and nominal results and the system adopted to evaluate compliance with the goals;<\/p>\n\n\n\n

V \u2013 synthetic statement of the main revenue and expense aggregates;<\/p>\n\n\n\n

VI – demonstrativo sint\u00e9tico, por empresa, do Programa de Disp\u00eandios Globais, informando as fontes de financiamento, com o detalhamento m\u00ednimo igual ao estabelecido no \u00a7 3\u00ba do art. 43, a previs\u00e3o da sua aplica\u00e7\u00e3o e o resultado prim\u00e1rio dessas empresas com a metodologia de apura\u00e7\u00e3o do resultado; e<\/p>\n\n\n\n

VII – demonstrativo  da  compatibilidade  dos  valores  m\u00e1ximos  da  programa\u00e7\u00e3o constante do Projeto de Lei Or\u00e7ament\u00e1ria de 2021 com os limites individualizados de despesas prim\u00e1rias calculados na forma prevista no \u00a7 1 of art. 107 of the Transitional Constitutional Provisions Act.<\/a><\/p>\n\n\n\n

Art. 12. O Projeto de Lei Or\u00e7ament\u00e1ria de 2021 e a respectiva Lei discriminar\u00e3o, em categorias de programa\u00e7\u00e3o espec\u00edficas, as dota\u00e7\u00f5es destinadas:<\/p>\n\n\n\n

I \u2013 decentralized social assistance actions for each State and its Municipalities and the Federal District;<\/p>\n\n\n\n

II \u2013 school feeding actions;<\/p>\n\n\n\n

III – ao pagamento de benef\u00edcios do Regime Geral de Previd\u00eancia Social;<\/p>\n\n\n\n

IV – ao pagamento de benef\u00edcios assistenciais custeados pelo Fundo Nacional de Assist\u00eancia Social;<\/p>\n\n\n\n

V \u2013 expenses with benefits for civil servants, employees and military personnel, and their dependents, except for medical and dental assistance;<\/p>\n\n\n\n

VI \u2013 expenses for medical and dental assistance to civil servants, employees, military personnel and their dependents;<\/p>\n\n\n\n

VII \u2013 the granting of economic grants and subsidies, which must identify the legislation that authorized the benefit;<\/p>\n\n\n\n

VIII- participation in the constitution or increase of capital of companies;<\/p>\n\n\n\n

IX – ao pagamento de precat\u00f3rios judici\u00e1rios, de senten\u00e7as judiciais de pequeno valor e ao cumprimento de senten\u00e7as judiciais de empresas estatais dependentes;<\/p>\n\n\n\n

X – ao pagamento de assist\u00eancia jur\u00eddica a pessoas carentes, nos termos do disposto no \u00a7 1 of art. 12 of Law No. 10,259, of July 12, 2001<\/a>, at the art. 98 of Law No. 13,105, of March 16, 2015<\/a>, and in item LXXIV of the caput of art. 5th of the Constitution;<\/a><\/p>\n\n\n\n

XI \u2013 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;<\/p>\n\n\n\n

XII – \u00e0 complementa\u00e7\u00e3o da Uni\u00e3o ao Fundo de Manuten\u00e7\u00e3o e Desenvolvimento da Educa\u00e7\u00e3o B\u00e1sica e de Valoriza\u00e7\u00e3o dos Profissionais da Educa\u00e7\u00e3o – Fundeb, nos termos do disposto na legisla\u00e7\u00e3o vigente;<\/p>\n\n\n\n

XIII – ao atendimento de despesas de pessoal e encargos sociais decorrentes da concess\u00e3o de qualquer vantagem ou aumento de remunera\u00e7\u00e3o, inclusive resultante de altera\u00e7\u00e3o de estrutura de carreiras e de provimento de cargos, empregos e fun\u00e7\u00f5es;<\/p>\n\n\n\n

XIV \u2013 financial assistance to States, the Federal District and Municipalities to promote exports;<\/p>\n\n\n\n

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;<\/a><\/p>\n\n\n\n

XVI \u2013 to payments of annual fees or participation in national or international bodies and entities, as follows:<\/p>\n\n\n\n

a) para valores acima de R$ 2.000.000,00 (dois milh\u00f5es de reais), ou o equivalente em moeda estrangeira em que o compromisso tenha sido estipulado, conforme taxa de c\u00e2mbio utilizada  como  par\u00e2metro  na  elabora\u00e7\u00e3o  do  Projeto  de  Lei  Or\u00e7ament\u00e1ria,  em  programa\u00e7\u00e3o espec\u00edfica, que dever\u00e1 identificar nominalmente cada benefici\u00e1rio; e<\/p>\n\n\n\n

b) for values equal to or lower than those provided for in paragraph \u201ca\u201d, specific programming or the actions \u201c00OQ \u2013 Contributions to International Organizations without Requirement for Specific Programming\u201d and \u201c00PW \u2013 Contributions to National Entities without Requirement for Specific Programming\u201d must be used;<\/p>\n\n\n\n

XVII \u2013 the holding of elections, referenda and plebiscites by the Electoral Court;<\/p>\n\n\n\n

XVIII – \u00e0 doa\u00e7\u00e3o de recursos financeiros a pa\u00edses estrangeiros e organiza\u00e7\u00f5es internacionais nominalmente identificados;<\/p>\n\n\n\n

XIX – ao pagamento de despesas decorrentes de compromissos firmados por meio de contrato de gest\u00e3o entre \u00f3rg\u00e3os e entidades da administra\u00e7\u00e3o p\u00fablica e organiza\u00e7\u00f5es sociais, nos termos do disposto na Lei n\u00ba 9.637, de 15 de maio de 1998;<\/p>\n\n\n\n

XX – \u00e0 capitaliza\u00e7\u00e3o do Fundo Garantidor de Parcerias P\u00fablico-Privadas;<\/p>\n\n\n\n

XXI – ao pagamento de benef\u00edcios e pens\u00f5es especiais concedidas por legisla\u00e7\u00f5es espec\u00edficas e\/ou senten\u00e7as judiciais, n\u00e3o classificadas como \u201cPessoal e Encargos Sociais\u201d, nos termos do disposto no \u00a7 2\u00ba do art. 103;<\/p>\n\n\n\n

XXII – ao pagamento de cada categoria de despesa com sa\u00fade relacionada nos arts. 3rd and 4th of Complementary Law No. 141, of 2012<\/a>, with the respective State and the Federal District, when referring to decentralized actions;<\/p>\n\n\n\n

XXIII – ao pagamento do seguro-desemprego;<\/p>\n\n\n\n

XXIV \u2013 expenses with housing assistance or housing assistance, within the scope of the Powers, the Federal Public Ministry and the Federal Public Defender's Office;<\/p>\n\n\n\n

XXV \u2013 investment projects whose value exceeds R$ 50,000,000.00 (fifty million reais), subject to the provisions of \u00a7 1 of art. 8th of Law No. 13,971, of 2019;<\/a><\/p>\n\n\n\n

XXVI \u2013 the conservation and recovery of infrastructure assets, in which case the action \u201c219Z \u2013 Conservation and Recovery of Union Infrastructure Assets\u201d should be used; It is<\/p>\n\n\n\n

XXVII \u2013 (VETOED).<\/p>\n\n\n\n

XXVII \u2013 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)<\/a><\/p>\n\n\n\n

\u00a7 1 The appropriations intended for the purpose referred to in item XVI of the caput:<\/p>\n\n\n\n

I – dever\u00e3o ser aplicadas diretamente pela unidade detentora do cr\u00e9dito or\u00e7ament\u00e1rio ou, em decorr\u00eancia de descentraliza\u00e7\u00e3o de cr\u00e9dito or\u00e7ament\u00e1rio, por outro \u00f3rg\u00e3o ou entidade integrante dos Or\u00e7amentos Fiscal ou da Seguridade Social, na forma prevista no inciso V do \u00a7 7\u00ba do art. 7\u00ba; e<\/p>\n\n\n\n

II \u2013 will be restricted to meeting, respectively, obligations arising from international acts or imposed by specific laws.<\/p>\n\n\n\n

\u00a7 2 When the allocations provided for in \u00a7 1 refer to international bodies or entities:<\/p>\n\n\n\n

I \u2013 must be intended exclusively for the transfer of resources for the purpose of covering the general budgets of international organizations and entities, also admitting:<\/p>\n\n\n\n

a) pagamento de taxas banc\u00e1rias relativas a esses repasses;<\/p>\n\n\n\n

b) occasional payments as regularizations resulting from regulatory commitments; It is<\/p>\n\n\n\n

c) duly justified extraordinary situations;<\/p>\n\n\n\n

II \u2013 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;<\/p>\n\n\n\n

III – caber\u00e1 ao \u00f3rg\u00e3o respons\u00e1vel pelo pagamento da despesa realizar a convers\u00e3o para reais da moeda estrangeira em que o compromisso tenha sido estipulado, a fim de mensurar o valor previsto tanto para a elabora\u00e7\u00e3o do Projeto de Lei Or\u00e7ament\u00e1ria de 2021 quanto para as solicita\u00e7\u00f5es de cr\u00e9ditos adicionais; e<\/p>\n\n\n\n

IV \u2013 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.<\/p>\n\n\n\n

Art. 13. In accordance with the provisions of Decree No. 6,094, of April 24, 2007<\/a>, ser\u00e3o priorizados pelo Fundo Nacional de Desenvolvimento da Educa\u00e7\u00e3o – FNDE, por meio do Plano de A\u00e7\u00f5es Articuladas – PAR, os Munic\u00edpios que apresentam despesas para cobrir deficit de salas de aulas.<\/p>\n\n\n\n

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 \u201cexecution and monitoring\u201d functionality of the PAR Module of the Integrated Monitoring, Execution and Control System of the Ministry of Education are authorized. \u2013 Simec.<\/p>\n\n\n\n

Art. 14. A Reserva de Conting\u00eancia, observado o disposto no item III of the caput of art. 5th of Complementary Law No. 101, of 2000 <\/a>– Lei de Responsabilidade Fiscal, ser\u00e1 constitu\u00edda, exclusivamente, de recursos do Or\u00e7amento Fiscal, que equivaler\u00e3o, no Projeto de Lei Or\u00e7ament\u00e1ria de 2021 e na respectiva Lei, a, no m\u00ednimo, dois d\u00e9cimos por cento da receita corrente l\u00edquida constante do referido Projeto.<\/p>\n\n\n\n

\u00a7 1\u00ba The following will not be considered, for the purposes of the provisions of the caput:<\/p>\n\n\n\n

I \u2013 to the own and earmarked revenue account; It is<\/p>\n\n\n\n

II \u2013 to meet specific programming or needs.<\/p>\n\n\n\n

\u00a7 2 For the purposes of using the resources referred to in the caput, it is considered an unforeseen tax event, which refers to subparagraph \u201cb\u201d of item III of the caput of art. 5th of Complementary Law No. 101, of 2000 <\/a>\u2013 Fiscal Responsibility Law, the opening of additional credits to cover expenses not foreseen or insufficiently allocated in the 2021 Budget Law.<\/p>\n\n\n\n

\u00a7 3\u00ba O Projeto de Lei Or\u00e7ament\u00e1ria de 2021 conter\u00e1 reservas espec\u00edficas para atender a:<\/p>\n\n\n\n

I \u2013 individual amendments, in the amount equivalent to the mandatory execution of the 2017 financial year, corrected in the manner established in item II of \u00a7 1 of art. 107 of the Transitional Constitutional Provisions Act<\/a>; It is<\/p>\n\n\n\n

II \u2013 mandatory execution state bench amendments, in an amount corresponding to the percentage provided for in \u00a7 12 of art. 166 of the Constitution.<\/a><\/p>\n\n\n\n

Art. 15. O Poder Executivo federal enviar\u00e1 ao Congresso Nacional o Projeto de Lei Or\u00e7ament\u00e1ria de 2021 com sua despesa regionalizada e, nas informa\u00e7\u00f5es disponibilizadas em meio magn\u00e9tico de processamento eletr\u00f4nico, apresentar\u00e1 detalhamento das dota\u00e7\u00f5es por plano or\u00e7ament\u00e1rio e elemento de despesa.<\/p>\n\n\n\n

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.<\/p>\n\n\n\n

Art. 16. At\u00e9 vinte e quatro horas ap\u00f3s o encaminhamento \u00e0 san\u00e7\u00e3o presidencial do aut\u00f3grafo do Projeto de Lei Or\u00e7ament\u00e1ria de 2021, o Poder Legislativo enviar\u00e1 ao Poder Executivo federal, em meio magn\u00e9tico de processamento eletr\u00f4nico, os dados e as informa\u00e7\u00f5es relativos ao aut\u00f3grafo, no qual indicar\u00e3o, de acordo com os detalhamentos estabelecidos no art. 7\u00ba:<\/p>\n\n\n\n

I – em rela\u00e7\u00e3o a cada categoria de programa\u00e7\u00e3o do projeto original, o total dos acr\u00e9scimos e o total dos decr\u00e9scimos realizados pelo Congresso Nacional; e<\/p>\n\n\n\n

II \u2013 the new programming categories with their respective names.<\/p>\n\n\n\n

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 \u201ce\u201d of item II of \u00a7 1 of art. 151.<\/p>\n\n\n\n

CHAPTER IV<\/p>\n\n\n\n

GUIDELINES FOR PREPARATION AND IMPLEMENTATION OF UNION BUDGETS<\/p>\n\n\n\n

Section I<\/strong><\/p>\n\n\n\n

General Guidelines<\/strong><\/p>\n\n\n\n

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:<\/p>\n\n\n\n

I \u2013 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;<\/a><\/p>\n\n\n\n

II \u2013 provide control of the amounts transferred in accordance with the provisions of Chapter V and the costs of the actions; It is<\/p>\n\n\n\n

III \u2013 consider, when applicable, information on the physical execution of budgetary actions, and the results of evaluations and monitoring of public policies and government programs.<\/p>\n\n\n\n

Par\u00e1grafo \u00fanico. O controle de custos de que trata o inciso II do caput ser\u00e1 orientado para o estabelecimento da rela\u00e7\u00e3o entre a despesa p\u00fablica e o resultado obtido, de forma a priorizar a an\u00e1lise da efici\u00eancia na aloca\u00e7\u00e3o dos recursos, e permitir o acompanhamento das gest\u00f5es or\u00e7ament\u00e1ria, financeira e patrimonial.<\/p>\n\n\n\n

Art. 18. Os \u00f3rg\u00e3os e as entidades integrantes dos Or\u00e7amentos Fiscal, da Seguridade Social e de Investimento dever\u00e3o disponibilizar informa\u00e7\u00f5es atualizadas referentes aos seus contratos no Sistema Integrado de Administra\u00e7\u00e3o de Servi\u00e7os Gerais – Siasg, e \u00e0s diversas modalidades de transfer\u00eancias operacionalizadas na Plataforma +Brasil, inclusive com o georreferenciamento das obras e a identifica\u00e7\u00e3o das categorias de programa\u00e7\u00e3o e fontes de recursos, observadas as normas estabelecidas pelo Poder Executivo federal.<\/p>\n\n\n\n

\u00a7 1\u00ba Nos casos em que o instrumento de transfer\u00eancia ainda n\u00e3o for operacionalizado na Plataforma +Brasil, as normas dever\u00e3o estabelecer condi\u00e7\u00f5es e prazos para a transfer\u00eancia eletr\u00f4nica dos respectivos dados para a referida Plataforma.<\/p>\n\n\n\n

\u00a7 2\u00ba Os planos de trabalho aprovados que n\u00e3o tiverem sido objeto de conv\u00eanio at\u00e9 o final do exerc\u00edcio de 2020, constantes do Portal Plataforma +Brasil, poder\u00e3o ser disponibilizados para ser conveniados no exerc\u00edcio de 2021.<\/p>\n\n\n\n

\u00a7 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.<\/p>\n\n\n\n

Art. 19. Resources cannot be allocated to cover expenses with:<\/p>\n\n\n\n

I \u2013 start of construction, expansion, voluntary reform, acquisition, new rentals or leases of functional residential properties;<\/p>\n\n\n\n

II \u2013 rental or rental of furniture and equipment for functional residential units;<\/p>\n\n\n\n

III \u2013 acquisition of representative cars;<\/p>\n\n\n\n

IV \u2013 confidential actions;<\/p>\n\n\n\n

V \u2013 actions that do not fall within the competence of the Union, in accordance with the provisions of the Constitution;<\/p>\n\n\n\n

VI \u2013 clubs and associations of public agents or any other similar entities;<\/p>\n\n\n\n

VII – pagamento, a qualquer t\u00edtulo, a agente p\u00fablico da ativa por servi\u00e7os prestados, inclusive consultoria, assist\u00eancia t\u00e9cnica ou assemelhados, \u00e0 conta de quaisquer fontes de recursos;<\/p>\n\n\n\n

VIII \u2013 purchase of public bonds by indirect federal public administration entities;<\/p>\n\n\n\n

IX – pagamento de di\u00e1rias e passagens a agente p\u00fablico da ativa por interm\u00e9dio de conv\u00eanios ou instrumentos cong\u00eaneres firmados com entidades de direito privado, ou \u00f3rg\u00e3os ou entidades de direito p\u00fablico;<\/p>\n\n\n\n

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;<\/p>\n\n\n\n

XI – pagamento, a qualquer t\u00edtulo, a empresas privadas que tenham em seu quadro societ\u00e1rio servidor p\u00fablico da ativa, empregado de empresa p\u00fablica ou de sociedade de economia mista, do \u00f3rg\u00e3o celebrante, por servi\u00e7os prestados, inclusive consultoria, assist\u00eancia t\u00e9cnica ou assemelhados;<\/p>\n\n\n\n

XII – pagamento  de  di\u00e1ria,  para  deslocamento  no  territ\u00f3rio  nacional,  em  valor superior a R$ 700,00 (setecentos reais), inclu\u00eddo nesse valor o montante pago a t\u00edtulo de despesa de deslocamento ao local de trabalho ou de hospedagem e vice-versa;<\/p>\n\n\n\n

XIII \u2013 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;<\/p>\n\n\n\n

XIV \u2013 acquisition of airline tickets in violation of the provisions of \u00a7 6;<\/p>\n\n\n\n

XV \u2013 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<\/p>\n\n\n\n

XVI – pagamento a agente p\u00fablico de qualquer esp\u00e9cie remunerat\u00f3ria ou indenizat\u00f3ria com efeitos financeiros anteriores \u00e0 entrada em vigor da respectiva lei que estabele\u00e7a a remunera\u00e7\u00e3o ou a indeniza\u00e7\u00e3o, ou o reajuste, ou que altere ou aumente seus valores.<\/p>\n\n\n\n

\u00a7 1\u00ba Desde que o gasto seja discriminado em categoria de programa\u00e7\u00e3o espec\u00edfica ou comprovada a necessidade de execu\u00e7\u00e3o da despesa, excluem-se das veda\u00e7\u00f5es previstas:<\/p>\n\n\n\n

I \u2013 in items I and II of the caput, with the exception of voluntary reform, the allocations for:<\/p>\n\n\n\n

a) equipped units, essential to the action of military organizations;<\/p>\n\n\n\n

b) diplomatic representations abroad;<\/p>\n\n\n\n

c) functional residences, on the border, carrying out activities directly related to combating border crimes, to:<\/p>\n\n\n\n

1. Federal Justice magistrates;<\/p>\n\n\n\n

2. members of the Federal Public Ministry;<\/p>\n\n\n\n

3. federal police officers;<\/p>\n\n\n\n

4. tax auditors and tax analysts of the Special Secretariat of the Federal Revenue of Brazil of the Ministry of Economy; It is<\/p>\n\n\n\n

5. federal highway police officers;<\/p>\n\n\n\n

d) functional residences, in Bras\u00edlia:<\/p>\n\n\n\n

1. Ministers of State;<\/p>\n\n\n\n

2. Ministers of the Federal Supreme Court and Superior Courts;<\/p>\n\n\n\n

3. the Attorney General of the Republic;<\/p>\n\n\n\n

4. the Federal Public Defender General; It is<\/p>\n\n\n\n

5. of the members of the Legislative Branch; It is<\/p>\n\n\n\n

e) rental of equipment exclusively for use in building maintenance;<\/p>\n\n\n\n

II \u2013 in item III of the caput, the acquisition of representative cars for use:<\/p>\n\n\n\n

a) the President, the Vice-President and the former Presidents of the Republic;<\/p>\n\n\n\n

b) the Presidents of the Chamber of Deputies and the Federal Senate;<\/p>\n\n\n\n

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;<\/p>\n\n\n\n

d) State Ministers;<\/p>\n\n\n\n

e) the Attorney General of the Republic; It is<\/p>\n\n\n\n

f) the Federal Public Defender General;<\/p>\n\n\n\n

III \u2013 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;<\/p>\n\n\n\n

IV \u2013 in item V of the caput, expenses that do not fall within the competence of the Union, relating to:<\/p>\n\n\n\n

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;<\/p>\n\n\n\n

b) metro passenger transport;<\/p>\n\n\n\n

c) the construction of state roads and road works aimed at integrating transport modes;<\/p>\n\n\n\n

d) the federal road network, whose domain is decentralized to the States and the Federal District;<\/p>\n\n\n\n

e) public security actions; It is<\/p>\n\n\n\n

f) the application of resources resulting from special transfers, in accordance with the provisions of art. 166-A of the Constitution;<\/p>\n\n\n\n

V \u2013 in section VI of the caput:<\/p>\n\n\n\n

a) daycare centers; It is<\/p>\n\n\n\n

b) to schools for pre-school care;<\/p>\n\n\n\n

VI – no inciso VII do caput, o pagamento pela presta\u00e7\u00e3o de servi\u00e7os t\u00e9cnicos profissionais especializados por tempo determinado, quando os contratados estiverem submetidos a regime de trabalho que comporte o exerc\u00edcio de outra atividade e haja declara\u00e7\u00e3o do chefe imediato e do dirigente m\u00e1ximo do \u00f3rg\u00e3o de origem da inexist\u00eancia de incompatibilidade de hor\u00e1rios e de comprometimento das atividades atribu\u00eddas, desde que:<\/p>\n\n\n\n

a) is provided for in specific legislation; or<\/p>\n\n\n\n

b) refer to carrying out excellent research and studies:<\/p>\n\n\n\n

1. com recursos repassados \u00e0s organiza\u00e7\u00f5es sociais, nos termos do disposto nos contratos de gest\u00e3o; ou<\/p>\n\n\n\n

2. carried out by university professors in the situation foreseen in subparagraph \u201cb\u201d of item XVI of the caput of art. 37 of the Constitution,<\/a> desde que os projetos de pesquisas e os estudos tenham sido devidamente aprovados pelo dirigente m\u00e1ximo do \u00f3rg\u00e3o ou da entidade ao qual esteja vinculado o professor;<\/p>\n\n\n\n

VII \u2013 in item VIII of the caput, the purchase of public securities for activities that were legally attributed to indirect federal public administration entities;<\/p>\n\n\n\n

VIII – no inciso IX do caput, o pagamento a militares, servidores e empregados:<\/p>\n\n\n\n

a) pertencentes ao quadro de pessoal do convenente;<\/p>\n\n\n\n

b) pertencentes ao quadro de pessoal da administra\u00e7\u00e3o p\u00fablica federal, vinculado ao objeto de conv\u00eanio, quando o \u00f3rg\u00e3o for destinat\u00e1rio de repasse financeiro oriundo de outros entes federativos; ou<\/p>\n\n\n\n

c) in scientific and technological research activities; and IX \u2013 in item X of the caput, when:<\/p>\n\n\n\n

a) there is a law that discriminates the value or the criteria for determining it;<\/p>\n\n\n\n

b) in strict need of service, duly justified; It is<\/p>\n\n\n\n

c) of a temporary nature, characterized by the exercise of a mandate or the performance of a specific action.<\/p>\n\n\n\n

\u00a7 2\u00ba A contrata\u00e7\u00e3o de servi\u00e7os de consultoria, inclusive aquela realizada no \u00e2mbito de acordos de coopera\u00e7\u00e3o t\u00e9cnica com organismos e entidades internacionais, somente ser\u00e1 autorizada para execu\u00e7\u00e3o de atividades que, comprovadamente, n\u00e3o possam ser desempenhadas por servidores ou empregados da administra\u00e7\u00e3o p\u00fablica federal, no \u00e2mbito do \u00f3rg\u00e3o ou da entidade, publicando-se, no Di\u00e1rio Oficial da Uni\u00e3o, al\u00e9m do extrato do contrato, a justificativa e a autoriza\u00e7\u00e3o da contrata\u00e7\u00e3o, da qual constar\u00e3o, necessariamente, a identifica\u00e7\u00e3o do respons\u00e1vel pela execu\u00e7\u00e3o do contrato, descri\u00e7\u00e3o completa do objeto do contrato, o quantitativo m\u00e9dio de consultores, custo total e a especifica\u00e7\u00e3o dos servi\u00e7os e o prazo de conclus\u00e3o.<\/p>\n\n\n\n

\u00a7 3\u00ba A restri\u00e7\u00e3o prevista no inciso VII do caput n\u00e3o se aplica ao servidor que se encontre em licen\u00e7a sem remunera\u00e7\u00e3o para tratar de interesse particular.<\/p>\n\n\n\n

\u00a7 4 The provisions of items VII and<\/p>\n\n\n\n

\u00a7 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.<\/p>\n\n\n\n

\u00a7 6\u00ba 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.<\/p>\n\n\n\n

\u00a7 7\u00ba At\u00e9 que lei espec\u00edfica disponha sobre valores e crit\u00e9rios de concess\u00e3o, o pagamento de ajuda de custo para moradia ou aux\u00edlio-moradia, a qualquer agente p\u00fablico, servidor ou membro dos Poderes Executivo, Legislativo e Judici\u00e1rio, do Minist\u00e9rio P\u00fablico da Uni\u00e3o e da Defensoria P\u00fablica da Uni\u00e3o fica condicionado ao atendimento cumulativo das seguintes condi\u00e7\u00f5es, al\u00e9m de outras estabelecidas em lei:<\/p>\n\n\n\n

I \u2013 there is no functional property available for use by the public agent;<\/p>\n\n\n\n

II \u2013 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;<\/p>\n\n\n\n

III \u2013 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;<\/p>\n\n\n\n

IV \u2013 the public agent must be carrying out his duties in a location different from his original location; It is<\/p>\n\n\n\n

V \u2013 temporary nature, characterized by the exercise of a mandate or the performance of a specific action.<\/p>\n\n\n\n

Art. 20. O Projeto de Lei Or\u00e7ament\u00e1ria de 2021 dever\u00e1 atender \u00e0 propor\u00e7\u00e3o m\u00ednima de recursos estabelecida no Anexo IV a esta Lei para a continuidade dos investimentos em andamento.<\/p>\n\n\n\n

Par\u00e1grafo \u00fanico. Os \u00f3rg\u00e3os setoriais do Poder Executivo federal dever\u00e3o observar, no detalhamento das propostas or\u00e7ament\u00e1rias, a propor\u00e7\u00e3o m\u00ednima de recursos estabelecida pelo Minist\u00e9rio da Economia para a continuidade de investimentos em andamento.<\/p>\n\n\n\n

Art. 21. O Projeto e a Lei Or\u00e7ament\u00e1ria de 2021 e os cr\u00e9ditos especiais, observado o disposto no art. 45 da Lei Complementar n\u00ba 101, de 2000 – Lei de Responsabilidade Fiscal, e atendido o disposto no art. 2\u00ba desta Lei, somente incluir\u00e3o a\u00e7\u00f5es ou subt\u00edtulos novos se:<\/p>\n\n\n\n

I \u2013 have been adequately and sufficiently covered:<\/p>\n\n\n\n

a) the provisions of art. 4th; It is<\/p>\n\n\n\n

b) ongoing projects and their subtitles;<\/p>\n\n\n\n

II \u2013 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 \u00a7 4 of art. 83; It is<\/p>\n\n\n\n

III \u2013 the action is compatible with the 2020-2023 Multi-Year Plan Law.<\/p>\n\n\n\n

\u00a7 1\u00ba    Entende-se como projeto ou subt\u00edtulo de projeto em andamento aquele, constante ou n\u00e3o da proposta, cuja execu\u00e7\u00e3o financeira, at\u00e9 30 de junho de 2020:<\/p>\n\n\n\n

I \u2013 has exceeded twenty percent of its total estimated cost; or<\/p>\n\n\n\n

II – no \u00e2mbito do or\u00e7amento fiscal e da seguridade social, seja igual ou superior a R$ 50.000.000,00 (cinquenta milh\u00f5es de reais), desde que iniciada a execu\u00e7\u00e3o f\u00edsica.<\/p>\n\n\n\n

\u00a7 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.<\/p>\n\n\n\n

\u00a7 3\u00ba The sectoral bodies of the Federal Planning and Budget System, or equivalent:<\/p>\n\n\n\n

I \u2013 are responsible for providing information that proves compliance with the provisions of this article; It is<\/p>\n\n\n\n

II \u2013 (VETOED).<\/p>\n\n\n\n

II \u2013 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)<\/a><\/p>\n\n\n\n

Art. 22. Somente poder\u00e3o ser inclu\u00eddas no Projeto de Lei Or\u00e7ament\u00e1ria de 2021 as dota\u00e7\u00f5es relativas \u00e0s opera\u00e7\u00f5es de cr\u00e9dito externas contratadas ou cujas cartas-consulta tenham sido autorizadas pela Comiss\u00e3o de Financiamentos Externos – Cofiex, no \u00e2mbito do Minist\u00e9rio da Economia, at\u00e9 15 de julho de 2020.<\/p>\n\n\n\n

Par\u00e1grafo \u00fanico. O disposto neste artigo n\u00e3o se aplica \u00e0 emiss\u00e3o de t\u00edtulos da d\u00edvida p\u00fablica federal.<\/p>\n\n\n\n

Art. 23. O Projeto de Lei Or\u00e7ament\u00e1ria de 2021 e a respectiva Lei poder\u00e3o conter, em \u00f3rg\u00e3o or\u00e7ament\u00e1rio espec\u00edfico, receitas de opera\u00e7\u00f5es de cr\u00e9dito e programa\u00e7\u00f5es de despesas correntes prim\u00e1rias, condicionadas \u00e0 aprova\u00e7\u00e3o de projeto de lei de cr\u00e9ditos suplementares ou especiais por maioria absoluta do Congresso Nacional, de acordo com o disposto no inciso III do caput do art. 167 da Constitui\u00e7\u00e3o.<\/p>\n\n\n\n

\u00a7 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.<\/p>\n\n\n\n

\u00a7 2\u00ba A Mensagem de que trata o art. 11 apresentar\u00e1:<\/p>\n\n\n\n

I \u2013 the justifications for choosing the schedules referred to in the caput, the calculation methodology and the memory for calculating the difference referred to in \u00a7 1 and the respective projections for the financial execution of the years 2021 to 2023; It is<\/p>\n\n\n\n

II \u2013 (VETOED).<\/p>\n\n\n\n

II \u2013 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)<\/a><\/p>\n\n\n\n

\u00a7 3\u00ba Os montantes de que trata o \u00a7 1\u00ba poder\u00e3o ser reduzidos por meio de abertura de cr\u00e9dito suplementar nos termos do disposto no art. 47, caso em que as opera\u00e7\u00f5es de cr\u00e9dito poder\u00e3o ser:<\/p>\n\n\n\n

I \u2013 replaced by another source of resources, observing the provisions of \u00a7 2 of art. 44; or<\/p>\n\n\n\n

II \u2013 authorized, if the hypothesis provided for in the art. 4\u00ba da Emenda Constitucional n\u00ba 106, de 7 de maio de 2020.<\/a><\/p>\n\n\n\n

Art. 24. (VETOED).<\/p>\n\n\n\n

Section II<\/strong><\/p>\n\n\n\n

Specific guidelines for the Legislative and Judiciary Powers, the Union Public Ministry and the Union Public Defender's Office<\/strong><\/p>\n\n\n\n

Art. 25. Os \u00f3rg\u00e3os dos Poderes Legislativo e Judici\u00e1rio, do Minist\u00e9rio P\u00fablico da Uni\u00e3o e a Defensoria P\u00fablica da Uni\u00e3o encaminhar\u00e3o \u00e0 Secretaria de Or\u00e7amento Federal da Secretaria Especial de Fazenda do Minist\u00e9rio da Economia, por meio do Sistema Integrado de Planejamento e Or\u00e7amento – Siop, at\u00e9 14 de agosto de 2020, suas propostas or\u00e7ament\u00e1rias, para fins de consolida\u00e7\u00e3o do Projeto de Lei Or\u00e7ament\u00e1ria de 2021, observadas as disposi\u00e7\u00f5es desta Lei.<\/p>\n\n\n\n

\u00a7 1\u00ba As propostas or\u00e7ament\u00e1rias dos \u00f3rg\u00e3os do Poder Judici\u00e1rio, encaminhadas nos termos do disposto no caput, dever\u00e3o ser objeto de parecer do Conselho Nacional de Justi\u00e7a, de que trata o art. 103-B of the Constitution<\/a>, a ser encaminhado \u00e0 Comiss\u00e3o Mista a que se refere o \u00a7 1 of art. 166 of the Constitution,<\/a> until September 28, 2020, with a copy to the Federal Budget Secretariat of the Special Finance Secretariat of the Ministry of Economy.<\/p>\n\n\n\n

\u00a7 2 The provisions of \u00a7 1 do not apply to the Federal Supreme Court and the National Council of Justice.<\/p>\n\n\n\n

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 \u00a7\u00a7 3, 4 and 5 of this article.<\/p>\n\n\n\n

\u00a7 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.<\/p>\n\n\n\n

\u00a7 2 The limits referred to in the caput and \u00a7 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.<\/p>\n\n\n\n

\u00a7 3\u00ba A utiliza\u00e7\u00e3o dos limites a que se refere este artigo para o atendimento de despesas prim\u00e1rias discricion\u00e1rias, classificadas nos GND 3 – Outras Despesas Correntes, 4 – Investimentos e 5 – Invers\u00f5es Financeiras, somente poder\u00e1 ocorrer ap\u00f3s o atendimento das despesas prim\u00e1rias obrigat\u00f3rias relacionadas na Se\u00e7\u00e3o I do Anexo III, observado, em especial, o disposto no Cap\u00edtulo VII.<\/p>\n\n\n\n

\u00a7 4\u00ba As dota\u00e7\u00f5es do Fundo Especial de Assist\u00eancia Financeira aos Partidos Pol\u00edticos – Fundo Partid\u00e1rio constantes do Projeto de Lei Or\u00e7ament\u00e1ria de 2021 e aprovadas na respectiva Lei corresponder\u00e3o ao valor pago no exerc\u00edcio de 2016 corrigido na forma do disposto no \u00a7 1 of art. 107 of the Transitional Constitutional Provisions Act.<\/a><\/p>\n\n\n\n

\u00a7 5 The amount referred to in \u00a7 4 is part of the budget limits calculated in accordance with the provisions of the caput.<\/p>\n\n\n\n

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 \u00a7 9 of art. 107 of the Transitional Constitutional Provisions Act,<\/a> through the publication of a joint act by the directors of the bodies involved.<\/p>\n\n\n\n

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.<\/p>\n\n\n\n

Section III<\/strong><\/p>\n\n\n\n

Judicial debts<\/strong><\/p>\n\n\n\n

Art. 28. A Lei Or\u00e7ament\u00e1ria de 2021 somente incluir\u00e1 dota\u00e7\u00f5es para o pagamento de precat\u00f3rios cujos processos contenham certid\u00e3o de tr\u00e2nsito em julgado da decis\u00e3o exequenda e, no m\u00ednimo, um dos seguintes documentos:<\/p>\n\n\n\n

I \u2013 final and unappealable certificate:<\/p>\n\n\n\n

a) embargoes on execution; or<\/p>\n\n\n\n

b) challenging compliance with the sentence; or<\/p>\n\n\n\n

II \u2013 certificate that no embargoes or any challenge to compliance with the sentence have been filed.<\/p>\n\n\n\n

Art. 29. O Poder Judici\u00e1rio encaminhar\u00e1 \u00e0 Comiss\u00e3o Mista a que se refere o \u00a7 1 of art. 166 of the Constitution,<\/a> \u00e0 Secretaria de Or\u00e7amento Federal da Secretaria Especial de Fazenda e \u00e0 Procuradoria-Geral da Fazenda Nacional, ambas do Minist\u00e9rio da Economia, \u00e0 Advocacia-Geral da Uni\u00e3o e aos \u00f3rg\u00e3os e \u00e0s entidades devedores a rela\u00e7\u00e3o dos d\u00e9bitos constantes de precat\u00f3rios judici\u00e1rios a serem inclu\u00eddos no Projeto de Lei Or\u00e7ament\u00e1ria de 2021, conforme estabelecido no \u00a7 5 of art. 100 of the Constitution,<\/a> discriminada por \u00f3rg\u00e3o da administra\u00e7\u00e3o p\u00fablica direta, autarquia e funda\u00e7\u00e3o e por GND, conforme detalhamento constante do art. 7\u00ba, especificando:<\/p>\n\n\n\n

I \u2013 number of the original action, in the standard established by the National Council of Justice;<\/p>\n\n\n\n

II \u2013 date of filing of the original action;<\/p>\n\n\n\n

III \u2013 court order number;<\/p>\n\n\n\n

IV – tipo de causa julgada, com especifica\u00e7\u00e3o precisa do objeto da condena\u00e7\u00e3o transitada em julgado;<\/p>\n\n\n\n

V \u2013 date of the court-ordered notice;<\/p>\n\n\n\n

VI – nome do benefici\u00e1rio e n\u00famero de sua inscri\u00e7\u00e3o no Cadastro de Pessoas F\u00edsicas – CPF ou Cadastro Nacional de Pessoas Jur\u00eddicas – CNPJ;<\/p>\n\n\n\n

VII – valor individualizado por benefici\u00e1rio e valor total do precat\u00f3rio a ser pago, atualizados at\u00e9 1\u00ba de julho de 2020;<\/p>\n\n\n\n

VIII \u2013 date of final judgment;<\/p>\n\n\n\n

IX \u2013 identification of the Court or District of origin; It is<\/p>\n\n\n\n

X – natureza do valor do precat\u00f3rio, se referente ao objeto da causa julgada, aos honor\u00e1rios sucumbenciais fixados pelo Juiz da Execu\u00e7\u00e3o ou aos honor\u00e1rios contratuais.<\/p>\n\n\n\n

\u00a7 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.<\/p>\n\n\n\n

\u00a7 2\u00ba Caber\u00e1 ao Conselho Nacional de Justi\u00e7a encaminhar \u00e0 Comiss\u00e3o Mista a que se refere o \u00a7 1 of art. 166 of the Constitution,<\/a> \u00e0 Secretaria de Or\u00e7amento Federal da Secretaria Especial de Fazenda e \u00e0 Procuradoria-Geral da Fazenda Nacional, ambas do Minist\u00e9rio da Economia, \u00e0 Advocacia-Geral da Uni\u00e3o e aos \u00f3rg\u00e3os e \u00e0s entidades devedores, no prazo previsto no \u00a7 1\u00ba, a rela\u00e7\u00e3o dos d\u00e9bitos constantes de precat\u00f3rios judici\u00e1rios resultantes de causas processadas pela justi\u00e7a comum estadual a serem inclu\u00eddos no Projeto de Lei Or\u00e7ament\u00e1ria de 2021, discriminada por \u00f3rg\u00e3o da administra\u00e7\u00e3o p\u00fablica federal direta, autarquia e funda\u00e7\u00e3o, e por GND, conforme detalhamento constante do art. 7\u00ba e com as especifica\u00e7\u00f5es a que se referem os incisos I ao X do caput deste artigo, acrescida de campo que contenha a sigla da unidade federativa do tribunal que proferiu a decis\u00e3o exequenda.<\/p>\n\n\n\n

\u00a7 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.<\/p>\n\n\n\n

\u00a7 4\u00ba A falta da comunica\u00e7\u00e3o a que se refere o \u00a7 3\u00ba pressup\u00f5e a inexist\u00eancia de diverg\u00eancias entre a rela\u00e7\u00e3o recebida e os processos que originaram os precat\u00f3rios, sendo a omiss\u00e3o, quando existir diverg\u00eancia, de responsabilidade solid\u00e1ria do \u00f3rg\u00e3o ou da entidade devedora e de seu titular ou dirigente.<\/p>\n\n\n\n

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 \u2013 RPVs assessed and paid , considering the specifications established in the sections of the caput of art. 29, with the necessary adaptations.<\/p>\n\n\n\n

Art. 31. A atualiza\u00e7\u00e3o monet\u00e1ria dos precat\u00f3rios, estabelecida no \u00a7 12 do art. 100 da Constitui\u00e7\u00e3o, e das RPVs expedidas no ano de 2021, inclusive em rela\u00e7\u00e3o \u00e0s causas trabalhistas, previdenci\u00e1rias e de acidente do trabalho, observar\u00e1, no exerc\u00edcio de 2021, a varia\u00e7\u00e3o do \u00cdndice Nacional de Pre\u00e7os ao Consumidor Amplo – Especial – IPCA-E da Funda\u00e7\u00e3o Instituto Brasileiro de Geografia e Estat\u00edstica – IBGE, a partir da data do c\u00e1lculo exequendo at\u00e9 o seu efetivo dep\u00f3sito, exceto se houver disposi\u00e7\u00e3o superveniente que estabele\u00e7a outro \u00edndice de corre\u00e7\u00e3o.<\/p>\n\n\n\n

\u00a7 1 In the monetary updating of tax precat\u00f3rio, 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.<\/p>\n\n\n\n

\u00a7 2\u00ba The court orders and RPVs canceled in accordance with the provisions of Law No. 13,463, of July 6, 2017<\/a>, que eventualmente venham a ser objeto de novo of\u00edcio requisit\u00f3rio, inclusive os tribut\u00e1rios, conservar\u00e3o a remunera\u00e7\u00e3o correspondente a todo per\u00edodo em que estiveram depositados na institui\u00e7\u00e3o financeira.<\/p>\n\n\n\n

\u00a7 3\u00ba Os precat\u00f3rios e RPVs expedidos nos termos do disposto no \u00a7 2\u00ba deste artigo ser\u00e3o atualizados da data da transfer\u00eancia dos valores cancelados para a Conta \u00danica do Tesouro Nacional at\u00e9 o novo dep\u00f3sito, observada a remunera\u00e7\u00e3o referida no caput e no \u00a7 1\u00ba.<\/p>\n\n\n\n

\u00a7 4 The provisions of the caput apply to court orders paid in installments in accordance with the provisions of \u00a7 20 of art. 100 of the Constitution.<\/a><\/p>\n\n\n\n

Art. 32. As dota\u00e7\u00f5es or\u00e7ament\u00e1rias destinadas ao pagamento de d\u00e9bitos relativos a precat\u00f3rios e requisi\u00e7\u00f5es de pequeno valor aprovadas na Lei Or\u00e7ament\u00e1ria de 2021 e em seus cr\u00e9ditos adicionais dever\u00e3o ser integralmente descentralizadas pelo \u00f3rg\u00e3o central do Sistema de Administra\u00e7\u00e3o Financeira Federal aos \u00f3rg\u00e3os setoriais de planejamento e or\u00e7amento do Poder Judici\u00e1rio, ou equivalentes, inclusive ao Tribunal de Justi\u00e7a do Distrito Federal e dos Territ\u00f3rios, que se incumbir\u00e3o de descentraliz\u00e1-las aos tribunais que proferirem as decis\u00f5es exequendas, ressalvadas as hip\u00f3teses de causas processadas pela justi\u00e7a comum estadual.<\/p>\n\n\n\n

\u00a7 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.<\/p>\n\n\n\n

\u00a7 2\u00ba Caso o valor descentralizado seja insuficiente para o pagamento integral do d\u00e9bito, o Tribunal competente, por interm\u00e9dio do seu \u00f3rg\u00e3o setorial de or\u00e7amento, dever\u00e1 providenciar, junto \u00e0 Secretaria  de Or\u00e7amento  Federal da Secretaria Especial de Fazenda do Minist\u00e9rio da Economia, a complementa\u00e7\u00e3o da dota\u00e7\u00e3o descentralizada, da qual dar\u00e1 conhecimento aos \u00f3rg\u00e3os ou \u00e0s entidades descentralizadoras.<\/p>\n\n\n\n

\u00a7 3\u00ba Se as dota\u00e7\u00f5es descentralizadas referentes a precat\u00f3rios forem superiores ao valor necess\u00e1rio para o pagamento integral dos d\u00e9bitos relativos a essas despesas, o Tribunal competente, por interm\u00e9dio do seu \u00f3rg\u00e3o setorial de or\u00e7amento, dever\u00e1 providenciar a devolu\u00e7\u00e3o imediata do saldo da dota\u00e7\u00e3o apurado e, se for o caso, dos correspondentes recursos financeiros, da qual dar\u00e1 conhecimento aos \u00f3rg\u00e3os ou \u00e0s entidades descentralizadoras e \u00e0s Secretarias de Or\u00e7amento Federal e do Tesouro Nacional, da Secretaria Especial de Fazenda do Minist\u00e9rio da Economia, respectivamente, exceto se houver necessidade de abertura de cr\u00e9ditos adicionais para o pagamento de precat\u00f3rios e requisi\u00e7\u00f5es de pequeno valor.<\/p>\n\n\n\n

\u00a7 4\u00ba As libera\u00e7\u00f5es dos  recursos financeiros  correspondentes \u00e0s dota\u00e7\u00f5es or\u00e7ament\u00e1rias descentralizadas na forma estabelecida neste artigo dever\u00e3o ser realizadas diretamente para o \u00f3rg\u00e3o setorial de programa\u00e7\u00e3o financeira das unidades or\u00e7ament\u00e1rias respons\u00e1veis pelo pagamento do d\u00e9bito, de acordo com as regras de libera\u00e7\u00e3o para os \u00f3rg\u00e3os do Poder Judici\u00e1rio previstas nesta Lei e a programa\u00e7\u00e3o financeira estabelecida na forma do disposto no art. 8th of Complementary Law No. 101, of 2000<\/a> \u2013 Fiscal Responsibility Law, and will be informed to the beneficiaries by the responsible execution court.<\/p>\n\n\n\n

\u00a7 5\u00ba O pagamento da Contribui\u00e7\u00e3o para o Regime Pr\u00f3prio de Previd\u00eancia do Servidor P\u00fablico, decorrente de precat\u00f3rios e requisi\u00e7\u00f5es de pequeno valor devidos pela Uni\u00e3o, ou por suas autarquias e funda\u00e7\u00f5es, ser\u00e1 efetuado por meio de programa\u00e7\u00e3o espec\u00edfica no \u00e2mbito de Encargos Financeiros da Uni\u00e3o.<\/p>\n\n\n\n

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.<\/p>\n\n\n\n

\u00a7 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 .<\/p>\n\n\n\n

\u00a7 2\u00ba Caso as dota\u00e7\u00f5es or\u00e7ament\u00e1rias destinadas ao pagamento de precat\u00f3rios integre programa\u00e7\u00e3o de despesa corrente prim\u00e1ria condicionada \u00e0 aprova\u00e7\u00e3o de projeto de lei de cr\u00e9dito suplementar ou especial por maioria absoluta do Congresso Nacional, nos termos do disposto no art. 23, o prazo previsto no caput ser\u00e1 contado da data de publica\u00e7\u00e3o da respectiva lei de abertura do referido cr\u00e9dito ou de abertura de cr\u00e9dito suplementar de substitui\u00e7\u00e3o da receita de opera\u00e7\u00f5es de cr\u00e9dito por outra fonte de recursos, previsto no \u00a7 3\u00ba do art. 23, que atenda a tais despesas, o que ocorrer primeiro.<\/p>\n\n\n\n

Art. 34. Aplicam-se as mesmas regras relativas ao pagamento de precat\u00f3rios constantes desta Se\u00e7\u00e3o, quando a execu\u00e7\u00e3o de decis\u00f5es judiciais contra empresas estatais dependentes ocorrerem mediante a expedi\u00e7\u00e3o de precat\u00f3rio, nos termos do disposto no art. 100 of the Constitution.<\/a><\/p>\n\n\n\n

Art. 35. Para fins de defini\u00e7\u00e3o dos limites or\u00e7ament\u00e1rios para atender ao pagamento de pens\u00f5es indenizat\u00f3rias decorrentes de decis\u00f5es judiciais e senten\u00e7as judiciais de empresas estatais dependentes, os \u00f3rg\u00e3os dos Poderes Executivo, Legislativo e Judici\u00e1rio, do Minist\u00e9rio P\u00fablico da Uni\u00e3o e da Defensoria P\u00fablica da Uni\u00e3o, por interm\u00e9dio dos \u00f3rg\u00e3os setoriais de planejamento e or\u00e7amento ou equivalentes, encaminhar\u00e3o \u00e0 Secretaria de Or\u00e7amento Federal da Secretaria Especial de Fazenda do Minist\u00e9rio da Economia, at\u00e9 15 de junho de 2020, informa\u00e7\u00f5es contendo a necessidade de recursos or\u00e7ament\u00e1rios para 2021, segregadas por tipo de senten\u00e7a, unidade or\u00e7ament\u00e1ria, grupo de despesa, autor, n\u00famero do processo, identifica\u00e7\u00e3o da Vara ou Comarca de tr\u00e2mite da senten\u00e7a objeto da a\u00e7\u00e3o judicial, situa\u00e7\u00e3o processual e valor.<\/p>\n\n\n\n

\u00a7 1 To prepare the information required in the caput, the following must be considered exclusively:<\/p>\n\n\n\n

I \u2013 sentences that have become final and are in the execution phase, with the presentation of supporting documents; It is<\/p>\n\n\n\n

II \u2013 appeal deposits necessary for filing appeals.<\/p>\n\n\n\n

\u00a7 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.<\/p>\n\n\n\n

Art. 36. As dota\u00e7\u00f5es or\u00e7ament\u00e1rias destinadas ao pagamento de honor\u00e1rios periciais nas a\u00e7\u00f5es em que o Instituto Nacional do Seguro Social figure como parte, com fundamento na Law No. 13,876, of September 20, 2019,<\/a> 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.<\/p>\n\n\n\n

Section IV<\/strong><\/p>\n\n\n\n

Loans, financing and refinancing<\/strong><\/p>\n\n\n\n

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 <\/a>\u2013 Fiscal Responsibility Law.<\/p>\n\n\n\n

\u00a7 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.<\/p>\n\n\n\n

\u00a7 2\u00ba Ser\u00e3o de responsabilidade do mutu\u00e1rio, al\u00e9m dos encargos financeiros, eventuais comiss\u00f5es, taxas e outras despesas cong\u00eaneres cobradas pelo agente financeiro, exceto as despesas de remunera\u00e7\u00e3o previstas no contrato entre o agente e a Uni\u00e3o.<\/p>\n\n\n\n

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.<\/p>\n\n\n\n

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.<\/p>\n\n\n\n

Section V<\/strong><\/p>\n\n\n\n

From the Social Security Budget<\/strong><\/p>\n\n\n\n

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, <\/a>us arts. 194, 195, 196, 199, 200, 201, 203 and 204 <\/a>and in \u00a7 4 of art. 212 of the Constitution<\/a> and will have, among others, resources from:<\/p>\n\n\n\n

I \u2013 social contributions provided for in the Constitution, except that referred to in the \u00a7 5 of art. 212 <\/a>e aquelas destinadas por lei \u00e0s despesas do Or\u00e7amento Fiscal;<\/p>\n\n\n\n

II \u2013 the contribution to the employee's social security plan, which will be used for expenses with Union social security charges;<\/p>\n\n\n\n

III – do Or\u00e7amento Fiscal; e<\/p>\n\n\n\n

IV \u2013 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.<\/p>\n\n\n\n

\u00a7 1 The resources arising from social contributions referred to in the art. 40 and paragraph \u201ca\u201d of item I <\/a>and the item II of the caput of art. 195, both of the Constitution,<\/a> no Projeto de Lei Or\u00e7ament\u00e1ria de 2021 e na respectiva Lei, n\u00e3o se sujeitar\u00e3o \u00e0 desvincula\u00e7\u00e3o.<\/p>\n\n\n\n

\u00a7 2\u00ba Todas as receitas do Fundo de Amparo ao Trabalhador, inclusive as financeiras, dever\u00e3o constar do Projeto e na Lei Or\u00e7ament\u00e1ria de 2021.<\/p>\n\n\n\n

\u00a7 3\u00ba As despesas relativas ao pagamento dos benef\u00edcios assistenciais a que se refere o caput do art. 40 of Law No. 8,742, of December 7, 1993, <\/a>mantidas as suas fontes de financiamento, ser\u00e3o realizadas \u00e0 conta do Fundo Nacional de Assist\u00eancia Social.<\/p>\n\n\n\n

\u00a7 4\u00ba 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, \u00a7 3, of the Constitution,<\/a> statement of social security income and expenses, in accordance with the provisions of art. 52 of Complementary Law No. 101 of 2000<\/a> \u2013 Fiscal Responsibility Law, which will contain an explanatory note with a memory of the calculation of revenues unlinked by virtue of a constitutional provision.<\/p>\n\n\n\n

\u00a7 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:<\/p>\n\n\n\n

I \u2013 per capita allocated to the Unified Social Assistance System Network \u2013 Suas and will constitute a value to be added to the transfers to meet goals by members of said Network; or<\/p>\n\n\n\n

II \u2013 transferred to the Unified Health System Network \u2013 SUS and will constitute a temporary value to be added to the regular and automatic transfers from said Network.<\/p>\n\n\n\n

\u00a7 6 The provisions of item II of \u00a7 5 apply to actions for the acquisition and distribution of medicines intended for:<\/p>\n\n\n\n

I \u2013 the control and treatment of diseases within the scope of specific hemodialysis and hypertension programs; It is<\/p>\n\n\n\n

II \u2013 the cost of hospitalizations in intensive care units.<\/p>\n\n\n\n

\u00a7 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 \u00a7 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.<\/p>\n\n\n\n

\u00a7 8 The resources derived from parliamentary amendments that, in accordance with the provisions of item II of \u00a7 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:<\/p>\n\n\n\n

I – quantitativas, para ressarcimento at\u00e9 a integralidade dos servi\u00e7os prestados pela entidade e previamente autorizados pelo gestor; ou<\/p>\n\n\n\n

II \u2013 qualitative, fulfilled during the term of the contract, such as those derived from the improvement of procedures or operating conditions of the units.<\/p>\n\n\n\n

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.<\/p>\n\n\n\n

Art. 42. In compliance with the provisions of art. 239 of the Constitution<\/a>, a arrecada\u00e7\u00e3o decorrente  das  contribui\u00e7\u00f5es  para  o  Programa  de  Integra\u00e7\u00e3o  Social  –  PIS,  institu\u00eddo  pela  Complementary Law No. 7, of September 7, 1970,<\/a> e para o Programa de Forma\u00e7\u00e3o do Patrim\u00f4nio do Servidor P\u00fablico – Pasep, institu\u00eddo pela Complementary Law No. 8, of December 3, 1970<\/a>, poder\u00e1 financiar o programa do seguro-desemprego, as despesas com benef\u00edcios previdenci\u00e1rios e o abono salarial, desde que respeitada a destina\u00e7\u00e3o de, no m\u00ednimo, vinte e oito por cento para o financiamento de programas de desenvolvimento econ\u00f4mico, por meio do Banco Nacional de Desenvolvimento Econ\u00f4mico e Social – BNDES, com crit\u00e9rios de remunera\u00e7\u00e3o que preservem o seu valor.<\/p>\n\n\n\n

Section VI<\/strong><\/p>\n\n\n\n

From the Investment Budget<\/strong><\/p>\n\n\n\n

Art. 43. The Investment Budget, provided for in item II of \u00a7 5 of art. 165 of the Constitution,<\/a> abranger\u00e1 as empresas em que a Uni\u00e3o, direta ou indiretamente, detenha a maioria do capital social com direito a voto, ressalvado o disposto nos \u00a7\u00a7 5\u00ba e 6\u00ba, e dele constar\u00e3o todos os investimentos realizados, independentemente da fonte de financiamento utilizada.<\/p>\n\n\n\n

\u00a7 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,<\/a> and its updates, exclusively expenses with:<\/p>\n\n\n\n

I \u2013 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;<\/p>\n\n\n\n

II \u2013 improvements made to Union assets by state-owned companies; It is<\/p>\n\n\n\n

III \u2013 necessary improvements to the infrastructure of public services granted by the Union.<\/p>\n\n\n\n

\u00a7 2 The expense will be broken down in accordance with the provisions of art. 7th, considering classification 495 \u2013 Investment Budget Resources for sources of resources.<\/p>\n\n\n\n

\u00a7 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:<\/p>\n\n\n\n

I \u2013 generated by the company;<\/p>\n\n\n\n

II \u2013 Union participation in the share capital;<\/p>\n\n\n\n

III \u2013 from the controlling company in the form of:<\/p>\n\n\n\n

a) participation in the capital; It is<\/p>\n\n\n\n

b) loans;<\/p>\n\n\n\n

IV \u2013 credit operations with financial institutions:<\/p>\n\n\n\n

a) internal; It is<\/p>\n\n\n\n

b) external; It is<\/p>\n\n\n\n

V \u2013 other long-term operations.<\/p>\n\n\n\n

\u00a7 4\u00ba A programa\u00e7\u00e3o dos investimentos \u00e0 conta de recursos oriundos dos Or\u00e7amentos Fiscal e da Seguridade Social, inclusive mediante participa\u00e7\u00e3o acion\u00e1ria, observar\u00e1 o valor e a destina\u00e7\u00e3o constantes do or\u00e7amento original.<\/p>\n\n\n\n

\u00a7 5\u00ba As empresas cuja programa\u00e7\u00e3o conste integralmente do Or\u00e7amento Fiscal ou do Or\u00e7amento da Seguridade Social, de acordo com o disposto no art. 6\u00ba, n\u00e3o integrar\u00e3o o Or\u00e7amento de Investimento.<\/p>\n\n\n\n

\u00a7 6\u00ba Permanecer\u00e3o no Or\u00e7amento de Investimento as empresas  p\u00fablicas e as sociedades de economia mista que tenham recebido do seu controlador ou utilizado recursos financeiros para pagamento de despesas com pessoal ou de  custeio em geral ou de capital, exclu\u00eddos, no \u00faltimo caso, aqueles provenientes de aumento de participa\u00e7\u00e3o acion\u00e1ria, desde que atendidos, cumulativamente, \u00e0s seguintes condi\u00e7\u00f5es, e observado o disposto em ato do Poder Executivo federal:<\/p>\n\n\n\n

I \u2013 integrate the Investment Budget into the Budget Law of the previous year;<\/p>\n\n\n\n

II – estar inclu\u00edda no Programa Nacional de Desestatiza\u00e7\u00e3o, institu\u00eddo pela Law No. 9,491, of September 9, 1997;<\/a><\/p>\n\n\n\n

III \u2013 have an approved and current economic-financial rebalancing plan; It is<\/p>\n\n\n\n

IV \u2013 observe the provisions of \u00a7 9 of art. 37 of the Federal Constitution.<\/a><\/p>\n\n\n\n

\u00a7 7\u00ba As normas gerais da Law No. 4,320, of 1964<\/a>, do not apply to companies included in the Investment Budget with regard to the accounting regime, budget execution and financial statements.<\/p>\n\n\n\n

\u00a7 8 The application, where appropriate, of the arts. 109 and 110 of Law No. 4,320, of 1964,<\/a> for the purposes for which they are intended.<\/p>\n\n\n\n

\u00a7 9 The companies referred to in the caput must keep their budget execution updated on Siop, online.<\/p>\n\n\n\n

\u00a7 10. Para o exerc\u00edcio de 2021, as empresas p\u00fablicas e as de sociedades de economia mista somente poder\u00e3o receber aportes da Uni\u00e3o para futuro aumento de capital se estiverem inclu\u00eddas no Programa Nacional de Desestatiza\u00e7\u00e3o, institu\u00eddo pela Law No. 9,491, of 1997<\/a>, except if:<\/p>\n\n\n\n

I \u2013 deal with the initial contribution to constitute the initial capital of a company created by law; It is<\/p>\n\n\n\n

II \u2013 involve financial companies to comply with the Basel Agreement rules.<\/p>\n\n\n\n

III – tratar de aporte de recursos empenhados e inscritos em Restos a Pagar de exerc\u00edcios anteriores destinados \u00e0s companhias docas federais.    (Included by Law No. 14,143, of 2021)<\/a><\/p>\n\n\n\n

\u00a7 11. As empresas p\u00fablicas e as sociedades de economia mista cujos investimentos s\u00e3o financiados com a participa\u00e7\u00e3o da Uni\u00e3o para futuro aumento de capital manter-se-\u00e3o no Or\u00e7amento de Investimento de forma a compatibilizar a programa\u00e7\u00e3o or\u00e7ament\u00e1ria e o art. 2nd, item III, of Complementary Law No. 101, of 2000.<\/a><\/p>\n\n\n\n

Section VII<\/strong><\/p>\n\n\n\n

Changes to the Budget Law and additional credits<\/strong><\/p>\n\n\n\n

Art. 44. As classifica\u00e7\u00f5es das dota\u00e7\u00f5es previstas no art. 7\u00ba, as fontes de financiamento do Or\u00e7amento de Investimento, as codifica\u00e7\u00f5es or\u00e7ament\u00e1rias e suas denomina\u00e7\u00f5es poder\u00e3o ser alteradas de acordo com as necessidades de execu\u00e7\u00e3o, desde que mantido o valor total do subt\u00edtulo e observadas as demais condi\u00e7\u00f5es de que trata este artigo.<\/p>\n\n\n\n

\u00a7 1 The changes referred to in the caput may be carried out, justifiably, if authorized through:<\/p>\n\n\n\n

I \u2013 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:<\/p>\n\n\n\n

a) GNDs \u201c3 – Outras Despesas Correntes\u201d, \u201c4 – Investimentos\u201d e \u201c5 – Invers\u00f5es Financeiras\u201d, no \u00e2mbito do mesmo subt\u00edtulo; e<\/p>\n\n\n\n

b) GNDs \u201c2 – Juros e Encargos da D\u00edvida\u201d e \u201c6 – Amortiza\u00e7\u00e3o da D\u00edvida\u201d, no \u00e2mbito do mesmo subt\u00edtulo;<\/p>\n\n\n\n

II \u2013 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:<\/p>\n\n\n\n

a) sources of financing;<\/p>\n\n\n\n

b) usage identifiers;<\/p>\n\n\n\n

c) primary outcome identifiers;<\/p>\n\n\n\n

d) budgetary spheres;<\/p>\n\n\n\n

e) the names of budget classifications, provided that a technical or legal error is found; It is<\/p>\n\n\n\n

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<\/p>\n\n\n\n

III \u2013 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:<\/p>\n\n\n\n

a) the sources of resources, including those referred to in \u00a7 3 of art. 135, observing the obligations provided for in the legislation;<\/p>\n\n\n\n

b) usage identifiers;<\/p>\n\n\n\n

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);<\/p>\n\n\n\n

d) budgetary spheres;<\/p>\n\n\n\n

e) the names of budget classifications, provided that a technical or legal error is found; It is<\/p>\n\n\n\n

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.<\/p>\n\n\n\n

\u00a7 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 \u00a7 5 of art. 167 of the Constitution.<\/a><\/p>\n\n\n\n

\u00a7 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.<\/p>\n\n\n\n

\u00a7 4\u00ba A altera\u00e7\u00e3o de que trata o \u00a7 3\u00ba poder\u00e1 ser realizada pelas unidades or\u00e7ament\u00e1rias, pelos \u00f3rg\u00e3os setoriais ou pela Secretaria de Or\u00e7amento Federal da Secretaria Especial de Fazenda do Minist\u00e9rio da Economia, quando da indica\u00e7\u00e3o de benefici\u00e1rios pelos autores de emendas individuais, para manter compatibilidade entre o benefici\u00e1rio indicado e a referida classifica\u00e7\u00e3o, sem preju\u00edzo de altera\u00e7\u00f5es posteriores.<\/p>\n\n\n\n

\u00a7 5\u00ba They are considered as excess collection, for the purposes of the provisions of \u00a7 3 of art. 43 of Law No. 4,320, of 1964,<\/a> the resources made available due to changes made to the sources of financing and resources, in accordance with the provisions of subparagraph \u201ca\u201d of item II and subparagraph \u201ca\u201d of item III of \u00a7 1 and \u00a7 2 of this article, maintaining the classification original from the aforementioned sources.<\/p>\n\n\n\n

\u00a7 6\u00ba Os GNDs decorrentes da abertura ou da reabertura de cr\u00e9ditos especiais poder\u00e3o ser alterados, justificadamente, por ato pr\u00f3prio dos Poderes Executivo, Legislativo e Judici\u00e1rio, do Minist\u00e9rio P\u00fablico da Uni\u00e3o e da Defensoria P\u00fablica da Uni\u00e3o, para adequ\u00e1-los \u00e0 necessidade da execu\u00e7\u00e3o, hip\u00f3tese em que poder\u00e3o ser inclu\u00eddos GNDs, al\u00e9m daqueles aprovados no subt\u00edtulo, desde que compat\u00edveis com a finalidade da a\u00e7\u00e3o or\u00e7ament\u00e1ria correspondente, no que se refere a altera\u00e7\u00e3o entre os:<\/p>\n\n\n\n

I – GNDs \u201c3 – Outras Despesas Correntes\u201d, \u201c4 – Investimentos\u201d e \u201c5 \u2013 Invers\u00f5es Financeiras\u201d, no \u00e2mbito do mesmo subt\u00edtulo; e<\/p>\n\n\n\n

II – GNDs \u201c2 – Juros e Encargos da D\u00edvida\u201d e \u201c6 – Amortiza\u00e7\u00e3o da D\u00edvida\u201d, no \u00e2mbito do mesmo subt\u00edtulo.<\/p>\n\n\n\n

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 \u00a7 5 of art. 167 of the Constitution <\/a>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.<\/p>\n\n\n\n

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 \u00a7 11 and \u00a7 13.<\/p>\n\n\n\n

\u00a7 1\u00ba Cada projeto de lei e a respectiva lei dever\u00e3o restringir-se a um \u00fanico tipo de cr\u00e9dito adicional, conforme definido nos iparagraphs I and II of the caput of art. 41 of Law No. 4,320, of 1964.<\/a><\/p>\n\n\n\n

\u00a7 2 The deadline for submitting the projects referred to in the caput is October 15, 2021.<\/p>\n\n\n\n

\u00a7 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.<\/p>\n\n\n\n

\u00a7 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)<\/a><\/p>\n\n\n\n

\u00a7 4\u00ba As exposi\u00e7\u00f5es de motivos \u00e0s quais se refere o \u00a7 3\u00ba, relativas a projetos de lei de cr\u00e9ditos suplementares e especiais destinados ao atendimento de despesas prim\u00e1rias, dever\u00e3o conter justificativa de que a realiza\u00e7\u00e3o das despesas objeto desses cr\u00e9ditos n\u00e3o afeta a obten\u00e7\u00e3o da meta de resultado prim\u00e1rio prevista nesta Lei e o atendimento dos limites de despesa de que trata o art. 107 of the Transitional Constitutional Provisions Act.<\/a><\/p>\n\n\n\n

\u00a7 5 In the event of opening additional credits that involve the use of excess revenue, the explanatory memorandum will contain information relating to:<\/p>\n\n\n\n

I \u2013 revenue estimates contained in the 2021 Budget Law, in accordance with the classification referred to in item \u201ca\u201d of item III of the caput of art. 9th;<\/p>\n\n\n\n

II – estimativas atualizadas para o exerc\u00edcio financeiro;<\/p>\n\n\n\n

III \u2013 portions of excess revenue already used in additional credits, opened or in progress;<\/p>\n\n\n\n

IV \u2013 values already used in other budget changes; It is<\/p>\n\n\n\n

V \u2013 excess collection balances, in accordance with the classification provided for in section I.<\/p>\n\n\n\n

\u00a7 6\u00ba  Nas hip\u00f3teses de abertura de cr\u00e9ditos adicionais que envolva a utiliza\u00e7\u00e3o de superavit financeiro, as exposi\u00e7\u00f5es de motivos conter\u00e3o informa\u00e7\u00f5es relativas a:<\/p>\n\n\n\n

I – superavit financeiro do exerc\u00edcio de 2020, por fonte de recursos;<\/p>\n\n\n\n

II \u2013 credits reopened in 2021;<\/p>\n\n\n\n

III \u2013 amounts already used in additional credits, opened or in progress;<\/p>\n\n\n\n

IV \u2013 values already used in other budget changes; It is<\/p>\n\n\n\n

V – saldo do superavit financeiro do exerc\u00edcio de 2020, por fonte de recursos.<\/p>\n\n\n\n

\u00a7 7\u00ba Para fins do disposto no \u00a7 6\u00ba, ser\u00e1 publicado, junto com o Relat\u00f3rio Resumido da Execu\u00e7\u00e3o Or\u00e7ament\u00e1ria referente ao primeiro bimestre do exerc\u00edcio financeiro de 2021, demonstrativo do superavit financeiro de cada fonte de recursos, apurado no balan\u00e7o patrimonial do exerc\u00edcio de 2020, hip\u00f3tese em que o superavit financeiro de fontes de recursos vinculados dever\u00e1 ser disponibilizado em s\u00edtio eletr\u00f4nico por fonte detalhada.<\/p>\n\n\n\n

\u00a7 8\u00ba The credit openings provided for in \u00a7\u00a7 5\u00ba and 6\u00ba 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<\/a>, and in compliance with the provisions of sole paragraph of art. 8th of Complementary Law No. 101, of 2000 \u2013<\/a> Fiscal Responsibility Law.<\/p>\n\n\n\n

\u00a7 9 In the event of linked revenues, the statement referred to in \u00a7 7 must identify the budgetary units.<\/p>\n\n\n\n

\u00a7 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.<\/p>\n\n\n\n

\u00a7 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.<\/p>\n\n\n\n

\u00a7 12. The requirement to forward bills by Power, contained in the caput, does not apply when the credit is:<\/p>\n\n\n\n

I \u2013 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<\/p>\n\n\n\n

II \u2013 made up exclusively of budget allocations classified as RP 6 and RP 7.<\/p>\n\n\n\n

\u00a7 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.<\/p>\n\n\n\n

\u00a7 14. The bills referred to in \u00a7 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.<\/a><\/p>\n\n\n\n

\u00a7 15. Nas hip\u00f3teses de abertura de cr\u00e9ditos adicionais \u00e0 conta de recursos de excesso de arrecada\u00e7\u00e3o ou de superavit financeiro, ainda que envolvam concomitante troca de fontes de recursos, as respectivas exposi\u00e7\u00f5es de motivos dever\u00e3o estar acompanhadas dos demonstrativos exigidos pelos \u00a7\u00a7 5\u00ba e 6\u00ba.<\/p>\n\n\n\n

\u00a7 16. Os projetos de lei de cr\u00e9ditos suplementares ou especiais solicitados pelos \u00f3rg\u00e3os dos Poderes Legislativo e Judici\u00e1rio, do Minist\u00e9rio P\u00fablico da Uni\u00e3o e da Defensoria P\u00fablica da Uni\u00e3o, com indica\u00e7\u00e3o dos recursos compensat\u00f3rios, exceto se destinados a pessoal, benef\u00edcios aos servidores e aos seus dependentes, senten\u00e7as judiciais e d\u00edvida, ser\u00e3o encaminhados ao Congresso Nacional no prazo de at\u00e9 quarenta e cinco dias, contado da data de recebimento do pedido de altera\u00e7\u00e3o or\u00e7ament\u00e1ria pela Secretaria de Or\u00e7amento Federal da Secretaria Especial de Fazenda do Minist\u00e9rio da Economia.<\/p>\n\n\n\n

\u00a7 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 \u00a7 9 of art. 107 of the Transitional Constitutional Provisions Act,<\/a> 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.<\/p>\n\n\n\n

\u00a7 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 \u00a7 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.<\/p>\n\n\n\n

Art. 47. The proposals for opening additional credits authorized in the 2021 Budget Law, except for the provisions of \u00a7 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 \u00a7\u00a7 3, 5, 6, 15 and 18 of art. 46.<\/p>\n\n\n\n

\u00a7 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 \u00a7 1 of art. 43 of Law No. 4,320, of 1964,<\/a> The procedures established by the Federal Budget Secretariat of the Special Finance Secretariat of the Ministry of Economy and the provisions of \u00a7 2 will be opened, within the scope of these Powers and bodies, by acts:<\/p>\n\n\n\n

I \u2013 the Presidents of the Chamber of Deputies, the Federal Senate and the Federal Court of Auditors;<\/p>\n\n\n\n

II \u2013 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<\/p>\n\n\n\n

III \u2013 the Attorney General of the Republic, the President of the National Council of the Public Ministry and the Federal Public Defender General.<\/p>\n\n\n\n

\u00a7 2 When the application of the provisions of \u00a7 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 \u00a7 1, respectively, in which the compensation referred to in the caput of art. 27.<\/p>\n\n\n\n

\u00a7 3\u00ba A compensa\u00e7\u00e3o realizada simultaneamente \u00e0 abertura do cr\u00e9dito por ato conjunto dever\u00e1 ser comunicada \u00e0 Secretaria de Or\u00e7amento Federal e \u00e0 Secretaria do Tesouro Nacional da Secretaria Especial de Fazenda do Minist\u00e9rio da Economia pelo \u00f3rg\u00e3o cedente, para que o limite de que trata o art. 107 of the Transitional Constitutional Provisions Act <\/a>of the bodies involved is adjusted, with the aim of enabling budgetary and financial execution by the receiving body.<\/p>\n\n\n\n

\u00a7 4 When opening credits in accordance with the provisions of \u00a7 1, the cancellation of financial expenses to supplement primary expenses is prohibited.<\/p>\n\n\n\n

\u00a7 5 The credits referred to in \u00a7 1 will be included in Siafi, exclusively, through data transmission from Siop.<\/p>\n\n\n\n

\u00a7 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.<\/p>\n\n\n\n

Art. 48. Na abertura dos cr\u00e9ditos suplementares de que tratam os arts. 46 e 47, poder\u00e3o ser inclu\u00eddos GNDs, al\u00e9m dos aprovados no subt\u00edtulo, desde que compat\u00edveis com a finalidade da a\u00e7\u00e3o or\u00e7ament\u00e1ria correspondente.<\/p>\n\n\n\n

Art. 49. Na abertura de cr\u00e9dito extraordin\u00e1rio, \u00e9 vedada a cria\u00e7\u00e3o de novo c\u00f3digo e t\u00edtulo para a\u00e7\u00e3o j\u00e1 existente.<\/p>\n\n\n\n

\u00a7 1 The credit opened by provisional measure must be classified, in terms of the primary result identifier, in accordance with the provisions of \u00a7 4 of the art. 7th.<\/p>\n\n\n\n

\u00a7 2\u00ba Os GNDs decorrentes da abertura ou da reabertura de cr\u00e9ditos extraordin\u00e1rios durante o exerc\u00edcio poder\u00e3o ser alterados, justificadamente, por ato do Poder Executivo federal, para adequ\u00e1-los \u00e0 necessidade da execu\u00e7\u00e3o, hip\u00f3tese em que poder\u00e3o ser inclu\u00eddos GNDs, al\u00e9m daqueles constantes da abertura do cr\u00e9dito, desde que compat\u00edveis com a finalidade da a\u00e7\u00e3o or\u00e7ament\u00e1ria correspondente.<\/p>\n\n\n\n

Art. 50. The annexes of additional credits will follow the same format as the Budget Credit Tables contained in the 2021 Budget Law.<\/p>\n\n\n\n

Art. 51. The allocations for programming categories canceled as a result of the provisions of \u00a7 1 of art. 47 cannot be supplemented, except if by relocation of appropriations within the body itself or as a result of supervening legislation.<\/p>\n\n\n\n

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.<\/p>\n\n\n\n

Art. 52. The reopening of special credits, as provided in \u00a7 2 of art. 167 of the Constitution,<\/a> 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 \u2013<\/a> Fiscal Responsibility Law, observing the provisions of \u00a7 4 of this article and art. 50.<\/p>\n\n\n\n

\u00a7 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.<\/p>\n\n\n\n

\u00a7 2 The deadline referred to in the caput does not apply to the Investment Budget.<\/p>\n\n\n\n

\u00a7 3\u00ba A programa\u00e7\u00e3o objeto da reabertura dos cr\u00e9ditos especiais poder\u00e1 ser adequada \u00e0 constante da Lei Or\u00e7ament\u00e1ria de 2021, desde que n\u00e3o haja altera\u00e7\u00e3o da finalidade das a\u00e7\u00f5es or\u00e7ament\u00e1rias.<\/p>\n\n\n\n

\u00a7 4\u00ba 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 <\/a>or that affects the achievement of the primary result target set out in this Law.<\/p>\n\n\n\n

Art. 53. Fica o Poder Executivo federal autorizado a abrir cr\u00e9ditos especiais ao Or\u00e7amento de Investimento para o atendimento de despesas relativas a a\u00e7\u00f5es em execu\u00e7\u00e3o no exerc\u00edcio de 2020, por meio da utiliza\u00e7\u00e3o, em favor da correspondente empresa estatal e da respectiva programa\u00e7\u00e3o, de saldo de recursos do Tesouro Nacional repassados em exerc\u00edcios anteriores ou inscritos em restos a pagar no \u00e2mbito dos Or\u00e7amentos Fiscal ou da Seguridade Social.<\/p>\n\n\n\n

Art. 54. The reopening of extraordinary credits, as provided in \u00a7 2 of art. 167 of the Constitution,<\/a> will be carried out, if necessary, through an act of the federal Executive Branch, observing the provisions of art. 50.<\/p>\n\n\n\n

Art. 55. Ato do Poder Executivo federal poder\u00e1 transpor, remanejar, transferir ou utilizar, total ou parcialmente, as dota\u00e7\u00f5es or\u00e7ament\u00e1rias aprovadas na Lei Or\u00e7ament\u00e1ria de 2021 e nos cr\u00e9ditos adicionais, em decorr\u00eancia da extin\u00e7\u00e3o, da transforma\u00e7\u00e3o, da transfer\u00eancia, da incorpora\u00e7\u00e3o ou do desmembramento de \u00f3rg\u00e3os e entidades, e de altera\u00e7\u00f5es de suas compet\u00eancias ou atribui\u00e7\u00f5es, mantida a estrutura program\u00e1tica, expressa por categoria de programa\u00e7\u00e3o, conforme definida no \u00a7 1\u00ba do art. 5\u00ba, inclusive os t\u00edtulos, os descritores, as metas e os objetivos, assim como o detalhamento por esfera or\u00e7ament\u00e1ria, GND, fontes de recursos, modalidades de aplica\u00e7\u00e3o e identificadores de uso, e de resultado prim\u00e1rio.<\/p>\n\n\n\n

Par\u00e1grafo \u00fanico. A transposi\u00e7\u00e3o, a transfer\u00eancia ou o remanejamento n\u00e3o poder\u00e1 resultar em altera\u00e7\u00e3o dos valores das programa\u00e7\u00f5es aprovadas na Lei Or\u00e7ament\u00e1ria de 2021 ou nos cr\u00e9ditos adicionais, hip\u00f3tese em que poder\u00e1 haver, excepcionalmente, adequa\u00e7\u00e3o da classifica\u00e7\u00e3o funcional, da esfera or\u00e7ament\u00e1ria e do Programa de Gest\u00e3o, Manuten\u00e7\u00e3o e Servi\u00e7o ao Estado ao novo \u00f3rg\u00e3o.<\/p>\n\n\n\n

Art. 56. The transposition, relocation or transfer of resources authorized in the \u00a7 5 of art. 167 of the Constitution <\/a>he must:<\/p>\n\n\n\n

I \u2013 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 \u201c19 \u2013 Science and Technology\u201d and subfunctions \u201c571 \u2013 Scientific Development\u201d, \u201c572 \u2013 Development Technological and Engineering\u201d or \u201c573 \u2013 Diffusion of Scientific and Technological Knowledge\u201d; It is<\/p>\n\n\n\n

II – ser destinada a categoria de programa\u00e7\u00e3o existente.<\/p>\n\n\n\n

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.<\/a><\/p>\n\n\n\n

\u00a7 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.<\/p>\n\n\n\n

\u00a7 2\u00ba O disposto no \u00a7 1\u00ba n\u00e3o se aplica \u00e0 abertura de cr\u00e9ditos extraordin\u00e1rios, cuja compensa\u00e7\u00e3o, se necess\u00e1ria, dever\u00e1 ser realizada at\u00e9 o fim do exerc\u00edcio financeiro, observado o disposto no \u00a7 4 of art. 43 of Law No. 4,320, of 1964.<\/a><\/p>\n\n\n\n

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.<\/p>\n\n\n\n

Art. 59. The President of the Republic may delegate to the Minister of State for Economy the budget changes provided for in subparagraphs \u201ca\u201d and \u201cb\u201d of item I of \u00a7 1 and in \u00a7 6 of art. 44, in the caput of art. 47, in \u00a7 2 of art. 49, in art. 52, in art. 53, in art. 54, in art. 55 and in \u00a7 2 of art. 65, in addition to the transposition, relocation or transfer of resources referred to in \u00a7 5 of art. 167 of the Constitution.<\/a><\/p>\n\n\n\n

Art. 60. The directors indicated in \u00a7 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 \u00a7 1 of art. 43 of Law No. 4,320, of 1964,<\/a> provided that the requirements and restrictions contained in art. 47 of this Law, especially those referred to in \u00a7 4, as well as \u00a7 18 of art. 46.<\/p>\n\n\n\n

Art. 61. As dota\u00e7\u00f5es destinadas \u00e0 contrapartida nacional de empr\u00e9stimos internos e externos e ao pagamento de amortiza\u00e7\u00e3o, juros e outros encargos, ressalvado o disposto no par\u00e1grafo \u00fanico, somente poder\u00e3o ser remanejadas para outras categorias de programa\u00e7\u00e3o por meio da abertura de cr\u00e9ditos adicionais, por projeto de lei ou medida provis\u00f3ria.<\/p>\n\n\n\n

Par\u00e1grafo \u00fanico. Os recursos de que trata o caput poder\u00e3o ser remanejados para outras categorias de programa\u00e7\u00e3o no \u00e2mbito da abertura de cr\u00e9ditos suplementares autorizados na Lei Or\u00e7ament\u00e1ria de 2021, por ato pr\u00f3prio dos Poderes Executivo, Legislativo e Judici\u00e1rio, do Minist\u00e9rio P\u00fablico da Uni\u00e3o e da Defensoria P\u00fablica da Uni\u00e3o, observados os limites autorizados na referida Lei e o disposto no art. 47, desde que mantida a destina\u00e7\u00e3o, respectivamente, \u00e0 contrapartida nacional e ao servi\u00e7o da d\u00edvida.<\/p>\n\n\n\n

Art. 62. For the purposes of the provisions of \u00a7\u00a7 10 and 11 of art. 165 of the Constitution,<\/a> 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.<\/p>\n\n\n\n

Single paragraph. The duty of execution referred to in the \u00a7 10 of art. 165 of the Constitution <\/a>n\u00e3o obsta a escolha das programa\u00e7\u00f5es que ser\u00e3o objeto de cancelamento e aplica\u00e7\u00e3o, por meio das altera\u00e7\u00f5es de que trata o caput, desde que cumpridos os demais requisitos referidos nesta Lei.<\/p>\n\n\n\n

\u00a7 1. The duty of execution referred to in the \u00a7 10 of art. 165 of the Constitution <\/a>n\u00e3o obsta a escolha das programa\u00e7\u00f5es que ser\u00e3o objeto de cancelamento e aplica\u00e7\u00e3o, por meio das altera\u00e7\u00f5es de que trata o caput, desde que cumpridos os demais requisitos referidos nesta Lei.<\/p>\n\n\n\n

\u00a7 2 The budget changes provided for in the caput must also meet the \u00a7 1 of art. 107 of the Transitional Constitutional Provisions Act<\/a>.   (Included by Law No. 14,143, of 2021)<\/a><\/p>\n\n\n\n

\u00a7 3 For the purposes of complying with \u00a7\u00a7 1 and 2, the Executive Branch is authorized to block discretionary budget appropriations, classified in accordance with art. 7th, \u00a7 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, \u00a7 4th, item II, item 'a'.    (Included by Law No. 14,143, of 2021)<\/a><\/p>\n\n\n\n

Section VIII<\/strong><\/p>\n\n\n\n

Budgetary and financial limitations<\/strong><\/p>\n\n\n\n

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 \u2013<\/a> Fiscal Responsibility Law, with a view to meeting the primary result target established in this Law.<\/p>\n\n\n\n

\u00a7 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:<\/p>\n\n\n\n

I \u2013 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;<\/p>\n\n\n\n

II \u2013 bimonthly targets for the achievement of primary revenues, in compliance with the provisions of art. 13 of Complementary Law No. 101, of 2000 \u2013<\/a> 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;<\/p>\n\n\n\n

III – cronograma de pagamentos mensais de despesas prim\u00e1rias discricion\u00e1rias \u00e0 conta de recursos do Tesouro Nacional e de outras fontes, inclu\u00eddos os restos a pagar, que ser\u00e3o demonstrados na forma do disposto no inciso IV;<\/p>\n\n\n\n

IV – demonstrativo do montante dos restos a pagar, por \u00f3rg\u00e3o, distinguindo-se os processados dos n\u00e3o processados;<\/p>\n\n\n\n

V – metas quadrimestrais para o resultado prim\u00e1rio das empresas estatais federais, com as estimativas de receitas e despesas que o comp\u00f5em, destacando as principais empresas e separando, nas despesas, os investimentos; e<\/p>\n\n\n\n

VI – quadro geral da programa\u00e7\u00e3o financeira, detalhado em demonstrativos distintos segundo a classifica\u00e7\u00e3o da despesa em financeira, prim\u00e1ria discricion\u00e1ria e prim\u00e1ria obrigat\u00f3ria, evidenciando-se por \u00f3rg\u00e3o:<\/p>\n\n\n\n

a) dota\u00e7\u00e3o autorizada na lei or\u00e7ament\u00e1ria e nos cr\u00e9ditos adicionais; limite ou valor estimado para empenho; limite ou valor estimado para pagamento; e diferen\u00e7as entre montante autorizado e limites ou valores estimados; e<\/p>\n\n\n\n

b) estoque de restos a pagar ao final de 2020 l\u00edquido de cancelamentos ocorridos em 2021, limite ou valor estimado para pagamento, e respectiva diferen\u00e7a.<\/p>\n\n\n\n

\u00a7 2\u00ba O Poder Executivo federal estabelecer\u00e1 no ato referido no caput as despesas prim\u00e1rias obrigat\u00f3rias constantes da Se\u00e7\u00e3o I do Anexo III que estar\u00e3o sujeitas a controle de fluxo, com o respectivo cronograma de pagamento.<\/p>\n\n\n\n

\u00a7 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.<\/p>\n\n\n\n

\u00a7 4\u00ba O cronograma de pagamento das despesas de natureza obrigat\u00f3ria e das despesas ressalvadas de limita\u00e7\u00e3o de empenho e movimenta\u00e7\u00e3o financeira ter\u00e1 como refer\u00eancia o valor da programa\u00e7\u00e3o or\u00e7ament\u00e1ria do exerc\u00edcio, observado o disposto no \u00a7 8\u00ba deste artigo e no \u00a7 18 do art. 64.<\/p>\n\n\n\n

\u00a7 5\u00ba O cronograma de pagamento das despesas de natureza discricion\u00e1ria ter\u00e1 como refer\u00eancia o valor da programa\u00e7\u00e3o or\u00e7ament\u00e1ria do exerc\u00edcio e dos restos a pagar inscritos, limitado ao montante global da programa\u00e7\u00e3o or\u00e7ament\u00e1ria do exerc\u00edcio, e poder\u00e1 haver distribui\u00e7\u00e3o por \u00f3rg\u00e3o distinta ao das dota\u00e7\u00f5es or\u00e7ament\u00e1rias.<\/p>\n\n\n\n

\u00a7 6\u00ba O disposto nos cronogramas de pagamento de que tratam os \u00a7\u00a7 4\u00ba e 5\u00ba se aplica tanto ao pagamento de restos a pagar quanto ao pagamento de despesas do exerc\u00edcio.<\/p>\n\n\n\n

\u00a7 7\u00ba Na hip\u00f3tese de n\u00e3o existir programa\u00e7\u00e3o or\u00e7ament\u00e1ria para embasar o cronograma de pagamento de que trata o \u00a7 4\u00ba, as demandas por restos a pagar pelos \u00f3rg\u00e3os setoriais servir\u00e3o de base para a sua inclus\u00e3o no referido cronograma, observado o disposto no \u00a7 16 do art. 64.<\/p>\n\n\n\n

\u00a7 8\u00ba Se houver indica\u00e7\u00e3o formal, justificada t\u00e9cnica ou judicialmente, do \u00f3rg\u00e3o setorial de que o cronograma de execu\u00e7\u00e3o mensal de desembolso das despesas de que trata o \u00a7 4\u00ba n\u00e3o ser\u00e1 executado, os valores indicados poder\u00e3o ser remanejados para outras despesas, a crit\u00e9rio do Poder Executivo federal.<\/p>\n\n\n\n

\u00a7 9 The provisions of \u00a7\u00a7 4, 5, 6, 7 and 8 apply exclusively to the federal Executive Branch.<\/p>\n\n\n\n

Art. 64. Se for necess\u00e1rio efetuar a limita\u00e7\u00e3o de empenho e movimenta\u00e7\u00e3o financeira de que trata o art. 9th of Complementary Law No. 101, of 2000 \u2013<\/a> 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 \u00a7 4.<\/p>\n\n\n\n

\u00a7 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 \u201cb\u201d and \u201cc\u201d of item II of \u00a7 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.<\/p>\n\n\n\n

\u00a7 2 Budget changes made based on subparagraph \u201cc\u201d of item III of \u00a7 1 of art. 44 that are published by the date of publication of the report referred to in \u00a7 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 \u00a7 1 of this article.<\/p>\n\n\n\n

\u00a7 3\u00ba Os Poderes Executivo, Legislativo e Judici\u00e1rio, o Minist\u00e9rio P\u00fablico da Uni\u00e3o e a Defensoria P\u00fablica da Uni\u00e3o, com base na informa\u00e7\u00e3o a que se refere o caput, editar\u00e3o ato, at\u00e9 o trig\u00e9simo dia subsequente ao encerramento do respectivo bimestre, que evidencie a limita\u00e7\u00e3o de empenho e movimenta\u00e7\u00e3o financeira.<\/p>\n\n\n\n

\u00a7 4\u00ba  O Poder Executivo federal divulgar\u00e1 em s\u00edtio eletr\u00f4nico e encaminhar\u00e1 ao Congresso Nacional e aos \u00f3rg\u00e3os referidos no caput, no prazo nele previsto, relat\u00f3rio que ser\u00e1 apreciado pela Comiss\u00e3o Mista a que se refere o \u00a7 1 of art. 166 of the Constitution,<\/a> containing:<\/p>\n\n\n\n

I – a mem\u00f3ria de c\u00e1lculo das novas estimativas de receitas e despesas prim\u00e1rias e a demonstra\u00e7\u00e3o da necessidade da limita\u00e7\u00e3o de empenho e movimenta\u00e7\u00e3o financeira nos percentuais e montantes estabelecidos por \u00f3rg\u00e3o;<\/p>\n\n\n\n

II \u2013 the review of the parameters and projections of the variables referred to in item XXII of Annex II and the annex of fiscal targets;<\/p>\n\n\n\n

III – a justificativa das altera\u00e7\u00f5es de despesas prim\u00e1rias obrigat\u00f3rias, explicitando as provid\u00eancias que ser\u00e3o adotadas quanto \u00e0 altera\u00e7\u00e3o da dota\u00e7\u00e3o or\u00e7ament\u00e1ria, bem como os efeitos dos cr\u00e9ditos extraordin\u00e1rios abertos;<\/p>\n\n\n\n

IV \u2013 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;<\/p>\n\n\n\n

V \u2013 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;<\/p>\n\n\n\n

VI \u2013 justification of the deviations that occurred in relation to the projections made in previous reports; It is<\/p>\n\n\n\n

VII \u2013 details of allocations relating to mandatory primary expenses with financial flow control, identification of the respective actions and amounts involved.<\/p>\n\n\n\n

\u00a7 5\u00ba Aplica-se somente ao Poder Executivo federal a limita\u00e7\u00e3o de empenho e movimenta\u00e7\u00e3o financeira cuja necessidade tenha sido identificada fora da avalia\u00e7\u00e3o bimestral, hip\u00f3tese em que o respectivo ato dever\u00e1 ser editado no prazo de at\u00e9 sete dias \u00fateis, contado da data de encaminhamento do relat\u00f3rio a que se refere o \u00a7 4\u00ba ao Congresso Nacional.<\/p>\n\n\n\n

\u00a7 6 The reestablishment of the limits of commitment and financial movement may be carried out at any time, and the report referred to in \u00a7 4 must be published on an electronic website and sent to the National Congress and the bodies referred to in the caput.<\/p>\n\n\n\n

\u00a7 7\u00ba O decreto de limita\u00e7\u00e3o de empenho e movimenta\u00e7\u00e3o financeira, ou de restabelecimento desses limites, editado nas hip\u00f3teses previstas no caput e no \u00a7 1 of art. 9th of Complementary Law No. 101, of 2000 \u2013<\/a> Fiscal Responsibility Law and \u00a7\u00a7 5 and 6 will contain the information listed in \u00a7 1 of art. 63.<\/p>\n\n\n\n

\u00a7 8\u00ba The report referred to in \u00a7 4\u00ba 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.<\/p>\n\n\n\n

\u00a7 9\u00ba O Poder Executivo federal prestar\u00e1 as informa\u00e7\u00f5es adicionais para aprecia\u00e7\u00e3o do relat\u00f3rio de que trata o \u00a7 4\u00ba no prazo de cinco dias \u00fateis, contado da data de recebimento do requerimento formulado pela Comiss\u00e3o Mista a que se refere o \u00a7 1 of art. 166 of the Constitution.<\/a><\/p>\n\n\n\n

\u00a7 10. Os \u00f3rg\u00e3os setoriais de planejamento e or\u00e7amento ou equivalentes manter\u00e3o atualizado em seu s\u00edtio eletr\u00f4nico demonstrativo bimestral com os montantes aprovados e os valores da limita\u00e7\u00e3o de empenho e movimenta\u00e7\u00e3o financeira por unidade or\u00e7ament\u00e1ria.<\/p>\n\n\n\n

\u00a7 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:<\/p>\n\n\n\n

I \u2013 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 \u2013 <\/a>Fiscal Responsibility Law; or<\/p>\n\n\n\n

II \u2013 seven working days after forwarding the report provided for in \u00a7 6, if it is not the result of the aforementioned bimonthly evaluation.<\/p>\n\n\n\n

\u00a7 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.<\/p>\n\n\n\n

\u00a7 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 \u00a7\u00a7 2 and 4, and the reestablishment of these limits, referred to in \u00a7 6, will consider discretionary appropriations subject to limitation, in accordance with the provisions of \u00a7 2 of art. 9th of Complementary Law No. 101, of 2000 \u2013 <\/a>Fiscal Responsibility Law, and its distribution among budgetary bodies will observe the convenience, opportunity and execution needs and the criteria established in \u00a7 12.<\/p>\n\n\n\n

\u00a7 14. The commitment limits of each budgetary body will be distributed among its units and programming within the period provided for in \u00a7 15 or in subsequent relocation, at any time, and will observe the criteria established in \u00a7 13.<\/p>\n\n\n\n

\u00a7 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.<\/p>\n\n\n\n

\u00a7 16. The commitment limits of programs classified with the primary result identifier contained in subparagraph \u201cc\u201d of item II of \u00a7 4 of art. 7th may be reduced in the same proportion applicable to all discretionary primary expenses of the federal Executive Branch.<\/p>\n\n\n\n

\u00a7 17. O quadro demonstrativo da adequa\u00e7\u00e3o da programa\u00e7\u00e3o financeira \u00e0 meta de resultado prim\u00e1rio estabelecida nesta Lei para os Or\u00e7amentos Fiscal e da Seguridade Social considerar\u00e1, para as despesas prim\u00e1rias obrigat\u00f3rias de que trata o \u00a7 2\u00ba do art. 63, as demandas por incremento nos limites de movimenta\u00e7\u00e3o financeira que ultrapassem os montantes da programa\u00e7\u00e3o or\u00e7ament\u00e1ria do exerc\u00edcio.<\/p>\n\n\n\n

\u00a7 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 \u2013 <\/a>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 \u00a7 2 of art. 63, and it will be up to the federal Executive Branch to define them.<\/p>\n\n\n\n

\u00a7 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.<\/p>\n\n\n\n

\u00a7 20. Os limites de movimenta\u00e7\u00e3o financeira de que trata o \u00a7 18 aplicam-se tanto ao pagamento de restos a pagar quanto ao pagamento de despesas do exerc\u00edcio e cabe ao \u00f3rg\u00e3o setorial, aos seus \u00f3rg\u00e3os vinculados e \u00e0s suas unidades executoras definir a prioridade, observado o disposto nos \u00a7\u00a7 12 e 19.<\/p>\n\n\n\n

\u00a7 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.<\/p>\n\n\n\n

\u00a7 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 \u00a7 3, for the purposes of cash management and meeting possible contingencies, with the resources being fully released until the end of the year.<\/p>\n\n\n\n

\u00a7 23. (VETOED).<\/p>\n\n\n\n

\u00a7 23. The provisions of \u00a7 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)<\/a><\/p>\n\n\n\n

\u00a7 24. (VETOED).<\/p>\n\n\n\n

Section IX<\/strong><\/p>\n\n\n\n

Da execu\u00e7\u00e3o provis\u00f3ria do Projeto de Lei Or\u00e7ament\u00e1ria<\/strong><\/p>\n\n\n\n

Art. 65. Na hip\u00f3tese de a Lei Or\u00e7ament\u00e1ria de 2021 n\u00e3o ser publicada at\u00e9 31 de dezembro de 2020, a programa\u00e7\u00e3o constante do Projeto de Lei Or\u00e7ament\u00e1ria de 2021 poder\u00e1 ser executada para o atendimento de:<\/p>\n\n\n\n

I \u2013 expenses listed in Annex III;<\/p>\n\n\n\n

II – a\u00e7\u00f5es de preven\u00e7\u00e3o a desastres classificadas na subfun\u00e7\u00e3o  \u201cDefesa Civil\u201d ou relativas a opera\u00e7\u00f5es de garantia da lei e da ordem;<\/p>\n\n\n\n

III – concess\u00e3o de financiamento ao estudante e integraliza\u00e7\u00e3o de cotas nos fundos garantidores no \u00e2mbito do Fundo de Financiamento Estudantil – Fies;<\/p>\n\n\n\n

IV \u2013 appropriations intended for minimum application in public health actions and services, classified with use identifier 6 (IU 6);<\/p>\n\n\n\n

V – outras despesas correntes de car\u00e1ter inadi\u00e1vel, at\u00e9 o limite de um doze avos do valor previsto para cada \u00f3rg\u00e3o no Projeto de Lei Or\u00e7ament\u00e1ria de 2021, multiplicado pelo n\u00famero de meses total ou parcialmente decorridos at\u00e9 a data de publica\u00e7\u00e3o da respectiva Lei;<\/p>\n\n\n\n

VI \u2013 holding elections and continuing to implement the voter biometric identification automation system by the Electoral Court;<\/p>\n\n\n\n

VII \u2013 expenses covered by own income, from agreements and donations; It is<\/p>\n\n\n\n

VIII – forma\u00e7\u00e3o de estoques p\u00fablicos vinculados ao programa de garantia de pre\u00e7os m\u00ednimos.<\/p>\n\n\n\n

\u00a7 1\u00ba The use of resources authorized by this article will be considered advance credit to the 2021 Budget Law account.<\/p>\n\n\n\n

\u00a7  2\u00ba    Os  saldos  negativos  eventualmente  apurados  entre  o  Projeto  de  Lei Or\u00e7ament\u00e1ria de 2021 encaminhado ao Congresso Nacional e a respectiva Lei ser\u00e3o ajustados, considerada a execu\u00e7\u00e3o prevista neste artigo, por ato do Poder Executivo federal, ap\u00f3s a publica\u00e7\u00e3o da Lei Or\u00e7ament\u00e1ria de 2021, por interm\u00e9dio da abertura de cr\u00e9ditos suplementares ou especiais, por meio do cancelamento de dota\u00e7\u00f5es constantes da Lei Or\u00e7ament\u00e1ria de 2021, at\u00e9 o limite de vinte por cento do valor do subt\u00edtulo.<\/p>\n\n\n\n

\u00a7 3 The provisions of art. 44 applies, where appropriate, to resources released in the manner established in this article.<\/p>\n\n\n\n

\u00a7 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.<\/p>\n\n\n\n

\u00a7 5\u00ba O disposto no caput aplica-se \u00e0s propostas de modifica\u00e7\u00e3o do Projeto de Lei Or\u00e7ament\u00e1ria de 2021 encaminhadas ao Congresso Nacional de acordo com o disposto no \u00a7 5 of art. 166 of the Constitution.<\/a><\/p>\n\n\n\n

\u00a7 6\u00ba  A programa\u00e7\u00e3o constante do Projeto de Lei Or\u00e7ament\u00e1ria de 2021, no \u00f3rg\u00e3o or\u00e7ament\u00e1rio de que trata o art. 23, poder\u00e1 ser executada na forma do caput<\/strong>, by replacing credit operations with other sources of resources, in accordance with the provisions of paragraph \u201ca\u201d of item III of \u00a7 1 of art. 44.      (Included by Law No. 14,127, of 2021)<\/a><\/p>\n\n\n\n

\u00a7 7\u00ba The change referred to in \u00a7 6\u00ba must be observed in the calculation of the execution limit established in the caput<\/strong> 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 \u00a7 3 of art. 23.         (Included by Law No. 14,127, of 2021)<\/a><\/p>\n\n\n\n

Section X<\/strong><\/p>\n\n\n\n

The regime of mandatory execution of budgetary programming<\/strong><\/p>\n\n\n\n

Subsection I<\/strong><\/p>\n\n\n\n

General provisions<\/strong><\/p>\n\n\n\n

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.<\/p>\n\n\n\n

\u00a7 1 The provisions of the caput:<\/p>\n\n\n\n

I \u2013 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;<\/p>\n\n\n\n

II \u2013 does not apply in the event of duly justified technical impediments; It is<\/p>\n\n\n\n

III – aplica-se exclusivamente \u00e0s despesas prim\u00e1rias discricion\u00e1rias, no \u00e2mbito  do Or\u00e7amento Fiscal e da Seguridade Social.<\/p>\n\n\n\n

\u00a7 2\u00ba Para fins do disposto no caput, entende-se como programa\u00e7\u00e3o or\u00e7ament\u00e1ria o detalhamento da despesa por fun\u00e7\u00e3o, subfun\u00e7\u00e3o, unidade or\u00e7ament\u00e1ria, programa, a\u00e7\u00e3o e subt\u00edtulo.<\/p>\n\n\n\n

\u00a7 3\u00ba The duty of execution referred to in the caput of this article and the \u00a7 10 of art. 165 of the Constitution <\/a>corresponde \u00e0 obriga\u00e7\u00e3o do gestor de adotar as medidas necess\u00e1rias para executar as dota\u00e7\u00f5es or\u00e7ament\u00e1rias dispon\u00edveis, nos termos do disposto no \u00a7 2\u00ba, referentes a despesas prim\u00e1rias discricion\u00e1rias, inclusive aquelas resultantes de altera\u00e7\u00f5es or\u00e7ament\u00e1rias, e compreende:<\/p>\n\n\n\n

I – a realiza\u00e7\u00e3o do empenho at\u00e9 o t\u00e9rmino do exerc\u00edcio financeiro, exceto na hip\u00f3tese prevista no \u00a7 2 of art. 167 of the Constitution, <\/a>em que dever\u00e1 ser realizado at\u00e9 o t\u00e9rmino do exerc\u00edcio financeiro subsequente, observados os princ\u00edpios da legalidade, da efici\u00eancia, da efic\u00e1cia, da efetividade e da economicidade; e<\/p>\n\n\n\n

II – a liquida\u00e7\u00e3o e o pagamento, admitida a inscri\u00e7\u00e3o em restos a pagar regulamentada em ato do Poder Executivo federal.<\/p>\n\n\n\n

\u00a7 4 (VETOED).<\/p>\n\n\n\n

\u00a7 5 (VETOED).<\/p>\n\n\n\n

\u00a7 5\u00ba  O empenho abranger\u00e1 a totalidade ou a parcela da obra que possa ser executada no exerc\u00edcio financeiro ou dentro do prazo de validade dos restos a pagar.        (Promulgation of vetoed parts)<\/a><\/p>\n\n\n\n

Art. 67. For the purposes of the provisions of item II of \u00a7 11 of art. 165<\/a> and in \u00a7 13 of art. 166 of the Constitution,<\/a> A technical impediment is understood as a factual or legal situation or event that impedes or suspends the execution of the budget programming.<\/p>\n\n\n\n

\u00a7 1 The duty to execute the schedules established in \u00a7 10 of art. 165<\/a> and in \u00a7 11 of art. 166 of the Constitution<\/a> does not require the execution of expenses in the event of a technical impediment.<\/p>\n\n\n\n

\u00a7 2 Hypotheses of technical impediments are considered, without prejudice to others subsequently identified in an act of the federal Executive Branch:<\/p>\n\n\n\n

I – a aus\u00eancia de projeto de engenharia aprovado pelo \u00f3rg\u00e3o setorial respons\u00e1vel pela programa\u00e7\u00e3o, nos casos em que for necess\u00e1rio;<\/p>\n\n\n\n

II \u2013 the absence of a prior environmental license, in cases where necessary;<\/p>\n\n\n\n

III \u2013 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;<\/p>\n\n\n\n

IV – a n\u00e3o comprova\u00e7\u00e3o de que os recursos or\u00e7ament\u00e1rios e financeiros sejam suficientes para conclus\u00e3o do projeto ou de etapa \u00fatil, com funcionalidade que permita o imediato usufruto dos benef\u00edcios pela sociedade;<\/p>\n\n\n\n

V \u2013 incompatibility with public policy approved within the scope of the sectoral body responsible for programming;<\/p>\n\n\n\n

VI – a incompatibilidade do objeto da despesa com os atributos da a\u00e7\u00e3o or\u00e7ament\u00e1ria e do respectivo subt\u00edtulo; e<\/p>\n\n\n\n

VII – os impedimentos cujo prazo para supera\u00e7\u00e3o inviabilize o empenho dentro do exerc\u00edcio financeiro.<\/p>\n\n\n\n

\u00a7 3 (VETOED).<\/p>\n\n\n\n

\u00a7 3\u00ba  Nos casos previstos nos incisos I e II do \u00a7 2\u00ba deste artigo, ser\u00e1 realizado o empenho das programa\u00e7\u00f5es classificadas com RP 6, RP 7, RP 8 e RP 9, podendo a licen\u00e7a ambiental e o projeto de engenharia ser providenciados no prazo para resolu\u00e7\u00e3o da cl\u00e1usula suspensiva.       (Promulgation of vetoed parts)<\/a><\/p>\n\n\n\n

Art. 68. As justificativas para a inexecu\u00e7\u00e3o das programa\u00e7\u00f5es or\u00e7ament\u00e1rias prim\u00e1rias discricion\u00e1rias ser\u00e3o elaboradas pelos gestores respons\u00e1veis pela execu\u00e7\u00e3o das respectivas programa\u00e7\u00f5es, nos \u00f3rg\u00e3os setoriais e nas unidades or\u00e7ament\u00e1rias, e compor\u00e3o os relat\u00f3rios de presta\u00e7\u00e3o de contas anual dos Poderes Executivo, Legislativo e Judici\u00e1rio, do Minist\u00e9rio P\u00fablico da Uni\u00e3o e da Defensoria P\u00fablica da Uni\u00e3o.<\/p>\n\n\n\n

Subsection II<\/strong><\/p>\n\n\n\n

Of the schedules included or added by amendments<\/strong><\/p>\n\n\n\n

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 \u201cc\u201d of section II of \u00a7 4 of art. 7th.<\/p>\n\n\n\n

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).<\/p>\n\n\n\n

\u00a7 1 The execution of programs that observe objective and impartial criteria, regardless of their authorship, is considered equitable.<\/p>\n\n\n\n

\u00a7 2\u00ba A obrigatoriedade de execu\u00e7\u00e3o or\u00e7ament\u00e1ria e financeira de que trata o caput compreende, cumulativamente, o empenho e o pagamento, observado o disposto no \u00a7 18 do art. 166 da Constitui\u00e7\u00e3o.<\/p>\n\n\n\n

\u00a7 3\u00ba 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.<\/p>\n\n\n\n

\u00a7 4 The budgetary schedules provided for in the \u00a7\u00a7 11 and 12 of art. 166 of the Constitution <\/a>will not be mandatory in cases of technical impediments, in which case the provisions of arts. 67 and 68.<\/p>\n\n\n\n

Art. 71. Individual and collective amendments may only allocate resources for programming of a discretionary nature.<\/p>\n\n\n\n

Sole paragraph: (VETOED).<\/p>\n\n\n\n

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)<\/a><\/p>\n\n\n\n

Art. 72. O identificador da programa\u00e7\u00e3o inclu\u00edda ou acrescida mediante emendas, que constar\u00e1 dos sistemas de acompanhamento da execu\u00e7\u00e3o financeira e or\u00e7ament\u00e1ria, tem por finalidade a identifica\u00e7\u00e3o do proponente da inclus\u00e3o ou do acr\u00e9scimo da programa\u00e7\u00e3o.<\/p>\n\n\n\n

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.<\/p>\n\n\n\n

Subsection III<\/strong><\/p>\n\n\n\n

Of the schedules included or added by individual amendments, in accordance with the provisions of <\/strong>\u00a7\u00a7 9 and 11 of art. 166 of the Constitution<\/strong><\/a><\/p>\n\n\n\n

Art. 74. In compliance with the provisions of \u00a7 14 of art. 166 of the Constitution, <\/a>In order to enable the execution of the schedules included by individual mandatory amendments, the following procedures and deadlines will be observed:<\/p>\n\n\n\n

I \u2013 up to five days to open Siop, counting from the date of publication of the Budget Law;<\/p>\n\n\n\n

II – at\u00e9 quinze dias para que os autores de emendas individuais indiquem benefici\u00e1rios e ordem de prioridade, contados do t\u00e9rmino do prazo previsto no inciso I ou da data de in\u00edcio da sess\u00e3o legislativa de 2021, prevalecendo a data que ocorrer por \u00faltimo;<\/p>\n\n\n\n

III \u2013 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;<\/p>\n\n\n\n

IV \u2013 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;<\/p>\n\n\n\n

V \u2013 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<\/p>\n\n\n\n

VI \u2013 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.<\/p>\n\n\n\n

\u00a7 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.<\/p>\n\n\n\n

\u00a7 2\u00ba Caso haja necessidade de limita\u00e7\u00e3o de empenho e pagamento, em observ\u00e2ncia ao disposto no \u00a7 18 of art. 166 of the Constitution,<\/a> the values will apply in the order of priority defined in Siop by the authors of the amendments.<\/p>\n\n\n\n

\u00a7 3 The undue classification of application modality or GND does not constitute a technical impediment.<\/p>\n\n\n\n

\u00a7 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.<\/p>\n\n\n\n

\u00a7 5\u00ba Inexistindo impedimento de ordem t\u00e9cnica ou t\u00e3o logo o \u00f3bice seja superado, dever\u00e3o os \u00f3rg\u00e3os e unidades adotar os meios e medidas necess\u00e1rios \u00e0 execu\u00e7\u00e3o das programa\u00e7\u00f5es, observados os limites da programa\u00e7\u00e3o or\u00e7ament\u00e1ria e financeira vigente.<\/p>\n\n\n\n

\u00a7 6\u00ba Observado o disposto no \u00a7 5\u00ba, a emiss\u00e3o da nota de empenho n\u00e3o deve superar o prazo de at\u00e9 trinta dias, contado da data prevista no inciso III do caput.<\/p>\n\n\n\n

\u00a7 7 (VETOED).<\/p>\n\n\n\n

\u00a7 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)<\/a><\/p>\n\n\n\n

Art. 75. O benefici\u00e1rio das emendas individuais impositivas previstas no art. 166-A of the Constitution<\/a> dever\u00e1 indicar, na Plataforma +Brasil, a ag\u00eancia banc\u00e1ria da institui\u00e7\u00e3o financeira oficial em que ser\u00e1 aberta conta corrente espec\u00edfica para o dep\u00f3sito e a movimenta\u00e7\u00e3o do conjunto dos recursos oriundos de transfer\u00eancias especiais de que trata o inciso I do caput do referido artigo.<\/p>\n\n\n\n

Subsection IV<\/strong><\/p>\n\n\n\n

Of the schedules included or added by state bench amendments, in accordance with the provisions of <\/strong>\u00a7 12 of art. 166 of the Constitution<\/strong><\/a><\/p>\n\n\n\n

Art. 76. A garantia de execu\u00e7\u00e3o referente a programa\u00e7\u00f5es inclu\u00eddas ou acrescidas por emendas de bancada estadual aprovadas na Lei Or\u00e7ament\u00e1ria de 2021 com RP 7 observar\u00e1 o disposto na Emenda Constitucional n\u00ba 100, de 2019, <\/a>e compreender\u00e1, cumulativamente, o empenho e o pagamento, sem preju\u00edzo da aplica\u00e7\u00e3o do disposto do \u00a7 3\u00ba do art. 70.<\/p>\n\n\n\n

\u00a7 1 (VETOED).<\/p>\n\n\n\n

\u00a7 1\u00ba To the programs referred to in the 'caput<\/strong>' the provisions of art apply. 166-A of the Constitution, preferably favoring ongoing projects.      (Promulgation of vetoed parts)<\/a><\/p>\n\n\n\n

\u00a7 2\u00ba As programa\u00e7\u00f5es de que trata o caput, quando dispuserem sobre o in\u00edcio de investimento com dura\u00e7\u00e3o superior a um exerc\u00edcio financeiro ou cuja execu\u00e7\u00e3o j\u00e1 tenha sido iniciada, dever\u00e3o ser objeto de emenda pela mesma bancada estadual, a cada exerc\u00edcio, at\u00e9 a conclus\u00e3o do investimento.<\/p>\n\n\n\n

\u00a7 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.<\/p>\n\n\n\n

CHAPTER V<\/p>\n\n\n\n

OF TRANSFERS<\/p>\n\n\n\n

Section I<\/strong><\/p>\n\n\n\n

From transfers to the private sector<\/strong><\/p>\n\n\n\n

Subsection I<\/strong><\/p>\n\n\n\n

From social grants<\/strong><\/p>\n\n\n\n

Art. 77. The transfer of resources as social subsidies, in accordance with the provisions of art. 16 of Law No. 4,320, of 1964,<\/a> 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:<\/p>\n\n\n\n

I \u2013 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<\/p>\n\n\n\n

II \u2013 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.<\/a><\/p>\n\n\n\n

Single paragraph. The certification referred to in section II of the caput may be:<\/p>\n\n\n\n

I \u2013 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<\/p>\n\n\n\n

II – dispensada, para execu\u00e7\u00e3o de a\u00e7\u00f5es, programas ou servi\u00e7os em parceria com a administra\u00e7\u00e3o p\u00fablica federal, nas seguintes \u00e1reas:<\/p>\n\n\n\n

a) health care for indigenous peoples;<\/p>\n\n\n\n

b) care for people with disorders resulting from the use, abuse or dependence on psychoactive substances;<\/p>\n\n\n\n

c) combating extreme poverty;<\/p>\n\n\n\n

d) assistance to elderly or disabled people; It is<\/p>\n\n\n\n

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

Subsection II<\/p>\n\n\n\n

Current and capital contributions<\/p>\n\n\n\n

Art. 78. A transfer\u00eancia de recursos a t\u00edtulo de contribui\u00e7\u00e3o corrente somente ser\u00e1 destinada a entidades sem fins lucrativos que n\u00e3o atuem nas \u00e1reas de que trata o caput do art. 77, observado o disposto na legisla\u00e7\u00e3o em vigor.<\/p>\n\n\n\n

Par\u00e1grafo \u00fanico. A transfer\u00eancia de recursos a t\u00edtulo de contribui\u00e7\u00e3o corrente, n\u00e3o autorizada em lei espec\u00edfica, depender\u00e1 de publica\u00e7\u00e3o, para cada entidade beneficiada, de ato de autoriza\u00e7\u00e3o da unidade or\u00e7ament\u00e1ria transferidora, o qual conter\u00e1 o crit\u00e9rio de sele\u00e7\u00e3o, objeto, prazo do instrumento e a justificativa para a escolha da entidade.<\/p>\n\n\n\n

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 \u00a7 6 of art. 12 of Law No. 4,320, of 1964.<\/a><\/p>\n\n\n\n

Subsection III<\/p>\n\n\n\n

Of aid<\/p>\n\n\n\n

Art. 80. The transfer of resources as aid, provided for in \u00a7 6 of art. 12 of Law No. 4,320, of 1964,<\/a> It can only be carried out for private, non-profit entities and as long as they are:<\/p>\n\n\n\n

I \u2013 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:<\/p>\n\n\n\n

a) special education; or<\/p>\n\n\n\n

b) basic education;<\/p>\n\n\n\n

II \u2013 registered in the National Registry of Environmental Entities \u2013 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;<\/p>\n\n\n\n

III \u2013 direct and free service to the public in the health area and:<\/p>\n\n\n\n

a) comply with the provisions of item II of the caput of art. 77; or<\/p>\n\n\n\n

b) sejam signat\u00e1rias de contrato de gest\u00e3o celebrado com a administra\u00e7\u00e3o p\u00fablica federal, n\u00e3o qualificadas como organiza\u00e7\u00f5es sociais, nos termos do disposto na Law No. 9,637, of 1998;<\/a><\/p>\n\n\n\n

IV \u2013 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 \u00a7 8 of art. 81;<\/p>\n\n\n\n

V – qualificadas para o desenvolvimento de atividades esportivas que contribuam para a capacita\u00e7\u00e3o de atletas de alto rendimento nas modalidades ol\u00edmpicas e paraol\u00edmpicas, desde que seja formalizado instrumento jur\u00eddico que garanta a disponibiliza\u00e7\u00e3o do espa\u00e7o esportivo implantado para o desenvolvimento de programas governamentais e seja demonstrada, pelo \u00f3rg\u00e3o concedente, a necessidade de tal destina\u00e7\u00e3o e sua imprescindibilidade, oportunidade e import\u00e2ncia para o setor p\u00fablico;<\/p>\n\n\n\n

VI \u2013 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:<\/p>\n\n\n\n

a) elderly people, children and adolescents in situations of social vulnerability, personal and social risk; or<\/p>\n\n\n\n

b) habilitation, rehabilitation and integration of people with disabilities or chronic illnesses;<\/p>\n\n\n\n

c) reception for victims of violent crimes and their families;<\/p>\n\n\n\n

VII – destinadas \u00e0s atividades de coleta e processamento de material recicl\u00e1vel,  e constitu\u00eddas sob a forma de associa\u00e7\u00f5es ou cooperativas integradas por pessoas em situa\u00e7\u00e3o de risco social, na forma prevista em regulamento do Poder Executivo federal, cabendo ao \u00f3rg\u00e3o concedente aprovar as condi\u00e7\u00f5es para aplica\u00e7\u00e3o dos recursos;<\/p>\n\n\n\n

VIII \u2013 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;<\/p>\n\n\n\n

IX \u2013 collaborators in the execution of protection programs for threatened people, based on Law No. 9,807, of July 13, 1999;<\/a><\/p>\n\n\n\n

X – direcionadas \u00e0s atividades de extrativismo, manejo de florestas de baixo impacto, sistemas agroecol\u00f3gicos, pesca, aquicultura e agricultura de pequeno porte realizadas por povos ind\u00edgenas, povos e comunidades tradicionais e agricultores familiares e constitu\u00eddas sob a forma de associa\u00e7\u00f5es e cooperativas integradas por pessoas em situa\u00e7\u00e3o de risco social, na forma prevista em regulamento do Poder Executivo federal, cabendo ao \u00f3rg\u00e3o concedente aprovar as condi\u00e7\u00f5es para aplica\u00e7\u00e3o dos recursos; ou<\/p>\n\n\n\n

XI \u2013 channeled towards humanitarian activities carried out by an entity recognized by an act of the federal government as auxiliary to the Public Power.<\/p>\n\n\n\n

Subsection IV<\/strong><\/p>\n\n\n\n

General provisions<\/strong><\/p>\n\n\n\n

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<\/a>, to a private non-profit entity, in accordance with the provisions of \u00a7 3 of art. 12 of Law No. 9,532, of December 10, 1997,<\/a> depender\u00e1 da justifica\u00e7\u00e3o pelo \u00f3rg\u00e3o concedente de que a entidade complementa de forma adequada os servi\u00e7os prestados diretamente pelo setor p\u00fablico e ainda de:<\/p>\n\n\n\n

I \u2013 application of capital resources exclusively for:<\/p>\n\n\n\n

a) acquisition and installation of equipment and physical adaptation works necessary for the installation of said equipment;<\/p>\n\n\n\n

b) acquisition of permanent material; It is<\/p>\n\n\n\n

c) (VETOED);<\/p>\n\n\n\n

c) construction, expansion or completion of works;      (Promulgation of vetoed parts)<\/a><\/p>\n\n\n\n

II – identifica\u00e7\u00e3o do benefici\u00e1rio e do valor transferido no respectivo conv\u00eanio ou instrumento cong\u00eanere;<\/p>\n\n\n\n

III \u2013 execution in the application modality \u201c50 \u2013 Transfers to Private Non-Profit Institutions\u201d;<\/p>\n\n\n\n

IV – compromisso da entidade beneficiada de disponibilizar ao cidad\u00e3o, em seu s\u00edtio eletr\u00f4nico ou, na falta deste, em sua sede, consulta ao extrato do conv\u00eanio ou instrumento cong\u00eanere, contendo, pelo menos, o objeto, a finalidade e o detalhamento da aplica\u00e7\u00e3o dos recursos;<\/p>\n\n\n\n

V – apresenta\u00e7\u00e3o da presta\u00e7\u00e3o de contas de recursos anteriormente recebidos, nos prazos e nas condi\u00e7\u00f5es fixados na legisla\u00e7\u00e3o, e inexist\u00eancia de presta\u00e7\u00e3o de contas rejeitada;<\/p>\n\n\n\n

VI \u2013 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;<\/p>\n\n\n\n

VII \u2013 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;<\/p>\n\n\n\n

VIII – cl\u00e1usula de revers\u00e3o patrimonial, v\u00e1lida at\u00e9 a deprecia\u00e7\u00e3o integral do bem ou a amortiza\u00e7\u00e3o do investimento, constituindo garantia real em favor do concedente em montante equivalente aos recursos de capital destinados \u00e0 entidade, cuja execu\u00e7\u00e3o ocorrer\u00e1 caso se verifique desvio de finalidade ou aplica\u00e7\u00e3o irregular dos recursos;<\/p>\n\n\n\n

IX \u2013 maintenance of regular accounting records;<\/p>\n\n\n\n

X – apresenta\u00e7\u00e3o pela entidade de certid\u00e3o negativa ou certid\u00e3o positiva com efeito de negativa de d\u00e9bitos relativos aos tributos administrados pela Secretaria Especial da Receita Federal do Brasil do Minist\u00e9rio da Economia e \u00e0 D\u00edvida Ativa da Uni\u00e3o, certificado de regularidade do Fundo de Garantia do Tempo de Servi\u00e7o – FGTS e de regularidade junto ao Cadastro Informativo de Cr\u00e9ditos n\u00e3o Quitados do Setor P\u00fablico Federal – Cadin;<\/p>\n\n\n\n

XI \u2013 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;<\/p>\n\n\n\n

XII – manifesta\u00e7\u00e3o pr\u00e9via e expressa do setor t\u00e9cnico e da assessoria jur\u00eddica do \u00f3rg\u00e3o concedente sobre a adequa\u00e7\u00e3o dos conv\u00eanios e dos instrumentos cong\u00eaneres \u00e0s normas referentes \u00e0 mat\u00e9ria; e<\/p>\n\n\n\n

XIII – comprova\u00e7\u00e3o pela entidade privada sem fins lucrativos de efetivo exerc\u00edcio, durante os \u00faltimos tr\u00eas anos, de atividades relacionadas \u00e0 mat\u00e9ria objeto da parceria.<\/p>\n\n\n\n

\u00a7 1 The transfer of public resources to private educational institutions, in accordance with the provisions of art. 213 of the Constitution, <\/a>it must be linked to the public offer expansion plan at the respective level, stage and type of education.<\/p>\n\n\n\n

\u00a7 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.<\/p>\n\n\n\n

\u00a7 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.<\/p>\n\n\n\n

\u00a7 4\u00ba A destina\u00e7\u00e3o de recursos a entidade privada n\u00e3o ser\u00e1 permitida nos casos em que agente pol\u00edtico dos Poderes Executivo, Legislativo e Judici\u00e1rio ou do Minist\u00e9rio P\u00fablico ou Defensores P\u00fablicos da Uni\u00e3o, tanto quanto dirigente de \u00f3rg\u00e3o ou entidade da administra\u00e7\u00e3o p\u00fablica, de qualquer esfera governamental, ou seu c\u00f4njuge ou companheiro, bem como parente em linha reta, colateral ou por afinidade, at\u00e9 o segundo grau, seja integrante de seu quadro dirigente, ressalvados os casos em que a nomea\u00e7\u00e3o decorra de previs\u00e3o legal ou que sejam beneficiados:<\/p>\n\n\n\n

I \u2013 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;<\/p>\n\n\n\n

II \u2013 associations of federative entities, limited to the application of training and technical assistance resources; or<\/p>\n\n\n\n

III \u2013 autonomous social services recipients of employer contributions levied on the payroll.<\/p>\n\n\n\n

\u00a7 5\u00ba  O disposto nos incisos VII, VIII, no que se refere \u00e0 garantia real, X e XI do caput n\u00e3o se aplica \u00e0s entidades benefici\u00e1rias de que tratam os incisos VII, VIII e X do caput do art. 80.<\/p>\n\n\n\n

\u00a7 6\u00ba As organiza\u00e7\u00f5es da sociedade civil, nos termos do disposto no item I of the caput of art. 2nd of Law No. 13,019, of July 31, 2014, <\/a>may receive resources from transfers provided for in the Law No. 4,320, of 1964<\/a>, through the following instruments:<\/p>\n\n\n\n

I – termo de fomento ou de colabora\u00e7\u00e3o, hip\u00f3tese em que dever\u00e1 ser observado o disposto na Law No. 13,019, of 2014,<\/a> in its regulation and other applicable legislation; It is<\/p>\n\n\n\n

II – conv\u00eanio ou outro instrumento cong\u00eanere celebrado com entidade filantr\u00f3pica ou sem fins lucrativos nos termos do disposto no \u00a7 1 of art. 199 of the Constitution,<\/a> hypothesis in which all legal provisions applicable to the transfer of resources to the private sector must be observed.<\/p>\n\n\n\n

\u00a7 7\u00ba As entidades qualificadas como Organiza\u00e7\u00e3o da Sociedade Civil de Interesse P\u00fablico – Oscip poder\u00e3o receber recursos oriundos de transfer\u00eancias previstas na Law No. 4,320, of 196<\/a>4, through the following instruments:<\/p>\n\n\n\n

I – termo de parceria, observado o disposto na legisla\u00e7\u00e3o espec\u00edfica pertinente a essas entidades e processo seletivo de ampla divulga\u00e7\u00e3o;<\/p>\n\n\n\n

II – termo de colabora\u00e7\u00e3o ou de fomento, observado o disposto na Law No. 13,019, of 2014, <\/a>in its regulation and other applicable legislation; It is<\/p>\n\n\n\n

III – conv\u00eanio ou outro instrumento cong\u00eanere celebrado com entidade filantr\u00f3pica ou sem fins lucrativos nos termos do disposto no \u00a7 1 of art. 199 of the Constitution<\/a>, observing all legal provisions applicable to the transfer of resources to the private sector.<\/p>\n\n\n\n

\u00a7 8\u00ba As entidades qualificadas como Organiza\u00e7\u00f5es Sociais – OS, nos termos do disposto na Law No. 9,637, of 1998,<\/a> may receive resources from transfers provided for in the Law No. 4,320, of 1964<\/a>, by means of:<\/p>\n\n\n\n

I – contratos de gest\u00e3o, situa\u00e7\u00e3o em que as despesas ser\u00e3o exclusivamente aquelas necess\u00e1rias ao cumprimento do programa de trabalho proposto e ao alcance das metas pactuadas, classificadas no GND \u201c3 – Outras Despesas Correntes\u201d, observados o disposto na legisla\u00e7\u00e3o espec\u00edfica aplic\u00e1vel a essas entidades e o processo seletivo de ampla divulga\u00e7\u00e3o;<\/p>\n\n\n\n

II \u2013 (VETOED); It is<\/p>\n\n\n\n

II \u2013 termo de colabora\u00e7\u00e3o ou de fomento, observado o disposto na Law No. 13,019, of 2014<\/a>, in its regulations and other applicable standards;      (Promulgation of vetoed parts)<\/a><\/p>\n\n\n\n

III \u2013 (VETOED).<\/p>\n\n\n\n

III – conv\u00eanio ou outro instrumento cong\u00eanere celebrado com entidade filantr\u00f3pica ou sem fins lucrativos nos termos do disposto no \u00a7 1 of art. 199 of the Constitution<\/a>, observing the legal provisions applicable to the transfer of resources to the private sector.        (Promulgation of vetoed parts)<\/a><\/p>\n\n\n\n

\u00a7 9\u00ba 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.<\/p>\n\n\n\n

\u00a7 10. The provisions relating to procedures provided for in art. 84 apply, where appropriate, to transfers to the private sector.<\/p>\n\n\n\n

\u00a7 11.  \u00c9 vedada a destina\u00e7\u00e3o de recursos \u00e0 entidade privada que mantenha, em seus quadros, dirigente que incida em quaisquer das hip\u00f3teses de inelegibilidade previstas no item I of the caput of art. 1st of Complementary Law n\u00ba 64, of May 18, 1990.<\/a><\/p>\n\n\n\n

\u00a7 12. The proof referred to in item XIII of the caput:<\/p>\n\n\n\n

I \u2013 will be regulated by the federal Executive Branch;<\/p>\n\n\n\n

II – alcan\u00e7ar\u00e1, no m\u00ednimo, os tr\u00eas anos imediatamente anteriores \u00e0 data prevista para a celebra\u00e7\u00e3o do conv\u00eanio, termo de parceria ou contrato de repasse, a qual deve ser previamente divulgada por meio do edital de chamamento p\u00fablico ou de concurso de projetos; e<\/p>\n\n\n\n

III \u2013 will be waived for non-profit entities providing services to the SUS, qualified by the year 2014 in the National Registry of Health Establishments \u2013 CNES.<\/p>\n\n\n\n

\u00a7 13. O disposto no inciso X do caput, no que se refere \u00e0 regularidade econ\u00f4mico- fiscal, poder\u00e1 ser apresentado por filiais ou entidades vinculadas aos \u00f3rg\u00e3os centrais, que atuar\u00e1 como interveniente, aplicando-se essa exce\u00e7\u00e3o somente para transfer\u00eancias voltadas aos projetos e programas para atua\u00e7\u00e3o na \u00e1rea de prote\u00e7\u00e3o e defesa civil, meio ambiente, sa\u00fade, assist\u00eancia social e educa\u00e7\u00e3o.<\/p>\n\n\n\n

\u00a7 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.<\/p>\n\n\n\n

Art. 82. N\u00e3o ser\u00e1 exigida contrapartida financeira como requisito para as transfer\u00eancias previstas na forma do disposto nos arts. 77, 78 e 80, facultada a contrapartida em bens e servi\u00e7os economicamente mensur\u00e1veis, ressalvado o disposto em legisla\u00e7\u00e3o espec\u00edfica.<\/p>\n\n\n\n

Section II<\/strong><\/p>\n\n\n\n

Das transfer\u00eancias para o setor p\u00fablico<\/strong><\/p>\n\n\n\n

Subsection I<\/strong><\/p>\n\n\n\n

Of voluntary transfers<\/strong><\/p>\n\n\n\n

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 \u2013<\/a> Fiscal Responsibility Law.<\/p>\n\n\n\n

\u00a7 1 Without prejudice to the requirements set out in Complementary Law No. 101, of 2000 \u2013<\/a> 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,<\/a> 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.<\/p>\n\n\n\n

\u00a7 2\u00ba Para a realiza\u00e7\u00e3o de despesas de capital, as transfer\u00eancias volunt\u00e1rias depender\u00e3o de comprova\u00e7\u00e3o do Estado, do Distrito Federal ou do Munic\u00edpio convenente de que possui condi\u00e7\u00f5es or\u00e7ament\u00e1rias para arcar com as despesas dela decorrentes e meios que garantam o pleno funcionamento do objeto.<\/p>\n\n\n\n

\u00a7 3\u00ba Os Estados, o Distrito Federal e os Munic\u00edpios dever\u00e3o comprovar a exist\u00eancia de previs\u00e3o na lei or\u00e7ament\u00e1ria da contrapartida para recebimento de transfer\u00eancia volunt\u00e1ria da Uni\u00e3o.<\/p>\n\n\n\n

\u00a7 4\u00ba A contrapartida de que trata o \u00a7 3\u00ba, exclusivamente financeira, ser\u00e1 estabelecida em termos percentuais do valor previsto no instrumento de transfer\u00eancia volunt\u00e1ria, considerados a capacidade financeira da unidade beneficiada e o seu \u00cdndice de Desenvolvimento Humano – IDH, que ter\u00e3o como limites m\u00ednimo e m\u00e1ximo:<\/p>\n\n\n\n

I \u2013 in the case of Municipalities:<\/p>\n\n\n\n

a) one tenth of one hundred and four percent, for Municipalities with up to fifty thousand inhabitants;<\/p>\n\n\n\n

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 \u2013 PNDR, in the areas of the Superintendency of the Development of the Northeast Sudene, the Superintendence of the Development of Amaz\u00f4nia \u2013 Sudam and the Central-West Development Superintendency \u2013 Sudeco;<\/p>\n\n\n\n

c) one percent and twenty percent, for other Municipalities;<\/p>\n\n\n\n

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<\/p>\n\n\n\n

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;<\/p>\n\n\n\n

II \u2013 in the case of States and the Federal District:<\/p>\n\n\n\n

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<\/p>\n\n\n\n

b) two percent and twenty percent, for other States; It is<\/p>\n\n\n\n

III \u2013 in the case of public consortia constituted by States, the Federal District and Municipalities, one tenth of one percent and four percent.<\/p>\n\n\n\n

\u00a7 5\u00ba Os limites m\u00ednimos e m\u00e1ximos de contrapartida fixados no \u00a7 4\u00ba poder\u00e3o ser reduzidos ou ampliados mediante crit\u00e9rios previamente definidos ou justificativa do titular do \u00f3rg\u00e3o concedente, quando:<\/p>\n\n\n\n

I \u2013 necessary to enable the execution of the actions to be developed;<\/p>\n\n\n\n

II \u2013 necessary to transfer resources, as provided in the Law No. 10,835, of January 8, 2004;<\/a> or<\/p>\n\n\n\n

III \u2013 result from conditions established in financing contracts or international agreements.<\/p>\n\n\n\n

Art. 84. O ato de entrega dos recursos a outro ente federativo a t\u00edtulo de transfer\u00eancia volunt\u00e1ria \u00e9 caracterizado no momento da assinatura do conv\u00eanio ou instrumento cong\u00eanere, bem como dos aditamentos que impliquem aumento dos valores a serem transferidos, e n\u00e3o se confunde com as efetivas libera\u00e7\u00f5es financeiras, que devem obedecer ao respectivo cronograma de desembolso.<\/p>\n\n\n\n

\u00a7 1 Proof of regularity of the federative entity is made when signing the instruments referred to in the caput.<\/p>\n\n\n\n

\u00a7 2 (VETOED).<\/p>\n\n\n\n

\u00a7 2\u00ba  A emiss\u00e3o de nota de empenho, a realiza\u00e7\u00e3o das transfer\u00eancias de recursos e a assinatura dos instrumentos a que se refere o \u2018caput<\/strong>' 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)<\/a><\/p>\n\n\n\n

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.<\/p>\n\n\n\n

Art. 86. A execu\u00e7\u00e3o or\u00e7ament\u00e1ria e financeira, no exerc\u00edcio de 2021, das transfer\u00eancias volunt\u00e1rias de recursos da Uni\u00e3o, cujos cr\u00e9ditos or\u00e7ament\u00e1rios n\u00e3o identifiquem nominalmente a localidade beneficiada, inclusive aquelas destinadas genericamente a Estado, fica condicionada \u00e0 pr\u00e9via divulga\u00e7\u00e3o em s\u00edtio eletr\u00f4nico, pelo concedente, dos crit\u00e9rios de distribui\u00e7\u00e3o dos recursos, considerando os indicadores socioecon\u00f4micos da popula\u00e7\u00e3o beneficiada pela pol\u00edtica p\u00fablica.<\/p>\n\n\n\n

Subsection II<\/strong><\/p>\n\n\n\n

From transfers to the Unified Health System<\/strong><\/p>\n\n\n\n

Art. 87. Para a transfer\u00eancia de recursos no \u00e2mbito do SUS, inclusive aquela efetivada por meio de conv\u00eanios ou instrumentos cong\u00eaneres, n\u00e3o ser\u00e1 exigida a contrapartida dos Estados, do Distrito Federal e dos Munic\u00edpios.<\/p>\n\n\n\n

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.<\/p>\n\n\n\n

Subsection III<\/strong><\/p>\n\n\n\n

Of the other transfers<\/strong><\/p>\n\n\n\n

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.<\/p>\n\n\n\n

\u00a7 1 The allocation of resources referred to in the caput will comply with the provisions of Subsection I.<\/p>\n\n\n\n

\u00a7 2\u00ba \u00c9 facultativa a exig\u00eancia de contrapartida na delega\u00e7\u00e3o de que trata o caput.<\/p>\n\n\n\n

Subsection IV<\/strong><\/p>\n\n\n\n

General provisions<\/strong><\/p>\n\n\n\n

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.<\/p>\n\n\n\n

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.<\/a><\/p>\n\n\n\n

Section III<\/strong><\/p>\n\n\n\n

General provisions<\/strong><\/p>\n\n\n\n

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.<\/p>\n\n\n\n

\u00a7 1\u00ba O Poder Executivo federal adotar\u00e1 provid\u00eancias com vistas ao registro e \u00e0 divulga\u00e7\u00e3o, inclusive por meio eletr\u00f4nico, das informa\u00e7\u00f5es relativas \u00e0s presta\u00e7\u00f5es de contas de instrumentos de parceria, conv\u00eanios ou cong\u00eaneres.<\/p>\n\n\n\n

\u00a7 2\u00ba Nos momentos de aceita\u00e7\u00e3o do projeto e execu\u00e7\u00e3o da obra, o \u00f3rg\u00e3o concedente ou a sua mandat\u00e1ria dever\u00e1 considerar a observ\u00e2ncia dos elementos t\u00e9cnicos de acessibilidade, conforme normas vigentes.<\/p>\n\n\n\n

Art. 93. As transfer\u00eancias financeiras para \u00f3rg\u00e3os p\u00fablicos e entidades p\u00fablicas e privadas ser\u00e3o feitas preferencialmente por interm\u00e9dio de institui\u00e7\u00f5es e ag\u00eancias financeiras oficiais que, na impossibilidade de atua\u00e7\u00e3o do \u00f3rg\u00e3o concedente, poder\u00e3o atuar como mandat\u00e1rias da Uni\u00e3o para execu\u00e7\u00e3o e supervis\u00e3o, e a nota de empenho deve ser emitida at\u00e9 a data da assinatura do acordo, conv\u00eanio, ajuste ou instrumento cong\u00eanere.<\/p>\n\n\n\n

\u00a7 1\u00ba As despesas administrativas decorrentes das transfer\u00eancias previstas no caput poder\u00e3o constar de categoria de programa\u00e7\u00e3o espec\u00edfica ou correr \u00e0 conta das dota\u00e7\u00f5es destinadas \u00e0s respectivas transfer\u00eancias, podendo ser deduzidas do valor atribu\u00eddo ao benefici\u00e1rio.<\/p>\n\n\n\n

\u00a7 2\u00ba Os valores relativos \u00e0 tarifa de servi\u00e7os da mandat\u00e1ria, correspondentes aos servi\u00e7os para operacionaliza\u00e7\u00e3o da execu\u00e7\u00e3o dos projetos e atividades estabelecidos nos instrumentos pactuados, para fins de c\u00e1lculo e apropria\u00e7\u00f5es cont\u00e1beis dos valores transferidos, comp\u00f5em o valor da transfer\u00eancia da Uni\u00e3o.<\/p>\n\n\n\n

\u00a7 3 Administrative expenses arising from the transfers provided for in the caput will be charged to the following account:<\/p>\n\n\n\n

I \u2013 primarily, of appropriations intended for respective transfers; or<\/p>\n\n\n\n

II – de categoria de programa\u00e7\u00e3o espec\u00edfica.<\/p>\n\n\n\n

\u00a7 4\u00ba A prerrogativa estabelecida no \u00a7 3\u00ba, referente \u00e0s despesas administrativas relacionadas \u00e0s a\u00e7\u00f5es de fiscaliza\u00e7\u00e3o, \u00e9 extensiva a outros \u00f3rg\u00e3os ou entidades da administra\u00e7\u00e3o p\u00fablica federal com os quais o concedente ou o contratante venha a firmar parceria com esse objetivo.<\/p>\n\n\n\n

\u00a7 5\u00ba   Os valores relativos \u00e0s despesas administrativas com tarifas de servi\u00e7os da mandat\u00e1ria:<\/p>\n\n\n\n

I \u2013 compensate for the costs arising from the operationalization of the execution of projects and activities established in the agreed instruments; It is<\/p>\n\n\n\n

II – ser\u00e3o deduzidos do valor total a ser transferido ao ente ou entidade benefici\u00e1rio, conforme cl\u00e1usula prevista no instrumento de celebra\u00e7\u00e3o correspondente, quando se tratar de programa\u00e7\u00e3o de que tratam os \u00a7 9, \u00a7 11 and \u00a7 12 of art. 166 of the Constitution,<\/a> up to the limit of four integers and five tenths of a percent.<\/p>\n\n\n\n

\u00a7 6\u00ba Eventual excedente da tarifa de servi\u00e7os da mandat\u00e1ria em rela\u00e7\u00e3o ao limite de que trata o inciso II do \u00a7 5\u00ba correr\u00e1 \u00e0 conta de dota\u00e7\u00e3o or\u00e7ament\u00e1ria do \u00f3rg\u00e3o concedente.<\/p>\n\n\n\n

\u00a7 7\u00ba Na hip\u00f3tese de os servi\u00e7os para operacionaliza\u00e7\u00e3o da execu\u00e7\u00e3o dos projetos e das atividades e de fiscaliza\u00e7\u00e3o serem exercidos diretamente, sem a utiliza\u00e7\u00e3o de mandat\u00e1ria, fica facultada a dedu\u00e7\u00e3o de at\u00e9 quatro inteiros e cinco d\u00e9cimos por cento do valor total a ser transferido para custeio desses servi\u00e7os.<\/p>\n\n\n\n

\u00a7 8 (VETOED).<\/p>\n\n\n\n

\u00a7 8\u00ba As institui\u00e7\u00f5es financeiras oficiais federais e os \u00f3rg\u00e3os e entidades da Administra\u00e7\u00e3o P\u00fablica Federal respons\u00e1veis por transfer\u00eancias financeiras dever\u00e3o observar, no \u00e2mbito da execu\u00e7\u00e3o de conv\u00eanios, contratos de repasse ou instrumentos cong\u00eaneres, o prazo m\u00e1ximo de 90 (noventa) dias para envio e homologa\u00e7\u00e3o da S\u00edntese do Projeto Aprovado \u2013 SPA.      (Promulgation of vetoed parts)<\/a><\/p>\n\n\n\n

\u00a7 9 (VETOED).<\/p>\n\n\n\n

\u00a7 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)<\/a><\/p>\n\n\n\n

Art. 94. No Projeto de Lei Or\u00e7ament\u00e1ria de 2021 e na respectiva Lei, os recursos destinados aos investimentos programados no Plano de A\u00e7\u00f5es Articuladas – PAR dever\u00e3o priorizar a conclus\u00e3o dos projetos em andamento com vistas a promover a funcionalidade e a efetividade da infraestrutura instalada.<\/p>\n\n\n\n

Art. 95. Os pagamentos \u00e0 conta de recursos recebidos da Uni\u00e3o abrangidos pela Se\u00e7\u00e3o I e pela Se\u00e7\u00e3o II deste Cap\u00edtulo est\u00e3o sujeitos \u00e0 identifica\u00e7\u00e3o, por CPF ou CNPJ, do benefici\u00e1rio final da despesa.<\/p>\n\n\n\n

\u00a7 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:<\/p>\n\n\n\n

I \u2013 movement through a specific bank account for each transfer instrument; It is<\/p>\n\n\n\n

II \u2013 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 \u00a7 2.<\/p>\n\n\n\n

\u00a7 2\u00ba Ato do dirigente m\u00e1ximo do \u00f3rg\u00e3o ou da entidade concedente poder\u00e1 autorizar, mediante justificativa, o pagamento em esp\u00e9cie a fornecedores e prestadores de servi\u00e7os, considerada a regulamenta\u00e7\u00e3o em vigor.<\/p>\n\n\n\n

Art. 96. The transfers provided for in this Chapter will be classified, obligatorily, in the expense elements \u201c41 \u2013 Contributions\u201d, \u201c42 \u2013 Aid\u201d or \u201c43 \u2013 Social Subsidies\u201d, as the case may be, and may be made in accordance with the provisions in art. 93.<\/p>\n\n\n\n

Single paragraph. The requirement contained in the caput does not apply to the execution of the actions provided for in art. 89.<\/p>\n\n\n\n

Art. 97. The minimum values for transfers provided for in this Chapter will be established by act of the federal Executive Branch.<\/p>\n\n\n\n

CHAPTER VI<\/p>\n\n\n\n

FEDERAL PUBLIC DEBT<\/p>\n\n\n\n

Art. 98. A atualiza\u00e7\u00e3o monet\u00e1ria do principal da d\u00edvida mobili\u00e1ria refinanciada da Uni\u00e3o n\u00e3o poder\u00e1 superar, no exerc\u00edcio de 2021, a varia\u00e7\u00e3o do \u00cdndice de Pre\u00e7os ao Consumidor Amplo – IPCA do IBGE.<\/p>\n\n\n\n

Art. 99. As despesas com o refinanciamento da d\u00edvida p\u00fablica federal ser\u00e3o inclu\u00eddas na Lei Or\u00e7ament\u00e1ria de 2021, nos seus anexos e nos cr\u00e9ditos adicionais separadamente das demais despesas com o servi\u00e7o da d\u00edvida, constando o refinanciamento da d\u00edvida mobili\u00e1ria em programa\u00e7\u00e3o espec\u00edfica.<\/p>\n\n\n\n

Par\u00e1grafo \u00fanico. Para os fins desta Lei, entende-se por refinanciamento o pagamento do principal, acrescido da atualiza\u00e7\u00e3o monet\u00e1ria da d\u00edvida p\u00fablica federal, realizado com a receita proveniente da emiss\u00e3o de t\u00edtulos.<\/p>\n\n\n\n

Art. 100. Ser\u00e1 consignada, na Lei Or\u00e7ament\u00e1ria de 2021 e nos cr\u00e9ditos adicionais, estimativa de receita decorrente da emiss\u00e3o de t\u00edtulos da d\u00edvida p\u00fablica federal para atender, estritamente, a despesas com:<\/p>\n\n\n\n

I – o refinanciamento, os juros e outros encargos da d\u00edvida, interna e externa, de responsabilidade direta ou indireta do Tesouro Nacional ou que venham a ser de responsabilidade da Uni\u00e3o nos termos de resolu\u00e7\u00e3o do Senado Federal;<\/p>\n\n\n\n

II – o aumento do capital de empresas e sociedades em que a Uni\u00e3o detenha, direta ou indiretamente, a maioria do capital social com direito a voto e que n\u00e3o estejam inclu\u00eddas no programa de desestatiza\u00e7\u00e3o; e<\/p>\n\n\n\n

III \u2013 other expenses whose coverage with the revenue provided for in the caput is authorized by law or provisional measure.<\/p>\n\n\n\n

Art. 101. Os recursos de opera\u00e7\u00f5es de cr\u00e9dito contratadas junto aos organismos multilaterais que, por sua natureza, estejam vinculados \u00e0 execu\u00e7\u00e3o de projetos com fontes or\u00e7ament\u00e1rias internas dever\u00e3o ser destinados \u00e0 cobertura de despesas com amortiza\u00e7\u00e3o ou encargos da d\u00edvida p\u00fablica federal ou \u00e0 substitui\u00e7\u00e3o de receitas de outras opera\u00e7\u00f5es de cr\u00e9dito externas.<\/p>\n\n\n\n

Single paragraph. The provisions of the caput apply to IBRD's sector wide approach operations and to IDB's performance driven loans.<\/p>\n\n\n\n

Art. 102. Ser\u00e3o mantidas atualizadas, em s\u00edtio eletr\u00f4nico, informa\u00e7\u00f5es a respeito das emiss\u00f5es de t\u00edtulos da d\u00edvida p\u00fablica federal, compreendendo valores, objetivo e legisla\u00e7\u00e3o autorizativa, independentemente da finalidade e forma, incluindo emiss\u00f5es para fundos, autarquias, funda\u00e7\u00f5es, empresas p\u00fablicas ou sociedades de economia mista.<\/p>\n\n\n\n

CHAPTER VII<\/p>\n\n\n\n

PERSONNEL EXPENSES, SOCIAL CHARGES AND BENEFITS TO SERVANTS, EMPLOYEES AND THEIR DEPENDENTS<\/p>\n\n\n\n

Section I<\/p>\n\n\n\n

Personnel expenses and social charges<\/p>\n\n\n\n

Art. 103. Os Poderes Executivo, Legislativo e Judici\u00e1rio, o Minist\u00e9rio P\u00fablico da Uni\u00e3o e a Defensoria P\u00fablica da Uni\u00e3o ter\u00e3o como base de proje\u00e7\u00e3o do limite para elabora\u00e7\u00e3o de suas propostas or\u00e7ament\u00e1rias de 2021, relativas a despesa com pessoal e encargos sociais, a despesa com a folha de pagamento vigente em mar\u00e7o de 2020, compatibilizada com as despesas apresentadas at\u00e9 esse m\u00eas e os eventuais acr\u00e9scimos legais, inclusive o disposto no art. 110, observados os limites estabelecidos no art. 26.<\/p>\n\n\n\n

\u00a7 1\u00ba N\u00e3o constituem despesas com pessoal e encargos sociais, ainda que processadas em folha de pagamento, entre outras, as relacionadas ao pagamento de assist\u00eancia pr\u00e9-escolar de dependentes de servidores civis, militares e empregados p\u00fablicos, sa\u00fade suplementar de servidores civis, militares, empregados p\u00fablicos e seus dependentes, di\u00e1rias, fardamento, aux\u00edlios alimenta\u00e7\u00e3o ou refei\u00e7\u00e3o, moradia, transporte de qualquer natureza, ajuda de custo concernente a despesas de locomo\u00e7\u00e3o e instala\u00e7\u00e3o decorrentes de mudan\u00e7a de sede e de movimenta\u00e7\u00e3o de pessoal, de car\u00e1ter indenizat\u00f3rio no exterior e quaisquer outras indeniza\u00e7\u00f5es, exceto as de car\u00e1ter trabalhista previstas em lei.<\/p>\n\n\n\n

\u00a7 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.<\/p>\n\n\n\n

Art. 104. Os Poderes Executivo, Legislativo e Judici\u00e1rio, o Minist\u00e9rio P\u00fablico da Uni\u00e3o e a Defensoria P\u00fablica da Uni\u00e3o disponibilizar\u00e3o e manter\u00e3o atualizada, em seus s\u00edtios eletr\u00f4nicos, no Portal da Transpar\u00eancia ou similar, preferencialmente na se\u00e7\u00e3o destinada \u00e0 divulga\u00e7\u00e3o de informa\u00e7\u00f5es sobre recursos humanos, em formato de dados abertos, tabela, por n\u00edveis e denomina\u00e7\u00e3o, de:<\/p>\n\n\n\n

I \u2013 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;<\/p>\n\n\n\n

II – remunera\u00e7\u00e3o e subs\u00eddio de cargo efetivo, posto e gradua\u00e7\u00e3o,  segregado por pessoal ativo e inativo;<\/p>\n\n\n\n

III – quantitativo de cargos em comiss\u00e3o e fun\u00e7\u00f5es de confian\u00e7a vagos e ocupados por servidores com e sem v\u00ednculo com a administra\u00e7\u00e3o p\u00fablica federal;<\/p>\n\n\n\n

IV – remunera\u00e7\u00e3o de cargo em comiss\u00e3o ou fun\u00e7\u00e3o de confian\u00e7a; e<\/p>\n\n\n\n

V – quantitativo de pessoal contratado por tempo determinado, observado o disposto nos \u00a7\u00a7 2\u00ba e 3\u00ba do art. 116.<\/p>\n\n\n\n

\u00a7 1 In the case of the federal Executive Branch, the responsibility for making available and updating the information contained in the caput will be:<\/p>\n\n\n\n

I \u2013 from the Ministry of Economy, in the case of personnel belonging to direct, autonomous and foundational federal public administration bodies;<\/p>\n\n\n\n

II – de cada empresa estatal dependente, no caso de seus empregados;<\/p>\n\n\n\n

III \u2013 from the Ministry of Defense, in the case of military personnel from the Armed Forces Commands;<\/p>\n\n\n\n

IV \u2013 the Brazilian Intelligence Agency \u2013 Abin and the Central Bank of Brazil, in the case of its employees; It is<\/p>\n\n\n\n

V – de cada Minist\u00e9rio, relativamente \u00e0s empresas p\u00fablicas e sociedades de economia mista a ele vinculadas.<\/p>\n\n\n\n

\u00a7 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.<\/p>\n\n\n\n

\u00a7 3\u00ba Para efeito deste artigo, n\u00e3o ser\u00e3o considerados como cargos e fun\u00e7\u00f5es vagos as autoriza\u00e7\u00f5es legais para a cria\u00e7\u00e3o de cargos efetivos e em comiss\u00e3o e fun\u00e7\u00f5es de confian\u00e7a cuja efetividade esteja sujeita \u00e0 implementa\u00e7\u00e3o das condi\u00e7\u00f5es de que trata o \u00a7 1 of art. 169 of the Constitution.<\/a><\/p>\n\n\n\n

\u00a7 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.<\/p>\n\n\n\n

\u00a7 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.<\/p>\n\n\n\n

\u00a7 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.<\/p>\n\n\n\n

\u00a7 7\u00ba As informa\u00e7\u00f5es disponibilizadas nos termos do disposto no \u00a7 6\u00ba compor\u00e3o quadro informativo consolidado da administra\u00e7\u00e3o p\u00fablica federal a ser disponibilizado pelo Minist\u00e9rio da Economia, em seu s\u00edtio eletr\u00f4nico, no Portal da Transpar\u00eancia ou em portal similar.<\/p>\n\n\n\n

\u00a7 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.<\/p>\n\n\n\n

\u00a7 9\u00ba 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.<\/a><\/p>\n\n\n\n

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 \u201ca\u201d of item IV of \u00a7 2 of art. 4th of Complementary Law No. 101, of 2000 <\/a>\u2013 Fiscal Responsibility Law, database relating to all active and inactive employees, pensioners and dependents.<\/p>\n\n\n\n

\u00a7 1 In the case of the federal Executive Branch, the responsibility for making the databases provided for in the caput available will be:<\/p>\n\n\n\n

I \u2013 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<\/p>\n\n\n\n

II \u2013 the Brazilian Intelligence Agency \u2013 Abin and the Central Bank of Brazil, in the case of its servers.<\/p>\n\n\n\n

\u00a7 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.<\/p>\n\n\n\n

Art. 106. Dependent state-owned companies will make approved collective agreements, collective conventions and collective bargaining agreements available on their respective websites.<\/p>\n\n\n\n

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

I \u2013 there are vacant public positions and jobs to be filled, shown in the table referred to in art. 104; It is<\/p>\n\n\n\n

II – houver pr\u00e9via dota\u00e7\u00e3o or\u00e7ament\u00e1ria suficiente para o atendimento da despesa.<\/p>\n\n\n\n

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

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 \u2013<\/a> Fiscal Responsibility Law, except for the hypothesis provided for in item II of \u00a7 6 of art. 57 of the Constitution,<\/a> It may only occur when intended to meet relevant public interests arising from emergency situations of risk or harm to society.<\/p>\n\n\n\n

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.<\/p>\n\n\n\n

Art. 109. Legislative proposals related to the increase in personnel expenses and social charges must be accompanied by:<\/p>\n\n\n\n

I \u2013 premises and calculation methodology used, as established in the art. 17 of Complementary Law No. 101 of 2000 <\/a>\u2013 Fiscal Responsibility Law;<\/p>\n\n\n\n

II \u2013 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 \u2013<\/a> Fiscal Responsibility Law, highlighting active, inactive and pensioners;<\/p>\n\n\n\n

III \u2013 proof that the measure, as a whole, does not impact the primary result target established in this Law, in accordance with the provisions of \u00a7 2 of art. 17 of Complementary Law No. 101 of 2000 <\/a>\u2013 Fiscal Responsibility Law, nor the primary expenditure limits established in art. 107 of the Transitional Constitutional Provisions Act;<\/a><\/p>\n\n\n\n

IV \u2013 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<\/p>\n\n\n\n

V – parecer ou comprova\u00e7\u00e3o do Conselho Nacional de Justi\u00e7a, de que trata o art. 103- B da Constitui\u00e7\u00e3o, de solicita\u00e7\u00e3o sobre o cumprimento dos requisitos previstos neste artigo, quando se tratar de projetos de lei de iniciativa do Poder Judici\u00e1rio.<\/p>\n\n\n\n

\u00a7 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.<\/p>\n\n\n\n

\u00a7 2 The legislative proposals provided for in this article and the Laws arising therefrom:<\/p>\n\n\n\n

I \u2013 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<\/p>\n\n\n\n

II – dever\u00e3o conter cl\u00e1usula suspensiva de sua efic\u00e1cia at\u00e9 constar autoriza\u00e7\u00e3o em anexo espec\u00edfico \u00e0 Lei Or\u00e7ament\u00e1ria, correspondente ao exerc\u00edcio em que entrarem em vigor, e a despesa n\u00e3o ser\u00e1 autorizada enquanto n\u00e3o for publicada a Lei Or\u00e7ament\u00e1ria com a autoriza\u00e7\u00e3o e a dota\u00e7\u00e3o suficiente ou a sua altera\u00e7\u00e3o.<\/p>\n\n\n\n

Art. 110. To comply with the provisions of item II of \u00a7 1 of art. 169 of the Constitution,<\/a> subject to the provisions of item I of the aforementioned paragraph, the limits established in Complementary Law No. 101 of 2000 <\/a>\u2013 Fiscal Responsibility Law, and the conditions established in art. 107 of this Law, the following are authorized:<\/p>\n\n\n\n

I \u2013 the creation of positions, functions and bonuses through the transformation of positions, functions and bonuses that, justifiably, does not imply an increase in expenses;<\/p>\n\n\n\n

II – o provimento em cargos efetivos e empregos, fun\u00e7\u00f5es, gratifica\u00e7\u00f5es ou cargos em comiss\u00e3o vagos, que estavam ocupados no m\u00eas a que se refere o caput do art. 103 e cujas vac\u00e2ncias n\u00e3o tenham resultado em pagamento de proventos de aposentadoria ou pens\u00e3o por morte;<\/p>\n\n\n\n

III \u2013 the hiring of personnel for a determined period, when characterizing the replacement of public servants and employees, provided that budgetary availability is proven;<\/p>\n\n\n\n

IV \u2013 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)<\/a><\/p>\n\n\n\n

V \u2013 the restructuring of careers that does not imply an increase in expenses;<\/p>\n\n\n\n

VI  – o provimento em cargos em comiss\u00e3o, fun\u00e7\u00f5es e gratifica\u00e7\u00f5es existentes, desde que comprovada disponibilidade or\u00e7ament\u00e1ria; e<\/p>\n\n\n\n

VII \u2013 the restructuring of careers as long as authorized by previous law.<\/p>\n\n\n\n

\u00a7 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:<\/p>\n\n\n\n

I \u2013 whose granting, designation or appointment requires a discretionary act from the competent authority; It is<\/p>\n\n\n\n

II – n\u00e3o componham a remunera\u00e7\u00e3o do cargo efetivo, do emprego ou do posto ou da gradua\u00e7\u00e3o militar, para qualquer efeito.<\/p>\n\n\n\n

\u00a7 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 <\/a>\u2013 Fiscal Responsibility Law, with:<\/p>\n\n\n\n

I – as quantifica\u00e7\u00f5es para a cria\u00e7\u00e3o de cargos, fun\u00e7\u00f5es e gratifica\u00e7\u00f5es, al\u00e9m das especifica\u00e7\u00f5es relativas a vantagens, aumentos de remunera\u00e7\u00e3o e altera\u00e7\u00f5es de estruturas de carreira, com a indica\u00e7\u00e3o espec\u00edfica da proposi\u00e7\u00e3o legislativa correspondente;<\/p>\n\n\n\n

II – as quantifica\u00e7\u00f5es para o provimento de cargos efetivos civis e militares e empregos, exceto se destinados a empresas p\u00fablicas e sociedades de economia mista, nos termos do disposto no item II of \u00a7 1 of art. 169 of the Constitution;<\/a><\/p>\n\n\n\n

III \u2013 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<\/p>\n\n\n\n

IV \u2013 the values relating to annualized expenditure.<\/p>\n\n\n\n

\u00a7 3\u00ba Fica facultada a atualiza\u00e7\u00e3o pelo Minist\u00e9rio da Economia dos valores previstos nos incisos III e IV do \u00a7 2\u00ba durante a aprecia\u00e7\u00e3o do Projeto de Lei Or\u00e7ament\u00e1ria de 2021 no Congresso Nacional, no prazo estabelecido no \u00a7 5 of art. 166 of the Constitution.<\/a><\/p>\n\n\n\n

\u00a7 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.<\/p>\n\n\n\n

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.<\/p>\n\n\n\n

Par\u00e1grafo \u00fanico. Na execu\u00e7\u00e3o or\u00e7ament\u00e1ria, dever\u00e1 ser evidenciada a despesa com cargos em comiss\u00e3o e fun\u00e7\u00f5es de confian\u00e7a em subelemento espec\u00edfico.<\/p>\n\n\n\n

Art. 112. O pagamento de quaisquer aumentos de despesa com pessoal decorrente de medidas administrativas ou judiciais que n\u00e3o se enquadrem nas exig\u00eancias dos arts. 103, 109 e 110 depender\u00e1 de abertura de cr\u00e9ditos adicionais, mediante remanejamento de dota\u00e7\u00f5es de despesas prim\u00e1rias, observados os limites estabelecidos nos termos do art. 107 of the Transitional Constitutional Provisions Act.<\/a><\/p>\n\n\n\n

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

Art. 114. As dota\u00e7\u00f5es or\u00e7ament\u00e1rias destinadas ao pagamento dos benef\u00edcios obrigat\u00f3rios, da assist\u00eancia m\u00e9dica e odontol\u00f3gica e de pessoal, no que se refere aos inativos e aos pensionistas da administra\u00e7\u00e3o p\u00fablica direta federal, aprovadas na Lei Or\u00e7ament\u00e1ria de 2021 e nos cr\u00e9ditos adicionais, dever\u00e3o ser preferencialmente executadas pelo \u00f3rg\u00e3o central do Sistema de Administra\u00e7\u00e3o Financeira Federal por meio de descentraliza\u00e7\u00e3o ao Departamento de Centraliza\u00e7\u00e3o de Servi\u00e7os de Inativos, Pensionistas e \u00d3rg\u00e3os Extintos da Secretaria de Gest\u00e3o e Desempenho de Pessoal da Secretaria Especial de Desburocratiza\u00e7\u00e3o, Gest\u00e3o e Governo Digital do Minist\u00e9rio da Economia.<\/p>\n\n\n\n

Art. 115. The summary report on budget execution referred to in the \u00a7 3 of art. 165 of the Constitution <\/a>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:<\/p>\n\n\n\n

I \u2013 civilian personnel of direct public administration;<\/p>\n\n\n\n

II \u2013 military personnel;<\/p>\n\n\n\n

III \u2013 municipal employees;<\/p>\n\n\n\n

IV \u2013 foundation employees;<\/p>\n\n\n\n

V \u2013 employees of companies that integrate the Tax and Social Security Budgets;<\/p>\n\n\n\n

VI – despesas com cargos em comiss\u00e3o; e<\/p>\n\n\n\n

VII – contratado por prazo determinado, quando couber.<\/p>\n\n\n\n

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.<\/p>\n\n\n\n

Art. 116. To determine personnel expenses provided for in art. 18 of Complementary Law No. 101 of 2000 <\/a>\u2013 Fiscal Responsibility Law, those relating to:<\/p>\n\n\n\n

I \u2013 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;<\/a><\/p>\n\n\n\n

II \u2013 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 \u2013<\/a> Fiscal Responsibility Law.<\/p>\n\n\n\n

\u00a7 1 The replacement of civil servants and employees is characterized as being hired for activities that:<\/p>\n\n\n\n

I \u2013 involve decision-making or institutional positioning in the areas of planning, coordination, supervision and control; or<\/p>\n\n\n\n

II –  que  sejam  consideradas  estrat\u00e9gicas  ou  sejam  inerentes  \u00e0s  compet\u00eancias institucionais final\u00edsticas atribu\u00eddas legalmente ao \u00f3rg\u00e3o ou entidade contratante.<\/p>\n\n\n\n

\u00a7 2\u00ba As despesas relativas \u00e0 contrata\u00e7\u00e3o de pessoal por tempo determinado quando caracterizarem substitui\u00e7\u00e3o de servidores e empregados p\u00fablicos, na forma do \u00a7 1\u00ba, dever\u00e3o ser classificadas no GND \u201c1 – Pessoal e Encargos Sociais\u201d, elemento de despesa \u201c04 – Contrata\u00e7\u00f5es Tempor\u00e1rias\u201d.<\/p>\n\n\n\n

\u00a7 3\u00ba As despesas de contrata\u00e7\u00e3o de pessoal por tempo determinado n\u00e3o abrangidas no \u00a7 2\u00ba ser\u00e3o classificadas no GND \u201c3 – Outras Despesas Correntes\u201d, elemento de despesa \u201c04 – Contrata\u00e7\u00f5es Tempor\u00e1rias\u201d.<\/p>\n\n\n\n

\u00a7 4\u00ba The expenses of contracting labor outsourcing and third-party services, under the terms of the \u00a7 1 of art. 18 of Complementary Law No. 101, of 2000 \u2013 <\/a>Lei de Responsabilidade Fiscal, ser\u00e3o classificadas no GND \u201c3 – Outras Despesas Correntes\u201d, elemento de despesa \u201c34 – Outras Despesas de Pessoal decorrentes de Contratos de Terceiriza\u00e7\u00e3o\u201d.<\/p>\n\n\n\n

Art. 117. The provisions of this Section apply to members of the Armed Forces and dependent state-owned companies, where appropriate.<\/p>\n\n\n\n

Section II<\/strong><\/p>\n\n\n\n

Expenses for benefits to public agents and their dependents<\/strong><\/p>\n\n\n\n

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.<\/p>\n\n\n\n

\u00a7 1\u00ba O montante de recursos inclu\u00eddo no Projeto e na Lei Or\u00e7ament\u00e1ria de 2021 para atender \u00e0s despesas de que trata o caput deve estar compat\u00edvel com o n\u00famero efetivo de benefici\u00e1rios informado nas respectivas metas, existente em mar\u00e7o de 2020, acrescido do n\u00famero previsto de ingresso de benefici\u00e1rios oriundos de posses e contrata\u00e7\u00f5es ao longo dos anos de 2020 e 2021.<\/p>\n\n\n\n

\u00a7 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.<\/p>\n\n\n\n

Art. 119. Os Poderes Executivo, Legislativo e Judici\u00e1rio, o Minist\u00e9rio P\u00fablico da Uni\u00e3o e a Defensoria P\u00fablica da Uni\u00e3o disponibilizar\u00e3o e manter\u00e3o atualizadas, nos s\u00edtios eletr\u00f4nicos, no Portal da Transpar\u00eancia ou similar, preferencialmente, na se\u00e7\u00e3o destinada \u00e0 divulga\u00e7\u00e3o de informa\u00e7\u00f5es sobre recursos humanos, em formato de dados abertos, tabela com os totais de benefici\u00e1rios e valores per capita, segundo cada benef\u00edcio referido no art. 118, por \u00f3rg\u00e3o e entidade, bem como os atos legais relativos aos seus valores per capita.<\/p>\n\n\n\n

\u00a7 1 In the case of the federal Executive Branch, the responsibility for making the information provided for in the caput available will be:<\/p>\n\n\n\n

I \u2013 from the Ministry of Economy, in the case of personnel belonging to direct, autonomous and foundational federal public administration bodies and their dependents;<\/p>\n\n\n\n

II – de cada empresa estatal dependente, no caso dos seus empregados e dos seus dependentes;<\/p>\n\n\n\n

III \u2013 from the Ministry of Defense, in the case of military personnel from the Armed Forces Commands and their dependents;<\/p>\n\n\n\n

IV \u2013 the Brazilian Intelligence Agency \u2013 Abin and the Central Bank of Brazil, in the case of its employees and their dependents; It is<\/p>\n\n\n\n

V \u2013 from each Ministry, in relation to public companies and mixed capital companies linked to it, in the case of their employees and their dependents.<\/p>\n\n\n\n

\u00a7 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.<\/p>\n\n\n\n

\u00a7 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.<\/p>\n\n\n\n

\u00a7 4\u00ba As informa\u00e7\u00f5es disponibilizadas nos termos do disposto no \u00a7 3\u00ba compor\u00e3o quadro informativo consolidado da administra\u00e7\u00e3o p\u00fablica federal a ser disponibilizado pelo Minist\u00e9rio da Economia, em seu s\u00edtio eletr\u00f4nico, no Portal da Transpar\u00eancia ou em portal similar.<\/p>\n\n\n\n

\u00a7 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.<\/p>\n\n\n\n

\u00a7 6\u00ba 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.<\/p>\n\n\n\n

\u00a7 7\u00ba 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.<\/a><\/p>\n\n\n\n

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.<\/p>\n\n\n\n

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

Art. 122. The provisions of this Section apply to members of the Armed Forces and dependent state-owned companies, where appropriate.<\/p>\n\n\n\n

CHAPTER VIII<\/p>\n\n\n\n

THE POLICY FOR APPLICATION OF RESOURCES FROM OFFICIAL FINANCIAL AGENCIES<\/p>\n\n\n\n

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:<\/p>\n\n\n\n

I – a Caixa Econ\u00f4mica Federal, redu\u00e7\u00e3o do deficit habitacional e melhoria das condi\u00e7\u00f5es de vida das popula\u00e7\u00f5es em situa\u00e7\u00e3o de pobreza e de inseguran\u00e7a alimentar e nutricional, especialmente quando beneficiem idosos, pessoas com defici\u00eancia, povos ind\u00edgenas, povos e comunidades tradicionais, mulheres chefes de fam\u00edlia ou em situa\u00e7\u00e3o de vulnerabilidade social, policiais federais, civis e militares, e militares das For\u00e7as Armadas que morem em \u00e1reas consideradas de risco ou faixa de fronteira priorit\u00e1rias definidas no \u00e2mbito da Pol\u00edtica Nacional de Desenvolvimento Regional – PNDR, por meio de financiamentos e projetos habitacionais de interesse social, projetos de investimentos em saneamento b\u00e1sico e desenvolvimento da infraestrutura urbana e rural, e projetos de implementa\u00e7\u00e3o de a\u00e7\u00f5es de pol\u00edticas agroambientais;<\/p>\n\n\n\n

II \u2013 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;<\/p>\n\n\n\n

III – o Banco do Nordeste do Brasil S.A., o Banco da Amaz\u00f4nia S.A., o Banco do Brasil S.A. e a Caixa Econ\u00f4mica Federal, est\u00edmulo \u00e0 cria\u00e7\u00e3o de empregos e \u00e0 amplia\u00e7\u00e3o da oferta de produtos de consumo popular por meio do apoio \u00e0 expans\u00e3o e ao desenvolvimento das cooperativas de trabalhadores artesanais, do extrativismo sustent\u00e1vel, do manejo de florestas de baixo impacto e da recupera\u00e7\u00e3o de \u00e1reas degradadas, das atividades desenvolvidas pelos povos ind\u00edgenas, povos e comunidades tradicionais, da agricultura de pequeno porte, dos sistemas agroecol\u00f3gicos, da pesca, dos benefici\u00e1rios do Programa Nacional de Reforma Agr\u00e1ria e das microempresas, pequenas e m\u00e9dias empresas, especialmente daquelas localizadas na faixa de fronteira priorit\u00e1rias definidas na PNDR, e do fomento \u00e0 cultura;<\/p>\n\n\n\n

IV \u2013 the National Bank for Economic and Social Development \u2013 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:<\/p>\n\n\n\n

a) \u00e0 inova\u00e7\u00e3o, \u00e0 difus\u00e3o tecnol\u00f3gica, \u00e0s iniciativas destinadas ao aumento da produtividade, ao empreendedorismo, \u00e0s incubadoras e aceleradoras de empreendimentos e \u00e0s exporta\u00e7\u00f5es de bens e servi\u00e7os;<\/p>\n\n\n\n

b) micro, small and medium-sized companies;<\/p>\n\n\n\n

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;<\/p>\n\n\n\n

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;<\/p>\n\n\n\n

e) aos investimentos socioambientais, \u00e0 agricultura familiar, \u00e0 agroecologia, \u00e0s cooperativas e empresas de economia solid\u00e1ria, \u00e0 inclus\u00e3o produtiva e ao microcr\u00e9dito, aos povos ind\u00edgenas e povos e comunidades tradicionais;<\/p>\n\n\n\n

f) \u00e0 ado\u00e7\u00e3o das melhores pr\u00e1ticas de governan\u00e7a corporativa e ao fortalecimento do mercado de capitais inclusive mediante a presta\u00e7\u00e3o de servi\u00e7os de assessoramento que propiciem a celebra\u00e7\u00e3o de contratos de parcerias com os entes p\u00fablicos para execu\u00e7\u00e3o de empreendimentos de infraestrutura de interesse do pa\u00eds;<\/p>\n\n\n\n

g) projects aimed at tourism and solid waste recycling with sustainable technologies; It is<\/p>\n\n\n\n

h) companies in the textile, furniture, fruit growing and leather-footwear sectors;<\/p>\n\n\n\n

V \u2013 the Financier of Studies and Projects \u2013 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 \u2013 Mercosur, generating jobs and reducing environmental impact;<\/p>\n\n\n\n

VI – o Banco da Amaz\u00f4nia S.A., o Banco do Nordeste do Brasil S.A. e o Banco do Brasil S.A., a redu\u00e7\u00e3o das desigualdades nas Regi\u00f5es Norte, Nordeste, com \u00eanfase na regi\u00e3o do semi\u00e1rido, e Centro-Oeste do pa\u00eds, observadas as diretrizes estabelecidas na PNDR mediante apoio a projetos para melhor aproveitamento das oportunidades de desenvolvimento econ\u00f4mico-social sustent\u00e1vel e maior efici\u00eancia dos instrumentos gerenciais dos Fundos Constitucionais de Financiamento do Norte – FNO, do Nordeste – FNE e do Centro-Oeste – FCO, cujas aplica\u00e7\u00f5es em financiamentos rurais dever\u00e3o ser destinadas preferencialmente ao financiamento da produ\u00e7\u00e3o de alimentos b\u00e1sicos por meio do Programa Nacional de Fortalecimento da Agricultura Familiar – Pronaf; e<\/p>\n\n\n\n

VII \u2013 Banco da Amaz\u00f4nia SA, Banco do Nordeste do Brasil SA, Banco do Brasil SA, BNDES and Caixa Econ\u00f4mica Federal, the financing of projects that promote:<\/p>\n\n\n\n

a) modelos produtivos rurais sustent\u00e1veis associados \u00e0s metas da Contribui\u00e7\u00e3o Nacionalmente Determinada Pretendida – INDC, aos Objetivos de Desenvolvimento Sustent\u00e1vel – ODS e a outros compromissos assumidos na pol\u00edtica de clima, especialmente no Plano Nacional de Adapta\u00e7\u00e3o \u00e0 Mudan\u00e7a do Clima, que promovam a recupera\u00e7\u00e3o de \u00e1reas degradadas e que reduzam, de forma efetiva e significativa, a utiliza\u00e7\u00e3o de produtos agrot\u00f3xicos, desde que haja demanda habilitada; e<\/p>\n\n\n\n

b) expansion of electrical energy generation from renewable sources, especially for the production of surplus for use through an electrical energy compensation system.<\/p>\n\n\n\n

\u00a7 1 The granting or renewal of any loans or financing by official financial development agencies will not be permitted for:<\/p>\n\n\n\n

I \u2013 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;<\/p>\n\n\n\n

II \u2013 acquisition of public assets included in the National Privatization Plan;<\/p>\n\n\n\n

III \u2013 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<\/p>\n\n\n\n

IV \u2013 institutions whose directors are convicted of child labor, slave labor, crimes against the environment, moral or sexual harassment, or racism.<\/p>\n\n\n\n

\u00a7 2 In exceptional cases, the BNDES may, in the privatization process, finance the buyer, as long as it is authorized by specific law.<\/p>\n\n\n\n

\u00a7 3\u00ba They will be part of the report referred to in the \u00a7 3 of art. 165 of the Constitution<\/a> 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:<\/p>\n\n\n\n

I \u2013 previous balances;<\/p>\n\n\n\n

II \u2013 concessions in the period;<\/p>\n\n\n\n

III \u2013 receipts in the period, detailing amortizations and charges; It is<\/p>\n\n\n\n

IV \u2013 current balances.<\/p>\n\n\n\n

\u00a7 4\u00ba O Poder Executivo federal demonstrar\u00e1, em audi\u00eancia p\u00fablica perante a Comiss\u00e3o Mista a que se refere o \u00a7 1 of art. 166 of the Constitution<\/a>, 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.<\/p>\n\n\n\n

\u00a7 5 Official financial development agencies must also:<\/p>\n\n\n\n

I – observar os requisitos de sustentabilidade, transpar\u00eancia e controle previstos na Law No. 13,303, of June 30, 2016,<\/a> regulated by Decree No. 8,945, of December 27, 2016<\/a>, as well as the rules and guidelines of the National Monetary Council and the Central Bank of Brazil;<\/p>\n\n\n\n

II \u2013 observe the guideline for reducing inequalities when applying resources;<\/p>\n\n\n\n

III \u2013 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;<\/a> or private companies that adopt worker profit sharing policies;<\/p>\n\n\n\n

IV \u2013 adopt measures aimed at simplifying procedures relating to the granting of loans and financing for micro and small companies;<\/p>\n\n\n\n

V \u2013 prioritize financial support for segments of micro and small companies and the implementation of credit programs that favor the creation of jobs;<\/p>\n\n\n\n

VI – publicar bimestralmente, na internet, demonstrativo que discrimine os financiamentos a partir de R$ 1.000.000,00 (um milh\u00e3o de reais) concedidos aos Estados, ao Distrito Federal, aos Munic\u00edpios e aos governos estrangeiros, com informa\u00e7\u00f5es relativas a ente benefici\u00e1rio e execu\u00e7\u00e3o financeira;<\/p>\n\n\n\n

VII – fazer constar dos contratos de financiamento de que trata o inciso VI cl\u00e1usulas que obriguem o favorecido a publicar e manter atualizadas, em s\u00edtio eletr\u00f4nico, informa\u00e7\u00f5es relativas \u00e0 execu\u00e7\u00e3o f\u00edsica do objeto financiado; e<\/p>\n\n\n\n

VIII – publicar, at\u00e9 o dia 30 de abril de 2021, em seus portais de transpar\u00eancia, nos s\u00edtios eletr\u00f4nicos a que se refere o \u00a7 2 of art. 8th of Law No. 12,527, of 2011,<\/a> annual report on the impact of its credit operations in combating the inequalities mentioned in section II of this paragraph.<\/p>\n\n\n\n

\u00a7 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.<\/p>\n\n\n\n

\u00a7 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.<\/a><\/p>\n\n\n\n

\u00a7 8 The prohibition referred to in item I of \u00a7 1 does not apply to renegotiations provided for in art. 2nd of Complementary Law No. 156, of December 28, 2016.<\/a><\/p>\n\n\n\n

\u00a7 9 The priority set out in paragraph \u201cd\u201d of item IV of the caput will be applied preferentially to Municipalities with up to 50,000 inhabitants.<\/p>\n\n\n\n

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.<\/a><\/p>\n\n\n\n

CHAPTER IX<\/p>\n\n\n\n

BUDGETARY ADEQUACY OF CHANGES IN LEGISLATION<\/p>\n\n\n\n

Art. 125. Legislative proposals and their amendments, subject to the provisions of art. 59 of the Constitution,<\/a> 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.<\/p>\n\n\n\n

\u00a7 1\u00ba O proponente \u00e9 o respons\u00e1vel pela elabora\u00e7\u00e3o e pela apresenta\u00e7\u00e3o do demonstrativo a que se refere o caput.<\/p>\n\n\n\n

\u00a7 2\u00ba Quando solicitados por presidente de \u00f3rg\u00e3o colegiado do Poder Legislativo, os \u00f3rg\u00e3os dos Poderes Executivo, Legislativo e Judici\u00e1rio, o Minist\u00e9rio P\u00fablico da Uni\u00e3o e a Defensoria P\u00fablica da Uni\u00e3o fornecer\u00e3o, no \u00e2mbito de sua compet\u00eancia, no prazo m\u00e1ximo de sessenta dias, os subs\u00eddios t\u00e9cnicos relacionados ao c\u00e1lculo do impacto or\u00e7ament\u00e1rio e financeiro associado \u00e0 proposi\u00e7\u00e3o legislativa, para fins da elabora\u00e7\u00e3o do demonstrativo a que se refere o caput.<\/p>\n\n\n\n

\u00a7 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.<\/p>\n\n\n\n

\u00a7 4\u00ba A estimativa do impacto or\u00e7ament\u00e1rio-financeiro dever\u00e1 constar da exposi\u00e7\u00e3o de motivos, caso a proposi\u00e7\u00e3o seja de autoria do Poder Executivo federal, ou da justificativa, caso a proposi\u00e7\u00e3o tenha origem no Poder Legislativo.<\/p>\n\n\n\n

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:<\/p>\n\n\n\n

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)<\/a><\/p>\n\n\n\n

I \u2013 in the case of a reduction in revenue, at least one of the following requirements:<\/p>\n\n\n\n

a) ser demonstrada pelo proponente que a ren\u00fancia foi considerada na estimativa de receita da Lei Or\u00e7ament\u00e1ria, na forma do disposto no art. 12 of Complementary Law No. 101, of 2000 \u2013<\/a> Fiscal Responsibility Law;<\/p>\n\n\n\n

b) estar acompanhada de medida compensat\u00f3ria que anule o efeito da ren\u00fancia no resultado prim\u00e1rio, por meio de aumento de receita corrente ou redu\u00e7\u00e3o de despesa; ou<\/p>\n\n\n\n

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;<\/p>\n\n\n\n

II \u2013 in the case of an increase in expenses:<\/p>\n\n\n\n

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<\/p>\n\n\n\n

b) if it is not mandatory on an ongoing basis, it must be accompanied by a compensation measure through increased revenue or reduced expenses.<\/p>\n\n\n\n

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<\/a> (Fiscal Responsibility Law), exempting the presentation of a compensatory measure.   (Wording given by Law No. 14,143, of 2021)<\/a><\/p>\n\n\n\n

\u00a7 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 \u201ca\u201d and \u201cb\u201d of section I of the caput will depend, for legislative proposals coming from the Executive Branch, formal declaration by these bodies, as applicable.<\/p>\n\n\n\n

\u00a7 2\u00ba Fica dispensada do atendimento ao disposto nos incisos I e II do caput a proposi\u00e7\u00e3o cujo impacto seja irrelevante, assim considerado o limite de um mil\u00e9simo por cento da receita corrente l\u00edquida realizada no exerc\u00edcio de 2020.<\/p>\n\n\n\n

\u00a7 3\u00ba They do not apply to the waivers referred to in the art. 14 of Complementary Law No. 101 of 2000 <\/a>\u2013 Fiscal Responsibility Law:<\/p>\n\n\n\n

I \u2013 the hypothesis of reducing expenses referred to in paragraph \u201cb\u201d of item I of the caput; It is<\/p>\n\n\n\n

II \u2013 the hypothesis provided for in \u00a7 2.<\/p>\n\n\n\n

\u00a7 4 For the purposes of complying with the provisions of paragraph \u201cb\u201d 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.<\/p>\n\n\n\n

\u00a7 5 If the reduction in revenue or increase in expenditure arises from the requirement set out in subparagraph \u201cb\u201d 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.<\/p>\n\n\n\n

\u00a7 6 The provisions of \u00a7 2 do not apply to expenses with:<\/p>\n\n\n\n

I \u2013 personal, as referred to in art. 110;<\/p>\n\n\n\n

III \u2013 benefits for employees; It is<\/p>\n\n\n\n

IV \u2013 social security benefits or services established, increased or extended, in accordance with the provisions of \u00a7 5 of art. 195 of the Constitution.<\/a><\/p>\n\n\n\n

\u00a7 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 \u2013 <\/a>Lei de Responsabilidade Fiscal, e na al\u00ednea \u201ca\u201d do inciso I do caput deste artigo, quaisquer proposi\u00e7\u00f5es legislativas em tramita\u00e7\u00e3o que importem ou autorizem redu\u00e7\u00e3o de receita poder\u00e3o ter seus efeitos considerados  na estimativa de  receita do  Projeto  da Lei Or\u00e7ament\u00e1ria e da respectiva Lei.<\/p>\n\n\n\n

\u00a7 8 The provisions of the caput do not apply:<\/p>\n\n\n\n

I \u2013 the taxes referred to in the item I of \u00a7 3 of art. 14 of Complementary Law No. 101, of 2000 \u2013<\/a> Fiscal Responsibility Law; It is<\/p>\n\n\n\n

II \u2013 the hypotheses of transaction in small value tax litigation, under the terms provided for by law, observing the provisions of item II of \u00a7 3 of art. 14 of Complementary Law No. 101, of 2000 \u2013 <\/a>Fiscal Responsibility Law.<\/p>\n\n\n\n

\u00a7 9\u00ba 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 \u2013 <\/a>Fiscal Responsibility Law.<\/p>\n\n\n\n

Art. 127. As proposi\u00e7\u00f5es legislativas de autoria do Poder Executivo que possam acarretar redu\u00e7\u00e3o de receita, na forma do disposto no art. 125, ser\u00e3o encaminhadas para an\u00e1lise e emiss\u00e3o de parecer dos \u00f3rg\u00e3os centrais do Sistema de Planejamento e de Or\u00e7amento Federal e do Sistema de Administra\u00e7\u00e3o Financeira Federal, para avalia\u00e7\u00e3o quanto \u00e0 sua adequa\u00e7\u00e3o or\u00e7ament\u00e1ria e financeira.<\/p>\n\n\n\n

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.<\/p>\n\n\n\n

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.<\/p>\n\n\n\n

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.<\/p>\n\n\n\n

Art. 130.  Ser\u00e1 considerada incompat\u00edvel com as disposi\u00e7\u00f5es desta Lei a proposi\u00e7\u00e3o que:<\/p>\n\n\n\n

I – aumente despesa em mat\u00e9ria de iniciativa privativa, nos termos do disposto nos arts. 49, 51, 52,<\/a> 61, 63,<\/a> 96<\/a> It is 127 of the Constitution;<\/a><\/p>\n\n\n\n

II \u2013 change personnel expenses, in accordance with the provisions of  art. 169, \u00a7 1, of the Constitution<\/a>, granting an increase that results in:<\/p>\n\n\n\n

a) sum of permanent remuneration installments exceeding the limit set in the item XI of the caput of art. 37 of the Constitution;<\/a><\/p>\n\n\n\n

b) expenditure, by Power or body, above the limits established in arts. 20 and 22, sole paragraph, of Complementary Law No. 101, of 2000 \u2013 <\/a>Fiscal Responsibility Law;<\/p>\n\n\n\n

c) non-compliance with the limit established in the \u00a7 1 of art. 107 of the Transitional Constitutional Provisions Act;<\/a><\/p>\n\n\n\n

III \u2013 create or authorize the creation of accounting or institutional funds with Union resources and:<\/p>\n\n\n\n

a) n\u00e3o contenham normas espec\u00edficas sobre a gest\u00e3o, o funcionamento e controle do fundo;<\/p>\n\n\n\n

b) fixem atribui\u00e7\u00f5es ao fundo que possam ser realizadas pela estrutura departamental da administra\u00e7\u00e3o p\u00fablica federal; ou<\/p>\n\n\n\n

IV \u2013 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.<\/a><\/p>\n\n\n\n

\u00a7 1\u00ba Para fins da verifica\u00e7\u00e3o de incompatibilidade de que trata a al\u00ednea \u201cb\u201d do inciso II do caput e do c\u00e1lculo da estimativa do impacto or\u00e7ament\u00e1rio-financeiro, ser\u00e1 utilizada a receita corrente l\u00edquida constante do Relat\u00f3rio de Gest\u00e3o Fiscal do momento da avalia\u00e7\u00e3o.<\/p>\n\n\n\n

\u00a7 2\u00ba O disposto no inciso III do caput n\u00e3o se aplica a proposi\u00e7\u00f5es que tenham por objeto a transforma\u00e7\u00e3o ou altera\u00e7\u00e3o da natureza jur\u00eddica de fundo j\u00e1 existente.<\/p>\n\n\n\n

Art. 131. As propostas de atos que resultem em cria\u00e7\u00e3o ou aumento de despesa obrigat\u00f3ria de car\u00e1ter continuado, al\u00e9m de atender ao disposto nos arts. 16 and 17 of Complementary Law No. 101, of 2000 \u2013 <\/a>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:<\/p>\n\n\n\n

I \u2013 within the scope of the federal Executive Branch, to the Ministry of Economy; It is<\/p>\n\n\n\n

II \u2013 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 \u00a7 1 of art. 25.<\/p>\n\n\n\n

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.<\/p>\n\n\n\n

Art. 133. A proposi\u00e7\u00e3o legislativa ou o ato normativo regulamentador de norma constitucional ou legal, para constituir transfer\u00eancia obrigat\u00f3ria, dever\u00e1 conter:<\/p>\n\n\n\n

I \u2013 criteria and conditions for identifying and qualifying the benefiting parties;<\/p>\n\n\n\n

II \u2013 source and maximum amount of resources to be transferred;<\/p>\n\n\n\n

III – defini\u00e7\u00e3o do objeto e da finalidade da realiza\u00e7\u00e3o da despesa; e<\/p>\n\n\n\n

IV – forma e elementos pormenorizados para a presta\u00e7\u00e3o de contas.<\/p>\n\n\n\n

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.<\/a><\/p>\n\n\n\n

Art. 135. Na estimativa das receitas e na fixa\u00e7\u00e3o das despesas do Projeto de Lei Or\u00e7ament\u00e1ria de 2021 e da respectiva Lei, poder\u00e3o ser considerados os efeitos de propostas de emenda \u00e0 Constitui\u00e7\u00e3o, projetos de lei e medidas provis\u00f3rias em tramita\u00e7\u00e3o no Congresso Nacional.<\/p>\n\n\n\n

\u00a7 1\u00ba Se estimada a receita na forma estabelecida neste artigo, no Projeto de Lei Or\u00e7ament\u00e1ria de 2021 ser\u00e3o identificadas:<\/p>\n\n\n\n

I \u2013 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<\/p>\n\n\n\n

II \u2013 expenses conditioned on the approval of changes in legislation.<\/p>\n\n\n\n

\u00a7 2\u00ba O disposto no caput e no \u00a7 1\u00ba aplica-se \u00e0s propostas de modifica\u00e7\u00e3o do Projeto de Lei Or\u00e7ament\u00e1ria de 2021 encaminhadas ao Congresso Nacional de acordo com o disposto no \u00a7 5 of art. 166 of the Constitution.<\/a><\/p>\n\n\n\n

\u00a7 3\u00ba 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.<\/p>\n\n\n\n

Art. 136. Legislative proposals that link revenues to expenses, bodies or funds must contain a clause valid for a maximum of five years.<\/p>\n\n\n\n

\u00a7 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.<\/p>\n\n\n\n

\u00a7 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.<\/p>\n\n\n\n

\u00a7 3 The provisions of the caput do not apply to changes in the existing revenue link when the new link is less restrictive.<\/p>\n\n\n\n

\u00a7 4 For the purposes of the provisions of \u00a7 2 of art. 9th of Complementary Law No. 101, of 2000 \u2013<\/a> 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.<\/p>\n\n\n\n

Art. 137. Legislative proposals that grant, renew or expand tax benefits must:<\/p>\n\n\n\n

I \u2013 contain a clause valid for a maximum of five years;<\/p>\n\n\n\n

II \u2013 be accompanied by goals and objectives, preferably quantitative; It is<\/p>\n\n\n\n

III – designar \u00f3rg\u00e3o gestor respons\u00e1vel pelo acompanhamento e pela avalia\u00e7\u00e3o do benef\u00edcio tribut\u00e1rio quanto \u00e0 consecu\u00e7\u00e3o das metas e dos objetivos estabelecidos.<\/p>\n\n\n\n

Par\u00e1grafo \u00fanico. O \u00f3rg\u00e3o gestor definir\u00e1 indicadores para acompanhamento das metas e dos objetivos estabelecidos no programa e dar\u00e1 publicidade a suas avalia\u00e7\u00f5es.<\/p>\n\n\n\n

CHAPTER X<\/p>\n\n\n\n

PROVISIONS ON SUPERVISION BY THE LEGISLATIVE POWER AND ON WORKS AND SERVICES WITH INDICATIONS OF SERIOUS IRREGULARITIES<\/p>\n\n\n\n

Art. 138. O Projeto de Lei Or\u00e7ament\u00e1ria de 2021 e a respectiva Lei poder\u00e3o contemplar subt\u00edtulos relativos a obras e servi\u00e7os com ind\u00edcios de irregularidades graves, hip\u00f3tese em que a execu\u00e7\u00e3o f\u00edsica, or\u00e7ament\u00e1ria e financeira dos empreendimentos, contratos, conv\u00eanios, das etapas, parcelas ou dos subtrechos constantes do anexo a que se refere o \u00a7 2\u00ba do art. 9\u00ba permanecer\u00e1 condicionada \u00e0 pr\u00e9via delibera\u00e7\u00e3o da Comiss\u00e3o Mista a que se refere o \u00a7 1 of art. 166 of the Constitution,<\/a> without prejudice to the provisions of thert. 71, \u00a7\u00a7 1 and 2 of the Constitution,<\/a> and observed the provisions of art. 143, \u00a7\u00a7 6 and 8, of this Law.<\/p>\n\n\n\n

\u00a7 1 For the purposes of the provisions of this Law, it is understood as:<\/p>\n\n\n\n

I \u2013 physical execution \u2013 carrying out the work, supplying the good or providing the service;<\/p>\n\n\n\n

II – execu\u00e7\u00e3o or\u00e7ament\u00e1ria – o empenho e a liquida\u00e7\u00e3o da despesa, inclusive  sua inscri\u00e7\u00e3o em restos a pagar;<\/p>\n\n\n\n

III – execu\u00e7\u00e3o financeira – o pagamento da despesa, inclusive dos restos a pagar;<\/p>\n\n\n\n

IV – ind\u00edcios de irregularidades graves com recomenda\u00e7\u00e3o de paralisa\u00e7\u00e3o – IGP – os atos e fatos materialmente relevantes em rela\u00e7\u00e3o ao valor total contratado que apresentem potencialidade de ocasionar preju\u00edzos ao er\u00e1rio ou a terceiros e que:<\/p>\n\n\n\n

a) may give rise to the nullity of the bidding procedure or contract; or<\/p>\n\n\n\n

b) constitute serious deviations from the constitutional principles to which the federal public administration is subject;<\/p>\n\n\n\n

V – ind\u00edcio de irregularidade grave com recomenda\u00e7\u00e3o de reten\u00e7\u00e3o parcial de valores IGR – aquele que, embora atenda \u00e0 conceitua\u00e7\u00e3o contida no inciso IV, permite a continuidade da obra desde que haja autoriza\u00e7\u00e3o do contratado para reten\u00e7\u00e3o de valores a serem pagos, ou a apresenta\u00e7\u00e3o de garantias suficientes para prevenir o poss\u00edvel dano ao er\u00e1rio at\u00e9 a decis\u00e3o de m\u00e9rito sobre o ind\u00edcio relatado; e<\/p>\n\n\n\n

VI \u2013 indication of serious irregularity that does not harm continuity \u2013 IGC \u2013 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 \u00a7 1.<\/p>\n\n\n\n

\u00a7 2\u00ba Os ordenadores de despesa e os \u00f3rg\u00e3os setoriais de or\u00e7amento dever\u00e3o providenciar o bloqueio, nos sistemas pr\u00f3prios, da execu\u00e7\u00e3o f\u00edsica, or\u00e7ament\u00e1ria e financeira dos empreendimentos, contratos, conv\u00eanios, das etapas, parcelas ou dos subtrechos constantes do anexo a que se refere o \u00a7 2\u00ba do art. 9\u00ba, permanecendo nessa situa\u00e7\u00e3o at\u00e9 a delibera\u00e7\u00e3o em contr\u00e1rio da Comiss\u00e3o Mista a que se refere o \u00a7 1 of art. 166 of the Constitution.<\/a><\/p>\n\n\n\n

\u00a7 3\u00ba Are not subject to the blocking of execution, referred to in \u00a7 2\u00ba, 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, \u00a7\u00a7 1 and 2 of the Constitution,<\/a> It is permitted to present guarantees as the services for which a serious irregularity is reported are carried out.<\/p>\n\n\n\n

\u00a7 4\u00ba Os pareceres da Comiss\u00e3o Mista  a que se refere o \u00a7 1 of art. 166d<\/a>the Constitution regarding works and services with signs of serious irregularities must be substantiated, explaining the reasons for the deliberation.<\/p>\n\n\n\n

\u00a7 5\u00ba A inclus\u00e3o no Projeto de Lei Or\u00e7ament\u00e1ria de 2021, na respectiva Lei e nos cr\u00e9ditos adicionais de subt\u00edtulos relativos a obras e servi\u00e7os com ind\u00edcios de irregularidades graves obedecer\u00e1, sempre que poss\u00edvel, \u00e0 mesma classifica\u00e7\u00e3o or\u00e7ament\u00e1ria constante das leis or\u00e7ament\u00e1rias anteriores, ajustada \u00e0 lei do Plano Plurianual, conforme o caso.<\/p>\n\n\n\n

\u00a7 6\u00ba Aplica-se o disposto neste artigo, no que couber, \u00e0s altera\u00e7\u00f5es decorrentes de cr\u00e9ditos adicionais e \u00e0 execu\u00e7\u00e3o f\u00edsica, or\u00e7ament\u00e1ria e financeira de empreendimentos, contratos, conv\u00eanios, etapas, parcelas ou subtrechos relativos aos subt\u00edtulos de que trata o caput, cujas despesas foram inscritas em restos a pagar.<\/p>\n\n\n\n

\u00a7 7\u00ba Os titulares dos \u00f3rg\u00e3os e das entidades executoras e concedentes dever\u00e3o suspender as autoriza\u00e7\u00f5es para execu\u00e7\u00e3o f\u00edsica, or\u00e7ament\u00e1ria e financeira dos empreendimentos, contratos, conv\u00eanios, etapas, parcelas ou subtrechos relativos aos subt\u00edtulos de que trata o caput, situa\u00e7\u00e3o que dever\u00e1 ser mantida at\u00e9 a delibera\u00e7\u00e3o em contr\u00e1rio da Comiss\u00e3o Mista a que se refere o \u00a7 1 of art. 166 of the Constitution,<\/a> without prejudice to the provisions of art. 71, \u00a7\u00a7 1 and 2 of the Constitution,<\/a> and in art. 142 of this Law.<\/p>\n\n\n\n

\u00a7 8\u00ba The suspension referred to in \u00a7 7\u00ba, without prejudice to the provisions of art. 71, \u00a7\u00a7 1st and 2nd, of the Constitution<\/a>, poder\u00e1 ser evitada, a crit\u00e9rio da Comiss\u00e3o Mista a que se refere o \u00a7 1\u00ba do art. 166 da Constitui\u00e7\u00e3o, caso os \u00f3rg\u00e3os e as entidades executores ou concedentes adotem medidas corretivas para o saneamento das poss\u00edveis falhas ou se forem oferecidas garantias suficientes \u00e0 cobertura integral dos supostos preju\u00edzos potenciais ao er\u00e1rio, nos termos do disposto no \u00a7 3\u00ba.<\/p>\n\n\n\n

\u00a7 9 The classification, by the Federal Court of Auditors, of inspection findings in the modalities provided for in items IV and V of \u00a7 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.<\/p>\n\n\n\n

\u00a7 10. The classification referred to in \u00a7 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.<\/p>\n\n\n\n

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:<\/p>\n\n\n\n

I \u2013 the classification of the severity of the evidence, under the terms established in sections IV, V and VI of \u00a7 1 of art. 138; It is<\/p>\n\n\n\n

II \u2013 the reasons presented by the bodies and entities responsible for execution, which must address, in particular:<\/p>\n\n\n\n

a) the social, economic and financial impacts resulting from the delay in the population enjoying the benefits of the project;<\/p>\n\n\n\n

b) social, environmental and safety risks for the local population, resulting from the delay in enjoying the benefits of the project;<\/p>\n\n\n\n

c) the social and environmental motivation of the enterprise;<\/p>\n\n\n\n

d) the cost of deterioration or loss of materials purchased or services performed;<\/p>\n\n\n\n

e) the expenses necessary to preserve the facilities and services already performed;<\/p>\n\n\n\n

f) expenses inherent to demobilization and subsequent return to activities;<\/p>\n\n\n\n

g) the measures actually adopted by the head of the body or entity to resolve the signs of irregularities identified;<\/p>\n\n\n\n

h) the total cost and stage of physical and financial execution of projects, contracts, agreements, works or installments involved;<\/p>\n\n\n\n

i) direct and indirect jobs lost due to the strike;<\/p>\n\n\n\n

j) costs for carrying out a new tender or concluding a new contract; It is<\/p>\n\n\n\n

k) opportunity cost of capital during the shutdown period.<\/p>\n\n\n\n

\u00a7 1 The presentation of the reasons referred to in section II of the caput is the responsibility of:<\/p>\n\n\n\n

I – do titular do \u00f3rg\u00e3o ou da entidade federal, executor ou concedente, respons\u00e1vel pela obra ou servi\u00e7o em que se tenha verificado ind\u00edcio de irregularidade, no \u00e2mbito do Poder Executivo federal; ou<\/p>\n\n\n\n

II \u2013 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.<\/p>\n\n\n\n

\u00a7 2 The reasons referred to in this article may be sent to the National Congress, in writing, by those responsible mentioned in \u00a7 1:<\/p>\n\n\n\n

I \u2013 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;<\/p>\n\n\n\n

II \u2013 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<\/p>\n\n\n\n

III \u2013 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 \u00a7 9 of art. 138.<\/p>\n\n\n\n

\u00a7 3\u00ba A omiss\u00e3o na presta\u00e7\u00e3o das informa\u00e7\u00f5es, na forma e nos prazos do \u00a7 2\u00ba, n\u00e3o impedir\u00e1 as decis\u00f5es da Comiss\u00e3o Mista, a que se refere o \u00a7 1 of art. 166 of the Constitution,<\/a> and the National Congress, nor will it delay the application of any of its processing and deliberation deadlines.<\/p>\n\n\n\n

\u00a7 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.<\/p>\n\n\n\n

Art. 140. For the purposes of the provisions of item V of \u00a7 1 of art. 59 of Complementary Law No. 101, of 2000 \u2013<\/a> Fiscal Responsibility Law, and in \u00a7 2 of art. 9th of this Law, the Federal Audit Court will forward:<\/p>\n\n\n\n

I \u2013 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<\/p>\n\n\n\n

II – \u00e0 Comiss\u00e3o Mista a que se refere o \u00a7 1 of art. 166 of the Constitution,<\/a> at\u00e9 cinquenta e cinco dias ap\u00f3s o encaminhamento do Projeto de Lei Or\u00e7ament\u00e1ria, a rela\u00e7\u00e3o atualizada de empreendimentos, contratos, conv\u00eanios, etapas, parcelas ou subtrechos relativos aos subt\u00edtulos nos quais sejam identificados ind\u00edcios de irregularidades graves, classificados na forma do disposto nos incisos IV, V e VI do \u00a7 1\u00ba do art. 138, e a rela\u00e7\u00e3o daqueles que, embora tenham tido recomenda\u00e7\u00e3o de paralisa\u00e7\u00e3o da equipe de auditoria, n\u00e3o tenham sido objeto de decis\u00e3o monocr\u00e1tica ou colegiada no prazo previsto no \u00a7 9\u00ba do art. 138, acompanhadas de c\u00f3pias em meio eletr\u00f4nico das decis\u00f5es monocr\u00e1ticas e colegiadas, dos relat\u00f3rios e votos que as fundamentarem e dos relat\u00f3rios de auditoria das obras e dos servi\u00e7os fiscalizados.<\/p>\n\n\n\n

\u00a7 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 \u00a7 9 of the art. 138.<\/p>\n\n\n\n

\u00a7 2\u00ba O Tribunal de Contas da Uni\u00e3o e a Comiss\u00e3o Mista a que se refere o \u00a7 1 of art. 166 of the Constitution <\/a>will keep information about works and services with signs of serious irregularities referred to in this article updated on their website.<\/p>\n\n\n\n

\u00a7 3\u00ba For the purposes of complying with the provisions of item I of \u00a7 1 of art. 59 of Complementary Law No. 101 of 2000 <\/a>– Lei de Responsabilidade Fiscal, o Tribunal de Contas da Uni\u00e3o deve enviar subs\u00eddios \u00e0 Comiss\u00e3o Mista a que se refere o art. 166 of the Constitution<\/a> acerca de fatos e situa\u00e7\u00f5es que possam comprometer a gest\u00e3o fiscal e o atingimento das metas previstas nesta Lei, em especial a necessidade de limita\u00e7\u00e3o de empenho e pagamento de que trata o art. 9\u00ba da referida Lei Complementar.<\/p>\n\n\n\n

Art. 141. The selection of works and services to be inspected by the Federal Audit Court must consider, among other factors:<\/p>\n\n\n\n

I \u2013 the amount authorized and committed in the previous and current years;<\/p>\n\n\n\n

II \u2013 regionalization of spending;<\/p>\n\n\n\n

III \u2013 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<\/p>\n\n\n\n

IV – as obras contidas no Anexo VI \u00e0 Lei Or\u00e7ament\u00e1ria em vigor que n\u00e3o foram objeto de delibera\u00e7\u00e3o posterior do Tribunal de Contas da Uni\u00e3o pela regularidade.<\/p>\n\n\n\n

\u00a7 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 \u00a7 2 and in compliance with items IV, V and VI of \u00a7 1 and \u00a7 9 of art. 138.<\/p>\n\n\n\n

\u00a7 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:<\/p>\n\n\n\n

I \u2013 the institutional, functional and programmatic classifications, updated in accordance with the provisions of the 2020 Budget Law;<\/p>\n\n\n\n

II \u2013 its location and specification, with the stages, installments or subsections and their contracts and agreements, as applicable;<\/p>\n\n\n\n

III \u2013 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 \u00a7 1 of art. 138, as well as the name of the body or entity responsible for hiring;<\/p>\n\n\n\n

IV \u2013 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;<\/p>\n\n\n\n

V \u2013 the measures already adopted by the Federal Audit Court regarding irregularities;<\/p>\n\n\n\n

VI \u2013 the percentage of physical-financial execution;<\/p>\n\n\n\n

VII \u2013 the estimate of the value required for completion;<\/p>\n\n\n\n

VIII \u2013 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;<\/p>\n\n\n\n

IX – o conte\u00fado das eventuais alega\u00e7\u00f5es de defesa apresentadas e sua aprecia\u00e7\u00e3o; e<\/p>\n\n\n\n

X \u2013 the possible guarantees referred to in \u00a7 3 of art. 138, identifying the type and value.<\/p>\n\n\n\n

\u00a7 3\u00ba As unidades or\u00e7ament\u00e1rias respons\u00e1veis por obras e servi\u00e7os que constem, em dois ou mais exerc\u00edcios, do Anexo a que se refere o \u00a7 2\u00ba do art. 9\u00ba, dever\u00e3o informar \u00e0 Comiss\u00e3o Mista a que se refere o \u00a7 1 of art. 166 of the Constitution, <\/a>no prazo de at\u00e9 trinta dias ap\u00f3s o encaminhamento do Projeto de Lei Or\u00e7ament\u00e1ria de 2021, as medidas adotadas para sanar as irregularidades apontadas em decis\u00e3o do Tribunal de Contas da Uni\u00e3o da qual n\u00e3o caiba mais recurso perante aquela Corte.<\/p>\n\n\n\n

\u00a7 4 For the purposes of \u00a7 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.<\/p>\n\n\n\n

\u00a7 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.<\/p>\n\n\n\n

Art. 142. A Comiss\u00e3o Mista a que se refere o \u00a7 1 of art. 166 of the Constitution<\/a> 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.<\/p>\n\n\n\n

\u00a7 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.<\/p>\n\n\n\n

\u00a7 2\u00ba A delibera\u00e7\u00e3o da Comiss\u00e3o Mista a que se refere o \u00a7 1 of art. 166 of the Constitution <\/a>que resulte na continuidade da execu\u00e7\u00e3o de empreendimentos, contratos, conv\u00eanios, etapas, parcelas ou subtrechos relativos a subt\u00edtulos nos quais forem identificados ind\u00edcios de irregularidades graves com recomenda\u00e7\u00e3o de paralisa\u00e7\u00e3o ainda n\u00e3o sanados depender\u00e1 da avalia\u00e7\u00e3o das informa\u00e7\u00f5es recebidas na forma do disposto no \u00a7 2\u00ba do art. 139 e de pr\u00e9via realiza\u00e7\u00e3o da audi\u00eancia p\u00fablica prevista no caput, quando dever\u00e3o ser avaliados os preju\u00edzos potenciais da paralisa\u00e7\u00e3o para a administra\u00e7\u00e3o p\u00fablica e a sociedade.<\/p>\n\n\n\n

\u00a7 3\u00ba A Comiss\u00e3o Mista a que se refere o \u00a7 1 of art. 166 of the Constitution<\/a> poder\u00e1 realizar audi\u00eancias p\u00fablicas para subsidiar a aprecia\u00e7\u00e3o do relat\u00f3rio de que trata o \u00a7 7\u00ba do art. 143.<\/p>\n\n\n\n

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, \u00a7\u00a7 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.<\/p>\n\n\n\n

\u00a7 1\u00ba O Tribunal de Contas da Uni\u00e3o disponibilizar\u00e1 \u00e0 Comiss\u00e3o Mista a que se refere o \u00a7 1 of art. 166 of the Constitution <\/a>access to your electronic system for monitoring works and services.<\/p>\n\n\n\n

\u00a7 2\u00ba Os processos relativos a obras ou servi\u00e7os que possam ser objeto de bloqueio nos termos do disposto nos arts. 138 e 139 ser\u00e3o instru\u00eddos e apreciados prioritariamente pelo Tribunal de Contas da Uni\u00e3o, devendo a decis\u00e3o indicar, de forma expressa, se as irregularidades inicialmente apontadas foram confirmadas e se o empreendimento questionado poder\u00e1 ter continuidade sem risco de preju\u00edzos significativos ao er\u00e1rio, no prazo de at\u00e9 quatro meses, contado da data da comunica\u00e7\u00e3o prevista no caput.<\/p>\n\n\n\n

\u00a7 3 The decision mentioned in \u00a7 2 must list all the measures to be adopted by those responsible, with a view to resolving serious irregularities.<\/p>\n\n\n\n

\u00a7 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 \u00a7 2, within a period of up to three months, counted the date of delivery of the aforementioned statement.<\/p>\n\n\n\n

\u00a7 5 If it is impossible to meet the deadlines stipulated in \u00a7\u00a7 2 and 4, the Federal Audit Court must inform and justify to the National Congress the reasons for the delay.<\/p>\n\n\n\n

\u00a7 6\u00ba Ap\u00f3s a publica\u00e7\u00e3o da Lei Or\u00e7ament\u00e1ria de 2021, o bloqueio e o desbloqueio da execu\u00e7\u00e3o f\u00edsica, or\u00e7ament\u00e1ria e financeira nos termos estabelecidos neste Cap\u00edtulo ocorrer\u00e3o por meio de decreto legislativo baseado em delibera\u00e7\u00e3o da Comiss\u00e3o Mista a que se refere o \u00a7 1 of art. 166 of the Constitution,<\/a> which is responsible for publishing, on the website, the updated list of subtitles referred to in the caput.<\/p>\n\n\n\n

\u00a7 7\u00ba O Tribunal de Contas da Uni\u00e3o encaminhar\u00e1, at\u00e9 15 de maio de 2021, \u00e0 Comiss\u00e3o Mista a que se refere o \u00a7 1 of art. 166 of the Constitution<\/a>, the report with the remedial measures adopted and pending issues relating to works and services with signs of serious irregularities.<\/p>\n\n\n\n

\u00a7 8 The decision to stop or continue works or services with signs of serious irregularities, in accordance with the provisions of \u00a7 2 of art. 142, caput and \u00a7 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.<\/p>\n\n\n\n

\u00a7 9 The requirement of \u00a7 2 of the art applies to the deliberations referred to in this article. 142.<\/p>\n\n\n\n

\u00a7 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.<\/p>\n\n\n\n

Art. 144.  O Tribunal de Contas da Uni\u00e3o enviar\u00e1 \u00e0 Comiss\u00e3o Mista a que se refere o \u00a7 1 of art. 166 of the Constitution,<\/a> no prazo de at\u00e9 trinta dias ap\u00f3s o encaminhamento do Projeto de Lei Or\u00e7ament\u00e1ria de 2021, quadro-resumo relativo \u00e0 qualidade da implementa\u00e7\u00e3o e ao alcance de metas e dos objetivos dos programas e das a\u00e7\u00f5es governamentais objeto de auditorias operacionais realizadas para subsidiar a discuss\u00e3o do Projeto de Lei Or\u00e7ament\u00e1ria de 2021.<\/p>\n\n\n\n

Art. 145. Com vistas \u00e0 aprecia\u00e7\u00e3o do Projeto de Lei Or\u00e7ament\u00e1ria de 2021 e ao acompanhamento e \u00e0 fiscaliza\u00e7\u00e3o or\u00e7ament\u00e1ria a que se referem o art. 70<\/a> and the item II of \u00a7 1 of art. 166 of the Constitution<\/a>, 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:<\/p>\n\n\n\n

I \u2013 Siafi;<\/p>\n\n\n\n

II \u2013 Siop;<\/p>\n\n\n\n

III \u2013 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;<\/p>\n\n\n\n

IV \u2013 State-Owned Information System;<\/p>\n\n\n\n

V \u2013 Siasg, including the Federal Government Purchasing Portal \u2013 ComprasNet;<\/p>\n\n\n\n

VI \u2013 Collection Management Information System \u2013 Inform;<\/p>\n\n\n\n

VII \u2013 register of entities qualified as Oscip, maintained by the Ministry of Justice and Public Security;<\/p>\n\n\n\n

VIII \u2013 CNPJ;<\/p>\n\n\n\n

IX \u2013 Information and Decision-Making Support System, of the National Department of Transport Infrastructure \u2013 DNIT;<\/p>\n\n\n\n

X – Plataforma +Brasil;<\/p>\n\n\n\n

XI \u2013 Contract Monitoring System, from DNIT;<\/p>\n\n\n\n

XII \u2013 CNEA, from the Ministry of the Environment;<\/p>\n\n\n\n

XIII \u2013 Siops;<\/p>\n\n\n\n

XIV \u2013 Information System on Public Budgets in Education \u2013 Siope;<\/p>\n\n\n\n

XV – Sistema de Informa\u00e7\u00f5es Cont\u00e1beis e Fiscais do Setor P\u00fablico Brasileiro – Siconfi;<\/p>\n\n\n\n

XVI – Sistemas de informa\u00e7\u00e3o e banco de dados mantidos pelo Instituto Nacional de Estudos e Pesquisas Educacionais An\u00edsio Teixeira – INEP;<\/p>\n\n\n\n

XVII \u2013 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;<\/p>\n\n\n\n

XVIII \u2013 Integrated Human Resources Management System \u2013 Siape;<\/p>\n\n\n\n

XIX \u2013 Unified Benefits System \u2013 Siube;<\/p>\n\n\n\n

XX \u2013 Integrated System for Statistical Treatment of Strategic Series \u2013 Synthesis;<\/p>\n\n\n\n

XXI \u2013 Information System for Public Pension Regimes \u2013 Cadprev;<\/p>\n\n\n\n

XXII \u2013 Computerized Death Control System \u2013 Sisobi;<\/p>\n\n\n\n

XXIII \u2013 National Civil Records Information System \u2013 Sirc;<\/p>\n\n\n\n

XXIV \u2013 National Register of Social Information \u2013 CNIS;<\/p>\n\n\n\n

XXV \u2013 Integrated Asset Management System \u2013 Siads; It is<\/p>\n\n\n\n

XXVI \u2013 Monitor System, of the Comptroller General of the Union.<\/p>\n\n\n\n

\u00a7 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.<\/p>\n\n\n\n

\u00a7 2\u00ba Para fins de elabora\u00e7\u00e3o de avalia\u00e7\u00e3o atuarial do Regime Pr\u00f3prio de Previd\u00eancia Social dos Servidores Civis da Uni\u00e3o, a C\u00e2mara dos Deputados, o Senado Federal e o Tribunal de Contas da Uni\u00e3o, no exerc\u00edcio do controle externo, poder\u00e3o solicitar, aos demais \u00f3rg\u00e3os e Poderes da Uni\u00e3o e \u00e0s suas entidades vinculadas, informa\u00e7\u00f5es cadastrais, funcionais e financeiras dos seus servidores, inativos e pensionistas.<\/p>\n\n\n\n

Art. 146. In compliance with the caput of the art. 70 of the Constitution,<\/a> the unrestricted and free access referred to in art. 145 of this Law will also be ensured:<\/p>\n\n\n\n

I – aos membros do Congresso Nacional, para consulta aos sistemas ou \u00e0s informa\u00e7\u00f5es referidos nos incisos II e IV do caput do art. 145, nos maiores n\u00edveis de amplitude, abrang\u00eancia e detalhamento existentes, e por iniciativa pr\u00f3pria, a qualquer tempo, aos demais sistemas e cadastros; e<\/p>\n\n\n\n

II \u2013 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.<\/p>\n\n\n\n

CHAPTER XI<\/p>\n\n\n\n

OF TRANSPARENCY<\/p>\n\n\n\n

Art. 147. Os \u00f3rg\u00e3os dos Poderes Executivo, Legislativo e Judici\u00e1rio, o Minist\u00e9rio P\u00fablico da Uni\u00e3o e a Defensoria P\u00fablica da Uni\u00e3o divulgar\u00e3o e manter\u00e3o atualizada, no s\u00edtio eletr\u00f4nico do \u00f3rg\u00e3o concedente, rela\u00e7\u00e3o das entidades privadas beneficiadas nos termos  do disposto nos arts. 77 a 82, contendo, pelo menos:<\/p>\n\n\n\n

I \u2013 name and CNPJ;<\/p>\n\n\n\n

II \u2013 name, function and CPF of directors;<\/p>\n\n\n\n

III \u2013 area of activity;<\/p>\n\n\n\n

IV \u2013 headquarters address;<\/p>\n\n\n\n

V – data, objeto, valor e n\u00famero do conv\u00eanio ou instrumento cong\u00eanere;<\/p>\n\n\n\n

VI \u2013 transferring body;<\/p>\n\n\n\n

VII \u2013 values transferred and respective dates;<\/p>\n\n\n\n

VIII – edital do chamamento e instrumento celebrado; e<\/p>\n\n\n\n

IX \u2013 entity selection method.<\/p>\n\n\n\n

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.<\/p>\n\n\n\n

Single paragraph. Information regarding contractual changes and penalties will also be disclosed.<\/p>\n\n\n\n

Art. 149. Os instrumentos de contrata\u00e7\u00e3o de servi\u00e7os de terceiros dever\u00e3o prever o fornecimento pela empresa contratada de informa\u00e7\u00f5es contendo nome completo, CPF, cargo ou atividade exercida, lota\u00e7\u00e3o e local de exerc\u00edcio dos empregados na contratante, para fins de divulga\u00e7\u00e3o em s\u00edtio eletr\u00f4nico.<\/p>\n\n\n\n

\u00a7 1 Federal bodies and entities must disclose and update the information provided for in the caput every four months.<\/p>\n\n\n\n

\u00a7 2 The disclosure provided for in the caput must hide the first three digits and the two checking digits of the CPF.<\/p>\n\n\n\n

Art. 150. Os s\u00edtios eletr\u00f4nicos de consulta a remunera\u00e7\u00e3o, subs\u00eddio, provento e pens\u00e3o recebidos por membros de Poder e ocupantes de cargo, posto, gradua\u00e7\u00e3o, fun\u00e7\u00e3o e emprego p\u00fablico, ativos e inativos, e por pensionistas, disponibilizados pelos Poderes Executivo, Legislativo e Judici\u00e1rio, pelo Minist\u00e9rio P\u00fablico da Uni\u00e3o e pela Defensoria P\u00fablica da Uni\u00e3o, devem possibilitar a consulta direta da rela\u00e7\u00e3o nominal dos benefici\u00e1rios e dos valores recebidos, al\u00e9m de permitir a grava\u00e7\u00e3o de relat\u00f3rios em formatos abertos e n\u00e3o propriet\u00e1rios de planilhas, que devem conter a integralidade das informa\u00e7\u00f5es disponibilizadas na consulta.<\/p>\n\n\n\n

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.<\/p>\n\n\n\n

Section I<\/p>\n\n\n\n

Advertising in the preparation, approval and execution of Budgets<\/p>\n\n\n\n

Art. 151. A elabora\u00e7\u00e3o e a aprova\u00e7\u00e3o dos Projetos de Lei Or\u00e7ament\u00e1ria de 2021 e dos cr\u00e9ditos adicionais, e a execu\u00e7\u00e3o das respectivas leis, dever\u00e3o ser realizadas de acordo com os princ\u00edpios da publicidade e da clareza, al\u00e9m de promover a transpar\u00eancia da gest\u00e3o fiscal e permitir o amplo acesso da sociedade a todas as informa\u00e7\u00f5es relativas a cada uma dessas etapas.<\/p>\n\n\n\n

\u00a7 1 The following will be published on the respective websites:<\/p>\n\n\n\n

I \u2013 by the federal Executive Branch:<\/p>\n\n\n\n

a) the estimates of revenue referred to in the art. 12, \u00a7 3, of Complementary Law No. 101, of 2000 <\/a>\u2013 Fiscal Responsibility Law;<\/p>\n\n\n\n

b) o Projeto de Lei Or\u00e7ament\u00e1ria de 2021, inclusive em vers\u00e3o simplificada, os seus anexos e as informa\u00e7\u00f5es complementares;<\/p>\n\n\n\n

c) the 2021 Budget Law and its annexes;<\/p>\n\n\n\n

d) additional credits and their annexes;<\/p>\n\n\n\n

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;<\/p>\n\n\n\n

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;<\/p>\n\n\n\n

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 \u201ce\u201d and \u201cf\u201d of item III of \u00a7 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;<\/p>\n\n\n\n

h) at\u00e9 o trig\u00e9simo dia ap\u00f3s o encerramento de cada bimestre, os demonstrativos relativos a empr\u00e9stimos e financiamentos, inclusive a fundo perdido, consolidados por ag\u00eancia de fomento, elaborados de acordo com as informa\u00e7\u00f5es e os crit\u00e9rios constantes do \u00a7 3\u00ba do art. 123;<\/p>\n\n\n\n

i) by April 30 of each year, the annual report, referring to the previous year, on the impact of programs aimed at combating inequalities;<\/p>\n\n\n\n

j) o demonstrativo, atualizado mensalmente, de contratos, conv\u00eanios, contratos de repasse ou termos  de parceria referentes a projetos, com a discrimina\u00e7\u00e3o das classifica\u00e7\u00f5es funcional e por programas, da unidade or\u00e7ament\u00e1ria, da contratada ou do convenente, do objeto e dos prazos de execu\u00e7\u00e3o, dos valores e das datas das libera\u00e7\u00f5es de recursos efetuadas e a efetuar;<\/p>\n\n\n\n

k) the monthly updated position of the limits for commitment and financial transactions by a body of the federal Executive Branch;<\/p>\n\n\n\n

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;<\/p>\n\n\n\n

m) the bimonthly statement of voluntary transfers carried out by the beneficiary federative entity;<\/p>\n\n\n\n

n) o demonstrativo do fluxo financeiro do regime pr\u00f3prio de previd\u00eancia dos servidores p\u00fablicos federais, com a discrimina\u00e7\u00e3o das despesas por categoria de benefici\u00e1rio e das receitas por natureza;<\/p>\n\n\n\n

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,<\/a> intended for autonomous social services and their allocation by beneficiary entity;<\/p>\n\n\n\n

p) o demonstrativo dos investimentos p\u00fablicos em educa\u00e7\u00e3o, considerada a defini\u00e7\u00e3o utilizada no Plano Nacional de Educa\u00e7\u00e3o, com a sua propor\u00e7\u00e3o em rela\u00e7\u00e3o ao Produto Interno Bruto – PIB, detalhado por n\u00edveis de ensino e com dados consolidados da Uni\u00e3o, dos Estados, do Distrito Federal e dos Munic\u00edpios;<\/p>\n\n\n\n

q) as informa\u00e7\u00f5es do Fundo Nacional de Sa\u00fade sobre repasses efetuados aos Estados, ao Distrito Federal e aos Munic\u00edpios, com a discrimina\u00e7\u00e3o das subfun\u00e7\u00f5es, dos programas, das a\u00e7\u00f5es or\u00e7ament\u00e1rias e, quando houver, dos planos or\u00e7ament\u00e1rios;<\/p>\n\n\n\n

r) (VETOED); It is<\/p>\n\n\n\n

r) by January 31 of each year, the annual report, referring to the previous year, of the budget execution of Or\u00e7amento Mulher; It is      (Promulgation of vetoed parts)<\/a><\/p>\n\n\n\n

s) (VETOED);<\/p>\n\n\n\n

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)<\/a><\/p>\n\n\n\n

II – pela Comiss\u00e3o Mista a que se refere o \u00a7 1 of art. 166 of the Constitution:<\/a><\/p>\n\n\n\n

a) an updated list of contracts and agreements in which signs of serious irregularities have been identified;<\/p>\n\n\n\n

b) o relat\u00f3rio e o parecer preliminar, os relat\u00f3rios setoriais e final e o parecer final da Comiss\u00e3o, as emendas de cada fase e os pareceres e aut\u00f3grafo respectivos, relativos ao Projeto de Lei Or\u00e7ament\u00e1ria de 2021;<\/p>\n\n\n\n

c) o relat\u00f3rio e o parecer preliminar, o relat\u00f3rio e o parecer final da Comiss\u00e3o, as emendas de cada fase e os pareceres e aut\u00f3grafo respectivos, relativos ao projeto desta Lei;<\/p>\n\n\n\n

d) o relat\u00f3rio e o parecer da Comiss\u00e3o, as emendas e os pareceres e aut\u00f3grafos respectivos, relativos aos projetos de lei e \u00e0s medidas provis\u00f3rias sobre cr\u00e9ditos adicionais;<\/p>\n\n\n\n

e) a rela\u00e7\u00e3o das emendas aprovadas ao Projeto de Lei Or\u00e7ament\u00e1ria de 2021, com a identifica\u00e7\u00e3o, em cada emenda, do tipo de autor, do n\u00famero e do ano da emenda, do autor e do respectivo c\u00f3digo, da classifica\u00e7\u00e3o funcional e program\u00e1tica, do subt\u00edtulo e da dota\u00e7\u00e3o aprovada pelo Congresso Nacional; e<\/p>\n\n\n\n

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<\/p>\n\n\n\n

III – pelos Poderes Executivo, Legislativo e Judici\u00e1rio, pelo Minist\u00e9rio P\u00fablico da Uni\u00e3o e pela Defensoria P\u00fablica da Uni\u00e3o, no s\u00edtio eletr\u00f4nico de cada unidade jurisdicionada ao Tribunal de Contas da Uni\u00e3o, o relat\u00f3rio de gest\u00e3o, o relat\u00f3rio e o certificado de auditoria, o parecer do \u00f3rg\u00e3o de controle interno e o pronunciamento do Ministro de Estado supervisor, ou da autoridade de n\u00edvel hier\u00e1rquico equivalente respons\u00e1vel pelas contas, integrantes das tomadas ou das presta\u00e7\u00f5es de contas, no prazo de at\u00e9 trinta dias ap\u00f3s o seu envio ao referido Tribunal.<\/p>\n\n\n\n

\u00a7 2\u00ba Para fins de atendimento ao disposto na al\u00ednea \u201cg\u201d do inciso I do \u00a7 1\u00ba, a Comiss\u00e3o Mista a que se refere o \u00a7 1 of art. 166 of the Constitution<\/a> 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.<\/p>\n\n\n\n

\u00a7 3\u00ba O n\u00e3o encaminhamento das informa\u00e7\u00f5es de que trata o \u00a7 2\u00ba implicar\u00e1 a divulga\u00e7\u00e3o somente do cadastro das a\u00e7\u00f5es constantes do Projeto de Lei Or\u00e7ament\u00e1ria de 2021.<\/p>\n\n\n\n

Art. 152. Para fins de realiza\u00e7\u00e3o da audi\u00eancia p\u00fablica prevista no \u00a7 4 of art. 9th of Complementary Law No. 101, of 2000 \u2013 <\/a>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.<\/p>\n\n\n\n

\u00a7 1 The reports provided for in the caput will also contain:<\/p>\n\n\n\n

I \u2013 the parameters contained in item XXII of Annex II, expected and effectively observed, for the four months and for the year;<\/p>\n\n\n\n

II – o estoque e servi\u00e7o da d\u00edvida p\u00fablica federal, comparando o resultado do final de cada quadrimestre com o do in\u00edcio do exerc\u00edcio e o do final do quadrimestre anterior; e<\/p>\n\n\n\n

III \u2013 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.<\/p>\n\n\n\n

\u00a7 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 \u00a7 1 of art. 107 of the Transitional Constitutional Provisions Act.<\/a><\/p>\n\n\n\n

\u00a7 3 The statement referred to in \u00a7 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.<\/a><\/p>\n\n\n\n

\u00a7 4\u00ba A Comiss\u00e3o Mista a que se refere o \u00a7 1 of art. 166 of the Constitution <\/a>poder\u00e1, por solicita\u00e7\u00e3o do Poder Executivo federal ou iniciativa pr\u00f3pria, adiar as datas de realiza\u00e7\u00e3o da audi\u00eancia prevista no caput.<\/p>\n\n\n\n

Section II<\/p>\n\n\n\n

General provisions<\/p>\n\n\n\n

Art. 153. The company receiving resources, as provided for in subparagraph \u201ca\u201d of item III of \u00a7 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.<\/p>\n\n\n\n

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:<\/p>\n\n\n\n

I \u2013 the amounts collected with the aforementioned contributions, specifying the amount transferred by the Union and the amount collected directly by the entities;<\/p>\n\n\n\n

II \u2013 the financial statements;<\/p>\n\n\n\n

III \u2013 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<\/p>\n\n\n\n

IV \u2013 the remuneration structure of positions and functions and the list of names of its managers and other members of the technical staff.<\/p>\n\n\n\n

\u00a7 1 The entities provided for in the caput will also publish on their websites:<\/p>\n\n\n\n

I \u2013 your budgets for the year 2021;<\/p>\n\n\n\n

II \u2013 demonstrations of achievement of its legal and statutory objectives, and of compliance with the respective goals;<\/p>\n\n\n\n

III \u2013 results of independent audit work on its financial statements; It is<\/p>\n\n\n\n

IV \u2013 consolidated statement of the results of the work of its internal audit and ombudsman units.<\/p>\n\n\n\n

\u00a7 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.<\/p>\n\n\n\n

\u00a7 3 The provisions of this article apply to supervisory councils for regulated professions.<\/p>\n\n\n\n

Art. 155. As institui\u00e7\u00f5es de que trata o caput do art. 93 dever\u00e3o disponibilizar, em seus s\u00edtios eletr\u00f4nicos, informa\u00e7\u00f5es relativas \u00e0 execu\u00e7\u00e3o f\u00edsica e financeira, inclusive a identifica\u00e7\u00e3o dos benefici\u00e1rios de pagamentos \u00e0 conta de cada conv\u00eanio ou instrumento cong\u00eanere, acompanhadas dos n\u00fameros de registro na Plataforma +Brasil e no Siafi, observadas as normas de padroniza\u00e7\u00e3o estabelecidas pelo Poder Executivo federal.<\/p>\n\n\n\n

Art. 156. The federal sphere bodies referred to in art. 20 of Complementary Law No. 101 of 2000 <\/a>\u2013 Fiscal Responsibility Law will make fiscal management reports available through Siconfi, within thirty days after the end of each four-month period.<\/p>\n\n\n\n

Art. 157. O Poder Executivo federal informar\u00e1 ao Congresso Nacional sobre os empr\u00e9stimos feitos pelo Tesouro Nacional a banco oficial federal, nos termos do disposto na al\u00ednea \u201ce\u201d do inciso VII do Anexo II.<\/p>\n\n\n\n

Art. 158. The federal Executive Branch will adopt measures with a view to:<\/p>\n\n\n\n

I \u2013 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;<\/p>\n\n\n\n

II \u2013 designate the bodies responsible for supervising, monitoring and evaluating the results achieved through tax, financial and credit benefits; It is<\/p>\n\n\n\n

III \u2013 (VETOED).<\/p>\n\n\n\n

III \u2013 develop a methodology for monitoring programs and actions aimed at women with a view to calculating and disseminating the Women\u2019s Budget.       (Promulgation of vetoed parts)<\/a><\/p>\n\n\n\n

Art. 159. The summary budget execution report referred to in the art. 165, \u00a7 3, of the Constitution,<\/a> conter\u00e1 demonstrativo da disponibilidade da Uni\u00e3o por fontes de recursos agregadas, com indica\u00e7\u00e3o do saldo inicial de 2021, da arrecada\u00e7\u00e3o, da despesa executada no objeto da vincula\u00e7\u00e3o, do cancelamento de restos a pagar e do saldo atual.<\/p>\n\n\n\n

Art. 160. The National Congress, in accordance with the provisions of item IX of the caput of art. 49 of the Constitution, <\/a>julgar\u00e1 as contas de 2021 a serem prestadas pelo Presidente da Rep\u00fablica e apreciar\u00e1 os relat\u00f3rios de 2021 sobre a execu\u00e7\u00e3o dos planos de governo at\u00e9 o encerramento da sess\u00e3o legislativa de 2022.<\/p>\n\n\n\n

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 \u00a7 5 of art. 165 of the Constitution,<\/a> which will contain, at a minimum, the following attributes:<\/p>\n\n\n\n

I – identifica\u00e7\u00e3o do objeto, acompanhado de seu programa de trabalho e seu georreferenciamento;<\/p>\n\n\n\n

II \u2013 estimated global cost referred to its base date; It is<\/p>\n\n\n\n

III \u2013 start date and physical and financial execution.<\/p>\n\n\n\n

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.<\/p>\n\n\n\n

CHAPTER XII<\/p>\n\n\n\n

FINAL DISPOSITIONS<\/p>\n\n\n\n

Art. 162. A execu\u00e7\u00e3o da Lei Or\u00e7ament\u00e1ria de 2021 e dos cr\u00e9ditos adicionais obedecer\u00e1 aos princ\u00edpios constitucionais da legalidade, da impessoalidade, da moralidade, da publicidade e da efici\u00eancia na administra\u00e7\u00e3o p\u00fablica federal, e n\u00e3o poder\u00e1 ser utilizada para influenciar na aprecia\u00e7\u00e3o de proposi\u00e7\u00f5es legislativas em tramita\u00e7\u00e3o no Congresso Nacional.<\/p>\n\n\n\n

Art. 163. A despesa n\u00e3o poder\u00e1 ser realizada se n\u00e3o houver comprovada e suficiente disponibilidade de dota\u00e7\u00e3o or\u00e7ament\u00e1ria para atend\u00ea-la, vedada a ado\u00e7\u00e3o de qualquer procedimento que viabilize a sua realiza\u00e7\u00e3o sem observar a referida disponibilidade.<\/p>\n\n\n\n

\u00a7 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.<\/p>\n\n\n\n

\u00a7 2\u00ba A realiza\u00e7\u00e3o de atos de gest\u00e3o or\u00e7ament\u00e1ria, financeira e patrimonial, no \u00e2mbito do Siafi, ap\u00f3s 31 de dezembro de 2021, relativos ao exerc\u00edcio encerrado, n\u00e3o ser\u00e1 permitida, exceto quanto aos procedimentos relacionados \u00e0 inscri\u00e7\u00e3o dos restos a pagar e aos ajustes de registros cont\u00e1beis patrimoniais para fins de elabora\u00e7\u00e3o das demonstra\u00e7\u00f5es cont\u00e1beis, os quais dever\u00e3o ser efetuados at\u00e9 o trig\u00e9simo dia de seu encerramento, na forma estabelecida pelo \u00f3rg\u00e3o central do Sistema de Contabilidade Federal.<\/p>\n\n\n\n

\u00a7 3 In order to meet the maximum deadline established in \u00a7 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.<\/p>\n\n\n\n

\u00a7 4 To ensure knowledge of the asset composition referred to in the art. 85 of Law No. 4,320, of 1964,<\/a> accounting:<\/p>\n\n\n\n

I \u2013 recognize the asset relating to tax and non-tax credits receivable; It is<\/p>\n\n\n\n

II – segregar\u00e1 os restos a pagar n\u00e3o processados em exig\u00edveis e n\u00e3o exig\u00edveis.<\/p>\n\n\n\n

\u00a7 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.<\/p>\n\n\n\n

Art. 164. At\u00e9 o recebimento do demonstrativo a que se referem os \u00a7\u00a7 2\u00ba e 3\u00ba do art. 152, relativo ao terceiro quadrimestre de 2020, fica vedada a ado\u00e7\u00e3o de medidas no exerc\u00edcio financeiro de 2021 que impliquem a cria\u00e7\u00e3o ou a majora\u00e7\u00e3o de despesas prim\u00e1rias obrigat\u00f3rias.<\/p>\n\n\n\n

Art. 165. For the purposes of the provisions of art. 16 of Complementary Law No. 101, of 2000 \u2013<\/a> Fiscal Responsibility Law:<\/p>\n\n\n\n

I \u2013 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,<\/a> as well as the expropriation procedures of urban properties referred to in the \u00a7 3 of art. 182 of the Constitution;<\/a><\/p>\n\n\n\n

II \u2013 with regard to the provisions of its \u00a7 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;<\/a><\/p>\n\n\n\n

III – no que se refere ao inciso I do seu \u00a7 1\u00ba, na execu\u00e7\u00e3o das despesas na antevig\u00eancia da Lei Or\u00e7ament\u00e1ria de 2021, o ordenador de despesa poder\u00e1 considerar os valores constantes do respectivo Projeto de Lei; e<\/p>\n\n\n\n

IV – os valores e as metas constantes no Projeto de Lei Or\u00e7ament\u00e1ria de 2021 poder\u00e3o ser utilizados, at\u00e9 a san\u00e7\u00e3o da respectiva Lei, para demonstrar a previs\u00e3o or\u00e7ament\u00e1ria nos procedimentos referentes \u00e0 fase interna da licita\u00e7\u00e3o.<\/p>\n\n\n\n

Art. 166. For the purposes of the provisions of art. 42 of Complementary Law No. 101, of 2000 \u2013 <\/a>Fiscal Responsibility Law, the obligation is considered contracted at the time of formalizing the administrative contract or similar instrument.<\/p>\n\n\n\n

Par\u00e1grafo \u00fanico. No caso de despesas relativas \u00e0 presta\u00e7\u00e3o de servi\u00e7os existentes e destinados \u00e0 manuten\u00e7\u00e3o da administra\u00e7\u00e3o p\u00fablica federal, consideram-se compromissadas apenas as presta\u00e7\u00f5es cujos pagamentos devam ser realizados no exerc\u00edcio financeiro, observado o cronograma pactuado.<\/p>\n\n\n\n

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 \u00a7 2 of art. 7th of Complementary Law No. 101, of 2000 \u2013 L<\/a>ei of Fiscal Responsibility, published on the website, and will contain:<\/p>\n\n\n\n

I – os custos da remunera\u00e7\u00e3o das disponibilidades do Tesouro Nacional;<\/p>\n\n\n\n

II \u2013 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<\/p>\n\n\n\n

III \u2013 the profitability of its securities portfolio, highlighting those issued by the Union.<\/p>\n\n\n\n

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 \u00a7 5 of art. 9th of Complementary Law No. 101, of 2000 \u2013<\/a> Fiscal Responsibility Law.<\/p>\n\n\n\n

Art. 168. The evaluation referred to in the art. 9th, \u00a7 5th, of Complementary Law No. 101, of 2000 \u2013<\/a> 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 \u00a7 4 of art. 4th of that Complementary Law,<\/a> observing the provisions of item I of the caput of art. 11 of this Law.<\/p>\n\n\n\n

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.<\/p>\n\n\n\n

Art. 169. O Poder Executivo federal, por interm\u00e9dio do seu \u00f3rg\u00e3o central do Sistema de Planejamento e de Or\u00e7amento Federal, dever\u00e1 atender, no prazo m\u00e1ximo de dez dias \u00fateis, contado da data de recebimento, \u00e0s solicita\u00e7\u00f5es de informa\u00e7\u00f5es encaminhadas pelo Presidente da Comiss\u00e3o Mista a que se refere o \u00a7 1 of art. 166 of the Constitution,<\/a> relativas a aspectos quantitativos e qualitativos de qualquer categoria de programa\u00e7\u00e3o ou item de receita, incluindo eventuais desvios em rela\u00e7\u00e3o aos valores da proposta que venham a ser identificados posteriormente ao encaminhamento do Projeto de Lei Or\u00e7ament\u00e1ria de 2021.<\/p>\n\n\n\n

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.<\/p>\n\n\n\n

Art. 171. Ato do Poder Executivo federal poder\u00e1 alterar a rela\u00e7\u00e3o de que trata o Anexo III em raz\u00e3o de emenda \u00e0 Constitui\u00e7\u00e3o ou lei que crie ou extinga obriga\u00e7\u00f5es para a Uni\u00e3o.<\/p>\n\n\n\n

\u00a7 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.<\/p>\n\n\n\n

\u00a7 2 The inclusion referred to in the caput and \u00a7 1 will be published in the Official Gazette of the Union and the updated list will be included in the report referred to in \u00a7 4 of the art. 64, relating to the two months in which publication occurs.<\/p>\n\n\n\n

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:<\/p>\n\n\n\n

I \u2013 until July 17, 2021, in the case of the 2021 Budget Law; or<\/p>\n\n\n\n

II – at\u00e9 trinta dias ap\u00f3s a data de sua publica\u00e7\u00e3o no Di\u00e1rio Oficial da Uni\u00e3o e dentro do exerc\u00edcio financeiro, no caso dos cr\u00e9ditos adicionais.<\/p>\n\n\n\n

\u00a7 1\u00ba Vencidos os prazos de que trata o caput, a retifica\u00e7\u00e3o ser\u00e1 feita mediante a abertura de cr\u00e9ditos suplementares ou especiais, observado o disposto nos arts. 46 e 47, ou de acordo com o disposto no art. 44, e dentro do correspondente exerc\u00edcio financeiro.<\/p>\n\n\n\n

\u00a7 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, \u00a7 2.<\/p>\n\n\n\n

Art. 173. The projects and autographs of the laws referred to in the art. 165 of the Constitution,<\/a> as well as its changes, including those arising from the \u00a7 14 of art. 166 of the Constitution,<\/a> 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.<\/p>\n\n\n\n

\u00a7 1 The integrity between the bills referred to in the caput, as well as those arising from the provisions of the \u00a7 14 of art. 166 of the Constitution,<\/a> and electronic media is the responsibility of the corresponding units of the Ministry of Economy.<\/p>\n\n\n\n

\u00a7 2\u00ba The integrity between the autographs referred to in this article, as well as the information arising from the provisions of \u00a7 14 of art. 166 of the Constitution,<\/a> and electronic media is the responsibility of the National Congress.<\/p>\n\n\n\n

\u00a7 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 \u00a7 14 of art. 166 of the Constitution, must contain the same structure as the database of justifications for technical impediments.<\/p>\n\n\n\n

Art. 174. To comply with the provisions of \u00a7 2 of art. 21 of Law No. 13,001, of June 20, 2014,<\/a> consta do Anexo VII desta Lei a rela\u00e7\u00e3o dos bens im\u00f3veis de propriedade do Instituto Nacional de Coloniza\u00e7\u00e3o e Reforma Agr\u00e1ria – Incra, considerados desnecess\u00e1rios ou n\u00e3o vinculados \u00e0s suas atividades operacionais, a serem alienados.<\/p>\n\n\n\n

Art. 175. This Law includes:<\/p>\n\n\n\n

I \u2013 Annex I \u2013 List of consolidated budget tables;<\/p>\n\n\n\n

II –  Anexo  II – Rela\u00e7\u00e3o das informa\u00e7\u00f5es complementares ao Projeto de Lei Or\u00e7ament\u00e1ria de 2021;<\/p>\n\n\n\n

III – Anexo III – Despesas que n\u00e3o ser\u00e3o objeto de limita\u00e7\u00e3o de empenho, nos termos do disposto no \u00a7 2 of art. 9th of Complementary Law No. 101, of 2000 \u2013 <\/a>Complementary Law No. 101 of 2000 \u2013 Fiscal Responsibility Law;<\/p>\n\n\n\n

IV \u2013 Annex IV \u2013 Fiscal targets, consisting of:<\/p>\n\n\n\n

a) Annex IV.1 \u2013 Annual fiscal targets; It is<\/p>\n\n\n\n

b) Annex IV.2 \u2013 Statement of the expansion margin of mandatory ongoing expenses;<\/p>\n\n\n\n

V \u2013 Annex V \u2013 Tax risks;<\/p>\n\n\n\n

VI \u2013 Annex VI \u2013 Objectives of monetary, credit and exchange rate policies;<\/p>\n\n\n\n

VII – Anexo VII – Rela\u00e7\u00e3o dos bens im\u00f3veis de propriedade do Instituto Nacional de Coloniza\u00e7\u00e3o e Reforma Agr\u00e1ria – Incra dispon\u00edveis para aliena\u00e7\u00e3o; e<\/p>\n\n\n\n

VIII \u2013 (VETOED).<\/p>\n\n\n\n

Art. 176. This Law comes into force on the date of its publication.<\/p>\n\n\n\n

Bras\u00edlia, December 31, 2020; 199th of Independence and 132nd of the Republic.<\/p>\n\n\n\n

JAIR MESSIAS BOLSONARO<\/p>\n\n\n\n

Marcelo Pacheco dos Guaranys<\/p>\n\n\n\n

This text does not replace that published in the DOU of 12\/31\/2020 \u2013 Extra edition<\/p>\n\n\n\n

ANNEX<\/strong>HEY<\/strong><\/p>\n\n\n\n

LIST OF CONSOLIDATED BUDGETARY TABLES<\/p>\n\n\n\n

I \u2013 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;<\/a><\/p>\n\n\n\n

II \u2013 summary of revenues from the Fiscal and Social Security Budgets, separately and jointly, by economic categories<\/p>\n\n\n\n

III \u2013 revenues from all sources, by body and budgetary unit;<\/p>\n\n\n\n

IV \u2013 summary of expenses from the Fiscal and Social Security Budgets, separately and jointly, by economic categories and groups of expense nature;<\/p>\n\n\n\n

V \u2013 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;<\/p>\n\n\n\n

VI   – despesas dos Or\u00e7amentos Fiscal e da Seguridade Social, isoladas e conjuntamente, segundo a fun\u00e7\u00e3o e subfun\u00e7\u00e3o, e programa;<\/p>\n\n\n\n

VII \u2013 sources of resources for the Fiscal and Social Security Budgets, separately and jointly, by groups of expenditure nature;<\/p>\n\n\n\n

VIII \u2013 programming relating to the maintenance and development of teaching at the agency level, detailing sources of resources and values by programming category;<\/p>\n\n\n\n

IX \u2013 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;<\/a><\/p>\n\n\n\n

X - contract of contractual debt and furniture by body and budget unit, detailing sources of resources and expense groups;<\/p>\n\n\n\n

XI \u2013 sources of resources that finance Social Security Budget expenses, highlighting transfers from the Fiscal Budget;<\/p>\n\n\n\n

XII \u2013 table listing, in alphabetical order, the actions classified in the sphere of social security, respective budgetary body and allocation;<\/p>\n\n\n\n

XIII \u2013 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;<\/p>\n\n\n\n

XIV \u2013 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<\/p>\n\n\n\n

XV  – resumo das fontes de financiamento e da despesa do Or\u00e7amento de Investimento, por \u00f3rg\u00e3o, fun\u00e7\u00e3o, subfun\u00e7\u00e3o e programa.<\/p>\n\n\n\n

ANNEX II<\/strong><\/p>\n\n\n\n

RELA\u00c7\u00c3O DAS INFORMA\u00c7\u00d5ES COMPLEMENTARES AO PROJETO DE LEI OR\u00c7AMENT\u00c1RIA DE 2021<\/p>\n\n\n\n

I \u2013 Criteria used to discriminate, in work programming, the primary result identifier provided for in art. 7th, \u00a7 5th, of this Law;<\/p>\n\n\n\n

II – detalhamento dos custos unit\u00e1rios m\u00e9dios utilizados na elabora\u00e7\u00e3o dos or\u00e7amentos para os principais servi\u00e7os e investimentos, justificando os valores adotados;<\/p>\n\n\n\n

III \u2013 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;<\/p>\n\n\n\n

IV \u2013 in relation to the areas of social assistance, early childhood, education, sport, housing, health, sanitation, transport and irrigation:<\/p>\n\n\n\n

a) information on expenses by Federation unit, indicating the criteria used to distribute resources;<\/p>\n\n\n\n

b) (VETOED); It is<\/p>\n\n\n\n

c) (VETOED);<\/p>\n\n\n\n

V – despesa com pessoal e encargos sociais, por Poder, \u00f3rg\u00e3o e total, executada nos exerc\u00edcios de 2018 e 2019, a execu\u00e7\u00e3o prov\u00e1vel em 2020 e o programado para 2021, com a indica\u00e7\u00e3o da representatividade percentual do total e por Poder em rela\u00e7\u00e3o \u00e0 receita corrente l\u00edquida, tal como definida na Lei de Responsabilidade Fiscal, e demonstra\u00e7\u00e3o da mem\u00f3ria de c\u00e1lculo;<\/p>\n\n\n\n

VI – despesas liquidadas e pagas dos benef\u00edcios do Regime Geral de Previd\u00eancia Social, por a\u00e7\u00e3o or\u00e7ament\u00e1ria, executadas nos exerc\u00edcios de 2018 e 2019, e a execu\u00e7\u00e3o prov\u00e1vel em 2020, destacando os benef\u00edcios decorrentes de senten\u00e7as judiciais, a compensa\u00e7\u00e3o financeira entre o RGPS e os regimes de previd\u00eancia de servidores da Uni\u00e3o, dos Estados, do Distrito Federal e dos Munic\u00edpios, e os demais;<\/p>\n\n\n\n

VII \u2013 estimate calculation memory for 2021:<\/p>\n\n\n\n

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 :<\/p>\n\n\n\n

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;<\/p>\n\n\n\n

2. of the Organic Social Assistance Law \u2013 LOAS;<\/p>\n\n\n\n

3. Lifetime Monthly Income;<\/p>\n\n\n\n

4. Unemployment Insurance; It is<\/p>\n\n\n\n

5. Salary Allowance;<\/p>\n\n\n\n

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;<\/p>\n\n\n\n

c) da reserva de conting\u00eancia e das transfer\u00eancias constitucionais a Estados, Distrito Federal e Munic\u00edpios;<\/p>\n\n\n\n

d) da complementa\u00e7\u00e3o da Uni\u00e3o ao Fundo de Manuten\u00e7\u00e3o e Desenvolvimento da Educa\u00e7\u00e3o B\u00e1sica e de Valoriza\u00e7\u00e3o dos Profissionais da Educa\u00e7\u00e3o – FUNDEB;<\/p>\n\n\n\n

e) dos subs\u00eddios financeiros e credit\u00edcios concedidos pela Uni\u00e3o, relacionados por esp\u00e9cie de benef\u00edcio, identificando, para cada um, o \u00f3rg\u00e3o gestor, banco operador, a respectiva legisla\u00e7\u00e3o autorizativa e regi\u00e3o contemplada, em cumprimento ao disposto no art. 165, \u00a7 6, of the Constitution <\/a>, considering:<\/p>\n\n\n\n

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);<\/p>\n\n\n\n

2. breakdown of non-budgetary subsidies, identifying the effects on obtaining the primary result (primary or financial expenditure);<\/p>\n\n\n\n

3. values realized in 2018 and 2019;<\/p>\n\n\n\n

4. estimated values for 2020 and 2021, accompanied by their calculation memories; It is<\/p>\n\n\n\n

5. efeito nas estimativas de cada ponto percentual de varia\u00e7\u00e3o no custo de oportunidade do Tesouro Nacional, quando aplic\u00e1vel; e<\/p>\n\n\n\n

f) nominal interest expenses contained in the statement referred to in item XXVIII of this Annex;<\/p>\n\n\n\n

VIII \u2013 demonstratives:<\/p>\n\n\n\n

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;<\/p>\n\n\n\n

b) the effects, by region, resulting from tax benefits, indicating, per tax, the loss of revenue that may be attributed to them;<\/p>\n\n\n\n

c) the effects arising from remissions and amnesties, with an indication of the loss of revenue that may be attributed to them; It is<\/p>\n\n\n\n

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 \u201cb\u201d and \u201cc\u201d of this section;<\/p>\n\n\n\n

IX – demonstrativo da receita corrente l\u00edquida prevista na Proposta Or\u00e7ament\u00e1ria de 2021, explicitando a metodologia utilizada;<\/p>\n\n\n\n

X \u2013 demonstration of the decoupling of Union revenues, by nature of budgetary revenue;<\/p>\n\n\n\n

XI \u2013 demonstration of compliance with the Golden Rule;<\/p>\n\n\n\n

XII \u2013 statement of budget revenue under the terms of art. 12 of the Fiscal Responsibility Law, <\/a>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:<\/p>\n\n\n\n

a) Primary Revenues:<\/p>\n\n\n\n

1. brutas e l\u00edquidas de restitui\u00e7\u00f5es, administradas pela Secretaria Especial da Receita Federal do Brasil do Minist\u00e9rio da Economia, inclusive aquelas referentes \u00e0 contribui\u00e7\u00e3o dos empregadores e trabalhadores para o Regime Geral de Previd\u00eancia Social, neste caso desdobrada em contribui\u00e7\u00e3o patronal sobre a folha de pagamento, contribui\u00e7\u00e3o previdenci\u00e1ria sobre a receita bruta, compensa\u00e7\u00e3o prevista na Law No. 12,546, of December 14, 2011 <\/a>, e demais, com os exerc\u00edcios de 2019 a 2021 apresentados m\u00eas a m\u00eas, destacando, para 2021, os efeitos da varia\u00e7\u00e3o de \u00edndices de pre\u00e7os, das altera\u00e7\u00f5es da legisla\u00e7\u00e3o, inclusive das propostas de altera\u00e7\u00e3o na legisla\u00e7\u00e3o, que se encontrem em tramita\u00e7\u00e3o no Congresso Nacional, de iniciativa do Poder Executivo, e dos demais fatores que influenciem as estimativas;<\/p>\n\n\n\n

2. Concessions and Permissions, for services granted, presented month by month;<\/p>\n\n\n\n

3. Financial Compensation;<\/p>\n\n\n\n

4. Own and Agreement Revenues, by body; It is<\/p>\n\n\n\n

5. Other Primary Revenues; It is<\/p>\n\n\n\n

b) Financial Revenue:<\/p>\n\n\n\n

1. Credit Operations;<\/p>\n\n\n\n

2. Own Revenues, by body; It is<\/p>\n\n\n\n

3. Other Financial Income;<\/p>\n\n\n\n

XIII – demonstrativo da previs\u00e3o por unidade or\u00e7ament\u00e1ria, por \u00f3rg\u00e3o, por Poder, pelo Minist\u00e9rio P\u00fablico da Uni\u00e3o e pela Defensoria P\u00fablica da Uni\u00e3o, bem como o consolidado da Uni\u00e3o, dos gastos a seguir relacionados, contendo dota\u00e7\u00e3o or\u00e7ament\u00e1ria constante do Projeto de Lei Or\u00e7ament\u00e1ria de 2021, n\u00famero de benefici\u00e1rios, custo m\u00e9dio e valor per capita praticado em cada unidade or\u00e7ament\u00e1ria, n\u00famero e data do ato legal autorizativo do referido valor per capita:<\/p>\n\n\n\n

a) medical and dental assistance;<\/p>\n\n\n\n

b) food\/meal allowance;<\/p>\n\n\n\n

c) pre-school assistance; It is<\/p>\n\n\n\n

d) transportation allowance;<\/p>\n\n\n\n

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:<\/p>\n\n\n\n

a) os empr\u00e9stimos e financiamentos, inclusive a fundo perdido, dever\u00e3o ser apresentados demonstrando os saldos anteriores, as concess\u00f5es, os recebimentos no per\u00edodo com a discrimina\u00e7\u00e3o das amortiza\u00e7\u00f5es e encargos e os saldos atuais;<\/p>\n\n\n\n

b) a metodologia deve explicitar, tanto para o fluxo das aplica\u00e7\u00f5es, quanto para os empr\u00e9stimos e financiamentos efetivamente concedidos, os recursos pr\u00f3prios, os recursos do Tesouro Nacional e de outras fontes; e<\/p>\n\n\n\n

c) the definition of the size of the borrower will take into account the classification currently adopted by BNDES;<\/p>\n\n\n\n

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:<\/p>\n\n\n\n

a) the total amounts transferred or to be transferred per year;<\/p>\n\n\n\n

b) a categoria de programa\u00e7\u00e3o, detalhada por elemento de despesa, \u00e0 qual ser\u00e3o apropriadas as referidas transfer\u00eancias em cada exerc\u00edcio;<\/p>\n\n\n\n

c) the prior and specific legal authorization that supports the transfer, under the terms of the art. 26 of the Fiscal Responsibility Law <\/a>; It is<\/p>\n\n\n\n

d) a finalidade e motiva\u00e7\u00e3o do ato, bem como a import\u00e2ncia para o setor p\u00fablico de tal aloca\u00e7\u00e3o, quando a transfer\u00eancia n\u00e3o for amparada em lei espec\u00edfica;<\/p>\n\n\n\n

XVI \u2013 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;<\/p>\n\n\n\n

XVII \u2013 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:<\/p>\n\n\n\n

a) Organismo Internacional contratante;<\/p>\n\n\n\n

b) objeto do contrato;<\/p>\n\n\n\n

c) categoria de programa\u00e7\u00e3o, nos termos do art. 5\u00ba, \u00a7 1\u00ba, desta Lei, que ir\u00e1 atender as despesas em 2021;<\/p>\n\n\n\n

d) n\u00famero de pessoas contratadas, por faixa de remunera\u00e7\u00e3o com amplitude de R$ 1.000,00 (um mil reais);<\/p>\n\n\n\n

e) start and end date of the contract with each organization; It is<\/p>\n\n\n\n

f) total value of the contract and form of adjustment;<\/p>\n\n\n\n

XVIII \u2013 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;<\/p>\n\n\n\n

XIX – resultados prim\u00e1rios das empresas estatais federais nos exerc\u00edcios de 2018 e 2019, destacando as principais empresas das demais, a execu\u00e7\u00e3o prov\u00e1vel para 2020 e a estimada para 2021, separando-se, nas despesas, as correspondentes a investimentos;<\/p>\n\n\n\n

XX \u2013 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);<\/p>\n\n\n\n

XXI \u2013 2021 appropriations, broken down by programs and actions intended for the Integrated Development Regions \u2013 Ride, as set out in the Complementary Laws n\u00ba 94, of February 19, 1998 <\/a>, 112 <\/a>It is 113, both dated September 19, 2001 <\/a>, e ao Programa Grande Fronteira do Mercosul, nos termos da Law No. 10,466, of May 29, 2002 <\/a>;<\/p>\n\n\n\n

XXII – conjunto de par\u00e2metros estimados pela Secretaria de Pol\u00edtica Econ\u00f4mica da Secretaria Especial de Fazenda do Minist\u00e9rio da Economia, utilizados na elabora\u00e7\u00e3o do Projeto de Lei Or\u00e7ament\u00e1ria de 2021, contendo ao menos, para os exerc\u00edcios de 2020 e 2021, as varia\u00e7\u00f5es real e nominal do PIB, da massa salarial dos empregados com carteira assinada, do pre\u00e7o m\u00e9dio do barril de petr\u00f3leo tipo Brent, e das taxas mensais, nesses dois exerc\u00edcios, m\u00e9dia da taxa de c\u00e2mbio do d\u00f3lar americano, da Taxa de Juros de Longo Prazo – TJLP, em d\u00f3lar, das importa\u00e7\u00f5es, exceto combust\u00edveis, das aplica\u00e7\u00f5es financeiras, do volume comercializado de gasolina e de diesel, da taxa de juros Selic, do IGP-DI, do IPCA e do INPC, cujas atualiza\u00e7\u00f5es ser\u00e3o encaminhadas, em 22 de novembro de 2020, pelo Minist\u00e9rio da Economia ao Presidente da Comiss\u00e3o Mista de que trata o art. 166, \u00a7 1, of the Constitution <\/a>;<\/p>\n\n\n\n

XXIII – com rela\u00e7\u00e3o \u00e0 d\u00edvida p\u00fablica federal:<\/p>\n\n\n\n

a) estimativas de despesas com amortiza\u00e7\u00e3o, juros e encargos da d\u00edvida p\u00fablica mobili\u00e1ria federal interna e da d\u00edvida p\u00fablica federal externa, em 2021, separando o pagamento ao Banco Central do Brasil e ao mercado;<\/p>\n\n\n\n

b) estoque e composi\u00e7\u00e3o percentual, por indexador, da d\u00edvida p\u00fablica mobili\u00e1ria federal interna e da d\u00edvida p\u00fablica federal, junto ao mercado e ao Banco Central do Brasil, em 31 de dezembro dos tr\u00eas \u00faltimos anos, em 30 de junho de 2020, e as previs\u00f5es para 31 de dezembro de 2020 e 2021; e<\/p>\n\n\n\n

c) demonstrativo, por Identificador de Doa\u00e7\u00e3o e de Opera\u00e7\u00e3o de Cr\u00e9dito – IDOC, das d\u00edvidas agrupadas em opera\u00e7\u00f5es especiais no \u00e2mbito dos \u00f3rg\u00e3os \u201cEncargos Financeiros da Uni\u00e3o\u201d e \u201cRefinanciamento da D\u00edvida P\u00fablica Mobili\u00e1ria Federal\u201d, em formato compat\u00edvel com as informa\u00e7\u00f5es constantes do Siafi;<\/p>\n\n\n\n

XXIV – gastos do Fundo Nacional de Assist\u00eancia Social, por unidade da Federa\u00e7\u00e3o, com indica\u00e7\u00e3o dos crit\u00e9rios utilizados, discriminados por servi\u00e7os de a\u00e7\u00e3o continuada, executados nos exerc\u00edcios de 2018 e 2019 e a execu\u00e7\u00e3o prov\u00e1vel em 2020 e 2021, estadualizando inclusive os valores que constaram nas Leis Or\u00e7ament\u00e1rias de 2018 e 2019 na rubrica nacional e que foram transferidos para os Estados e Munic\u00edpios;<\/p>\n\n\n\n

XXV – cadastro de a\u00e7\u00f5es utilizado na elabora\u00e7\u00e3o da proposta or\u00e7ament\u00e1ria, em meio magn\u00e9tico, em formato de banco de dados para consulta, contendo, no m\u00ednimo, c\u00f3digo, t\u00edtulo, descri\u00e7\u00e3o, produto e unidade de medida de cada uma das a\u00e7\u00f5es;<\/p>\n\n\n\n

XXVI \u2013 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;<\/p>\n\n\n\n

XXVII \u2013 evolution of Union expenditure, according to economic categories and groups of nature of expenditure;<\/p>\n\n\n\n

XXVIII – demonstrativo dos resultados prim\u00e1rio e nominal do Governo Central, impl\u00edcitos no Projeto de Lei Or\u00e7ament\u00e1ria de 2021, evidenciando receitas e despesas prim\u00e1rias e financeiras, de acordo com a metodologia apresentada, identificando a evolu\u00e7\u00e3o dos principais itens, comparativamente aos tr\u00eas \u00faltimos exerc\u00edcios;<\/p>\n\n\n\n

XXIX \u2013 statement with compensation measures for revenue waivers, as set out in item II of art. 5th of the Fiscal Responsibility Law;<\/a><\/p>\n\n\n\n

XXX \u2013 demonstration of compliance with the art. 42 of the Transitional Constitutional Provisions Act <\/a>;<\/p>\n\n\n\n

XXXI – diretrizes e crit\u00e9rios gerais utilizados na defini\u00e7\u00e3o e cria\u00e7\u00e3o da estrutura de Planos Or\u00e7ament\u00e1rios – POs, bem como a rela\u00e7\u00e3o de POs atribu\u00edda a cada a\u00e7\u00e3o or\u00e7ament\u00e1ria;<\/p>\n\n\n\n

XXXII – demonstrativo dos subt\u00edtulos de projetos or\u00e7ament\u00e1rios relativos a obras e servi\u00e7os de engenharia constantes do Projeto de Lei Or\u00e7ament\u00e1ria, com custo total estimado superior a R$ 50.000.000,00 (cinquenta milh\u00f5es de reais), por Unidade Or\u00e7ament\u00e1ria, cuja execu\u00e7\u00e3o or\u00e7ament\u00e1ria:<\/p>\n\n\n\n

a) j\u00e1 tenha sido iniciada, contendo o custo total previsto, a execu\u00e7\u00e3o acumulada at\u00e9 2019, o valor programado para 2020, o previsto no Projeto de Lei Or\u00e7ament\u00e1ria para 2021 – PLOA-2021 e as proje\u00e7\u00f5es para 2022 e 2023; e<\/p>\n\n\n\n

b) n\u00e3o tenha sido iniciada, discriminando, pelo menos, a estimativa de custo, o valor previsto no PLOA-2021 e as proje\u00e7\u00f5es para 2022 e 2023 e se possuem, ou n\u00e3o, Estudo de Viabilidade T\u00e9cnica, Econ\u00f4mica e Ambiental \u2013 EVTEA, anteprojeto, projeto b\u00e1sico e\/ou projeto executivo;<\/p>\n\n\n\n

XXXIII \u2013 update of the tax risks annex;<\/p>\n\n\n\n

XXXIV – demonstrativo sobre o Fundo de Financiamento Estudantil (Fies) contendo os valores consolidados em 30 de junho e 31 de dezembro de 2019, 30 de junho de 2020, e estimados para 31 de dezembro de 2020 e de 2021, referentes \u00e0s seguintes informa\u00e7\u00f5es:<\/p>\n\n\n\n

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;<\/p>\n\n\n\n

b) amount of financing granted, distinguishing between new contracts and additions;<\/p>\n\n\n\n

c) number of contracts relating to higher education (differentiating undergraduate and postgraduate contracts) and professional and technological education (differentiating student contracts and company contracts);<\/p>\n\n\n\n

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 <\/a>, differentiating between teachers and doctors;<\/p>\n\n\n\n

e) values of financing granted, financing amortization and credit benefits or subsidies; It is<\/p>\n\n\n\n

f) informa\u00e7\u00f5es sobre o Fundo de Garantia de Opera\u00e7\u00f5es de Cr\u00e9dito Educativo (FGEDUC):<\/p>\n\n\n\n

1. types of guaranteed risks and volume of resources allocated;<\/p>\n\n\n\n

2. average profile of guaranteed credit operations and coverage period;<\/p>\n\n\n\n

3. composi\u00e7\u00e3o dos cotistas e valoriza\u00e7\u00e3o das cotas desde o in\u00edcio das opera\u00e7\u00f5es pelo fundo;<\/p>\n\n\n\n

4. aloca\u00e7\u00e3o dos recursos dispon\u00edveis do fundo, discriminado por tipo de aplica\u00e7\u00e3o; e<\/p>\n\n\n\n

5. volume of honors accomplished;<\/p>\n\n\n\n

XXXV \u2013 (VETOED);<\/p>\n\n\n\n

XXXVI \u2013 (VETOED);<\/p>\n\n\n\n

XXXVII \u2013 (VETOED);<\/p>\n\n\n\n

XXXVIII \u2013 (VETOED).<\/p>\n\n\n\n

ANNEX III<\/strong><\/p>\n\n\n\n

(See Decree <\/strong>No. 10,625, of 2021)<\/a><\/p>\n\n\n\n

DESPESAS QUE N\u00c3O SER\u00c3O OBJETO DE LIMITA\u00c7\u00c3O DE EMPENHO, NOS TERMOS DO ART. 9th, \u00a7 2nd, OF COMPLEMENTARY LAW No. 101, OF MAY 4, 2000 \u2013 FISCAL RESPONSIBILITY LAW <\/a>\u2013 LRF<\/p>\n\n\n\n

Section I<\/strong><\/p>\n\n\n\n

Primary expenses that constitute constitutional or legal obligations of the Union<\/p>\n\n\n\n

I \u2013 School Meals ( Law No. 11,947, of 06\/16\/2009 <\/a>);<\/p>\n\n\n\n

II \u2013 Population Health Care for Medium and High Complexity Procedures ( Law No. 8,142, of 12\/28\/1990 <\/a>);<\/p>\n\n\n\n

III \u2013 Basic Health Care Floor ( Law No. 8,142, of 12\/28\/1990 <\/a>);<\/p>\n\n\n\n

IV \u2013 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 <\/a>);<\/p>\n\n\n\n

V \u2013 Benefits of the General Social Security Regime;<\/p>\n\n\n\n

VI \u2013 Professional Qualification Grant for Workers with Suspended Employment Contracts ( Provisional Measure n\u00ba 2,164-41, of 08\/24\/2001 <\/a>);<\/p>\n\n\n\n

VII \u2013 Share of States and DF Exporters in IPI Collection ( Complementary Law No. 61, of 12\/26\/1989 <\/a>);<\/p>\n\n\n\n

VIII \u2013 Direct Money at School ( Law No. 11,947, of 06\/16\/2009 <\/a>);<\/p>\n\n\n\n

IX – Subven\u00e7\u00e3o Econ\u00f4mica no \u00e2mbito das Opera\u00e7\u00f5es Oficiais de Cr\u00e9dito e Encargos Financeiros da Uni\u00e3o;<\/p>\n\n\n\n

X – Fundo de Manuten\u00e7\u00e3o e Desenvolvimento da Educa\u00e7\u00e3o B\u00e1sica e de Valoriza\u00e7\u00e3o dos Profissionais da Educa\u00e7\u00e3o – FUNDEB ( Emenda Constitucional n\u00ba 53, de 19\/12\/2006 <\/a>); (See Decree No. 10,621, of 2021)<\/a><\/p>\n\n\n\n

XI – Fundo Especial de Assist\u00eancia Financeira aos Partidos Pol\u00edticos – Fundo Partid\u00e1rio;<\/p>\n\n\n\n

XII – Complementa\u00e7\u00e3o da Uni\u00e3o ao Fundo de Manuten\u00e7\u00e3o e Desenvolvimento da Educa\u00e7\u00e3o B\u00e1sica e de Valoriza\u00e7\u00e3o dos Profissionais da Educa\u00e7\u00e3o – FUNDEB ( Emenda Constitucional n\u00ba 53, de 19\/12\/2006 <\/a>); (See Decree No. 10,621, of 2021)<\/a><\/p>\n\n\n\n

XIII \u2013 Promotion of Pharmaceutical Assistance and Strategic Inputs in Basic Health Care ( Law No. 8,142, of 12\/28\/1990 <\/a>);<\/p>\n\n\n\n

XIV \u2013 Financial Incentive to States, the Federal District and Municipalities for Executing Health Surveillance Actions ( Law No. 8,142, of 12\/28\/1990 <\/a>);<\/p>\n\n\n\n

XV \u2013 Financial Incentive to States, the Federal District and Municipalities Certified for Health Surveillance ( Law No. 8,142, of 12\/28\/1990 <\/a>);<\/p>\n\n\n\n

XVI – Indeniza\u00e7\u00f5es e Restitui\u00e7\u00f5es relativas ao Programa de Garantia da Atividade Agropecu\u00e1ria – Proagro, incidentes a partir da vig\u00eancia da Law No. 8,171, of 01\/17\/1991 <\/a>;<\/p>\n\n\n\n

XVII – Pagamento do Benef\u00edcio Abono Salarial ( Law No. 7,998, dated 01\/11\/1990 <\/a>);<\/p>\n\n\n\n

XVIII – Pagamento de Benef\u00edcio de Presta\u00e7\u00e3o Continuada \u00e0 Pessoa Idosa – LOAS ( Law No. 8,742, of 12\/07\/1993 <\/a>);<\/p>\n\n\n\n

XIX – Pagamento de Benef\u00edcio de Presta\u00e7\u00e3o Continuada \u00e0 Pessoa com Defici\u00eancia – LOAS ( Law No. 8,742, of 12\/07\/1993 <\/a>);<\/p>\n\n\n\n

XX – Pagamento do Seguro-Desemprego ( Law No. 7,998, dated 01\/11\/1990 <\/a>);<\/p>\n\n\n\n

XXI – Pagamento do Seguro-Desemprego ao Pescador Artesanal ( Law No. 10,779, of 11\/25\/2003 <\/a>);<\/p>\n\n\n\n

XXII – Pagamento do Seguro-Desemprego ao Trabalhador Dom\u00e9stico ( Law No. 10,208, of 03\/23\/2001 <\/a>);<\/p>\n\n\n\n

XXIII \u2013 Income Transfer Directly to Families in Conditions of Poverty and Extreme Poverty ( Law No. 10,836, of 01\/09\/2004 <\/a>);<\/p>\n\n\n\n

XXIV \u2013 Personal and Social Charges, except Employer Contribution to the Public Servants\u2019 Social Security Plan;<\/p>\n\n\n\n

XXV \u2013 Precat\u00f3rio, small value requisitions, sentences from dependent state-owned companies, sentences from political amnesties and sentences from international courts;<\/p>\n\n\n\n

XXVI \u2013 Transfers to States and the Federal District of the Education Salary Quota ( art. 212, \u00a7 5, of the Constitution <\/a>);<\/p>\n\n\n\n

XXVII \u2013 Constitutional or legal transfers by revenue sharing;<\/p>\n\n\n\n

XXVIII \u2013 Transfers of revenue from prediction contests ( Law No. 9,615, of 03\/24\/1998 \u2013 Pel\u00e9 Law <\/a>, It is Law No. 11,345, of 09\/14\/2006 <\/a>);<\/p>\n\n\n\n

XXIX \u2013 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;<\/p>\n\n\n\n

XXX – Subven\u00e7\u00e3o econ\u00f4mica aos consumidores finais do sistema el\u00e9trico nacional interligado ( Law No. 10,604, of 12\/17\/2002 <\/a>);<\/p>\n\n\n\n

XXXI \u2013 Subsidy for natural gas used to generate thermoelectric energy ( Law No. 10,604, of 12\/17\/2002 <\/a>);<\/p>\n\n\n\n

XXXII – Contribui\u00e7\u00e3o ao Fundo Garantia-Safra ( Law No. 10,700, of 07\/09\/2003 <\/a>);<\/p>\n\n\n\n

XXXIII – Complemento da atualiza\u00e7\u00e3o monet\u00e1ria dos recursos do Fundo de Garantia do Tempo de Servi\u00e7o – FGTS ( Complementary Law n\u00ba 110, of 06\/29\/2001 <\/a>);<\/p>\n\n\n\n

XXXIV \u2013 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 <\/a>);<\/p>\n\n\n\n

XXXV \u2013 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 <\/a>);<\/p>\n\n\n\n

XXXVI – Pagamento de Renda Mensal Vital\u00edcia por Idade ( Law No. 6,179, of 12\/11\/1974 <\/a>);<\/p>\n\n\n\n

XXXVII – Pagamento de Renda Mensal Vital\u00edcia por Invalidez ( Law No. 6,179, of 12\/11\/1974 <\/a>);<\/p>\n\n\n\n

XXXVIII – Pagamento do Seguro-Desemprego ao Trabalhador Resgatado de Condi\u00e7\u00e3o An\u00e1loga \u00e0 de Escravo ( Law No. 10,608, of 12\/20\/2002 <\/a>);<\/p>\n\n\n\n

XXXIX – Aux\u00edlio-Reabilita\u00e7\u00e3o Psicossocial aos Egressos de Longas Interna\u00e7\u00f5es Psiqui\u00e1tricas no Sistema \u00danico de Sa\u00fade – Programa \u201cDe Volta Para Casa\u201d ( Law No. 10,708, of 07\/31\/2003 <\/a>);<\/p>\n\n\n\n

XL \u2013 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 <\/a>);<\/p>\n\n\n\n

XLI \u2013 Special Education Grant paid to direct dependents of workers who were victims of the accident that occurred at the Alc\u00e2ntara Base ( Law No. 10,821, of 12\/18\/2003 <\/a>);<\/p>\n\n\n\n

XLII – Pagamento de Benef\u00edcios de Legisla\u00e7\u00e3o Especial, envolvendo as pens\u00f5es especiais indenizat\u00f3rias, as indeniza\u00e7\u00f5es a anistiados pol\u00edticos e as pens\u00f5es do Montepio Civil;<\/p>\n\n\n\n

XLIII \u2013 Support for School Transport ( Law No. 10,880, of 06\/09\/2004 <\/a>);<\/p>\n\n\n\n

XLIV \u2013 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 <\/a>( Law No. 10,881, of 06\/09\/2004 <\/a>, It is Decree No. 7,402, of 12\/22\/2010 <\/a>);<\/p>\n\n\n\n

XLV \u2013 Transfers to States, Federal District and Municipalities for Export Compensation ( art. 91 of the Transitional Constitutional Provisions Act <\/a>); (See Decree No. 10,621, of 2021)<\/a><\/p>\n\n\n\n

XLVI \u2013 Reimbursement to Brazilian Shipping Companies ( Law No. 9,432, dated 01\/08\/1997 <\/a>, 10,893, of 07\/13\/2004 <\/a>, It is 11,482, of 05\/31\/2007 <\/a>);<\/p>\n\n\n\n

XLVII \u2013 Comprehensive and free legal assistance to needy citizens ( art. 5th, item LXXIV, of the Constitution <\/a>);<\/p>\n\n\n\n

XLVIII \u2013 Reimbursement of Resources Paid by Concessionaires and Licensees of Public Electricity Distribution Services (Law No. 12,111, of 12\/09\/2009 <\/a>);<\/p>\n\n\n\n

XLIX – Pagamento de indeniza\u00e7\u00e3o \u00e0s concession\u00e1rias de energia el\u00e9trica pelos investimentos vinculados a bens revers\u00edveis ainda n\u00e3o amortizados ou n\u00e3o depreciados ( Law No. 12,783, of 01\/11\/2013 <\/a>);<\/p>\n\n\n\n

L \u2013 Immunobiologicals for Disease Prevention and Control (Law No. 6,259, of 10\/30\/1975 <\/a>, It is Law No. 8,080, of 09\/19\/1990 <\/a>);<\/p>\n\n\n\n

LI – \u00cdndice de Gest\u00e3o Descentralizada do Programa Bolsa Fam\u00edlia – IGD ( Law No. 12,058, of 10\/13\/2009 <\/a>);<\/p>\n\n\n\n

LII \u2013 Granting of Special Education Scholarships to Dependents of Armed Forces Soldiers who died in Haiti ( Law No. 12,257, of 06\/15\/2010 <\/a>);<\/p>\n\n\n\n

LIII \u2013 Remission of Debts arising from Rural Credit Operations ( Law No. 12,249, of 06\/11\/2010 <\/a>);<\/p>\n\n\n\n

LIV – Compensa\u00e7\u00e3o ao Fundo do Regime Geral de Previd\u00eancia Social – FRGPS ( Law No. 12,546, of 12\/14\/2011 <\/a>);<\/p>\n\n\n\n

LV \u2013 Armed Forces Military Uniform ( subparagraph \u201ch\u201d of item IV of art. 50 of Law No. 6,880, of 12\/09\/1980 <\/a>, art. 2nd of Provisional Measure n\u00ba 2.215-10, of 08\/31\/2001 <\/a>, It is arts. 61 to 64 of Decree No. 4,307, of 07\/18\/2002 <\/a>) and the former Territories ( subparagraph \u201cd\u201d of item I of art. 2nd <\/a>combined with the art. 65 of Law No. 10,486, of 07\/04\/2002 <\/a>);<\/p>\n\n\n\n

LVI \u2013 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 <\/a>);<\/p>\n\n\n\n

LVII \u2013 Complementary Financial Assistance and Financial Incentive to States, the Federal District and Municipalities \u2013 Community Health Agents\/ACS ( art. 198, \u00a7 5, of the Constitution <\/a>It is art. 9\u00ba-C of Law No. 11,350, of 10\/05\/2006 <\/a>);<\/p>\n\n\n\n

LVIII \u2013 Complementary Financial Assistance and Financial Incentive to States, the Federal District and Municipalities \u2013 Agents to Combat Endemic Diseases\/ACE ( art. 198, \u00a7 5, of the Constitution <\/a>It is art. 9\u00ba-C of Law No. 11,350, of 10\/05\/2006 <\/a>);<\/p>\n\n\n\n

LIX \u2013 Movement of Armed Forces Soldiers ( subparagraphs \u201cb\u201d and \u201cc\u201d of item I of art. 2nd <\/a>combined with item X and subparagraph \u201ca\u201d of item XI of art. 3rd of Provisional Measure n\u00ba 2.215-10, of 08\/31\/2001 <\/a>) and the former Territories ( subparagraphs \u201cb\u201d and \u201cc\u201d of item I of art. 2nd <\/a>combined with the art. 65 of Law No. 10,486, of 07\/04\/2002 <\/a>);<\/p>\n\n\n\n

LX \u2013 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 <\/a>);<\/p>\n\n\n\n

LXI \u2013 Brazilian Airspace Control System \u2013 SISCEAB (art. 21, item XII, item \u201cc\u201d, of the Constitution, combined with the art. 18, items I and II, of Complementary Law No. 97\/1999 <\/a>It is art. 8th of Law No. 6,009\/1973 <\/a>);<\/p>\n\n\n\n

LXII – Fundo Penitenci\u00e1rio Nacional – Funpen ( Complementary Law No. 79, of 01\/07\/1994 <\/a>, and ADPF 347\/DF, 2015);<\/p>\n\n\n\n

LXIII – Despesas do Fundo Nacional de Seguran\u00e7a P\u00fablica – FNSP ( Law No. 10,201, of 02\/14\/2001 <\/a>, Law No. 13,756, of 12\/12\/2018 <\/a>, Decree No. 9,609, of 12\/12\/2018 <\/a>, and Precautionary Measure in Original Civil Action No. 3,329\/DF);<\/p>\n\n\n\n

LXIX \u2013 Expenses related to the maintenance and expansion of the maritime, river and lake beacon network ( art. 21, item XII, paragraph \u201cd\u201d, of the Constitution <\/a>, combined with the art. 17, items I and II, of Complementary Law No. 97\/1999 <\/a>, Article 2 <\/a>It is 6th of Decree-Law 1,023\/1969 <\/a>It is Article 1 of Decree No. 70,198\/1972 <\/a>); It is<\/p>\n\n\n\n

LXX \u2013 (VETOED).<\/p>\n\n\n\n

<\/strong>Section II<\/strong><\/p>\n\n\n\n

Financial expenses that constitute constitutional or legal obligations of the Union<\/strong><\/p>\n\n\n\n

I \u2013 Financing of Economic Development Programs by BNDES ( art. 239, \u00a7 1, of the Constitution <\/a>);<\/p>\n\n\n\n

II \u2013 Employer Contribution to the Public Servant Social Security Plan (Personnel and Social Charges);<\/p>\n\n\n\n

III \u2013 Debt service; It is<\/p>\n\n\n\n

IV \u2013 Financing within the scope of the Constitutional Financing Funds of the North \u2013 FNO, the Northeast \u2013 FNE and the Central-West \u2013 FCO ( Law No. 7,827, of 09\/27\/1989 <\/a>).<\/p>\n\n\n\n

<\/strong>Section III<\/strong><\/p>\n\n\n\n

Other expenses excepted<\/strong><\/p>\n\n\n\n

I – Aquisi\u00e7\u00e3o de Aeronaves de Ca\u00e7a e Sistemas Afins \u2013 Projeto FX-2 ( Federal Constitution, art. 142, caput <\/a>; Complementary Law n\u00ba 97, of 06\/09\/1999 <\/a>, amended by Complementary Law n\u00ba 136, of 08\/25\/2010; <\/a>It is Decree No. 6,703, of 12\/18\/2008 <\/a>);<\/p>\n\n\n\n

II – Programa de Desenvolvimento de Submarinos (PROSUB) e Programa Nuclear da Marinha (PNM);<\/p>\n\n\n\n

III \u2013 Registration and Inspection Activities of Controlled Products ( Federal Constitution, art. 142, caput <\/a>; Complementary Law No. 97, of June 9, 1999 <\/a>; Law No. 4,615, of April 15, 1965 <\/a>; Decree No. 3,665, of November 20, 2000 <\/a>; Law No. 10,826, of December 22, 2003 <\/a>; Decree No. 5,123, of July 1, 2004 <\/a>; Law No. 10,834, of December 29, 2003 <\/a>);<\/p>\n\n\n\n

IV \u2013 (VETOED);<\/p>\n\n\n\n

V – Despesas com a Aquisi\u00e7\u00e3o de Cargueiro T\u00e1tico Militar de 10 a 20 Ton. – Projeto KC – 390 – Programa: 2058 \/  A\u00e7\u00e3o: 14XJ;<\/p>\n\n\n\n

VI – Despesas com o Desenvolvimento de Cargueiro T\u00e1tico Militar de 10 a 20 Ton. – Projeto KC-X – Programa: 2058 \/ A\u00e7\u00e3o: 123B;<\/p>\n\n\n\n

VII \u2013 Expenses for the Implementation of the ASTROS 2020 Strategic Defense System;<\/p>\n\n\n\n

VIII \u2013 Expenses for the acquisition of the Army\u2019s Guarani armored vehicle;<\/p>\n\n\n\n

IX \u2013 Expenses for the Implementation of the Integrated Border Monitoring System \u2013 SISFRON;<\/p>\n\n\n\n

X \u2013 (VETOED);<\/p>\n\n\n\n

XI \u2013 (VETOED);<\/p>\n\n\n\n

XII \u2013 (VETOED);<\/p>\n\n\n\n

XIII \u2013 (VETOED);<\/p>\n\n\n\n

XIV \u2013 (VETOED);<\/p>\n\n\n\n

XV \u2013 (VETOED);<\/p>\n\n\n\n

XVI \u2013 (VETOED);<\/p>\n\n\n\n

XVII \u2013 (VETOED);<\/p>\n\n\n\n

XVIII \u2013 (VETOED);<\/p>\n\n\n\n

XIX \u2013 (VETOED);<\/p>\n\n\n\n

XX \u2013 (VETOED);<\/p>\n\n\n\n

XXI \u2013 (VETOED);<\/p>\n\n\n\n

XXII \u2013 (VETOED);<\/p>\n\n\n\n

XXIII – Recursos do Fundo Nacional de Desenvolvimento Cient\u00edfico e Tecnol\u00f3gico \u2013 FNDCT;<\/p>\n\n\n\n

XXIV \u2013 (VETOED);<\/p>\n\n\n\n

XXV \u2013 (VETOED);<\/p>\n\n\n\n

XXVI \u2013 (VETOED);<\/p>\n\n\n\n

XXVII \u2013 (VETOED);<\/p>\n\n\n\n

XXVIII \u2013 (VETOED);<\/p>\n\n\n\n

XXIX \u2013 (VETOED);<\/p>\n\n\n\n

XXX \u2013 (VETOED);<\/p>\n\n\n\n

XXXI \u2013 (VETOED);<\/p>\n\n\n\n

XXXII \u2013 (VETOED);<\/p>\n\n\n\n

XXXIII \u2013 (VETOED);<\/p>\n\n\n\n

XXXIV \u2013 (VETOED);<\/p>\n\n\n\n

XXXV \u2013 (VETOED);<\/p>\n\n\n\n

XXXVI \u2013 (VETOED);<\/p>\n\n\n\n

XXXVII \u2013 (VETOED);<\/p>\n\n\n\n

XXXVIII \u2013 (VETOED);<\/p>\n\n\n\n

XXXIX \u2013 (VETOED);<\/p>\n\n\n\n

XL \u2013 (VETOED);<\/p>\n\n\n\n

XLI \u2013 (VETOED);<\/p>\n\n\n\n

XLII \u2013 (VETOED);<\/p>\n\n\n\n

XLIII \u2013 (VETOED);<\/p>\n\n\n\n

XLIV \u2013 (VETOED);<\/p>\n\n\n\n

XLV \u2013 (VETOED);<\/p>\n\n\n\n

XLVI \u2013 (VETOED);<\/p>\n\n\n\n

XLVII \u2013 (VETOED);<\/p>\n\n\n\n

XLVIII \u2013 (VETOED);<\/p>\n\n\n\n

XLIX \u2013 (VETOED);<\/p>\n\n\n\n

L \u2013 (VETOED);<\/p>\n\n\n\n

LI \u2013 (VETOED);<\/p>\n\n\n\n

LII \u2013 (VETOED);<\/p>\n\n\n\n

LIII \u2013 (VETOED);<\/p>\n\n\n\n

LIV \u2013 (VETOED);<\/p>\n\n\n\n

LV \u2013 (VETOED);<\/p>\n\n\n\n

LVI \u2013 (VETOED);<\/p>\n\n\n\n

LVII \u2013 (VETOED);<\/p>\n\n\n\n

LVIII \u2013 (VETOED);<\/p>\n\n\n\n

LIX \u2013 (VETOED);<\/p>\n\n\n\n

LX \u2013 (VETOED);<\/p>\n\n\n\n

LXI \u2013 (VETOED);<\/p>\n\n\n\n

LXII \u2013 (VETOED)<\/p>\n\n\n\n

LXIII \u2013 (VETOED);<\/p>\n\n\n\n

LXIV \u2013 (VETOED);<\/p>\n\n\n\n

LXV \u2013 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;<\/p>\n\n\n\n

LXVI \u2013 (VETOED);<\/p>\n\n\n\n

LXVII \u2013 (VETOED); It is<\/p>\n\n\n\n

LXVIII \u2013 (VETOED).<\/p>\n\n\n\n

Download to attachment <\/a>IV.1<\/a><\/p>\n\n\n\n

Download for Annex IV.2<\/a><\/p>\n\n\n\n

Download to attachment <\/a>V<\/a><\/p>\n\n\n\n

ANNEX VI<\/strong><\/p>\n\n\n\n

Objectives of Monetary, Credit and Exchange Policies<\/p>\n\n\n\n

( Art. 4 O <\/sup><\/u>, \u00a7 4 O <\/sup><\/u>, of Complementary Law no. O <\/sup><\/u>101, of May 4, 2000 <\/a>)<\/p>\n\n\n\n

Anexo \u00e0 Mensagem da Lei de Diretrizes Or\u00e7ament\u00e1rias para 2021, em cumprimento ao disposto no art. 4th, \u00a7 4th of Complementary Law No. 101, of 2000: <\/a>\u201cA mensagem que encaminhar o projeto da Uni\u00e3o apresentar\u00e1, em anexo espec\u00edfico, os objetivos das pol\u00edticas monet\u00e1ria, credit\u00edcia e cambial, bem como os par\u00e2metros e as proje\u00e7\u00f5es para seus principais agregados e vari\u00e1veis, e ainda as metas de infla\u00e7\u00e3o, para o exerc\u00edcio seguinte. \u201d<\/p>\n\n\n\n

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.<\/p>\n\n\n\n

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.<\/p>\n\n\n\n

A taxa b\u00e1sica de juros foi mantida em 6,50% a.a. at\u00e9 in\u00edcio de novo ciclo de cortes na reuni\u00e3o de julho de 2019. Naquela reuni\u00e3o (224\u00ba reuni\u00e3o do Copom), o Comit\u00ea avaliou que a conjuntura econ\u00f4mica com expectativas de infla\u00e7\u00e3o ancoradas, medidas de infla\u00e7\u00e3o subjacente em n\u00edveis confort\u00e1veis, proje\u00e7\u00f5es que indicavam infla\u00e7\u00e3o em 2020 em torno ou abaixo da meta e elevado grau de ociosidade na economia prescrevia pol\u00edtica monet\u00e1ria estimulativa, ou seja, com taxas de juros abaixo da taxa estrutural.  Adicionalmente, contribuiu para a decis\u00e3o do Copom a avalia\u00e7\u00e3o de que a reforma da previd\u00eancia, aprovada pela C\u00e2mara dos Deputados em meados do ano, contribuiria para a redu\u00e7\u00e3o gradual da taxa de juros estrutural da economia na medida que reduziria o ritmo de crescimento dos gastos do governo, aumentando a poupan\u00e7a p\u00fablica, geraria incentivos para aumento da taxa de poupan\u00e7a por parte da popula\u00e7\u00e3o, e melhoraria as perspectivas de sustentabilidade fiscal.<\/p>\n\n\n\n

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<\/p>\n\n\n\n

Para 2020 e 2021, a pol\u00edtica monet\u00e1ria continuar\u00e1 a ser pautada de forma coerente com o sistema de metas para a infla\u00e7\u00e3o, tendo como objetivo a manuten\u00e7\u00e3o da estabilidade monet\u00e1ria. A meta para a infla\u00e7\u00e3o fixada para 2020 \u00e9 de 4,0%, com intervalo de toler\u00e2ncia de 1,5 ponto percentual (p.p.), conforme estabelecido pela Resolu\u00e7\u00e3o CMN n\u00ba 4.582, de 29 de junho de 2017. Para 2021, a meta para a infla\u00e7\u00e3o foi fixada em 3,75%, com o mesmo intervalo de toler\u00e2ncia de 2020 (Resolu\u00e7\u00e3o CMN n\u00ba 4.582, de 26 de junho de 2018).<\/p>\n\n\n\n

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.<\/p>\n\n\n\n

O estoque de cr\u00e9dito a pessoas f\u00edsicas aumentou 11,9% no ano, com destaque para a expans\u00e3o em financiamentos de ve\u00edculos (19,6%), cr\u00e9dito consignado (14,1%) e financiamentos imobili\u00e1rios (6,6%). O saldo de cr\u00e9dito no segmento de pessoas jur\u00eddicas registrou ligeiro recuo (-0,1%), com crescimento mais pronunciado nas modalidades de desconto de duplicatas (25,8%), financiamento de ve\u00edculos (79,1%) e capital de giro (4,8%).<\/p>\n\n\n\n

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) <\/a>.<\/p>\n\n\n\n

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).<\/p>\n\n\n\n

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.<\/p>\n\n\n\n

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.<\/p>\n\n\n\n

O deficit <\/em>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 <\/em>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.<\/p>\n\n\n\n

A necessidade de financiamento externo \u2013 soma do resultado em transa\u00e7\u00f5es correntes e dos fluxos l\u00edquidos de investimentos diretos no pa\u00eds \u2013 registrou excedentes de financiamento de US$29,1 bilh\u00f5es, equivalente a 1,6% do PIB, indicando que a situa\u00e7\u00e3o prossegue favor\u00e1vel em termos de financiamento do deficit do setor externo.<\/p>\n\n\n\n

The evolution of current transactions in 2019 mainly reflected the reduction in the trade balance balance, which presented surplus <\/em>of US$40.8 billion in 2019, compared to surplus <\/em>de US$53,0 bilh\u00f5es em 2018. As exporta\u00e7\u00f5es atingiram US$225,8 bilh\u00f5es enquanto as importa\u00e7\u00f5es situaram-se em US$185,0 bilh\u00f5es, redu\u00e7\u00f5es respectivas de 5,7% e 0,8% comparativamente ao ano anterior. O recuo nas exporta\u00e7\u00f5es reflete a redu\u00e7\u00e3o da demanda global, refletindo as tens\u00f5es da guerra comercial entre Estados Unidos e China, bem como a crise econ\u00f4mica na Argentina e a retra\u00e7\u00e3o das importa\u00e7\u00f5es chinesas de soja devido \u00e0 peste su\u00edna africana. No \u00e2mbito das importa\u00e7\u00f5es, destaque\u2011se a redu\u00e7\u00e3o nas compras de produtos do setor automotivo e de plataformas de petr\u00f3leo.<\/p>\n\n\n\n

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.<\/p>\n\n\n\n

O ingresso l\u00edquido de investimento direto no pa\u00eds (IDP), principal fonte de financiamento das contas externas brasileira, alcan\u00e7ou US$78,6 bilh\u00f5es em 2019, ante US$78,2 bilh\u00f5es em 2018. A composi\u00e7\u00e3o dos ingressos l\u00edquidos desses investimentos em 2019 foi similar a observada em 2018, com maior import\u00e2ncia das opera\u00e7\u00f5es de participa\u00e7\u00e3o no capital (US$68,0 bilh\u00f5es). Dessa forma, como   mencionado, os ingressos l\u00edquidos de investimento direto no pa\u00eds (IDP), que corresponderam a 4,3% do PIB superaram com folga o deficit em transa\u00e7\u00f5es correntes do per\u00edodo (2,7% do PIB).<\/p>\n\n\n\n

Ao final de 2019, as reservas internacionais somaram US$356,9 bilh\u00f5es no conceito caixa, redu\u00e7\u00e3o de US$17,8 bilh\u00f5es em rela\u00e7\u00e3o ao final do ano anterior. A diminui\u00e7\u00e3o do estoque das reservas internacionais est\u00e1 relacionada a estrat\u00e9gia do Banco Central de vender moeda estrangeira no mercado spot para prover liquidez ao mercado em ano de fluxo cambial negativo. No lado dos fatores que influenciaram o aumento do estoque, destacam-se a receita de remunera\u00e7\u00e3o das reservas de US$7,5 bilh\u00f5es, e os ganhos com varia\u00e7\u00f5es de pre\u00e7os de US$7,9 bilh\u00f5es. O estoque de reservas, equivalente a 19,4% do PIB, permanece em patamar confort\u00e1vel.<\/p>\n\n\n\n

The prospects for 2020 are for a slight reduction in deficit <\/em>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 <\/em>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 <\/em>projected current transactions for the year.<\/p>\n\n\n\n

No \u00e2mbito das contas p\u00fablicas, o setor p\u00fablico consolidado apresentou deficit <\/em>of R$61.9 billion (0.9% of GDP), lower than the official target of deficit <\/em>of R$132 billion. The Central Government contributed to the primary result deficit <\/em>of R$88.9 billion, while regional governments and state-owned companies recorded surpluses <\/em>of R$15.2 billion and R$11.8 billion respectively. It is important to highlight that the Federal Government contributed surplus <\/em>of R$124.9 billion, surpassed by deficit <\/em>of R$213.2 billion from the General Social Security Regime (RGPS).<\/p>\n\n\n\n

O resultado nominal do setor p\u00fablico comp\u00f4s deficit <\/em>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 <\/em>. 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.<\/p>\n\n\n\n

A D\u00edvida L\u00edquida do Setor P\u00fablico (DLSP), que abrange as tr\u00eas esferas de governo (federal, estadual e municipal), as empresas estatais do setor p\u00fablico n\u00e3o-financeiro (exceto Petrobras e Eletrobras) e o Banco Central, somou R$ 4.041,8 bilh\u00f5es em 2019, atingindo 55,7% do PIB ante 53,6% em 2018. O deficit <\/em>do governo federal, incluindo o RGPS, foi respons\u00e1vel pela eleva\u00e7\u00e3o de 2,8 p.p. do PIB da d\u00edvida, em contraste com a redu\u00e7\u00e3o de 0,5 p.p. no resultado do Banco Central. Por sua vez, os governos estaduais e as empresas estatais contribu\u00edram no sentido da queda em 0,2 p.p. e 0,1 p.p., respectivamente. Para a posi\u00e7\u00e3o devedora l\u00edquida do Governo Federal no fim de 2019, que representou 45,8% do PIB, destacam-se: (i) o crescimento de 2,5 p.p. do PIB no montante de d\u00edvida mobili\u00e1ria em mercado,  principal forma de financiamento do deficit p\u00fablico; (ii) a redu\u00e7\u00e3o de 1,7 p.p. do PIB nos cr\u00e9ditos federais junto ao BNDES, em fun\u00e7\u00e3o das devolu\u00e7\u00f5es antecipadas dos empr\u00e9stimos ao banco oficial; e (iii) varia\u00e7\u00e3o negativa de 1,7 p.p. do PIB nas contas de relacionamento com o BCB, que se anulam na consolida\u00e7\u00e3o do Setor P\u00fablico.<\/p>\n\n\n\n

Importa destacar que a D\u00edvida Bruta do Governo Geral, que inclui Governo Federal, Instituto Nacional do Seguro Social (INSS), governos estaduais e municipais, atingiu 75,8% do PIB em dezembro de 2019, ante 76,5% em dezembro de 2018. O comportamento da d\u00edvida p\u00fablica foi beneficiado pela flexibiliza\u00e7\u00e3o monet\u00e1ria do per\u00edodo que contribuiu, em conjunto com algumas medidas estruturantes de pol\u00edtica econ\u00f4mica, para o comportamento mais benigno desses indicadores fiscais em rela\u00e7\u00e3o ao que havia sido projetado na Lei de Diretrizes Or\u00e7ament\u00e1rias ( Law No. 13,707, of August 14, 2018 <\/a>). Destacam-se, entre tais medidas, a devolu\u00e7\u00e3o antecipada de R$100 bilh\u00f5es pelo Banco Nacional de Desenvolvimento Econ\u00f4mico e Social (BNDES) e o retorno de R$11,4 bilh\u00f5es em instrumentos h\u00edbridos de capital e d\u00edvida pela Caixa Econ\u00f4mica Federal (CEF) no \u00e2mbito dos empr\u00e9stimos concedidos pelo Tesouro Nacional.<\/p>\n\n\n\n

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.<\/p>\n\n\n\n

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.<\/p>\n\n\n\n

ANNEX VII<\/strong><\/p>\n\n\n\n

RELA\u00c7\u00c3O DOS BENS IM\u00d3VEIS DE PROPRIEDADE DO INSTITUTO NACIONAL DE COLONIZA\u00c7\u00c3O E REFORMA AGR\u00c1RIA
\u2013 INCRA AVAILABLE FOR DISPOSAL ( \u00a7 2 of art. 21 of Law No. 13,001, of June 20, 2014 <\/a>)<\/p>\n\n\n\n

1 . Land: SHIN QI 03 Conjunto 05 Lot 09, Bras\u00edlia-DF \u2013 776.00 m\u00b2, (Urban Perimeter Property);<\/p>\n\n\n\n

2. Land: SHIN Quadra 01 Conjunto 05 Lot 09, Bras\u00edlia-DF \u2013 633.33m\u00b2, (Urban Perimeter Property);<\/p>\n\n\n\n

3. Land: SHIN Quadra 01 Conjunto 06 Lot 14, Bras\u00edlia-DF \u2013 556.67m\u00b2, (Urban Perimeter Property);<\/p>\n\n\n\n

4. Land: SHIN Quadra 01 Conjunto 08 Lot 11, Bras\u00edlia-DF \u2013 600.00m\u00b2, (Urban Perimeter Property);<\/p>\n\n\n\n

5. Land: SHIN Quadra 03 Conjunto 07 Lot 11 Bras\u00edlia-DF \u2013 600.00m\u00b2, (Urban Perimeter Property);<\/p>\n\n\n\n

6. Land: SHIN Quadra 03 Conjunto 08 Lot 03, Bras\u00edlia-DF \u2013 733.33m\u00b2, (Urban Perimeter Property);<\/p>\n\n\n\n

7. Land: SHIN Quadra 03 Conjunto 08 Lot 16, Bras\u00edlia-DF \u2013 533.33m\u00b2, (Urban Perimeter Property);<\/p>\n\n\n\n

8. Land: SHIN Quadra 05 Conjunto 02 Lot 16, Bras\u00edlia-DF \u2013 533.00m\u00b2, (Urban Perimeter Property);<\/p>\n\n\n\n

9. Land: SHIN Quadra 05 Conjunto 04 Lot 04, Bras\u00edlia-D, 733.33m\u00b2, (Urban Perimeter Property);<\/p>\n\n\n\n

10. Land: SHIN Quadra 05 Conjunto 05 Lot 15, Bras\u00edlia-DF \u2013 533.33m\u00b2, (Urban Perimeter Property);<\/p>\n\n\n\n

11. Land: SHIN Quadra 05 Conjunto 06 Lot 18, Bras\u00edlia-DF \u2013 847.92m\u00b2, (Urban Perimeter Property);<\/p>\n\n\n\n

12. Land: SHIN Quadra 05 Conjunto 07 Lot 04, Bras\u00edlia-DF \u2013 733.33m\u00b2, (Urban Perimeter Property);<\/p>\n\n\n\n

13. Land: SHIN Quadra 01 Conjunto 07 Lot 22, Bras\u00edlia-DF \u2013 540.00m\u00b2, (Urban Perimeter Property);<\/p>\n\n\n\n

14. Land: SHIN Quadra 01 Conjunto 08 Lot 08, Bras\u00edlia-DF \u2013 776.00m\u00b2, (Urban Perimeter Property);<\/p>\n\n\n\n

15. Land: SHIN Quadra 01 Conjunto 02 Lot 12, Bras\u00edlia-DF \u2013 776.00m\u00b2, (Urban Perimeter Property);<\/p>\n\n\n\n

16. Land: SHIN Quadra 01 Conjunto 02 Lot 14, Bras\u00edlia-DF \u2013 776.00m\u00b2, (Urban Perimeter Property);<\/p>\n\n\n\n

17. Land: SHIN Quadra 03 Conjunto 03 Lot 04, Bras\u00edlia-DF \u2013 776.00m\u00b2, (Urban Perimeter Property);<\/p>\n\n\n\n

18. Land: SHIN Quadra 03 Conjunto 03 Lot 11, Bras\u00edlia-DF \u2013 540.00m\u00b2, (Urban Perimeter Property);<\/p>\n\n\n\n

19. Land: SHIS Quadra 28 Conjunto 08 Lot 17, Bras\u00edlia-DF \u2013 776.00m\u00b2, (Urban Perimeter Property);<\/p>\n\n\n\n

20. Land: SHIS Quadra 26 Conjunto 06 Lot 17, Bras\u00edlia-DF \u2013 540.00m\u00b2, (Urban Perimeter Property);<\/p>\n\n\n\n

21. Land: SHIS Quadra 21 Conjunto 06 Lot 06, Bras\u00edlia-DF \u2013 800.00m\u00b2, (Urban Perimeter Property);<\/p>\n\n\n\n

22. Land: SHIS Quadra 21 Conjunto 06 Lot 05, Bras\u00edlia-DF \u2013 800.00m\u00b2, (Urban Perimeter Property);<\/p>\n\n\n\n

23. Land: SHIS Quadra 28 Conjunto 15 Lot 10, Bras\u00edlia-DF \u2013 776.00m\u00b2, (Urban Perimeter Property);<\/p>\n\n\n\n

24. Land: SHIS Quadra 28 Conjunto 08 Lot 07, Bras\u00edlia-DF \u2013 776.00m\u00b2, (Urban Perimeter Property);<\/p>\n\n\n\n

25. Land: SHIS Quadra 28 Conjunto 10 Lot 12, Bras\u00edlia-DF \u2013 776.00m\u00b2, (Urban Perimeter Property);<\/p>\n\n\n\n

26. Land: SHIS Quadra 28 Conjunto 10 Lot 06, Bras\u00edlia-DF \u2013 776.00m\u00b2, (Urban Perimeter Property);<\/p>\n\n\n\n

27. Land: SHIS Quadra 28 Conjunto 06 Lot 09, Bras\u00edlia-DF \u2013 776.00m\u00b2, (Urban Perimeter Property);<\/p>\n\n\n\n

28. Land: SHIS Quadra 28 Conjunto 06 Lot 05, Bras\u00edlia-DF \u2013 776.00m\u00b2, (Urban Perimeter Property);<\/p>\n\n\n\n

29. Land: SHIS Quadra 26 Conjunto 11 Lot 07, Bras\u00edlia-DF \u2013 776.00m\u00b2, (Urban Perimeter Property);<\/p>\n\n\n\n

30. Land: SHIS Quadra 26 Conjunto 11 Lot 10, Bras\u00edlia-DF \u2013 776.00m\u00b2, (Urban Perimeter Property);<\/p>\n\n\n\n

31. Land: SHIS Quadra 28 Conjunto 07 Lot 03, Bras\u00edlia-DF \u2013 776.00m\u00b2, (Urban Perimeter Property);<\/p>\n\n\n\n

32. Land: SHIS Quadra 26 Conjunto 09 Lot 18, Bras\u00edlia-DF \u2013 776.00m\u00b2, (Urban Perimeter Property);<\/p>\n\n\n\n

33. Land: SHIS Quadra 28 Conjunto 04 Lot 07, Bras\u00edlia-DF \u2013 776.67m\u00b2, (Urban Perimeter Property);<\/p>\n\n\n\n

34. Land: SHIS Quadra 28 Conjunto 04 Lot 09, Bras\u00edlia-DF \u2013 733.33m\u00b2, (Urban Perimeter Property);<\/p>\n\n\n\n

35. Land: SHIS Quadra 28 Conjunto 05 Lot 18, Bras\u00edlia-DF \u2013 1,032.91m\u00b2, (Urban Perimeter Property);<\/p>\n\n\n\n

36. Land: SHIS Quadra 28 Conjunto 07 Lot 02, Bras\u00edlia-DF \u2013 1,312.50m\u00b2, (Urban Perimeter Property);<\/p>\n\n\n\n

37. Land: SHIS Quadra 28 Conjunto 07 Lot 09, Bras\u00edlia-DF \u2013 733.33m\u00b2, (Urban Perimeter Property);<\/p>\n\n\n\n

38. Land: SHIS Quadra 28 Conjunto 08 Lot 08, Bras\u00edlia-DF \u2013 766.67, m\u00b2, (Urban Perimeter Property);<\/p>\n\n\n\n

39. Land: SHIS Quadra 28 Conjunto 08 Lot 10, Bras\u00edlia-DF \u2013 733.33m\u00b2, (Urban Perimeter Property);<\/p>\n\n\n\n

40. Land: SHIS Quadra 28 Conjunto 09 Lot 16, Bras\u00edlia-DF \u2013 633.33m\u00b2, (Urban Perimeter Property);<\/p>\n\n\n\n

41. Land: SHIS Quadra 26 Conjunto 03 Lot 24, Bras\u00edlia-DF \u2013 540.00m\u00b2, (Urban Perimeter Property);<\/p>\n\n\n\n

42. Land: SHIS Quadra 26 Conjunto 01 Lot 13, Bras\u00edlia-DF \u2013 776.00m\u00b2, (Urban Perimeter Property);<\/p>\n\n\n\n

43. Land: SHIS Quadra 26 Conjunto 04 Lot 01, Bras\u00edlia-DF \u2013 776.00m\u00b2, (Urban Perimeter Property);<\/p>\n\n\n\n

44. Land: SHIS Quadra 26 Conjunto 04 Lot 20, Bras\u00edlia-DF \u2013 1,320.00m\u00b2, (Urban Perimeter Property);<\/p>\n\n\n\n

45. Land: SHIS Quadra 26 Conjunto 07 Lot 19, Bras\u00edlia-DF \u2013 1,320.00m\u00b2, (Urban Perimeter Property);<\/p>\n\n\n\n

46. Land: SHIS Quadra 26 Conjunto 04 Lot 17, Bras\u00edlia-DF \u2013 540.00m\u00b2, (Urban Perimeter Property);<\/p>\n\n\n\n

47. Land: SHIS Quadra 26 Conjunto 06 Lot 18, Bras\u00edlia-DF \u2013 540.00m\u00b2, (Urban Perimeter Property);<\/p>\n\n\n\n

48. Land: SHIS Quadra 26 Conjunto 09 Lot 06, Bras\u00edlia-DF \u2013 776.00m\u00b2, (Urban Perimeter Property);<\/p>\n\n\n\n

49. Land: SHIS Quadra 26 Conjunto 09 Lot 09, Bras\u00edlia-DF \u2013 776.00m\u00b2, (Urban Perimeter Property);<\/p>\n\n\n\n

50. Land: SAUS Quadra 04 Lot 05, Bras\u00edlia-DF \u2013 675.00m\u00b2, (Urban Perimeter Property);<\/p>\n\n\n\n

51. Land: SAUS Quadra 04 Lot 06, Bras\u00edlia-DF \u2013 675.00m\u00b2, (Urban Perimeter Property);<\/p>\n\n\n\n

52. Store: SCLS 307, Block \u201cA\u201d, store 03, Bras\u00edlia-DF \u2013 built area: 116.20 m\u00b2, land area: 70.00 m\u00b2, (Urban Perimeter Property);<\/p>\n\n\n\n

53. House: QNJ 44 House 23, Bras\u00edlia-DF \u2013 built area: 59.85m\u00b2, land area: 250.00m\u00b2, Functional Residential Property;<\/p>\n\n\n\n

54. House: QNJ 46 House 34, Bras\u00edlia-DF \u2013 built area: 59.85m\u00b2, land area: 250.00m\u00b2, Functional Residential Property;<\/p>\n\n\n\n

55. House: QNJ 42 House 23, Bras\u00edlia-DF \u2013 built area: 59.85m\u00b2, land area: 250.00m\u00b2, Functional Residential Property;<\/p>\n\n\n\n

56. House: QNJ 46 House 06, Bras\u00edlia-DF \u2013 built area: 59.85m\u00b2, land area: 250.00m\u00b2, Functional Residential Property;<\/p>\n\n\n\n

57. Apartment: SQS 202 Block J Apartment 502, Bras\u00edlia-DF \u2013 built area: 280.09m\u00b2, Functional Residential Property;<\/p>\n\n\n\n

58. Apartment: SQS 405 Block L Apartment 108, Bras\u00edlia-DF \u2013 77.64m\u00b2, Functional Residential Property;<\/p>\n\n\n\n

59. Apartment: SQS 406 Bloco P Apartment 305, Bras\u00edlia-DF \u2013 117.53m\u00b2, Functional Residential Property;<\/p>\n\n\n\n

60. Apartment: SQS 415 Block I Apartment 307, Bras\u00edlia-DF \u2013 124.77m\u00b2, Functional Residential Property;<\/p>\n\n\n\n

61. Apartment: SQS 415 Block I Apartment 108, Bras\u00edlia-DF \u2013 124.77m\u00b2, Functional Residential Property;<\/p>\n\n\n\n

62. Apartment: SQS 416 Block D Apartment 203, Bras\u00edlia-DF \u2013 77.72m\u00b2, Functional Residential Property;<\/p>\n\n\n\n

63. Apartment: SQS 416 Block D Apartment 205, Bras\u00edlia-DF \u2013 77.72m\u00b2, Functional Residential Property;<\/p>\n\n\n\n

64. Apartment: SQS 416 Block D Apartment 206, Bras\u00edlia-DF \u2013 77.72m\u00b2, Functional Residential Property;<\/p>\n\n\n\n

65. Apartment: SQS 416 Bloco S Apartment 107, Bras\u00edlia-DF \u2013 124.77m\u00b2, Functional Residential Property;<\/p>\n\n\n\n

66. Apartment: SQS 416 Bloco S Apartment 203, Bras\u00edlia-DF \u2013 124.77m\u00b2, Functional Residential Property;<\/p>\n\n\n\n

67. Apartment: SQS 416 Bloco S Apartment 205, Bras\u00edlia-DF \u2013 124.77m\u00b2, Functional Residential Property;<\/p>\n\n\n\n

68. Apartment: SQN 215 Block A Apartment 609, Bras\u00edlia-DF \u2013 77.72m\u00b2, Functional Residential Property;<\/p>\n\n\n\n

69. Apartment: SQS 308 Block H Apartment 102, Bras\u00edlia-DF \u2013 76.39m\u00b2, Functional Residential Property;<\/p>\n\n\n\n

70. Apartment: SQS 315 Block E Apartment 104, Bras\u00edlia-DF \u2013 102.82m\u00b2, Functional Residential Property;<\/p>\n\n\n\n

71. Apartment: SQS 315 Block E Apartment 207, Bras\u00edlia-DF \u2013 102.82m\u00b2, Functional Residential Property;<\/p>\n\n\n\n

72. Apartment: SQS 315 Block H Apartment 503, Bras\u00edlia-DF \u2013 215.00m\u00b2, Functional Residential Property;<\/p>\n\n\n\n

73. Apartment: SQS 405 Bloco P Apartment 207, Bras\u00edlia-DF \u2013 122.61m\u00b2, Functional Residential Property;<\/p>\n\n\n\n

74. Apartment: SQS 406 Bloco P Apartment 301, Bras\u00edlia-DF \u2013 117.53m\u00b2, Functional Residential Property;<\/p>\n\n\n\n

75. Apartment: SQS 408 Bloco P Apartment 204, Bras\u00edlia-DF \u2013 112.00m\u00b2, Functional Residential Property;<\/p>\n\n\n\n

76. Apartment: SQS 408 Bloco P Apartment 303, Bras\u00edlia-DF \u2013 112.00m\u00b2, Functional Residential Property;<\/p>\n\n\n\n

77. Apartment: SQS 415 Block I Apartment 308, Bras\u00edlia-DF \u2013 112.00m\u00b2, Functional Residential Property; It is<\/p>\n\n\n\n

78. Land: SHIN QL 03 Conjunto 05 Lot 09, Bras\u00edlia-DF \u2013 633.33m\u00b2, (Urban Perimeter Property).<\/p>\n\n\n\n

ANNEX VIII<\/p>\n\n\n\n

PRIORITIES AND GOALS<\/p>\n\n\n\n

(VETOED)<\/p>\n\n\n\n

LAW No. 14,116, OF DECEMBER 31, 2020<\/a><\/strong><\/small><\/p>\n\n\n\n

Mensagem de veto<\/a><\/td>Provides guidelines for the preparation and execution of the 2021 Budget Law and provides other measures.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

THE PRESIDENT OF THE REPUBLIC <\/strong>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:<\/p>\n\n\n\n

\u201cArt. 7th \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n\n\n\n

……………………………………………………………………………………………………………………<\/p>\n\n\n\n

\u00a7 4 \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n\n\n\n

…………………………………………………………………………………………………………………….<\/p>\n\n\n\n

II \u2013 \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n\n\n\n

…………………………………………………………………………………………………………………….<\/p>\n\n\n\n

w) \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n\n\n\n

……………………………………………………………………………………………………………………<\/p>\n\n\n\n

3. de comiss\u00e3o permanente do Senado Federal, da C\u00e2mara dos Deputados e de comiss\u00e3o mista permanente do Congresso Nacional (RP 8); e<\/p>\n\n\n\n

4. de relator-geral do projeto de lei or\u00e7ament\u00e1ria anual que promovam altera\u00e7\u00f5es em programa\u00e7\u00f5es constantes do projeto de lei or\u00e7ament\u00e1ria ou inclus\u00e3o de novas, exclu\u00eddas as de ordem t\u00e9cnica (RP 9);<\/p>\n\n\n\n

\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u201d<\/p>\n\n\n\n

\u201cArt. 12. \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n\n\n\n

…………………………………………………………………………………………………………………….<\/p>\n\n\n\n

XXVII \u2013 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.<\/p>\n\n\n\n

\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.\u201d<\/p>\n\n\n\n

\u201cArt. 21. \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n\n\n\n

…………………………………………………………………………………………………………………….<\/p>\n\n\n\n

\u00a7 3 \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n\n\n\n

…………………………………………………………………………………………………………………….<\/p>\n\n\n\n

II \u2013 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.\u201d<\/p>\n\n\n\n

\u201cArt. 23. \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n\n\n\n

……………………………………………………………………………………………………………………<\/p>\n\n\n\n

\u00a7 2 \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n\n\n\n

…………………………………………………………………………………………………………………….<\/p>\n\n\n\n

II \u2013 the measures adopted and to be adopted with the aim of reducing the need to carry out credit operations during budget execution.<\/p>\n\n\n\n

……………………………………………………………………………………………………………………<\/p>\n\n\n\n

\u201cArt. 64. \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n\n\n\n

……………………………………………………………………………………………………………………<\/p>\n\n\n\n

\u00a7 23. The provisions of \u00a7 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.<\/p>\n\n\n\n

\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..\u201d<\/p>\n\n\n\n

\u201cArt. 66. \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n\n\n\n

………………………………………………………………………………………………………………………<\/p>\n\n\n\n

\u00a7 5\u00ba  O empenho abranger\u00e1 a totalidade ou a parcela da obra que possa ser executada no exerc\u00edcio financeiro ou dentro do prazo de validade dos restos a pagar.\u201d<\/p>\n\n\n\n

\u201cArt. 67. \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n\n\n\n

……………………………………………………………………………………………………………………..<\/p>\n\n\n\n

\u00a7 3\u00ba  Nos casos previstos nos incisos I e II do \u00a7 2\u00ba deste artigo, ser\u00e1 realizado o empenho das programa\u00e7\u00f5es classificadas com RP 6, RP 7, RP 8 e RP 9, podendo a licen\u00e7a ambiental e o projeto de engenharia ser providenciados no prazo para resolu\u00e7\u00e3o da cl\u00e1usula suspensiva.\u201d<\/p>\n\n\n\n

\u201cArt. 71. \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n\n\n\n

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.\u201d<\/p>\n\n\n\n

\u201cArt. 74. \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n\n\n\n

…………………………………………………………………………………………………………………….<\/p>\n\n\n\n

\u00a7 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.\u201d<\/p>\n\n\n\n

\u201cArt. 76. \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n\n\n\n

\u00a7 1\u00ba To the programs referred to in the 'caput<\/strong>' the provisions of art apply. 166-A of the Constitution, preferably favoring ongoing projects.<\/p>\n\n\n\n

\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.\u201d<\/p>\n\n\n\n

\u201cArt. 81. \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n\n\n\n

I \u2013 \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n\n\n\n

…………………………………………………………………………………………………………………….<\/p>\n\n\n\n

c) construction, expansion or completion of works;<\/p>\n\n\n\n

……………………………………………………………………………………………………………………..<\/p>\n\n\n\n

\u00a7 8 \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n\n\n\n

…………………………………………………………………………………………………………………….<\/p>\n\n\n\n

II \u2013 termo de colabora\u00e7\u00e3o ou de fomento, observado o disposto na Lei n\u00ba 13.019, de 2014, na sua regulamenta\u00e7\u00e3o e nas demais normas aplic\u00e1veis;<\/p>\n\n\n\n

III – conv\u00eanio ou outro instrumento cong\u00eanere celebrado com entidade filantr\u00f3pica ou sem fins lucrativos nos termos do disposto no \u00a7 1\u00ba do art. 199 da Constitui\u00e7\u00e3o, observadas as disposi\u00e7\u00f5es legais aplic\u00e1veis \u00e0 transfer\u00eancia de recursos para o setor privado.<\/p>\n\n\n\n

\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..\u201d<\/p>\n\n\n\n

\u201cArt. 84. \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n\n\n\n

……………………………………………………………………………………………………………………..<\/p>\n\n\n\n

\u00a7 2\u00ba  A emiss\u00e3o de nota de empenho, a realiza\u00e7\u00e3o das transfer\u00eancias de recursos e a assinatura dos instrumentos a que se refere o \u2018caput<\/strong>' 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.\u201d<\/p>\n\n\n\n

\u201cArt. 93. \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n\n\n\n

……………………………………………………………………………………………………………………..<\/p>\n\n\n\n

\u00a7 8\u00ba As institui\u00e7\u00f5es financeiras oficiais federais e os \u00f3rg\u00e3os e entidades da Administra\u00e7\u00e3o P\u00fablica Federal respons\u00e1veis por transfer\u00eancias financeiras dever\u00e3o observar, no \u00e2mbito da execu\u00e7\u00e3o de conv\u00eanios, contratos de repasse ou instrumentos cong\u00eaneres, o prazo m\u00e1ximo de 90 (noventa) dias para envio e homologa\u00e7\u00e3o da S\u00edntese do Projeto Aprovado \u2013 SPA.<\/p>\n\n\n\n

\u00a7 9\u00ba 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).\u201d<\/p>\n\n\n\n

\u201cArt. 151. \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n\n\n\n

\u00a7 1 \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..<\/p>\n\n\n\n

I \u2013 \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n\n\n\n

r) by January 31 of each year, the annual report, referring to the previous year, of the budget execution of Or\u00e7amento Mulher; It is<\/p>\n\n\n\n

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;<\/p>\n\n\n\n

\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u201d<\/p>\n\n\n\n

\u201cArt. 158. \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n\n\n\n

……………………………………………………………………………………………………………………..<\/p>\n\n\n\n

III \u2013 develop a methodology for monitoring programs and actions aimed at women with a view to calculating and disseminating the Women\u2019s Budget.\u201d<\/p>\n\n\n\n

Bras\u00edlia, March 26, 2021; 200th of Independence and 133rd of the Republic.<\/p>\n\n\n\n

JAIR MESSIAS BOLSONARO<\/p>\n\n\n\n

\u00a0This text does not replace that published in the DOU of 3\/26\/2021 \u2013 Extra edition*<\/p>","protected":false},"excerpt":{"rendered":"

Provides guidelines for the preparation and execution of the 2021 Budget Law.<\/p>","protected":false},"author":1,"featured_media":3836,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"give_campaign_id":0,"_yoast_wpseo_focuskw":"","_yoast_wpseo_title":"","_yoast_wpseo_metadesc":"","_joinchat":[],"footnotes":""},"categories":[861],"tags":[61,252,589,111,1049,839,1050,840,852,462,1051,474,147,256,1052,253],"class_list":["post-3831","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislacao","tag-associacoes","tag-associacoes-religiosas","tag-captacao-de-recursos","tag-fundacoes","tag-igrejas","tag-ldo","tag-lei-orcamentaria","tag-loa","tag-mrosc","tag-orcamento","tag-orcamento-publico","tag-organizacoes-da-sociedade-civil","tag-oscips","tag-oscs","tag-poder-publico-federal","tag-sindicatos"],"yoast_head":"\nLDO - Lei de Diretrizes Or\u00e7ament\u00e1rias: Lei n.\u00ba 14.116\/2020 - Ingesto<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/ingesto.org.br\/en\/ldo-lei-de-diretrizes-orcamentarias-lei-n-o-14-116-2020\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"LDO - 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