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BRAZILMINISTRY OF FINANCE
Federal Secretariat of Internal ControlPrograms Evaluation
• Mário Falcão Pessoa
Multi-Year Plan (PPA) Organization
Objectives AgentsWHAT/ WHAT FOR? WHO?
PPA/BUDGET MANAGER
WITH WHAT?
Resources
FINANCE
PPA
Organization of the Internal Control System of the Executive
.Accomplishment of Evaluation
.Governmental Programs
Federal Public Management
Evaluation FSC
Budget
AccomplishmentEvaluation
Expenditure Group - R$ millions• Currente 304.432
– Personnel 59.483– Interest and debt liability 70.299– Others 174.649
• Capital 640.769– Investments 18.269– Inversions 14.963– Amortizations 607.537
• Reserve for Contingencies 5.001• Total 950.202
Budget 2001 - Resp. FSC
• Fiscal e Security - R$ 912.669 millions
• Investments - R$ 13.576 millions
• Programming - R$ 23.546 millions
• Total - R$ 949.791 millions
ABC Curve of Programs Hierarchizing(Relevancy, Materiality, Criticism)
100%
A = Essential Programs B = Relevant Programs C = Coadjuvant Programs
95%
80%
20% 50% 100%
A
Systematic
C
AsymetricB
$
Actions
Hierarchizing
• Essential - R$ 173.308 millions
(188 programs)• Relevant - R$ 12.274 millions
(106 programs)• Coadjuvant - R$ 761.152 millions
(291 programs - includes personnel and debt)• Total - R$ 946.734 millions
(585 programs)
PRODUTOS
INVESTI-MENTO
PROGRA-MAÇÕES
ORÇAMENTO
FISCALE
SEGURIDADE
HIERAR-QUIZAÇÃO
PROGRAMAESSENCIAL
PROGRAMARELEVANTE
PROGRAMACO-
ADJUVANTE
AÇÃO
DESCRIÇÃOSUMÁRIA
EXERCÍCIOANTERIOR
EXERCÍCIOATUAL
PE
ESTRATÉGIA
- PROCESSO- ÓRGÃO- OUTROS
PONTOSCRÍTICOS
PO
ETAPA
AÇÃO
PERÍODO
PAC
PERÍODO
AÇÃOSOLICITADA
- PROCEDI-MENTO- QUESTIO-NÁRIO
LOCALI-ZAÇÃO
OBSER-VAÇÃO
AUDITORIA
FISCALIZAÇÃO
CONTROLESINTERNOS
ORÇAMEN-TÁRIA
FINANCEIRA
PATRIMONIAL
PESSOAS
SUP.BENSSERVIÇOS
OPERA-CIONAL
OBJETO
CUSTO
PRAZO
ESPECIFI-CAÇÃO
CONTRA-PARTIDA
OBJETIVO
LEGA-LIDADE
FORMA
RELA-TÓRIO
NOTATÉCNICA
MEMO-RANDO
OFÍCIO
FICHASISAC
PRO-CESSO
DILI-GÊNCIA
CRITÉ-RIOS
PRIORI-DADES
INDICA-TIVOS
INDICA-DORES
- MATERIA-LIDADE- RISCO- HISTÓ-RICO
AMOS-TRAGEM
AVALIAÇÃOGESTÃO - TC/PC
(TCU +CONSOLIDAÇÃORESULTADOS)
AUDITORIA REC.EXTERNOS(FONTE DE
FINANCIAMENTO)
AVALIAÇÃOPROGRAMAS
(PPA)
BGU (CONTASPRESIDENTE)
AUDITORIA TCE
ANÁLISEPESSOAL
FLUXOGRAMA DE ATIVIDADES DA SFC
RO- TEIRO
Fiscal Fiscal and and
SecuritySecurity
InvestmentInvestment
ProgrammationsProgrammations
CoadjuvantCoadjuvant
ProgramProgram
EssentialEssential
ProgramProgram
RelevantRelevant
ProgramProgram
SummarySummary
DescriptionDescription
PreviousPrevious
Fiscal YearFiscal Year
PresentPresent
Fiscal YearFiscal Year
StrategyStrategy
Critical Critical PointsPoints
-ProcessProcess-UnitUnit-OthersOthers
StageStage
ActionAction
PeriodPeriod
PeriodPeriod
Required Required ActionAction
-Procedure-Procedure
-Questionnaire-Questionnaire
LocationLocation
NoteNote
ObjectObject
CostCost
TermTerm
SpecificationSpecification
CounterpartCounterpart
ObjectiveObjective
LegalityLegality
Internal Internal ControlsControls
BudgetingBudgeting
FinancingFinancing
CapitalCapital
PeoplePeople
Goods and Goods and Services Services
SupervisionSupervision
OperationalOperational
ReportReport
Technical Technical NoteNote
MemoMemo
OfficeOffice
SISAC SISAC CardCard
ProcessProcess
Judicial Judicial ProceedingProceeding
Evaluation Evaluation Management-Management-TC/PC (Audit TC/PC (Audit Court+Results Court+Results Consolidation)Consolidation)
External External Resources Audit Resources Audit
(Finance (Finance Resource)Resource)
Programs Programs Evaluation (Multi-Evaluation (Multi-
Year Plan)Year Plan)
BGU (President BGU (President Bills)Bills)
Audit CourtAudit Court
Personal AnalysisPersonal Analysis
CriteriCriteriaa
PrioritiePrioritiess
IndicationsIndications
IndicativesIndicatives
-Materiality-Materiality
-Risk-Risk
-Historic-Historic
SamplesSamples
RegulRegulationation
INSPECTIONINSPECTION
AUDITAUDIT SHAPESHAPE PRODUCTSPRODUCTSPACPACPOPOPEPEACTIONACTIONHIERARCHIZINGHIERARCHIZINGBUDGETBUDGET
FSC ACTIVITIES CHARTFSC ACTIVITIES CHART
GENERAL SPACIAL DISTRIBUTION
PacifiPacificc
OceanOceanAtlanficAtlanficOceanOcean
PARANÁ – SAMPLE REGIONAL DISTRIBUTION
Habitation Program Inspection
Unidade Habitacional Construída Casa de Saibro, AnteriormenteHabitada
Habitational Unit BuiltHabitational Unit BuiltHouse made of gross sand House made of gross sand
(saibro)(saibro)previously inhabitedpreviously inhabited
PROJECT CRITICAL WAY
GOAL
jan mar jun setPHASE 1 PHASE 2 FPHASE 3 PHASE 4 dec
desvio
PC1
PC2
PC3
PC4
PLANNED WAYREAL WAYPROBABLE WAYCORECTED WAY
Controlactionbenefít
Confirmation Types• Programs
– Adequacy Controls– Legality– Efficacy– Efficiency– Effectiveness– Economical– Quality
– Object– Term– Cost– Budget– Specification– Legislation– Objective– Counterpart
• Management
PROGRAM OF ERADICATION PROGRAM OF ERADICATION OF THE AEDES AEGYPTIOF THE AEDES AEGYPTI
Ministério of FinanceMinistério of FinanceFederal Secretariat of Internal ControlFederal Secretariat of Internal ControlAudit Directory of Social ProgramsAudit Directory of Social Programs
Plan of Eradication of the Aedes Aegypti – PEAa:Plan of Eradication of the Aedes Aegypti – PEAa:
–Was created through Presidential Decree nº 1.934, of June 18, 1996.
•OBJECTIVE:
•To eliminate the circulation of Dengue virus and prevent the reurbanization of Yellow Fever virus, promoting entomologic monitory through virologic and serum diagnosis, aiming to ERADICATE the Aedes Aegypti from brazilian territory and also developing actions of information, education and mobilization of communities.
WORKING STRATEGYWORKING STRATEGY
- Identification of the roles at federal, state and municipal levels;
- Understand the way this net functions ;
- Check the development of the Program at municipalities (where action is effectively performed);
- Detect problems, look for the causes and help to correct them .
-.
Plano de Erradicação do Aedes aegypti(Nível Municipal)
AÇÕES DECOMBATE
INSETICIDA/LARVICIDAS
VEÍCULOS EEQUIPAMENTOS
VIGILÂNCIAEPIDEMIOLÓGICA
VIGILÂNCIAENTOMOLÓGICA
Entomologic Entomologic VigilanceVigilance
Inseticide/Inseticide/LarvicideLarvicide
Fighting Fighting ActionsActions
Epidemiologic Epidemiologic VigilanceVigilance
Vehicles and Vehicles and EquipmentEquipment
Plan of Eradication of the Plan of Eradication of the Aedes aegyptiAedes aegypti
(Municipal Level)(Municipal Level)
FIGHTING ACTIONS FIGHTING ACTIONS
The inspections should verify :
1)If the fighting actions are based on entomologic surveys;
2) If personnel and material movings are compatible to the two last actions registered;
3) The performance of the actions and check if population is aware of the clarifying and mobilization campaigns, through local inspections and interviews with the residents.
ENTOMOLOGICAL VIGILANCE ENTOMOLOGICAL VIGILANCE
Inspections should verify :
1) If there is a map of the area with the P.E and/or P.A identified;
2) If the P.E and/or P.A are correct through “in loco” checking;
3) If the P.E and/or P.A have been visited during the last two quarters.
EPIDEMIOLOGICAL VIGILANCE EPIDEMIOLOGICAL VIGILANCE
The inspections should verify:
1) The compatibility between the Health Units information and
the SMS one or that of the central units;
2) If the existing information at SES is compatible to that found
at the Municipality.
INSETICIDES/LARVICIDES INSETICIDES/LARVICIDES
The inspections should verify:
1) The receipt of inseticides/larvicides from the Municipalities;
2) The confirmation of surplus or lack;
3) Storage and validity conditions of the products.
VEHICLES AND EQUIPMENT VEHICLES AND EQUIPMENT
The inspections should verify:
1) The receipt of vehicles and equipment by the Municipalities (this could be shared with other programs or groups of Municipalities);
2) The specifications and the use by the program teams.
SAMPLE X UNIVERSE OF MUNICIPALITIES SAMPLE X UNIVERSE OF MUNICIPALITIES
EXTRACT UNIVERSE SAMPLE
1-Dengue Obit 498 91
2-Dengue 790 131
3-Focus 1.008 164
4-Vigilance 541 127
TOTAL 2.837 513
TWO KINDS OF PROBLEMSTWO KINDS OF PROBLEMS
a) Technical Order
and
b) Irregularities
TWO KINDS OF PROBLEMSTWO KINDS OF PROBLEMS
a) Technical Order
1) Difficulties on the entomologic monitoring and
on the performance of the fighting actions;
2) Wrong collection, registering , information and
consolidation of epidemiologic data;
3) Problems on the management of inseticides stock
(excess, lack , losses);
4) Deficiency in population mobilizations.
TWO KINDS OF PROBLEMSTWO KINDS OF PROBLEMS
a) Irregularities
1) Acquirement of luxurious vehicles, personnel deviation;
2) Expenses not compatible to Working Plans;
3) Expenses not related to the object;
4) Purpose deviation, mainly regarding vehicles.
FIGHTING ACTIONS PERFORMED ANDFIGHTING ACTIONS PERFORMED AND
CONSIDERED TO BE SATISFACTORYCONSIDERED TO BE SATISFACTORY
EXTRACT UNIVERSE MORE LIKELY
1 498 311
2 790 358
3 1.008 593
TOTAL 2.296 (100%) 1.262 (55%)
SATISFACTORY VIGILANCE ANDSATISFACTORY VIGILANCE AND
ENTOMOLOGIC ACTIONS ENTOMOLOGIC ACTIONS
EXTRACT UNIVERSE MORE LIKELY
1 498 170
2 790 220
3 1.008 406
TOTAL 2.296 (100%) 796 (35%)
SATISFACTORY FIGHTING ACTIONS ANDSATISFACTORY FIGHTING ACTIONS AND
ENTOMOLOGIC AND EPIDEMIOLOGIC VIGILANCEENTOMOLOGIC AND EPIDEMIOLOGIC VIGILANCE
EXTRACT UNIVERSE MORE LIKELY
1 498 105
2 790 139
3 1.008 317
TOTAL 2.296 (100%) 561 (24%)
Results 1999/2000
• Extract 1999 2000 Increment
• 1 91 162 78%
• 2 131 102 -22%
• 3 164 173 5,5%
• 4 127 76 -40%
• Total 513 513
Characteristics of the UG
• Expenses:– up to R$ 1 million - 386 units
– from R$ 1 to
R$ 100 millions - 435 units
– from R$ 100 millions
to R$ 1 bi - 164 units
– over R$ 1 bi - 31 units
– Total - 1.016 units
To contact FSC
• www.sfc.fazenda.gov.br
• SAS quadra 1, Bloco A, 9o. Andar - edifício Darcy Ribeiro, Brasília-DF
• 061-412-7116
