Prefeitura da Cidade do Rio de Janeiro Controladoria Geral do Município http://www.rio.rj.gov.br/cgm/

English Version

Rio de Janeiro was the first Brazilian municipality to have a body devoted exclusively to internal control. The main duty of the Municipal General Controller's Office, created in December 1993 by Law nº 2,068 (PDF file), is to exercise the accounting, financial, budgetary, operational and proprietary control of the Municipal Government's direct and indirect entities and foundations, with respect to the legality, legitimacy, cost consciousness, reasonability concerning the application of allocated funds and waivers of receipts.

DECREE Nº 23337 OF AUGUST 29, 2003

Regulates the Institutional Coding of the General Controller's Office of the Municipality of Rio de Janeiro and stipulates other measures.

THE MAYOR OF THE CITY OF RIO DE JANEIRO, making use of his legal attributions, and in view of the contents of case nº 13/000357/2003,

DECREES:

• Art. 1 The Institutional Coding of the General Controller's Office of the Municipality of Rio de Janeiro is consolidated in accordance with Annex I.
• Art. 2 The jurisdictional authority of the bodies listed in Art. 1 is contained in Annex II.
• Art. 3 Section XV of Art. 1 of Decree nº 19,380 of January 1, 2001 is hereby revoked.
• Art. 4 The General Controller shall define, by means of a communication of his own, the municipal employees who shall be allocated, without any detriment to their duties, to the Public Complaints Office, as provided by Decree nº 22,652 of February 17, 2003.
• Art. 5 The effects of this document shall take place beginning on September 1, 2003.
• Art. 6 This Decree goes into effect on the date of its publication.

Rio de Janeiro, August 29, 2003 - the 439th anniversary of the founding of the City.

CESAR MAIA,Mayor

ANNEX II

Municipal Government of the City of Rio de Janeiro

General Controller's Office of the Municipality of Rio de Janeiro

Jurisdictional authority:

001200CGM General Controller's Office of the Municipality of Rio de Janeiro

Exercise the accounting, financial, budgetary, operational and proprietary control of the Municipal Government's direct and indirect entities and foundations, with respect to the legality, legitimacy, cost consciousness, reasonability concerning the application of allocated funds and waivers of receipts.

014316 CG/CONINT Internal Control Committee

Advise the General Controller regarding topics relating to the implementation of the Municipal Internal Control System;

Recommend measures necessary for the correct functioning of the Integrated System of Financial Supervision, Accounting and Auditing;

Advise the Municipal Government bodies regarding the application of technical norms for control and costing, with a view toward uniformity of procedures;

Advise the managers regarding procedures aimed at the implementation of a unified information management system in order to make possible the effective practice of clarification of economic and financial data;

Suggest carrying out technical training in the accounting, budgetary and financial area with a view toward maintenance of a reserve of human resources capable of occupying management positions on various levels;

Propose to the General Controller the adoption of norms relating to the performance evaluation of the employees of the Municipal General Controller's Office;

Carry out the overall analysis of the performance evaluation of the municipal employees comprising the Financial Supervision, Accounting and Auditing System and prepare management reports to be submitted to the Mayor and to the Municipal Secretaries, according to their areas of responsibility;

Convoke, in a reserved manner, the technical staff employee to make a report, when there is news of transgression of any norm or guidance of the General Controller's Office of the Municipality of Rio de Janeiro;

Receive and examine denunciations and representations made against any technical staff employee for violation of the norms of ethical behavior and make arrangements for the necessary investigations and information.

014332 CG/ACS ACS Social Communication Advisory Council

Take action in the area of external dissemination of the Municipal General Controller's Office (CGM) as the intermediary in contacts with the press.

Manage the content and visual identity of the Controller's Office's page on the Internet (online CGM).

Disseminate information of internal interest and evaluate material for dissemination produced by other sectors of the CGM for circulation via Intranet.

Create and execute institutional, editorial and promotional material of the CGM and, when necessary, of IplanRio (Planning Institute).

Update and maintain CGM sign resources.

Select and file journalistic material relating to the CGM and to the control area in public administration.

018867 CG/OUV Public Complaints Office

Represent citizens at the institution in which it is active, making possible a communication channel with the public;

Establish a working partnership with the other municipal employees, participating in the improvement in the quality of services and products, promoting efficiency and administrative austerity;

Simplify procedures, facilitating the citizens' access to the Public Complaints Office and expediting the requests;

Forward the issue to the area with jurisdictional authority to resolve it;

Suggest and recommend solutions, taking action to prevent and resolve conflicts;

Seek correction of errors, omissions and abuses;

Verify the issues raised in its area of activity, and propose solutions that it believes appropriate;

Treat the public with courtesy and respect, without prejudice or bias, in order to guarantee the citizens' rights;

Participate in the meetings of Public Complaints Offices, courses, talks and training promoted by the Central Public Complaints Office.

014334 CG/CIN Information Technology Coordination

Plan, jointly with the end-users, the sectors' information technology activities, furnishing technical support on the hardware and software levels;

Prepare technical and administrative documentation for support of the systems developed;

Manage the organization's computer network, identifying the needs for integration of information with other Municipal bodies.

014317 CG/SUB Subcontroller's Office

Advise the General Controller in all management actions and levels of representation;

Coordinate the relations between the General Controller's Office and the Municipal Government's direct and indirect entities and foundations, as well as public entities of other governmental spheres;

Coordinate activities relating to planning, budget, institutional development, human resources and infrastructure and logistics of the Controller's Office;

Direct and supervise the activities of the entities comprising its structure;

Act as substitute for the General Controller during his legal and other possible future absences.

018865 CG/SUB/GRH Human Resources Department

Execute activities involving planning, administration and development of people and elevating the reputation of municipal employees, according to guidelines issued by the Human Resources System.

018866 CG/SUB/GIL Infrastructure and Logistics Department

Execute activities for supporting bidding procedures, contracting for services, materials and supplies and proprietary management, administrative communications, chattel maintenance, general services, transportation of personnel, materials, equipment and documents, according to guidelines issued by the Infrastructure and Logistics System.

014318 CG/CTG General Accounting Department

Accompany and evaluate the results of the accounting entries and the acts and events relating to the Public Administration's expenses, with a view toward preparing the management accounts of the Rio de Janeiro Municipal Government;

Guide, coordinate, supervise, inspect and evaluate the Accounting System's activities, suggesting to the General Controller the issuance of norms seeking uniformity in their operation;

Interact with Norms and Management Information General Coordination and submit to the General Controller norms and procedures for the appropriate accounting recording of the acts and events of budgetary, financial and proprietary management in the Municipal Government entities, with reference to the subsystems for which it is responsible;

Prepare and submit to the General Controller a single chart of accounts for the Municipal Government;

Propose to the General Controller punishments for Managers who perform Municipal Government management actions that could have an impact on the meeting of legal deadlines for the obligatory financial statements;

Prepare the Municipal Government's consolidated accounting statements;

Carry out the management of the Municipal Government's Computerized Accounting Systems.

014319 CG/CTG/CCT Accounting Coordination

Make entries in the books of account of the Budgetary, Financial and Proprietary Systems of the direct municipal entities and special funds;

Perform reconciliation and analysis of the accounts of the Budgetary, Financial and Proprietary Systems of the direct municipal entities and special funds, making necessary adjustments;

Prepare monthly trial balances with the budgetary, financial and proprietary positions of the direct municipal entities and special funds;

Prepare budgetary, financial and proprietary balance sheets, statements of proprietary variations and other accounting statements of the direct municipal entities and special funds, with a view toward rendering accounts for the Mayor's Administration;

Interact with Accounting Information Coordination for the preparation of the Municipality's Consolidated Financial Statements;

Interact with Accounting Studies and Systems Coordination, for the purpose of standardizing norms and procedures for the appropriate accounting recording of the acts and events of budgetary, financial and proprietary management in the direct municipal entities;

Coordinate the guidance, supervision, inspection and evaluation of the activities of the Direct Municipal Government's Accounting Subsystem, suggesting to the Chief Accountant the issuance of norms seeking uniformity in their operation.

Propose to the Chief Accountant challenges to Municipal Government management actions that could have an impact on the meeting of legal deadlines for the obligatory financial statements;

018868 CG/CTG/CSC Accounting Studies and Systems Coordination

Coordinate, guide, supervise, inspect and evaluate the activities of the Computerized Accounting Systems;

Analyze suggestions for implementation of new controls, establishment of parameters and comparisons in the Computerized Accounting Systems;

Guide, review and propose modifications in budgetary classification, defining the resulting control parameters in the Computerized Accounting Systems;

Propose to the Chief Accountant the integration of the Computerized Accounting Systems with other Municipal Government systems, coordinating the interaction with the respective managers;

Interact with Accounting Coordination and Accounting Data Coordination for the purpose of standardizing norms and procedures for the appropriate accounting recording of the acts and events of budgetary, financial and proprietary management in the direct and indirect Municipal Government entities by means of the Computerized Accounting Systems;

Accompany the publication of legislation that could influence the operation of the Computerized Accounting Systems and propose any necessary adaptations of the system;

Maintain up-to-date the operation and procedures manual of the Computerized Accounting Systems, disseminating the changes and updating, as well as offering training to the end-users.

018861 CG/CTG/CIC Accounting Data Coordination

Coordinate the preparation of the balance sheets of the Municipal Government indirect entities and prepare the Municipality's consolidated balance sheets, with a view toward rendering accounts for the Mayor's Administration, interacting with Accounting Coordination;

Prepare, publish and make available financial statements relating to the Fiscal Responsibility Law, taking into consideration the legal deadlines and alterations in the respective legislation;

Prepare the accounting statements according to the standards required by the National Treasury Secretariat, maintain up-to-date the accounting data in the information systems required by the Federal Government, and satisfy the other demands for Municipal accounting information;

Guide, supervise, inspect and evaluate the activities of the Municipal Government's indirect entities' Accounting Subsystem, suggesting to the Chief Accountant the issuance of norms seeking uniformity in their operation;

Propose to the Chief Accountant challenges to the Municipal Government indirect entities management actions that could have an impact on the meeting of legal deadlines for the obligatory financial statements;

Interact with Accounting Studies and Systems Coordination for the purpose of standardizing norms and procedures for the appropriate accounting recording of the acts and events of budgetary, financial and proprietary management in the indirect Municipal Government bodies and entities;

Interact with General Auditing for following up the General Auditing Reports in their accounting aspects;

Accompany, prepare and make available accounting statements showing the application limits of municipal funds in actions involving health, maintenance and development of teaching and other legal limits to be established;

Analyze requests for making available budgetary credits based on the financial surplus, excess tax collections and new funds relating to agreements of the entire Municipal Government, based on the accounting statements;

Satisfy the requests by the Federal and State Governments and other institutions for municipal accounting information;

Guide, supervise, inspect and evaluate the activities concerning the Contracts Module of the FINCON System, suggesting to the Chief Accountant the issuance of norms seeking uniformity in their operation.

014324 CG/ADG General Auditing

Guide, manage and supervise all General Auditing activities;

Translate the guidelines defined into objectives and goals to be achieved through the activities performed in its area of operation;

Follow up the carrying out of the planning of General Auditing work;

Study and propose to the General Controller guidelines for formulation of internal control norms;

Prepare and submit to the General Controller for approval the Annual Auditing Plan, carrying out its control and follow up;

Issue Audit Certificates.

018872 CG/ADG/SUP Support Division

Prepare the consolidation of reports of General Auditing activities;

Organize, update and maintain a file containing information referring to the tasks performed by the technicians (work folders);

Keep a file of the permanent folders of the entities and periodically evaluate the contents of these folders, for the purpose of maintaining them up-to-date;

Control the receipt of the actions of the Audit and Curator Committees;

Organize the General Auditing technical library;

Control the receipt of the Auditing Action Plans, preparing follow-up notifications in cases of non-compliance with deadlines;

Control the General Auditing chattels;

Receipt, updating, consultations and processing of cases in SICOP;

Perform typing and formatting of reports, official letters, rulings, memorandums and spreadsheets, among other documents;

Perform services involving report binding, fax transmission and obtaining Xerox copies;

Consolidate the General Auditing performance indicators;

Maintain up-to-date the information concerning work in progress and concluded in the General Controller's page;

Maintain up-to-date the performance indicators of its area.

018873 CG/ADG/APP Standardization and Research Advisory Council

Promote the preparation, updating and dissemination of manuals and norms, procedures and routines to be adopted in Audit activities;

Guide the application of procedures and techniques for performance of auditing actions, for the purpose of standardization of the work quality;

Maintain up-to-date the General Auditing Points Catalog;

Disseminate matters referring to Auditing and related matters;

Follow up and disseminate alterations in the norms relating to auditing, accounting and other areas of interest;

Prepare technical material for assistance in General Auditing work;

Promote studies and research on modern practices adopted in the auditing area, proposing to the Chief Auditor their application to General Auditing work;

Maintain up-to-date the performance indicators of its area.

018874 CG/ADG/PLA Audit Planning and Control Department

Prepare the work planning for the Auditing Subsystem according to guidelines issued by the Chief Auditor;

Supervise the performance of the planning by the areas;

Submit to the Chief Auditor for approval the planning and its alterations, with proper justifications;

Adjust the planning in accordance with the variations that occurred during the fiscal year;

Prepare and maintain up-to-date the risk evaluations of the municipal entities/bodies;

Follow up the requests for auditing made by means of Normative Acts;

Maintain up-to-date the performance indicators of its area.

018877 CG/ADG/AIN Internal Audit Department

Follow up the compliance with the Annual Internal Auditing Work Plan - PATAI;

Analyze in advance the reports referring to the work defined in the Annual Internal Auditing Work Plan - PATAI, and review the respective work folders, taking into consideration the technical quality, grammatical correction, textual cohesion and drafting standardization of the auditing points raised and in the work papers;

Check the compliance with the deadlines established for the Internal Auditors in the performance of the work requested by Municipal General Auditing;

Control the demand for information requested from the Internal Auditors by Municipal General Auditing;

Furnish periodic reports to General Auditing referring to the work performed by the Internal Auditors;

Evaluate systematically the Internal Auditors' performance;

Maintain up-to-date the performance indicators of its area.

014326 CG/ADG/COP Operational Auditing and Program Coordination

Carry out periodic evaluations of the internal control systems for expenses and revenues, proposing their optimization and improvement;

Evaluate the control and operational procedures in the supervision of service performance and material supplying;

Perform auditing of programs developed by the various municipal bodies/entities, referring to services for the citizens;

Check the implementation of security policies for information technology;

Perform auditing of construction works and engineering services carried out directly by the Municipal Government or by contractors;

Perform auditing of the payrolls of the Municipal Government's direct and indirect entities and foundations;

Carry out auditing work in the areas of its activities caused by denunciations or requests by the Mayor, General Controller, Occupants of the Municipal Secretariats and Presidents of the Municipal Government's indirect entities and foundations, as well as that requested by the Chief Auditor;

Maintain up-to-date the performance indicators of its area.

018862 CG/ADG/CAD Performance and Follow-up Auditing Coordination

Promote physical inspection of delivery of materials or performance of services contracted for by Municipal Government bodies/entities;

Promote physical inspection in storerooms and of property;

Check compliance with the physical and budgetary goals of the municipal bodies'/entities' Annual Work Plans, as well as evaluate the control procedures adopted for recording, follow-up and dissemination of the indicators utilized;

Check the services offered the citizens by the various Municipal Government bodies/entities;

Carry out auditing work in the areas of its activities caused by denunciations or requests by the Mayor, General Controller, Occupants of the Municipal Secretariats and Presidents of the Municipal Government's indirect entities and foundations, as well as that requested by the Chief Auditor;

Maintain up-to-date the performance indicators of its area.

018863 CG/ADG/CON Conformance Auditing Coordination

Carry out audits for the purpose of checking compliance with pertinent legislation in the management actions and operations of the municipal entities/bodies;

Perform auditing work in the processes involving Rendering and/or Taking Accounts in the Municipal Government bodies;

Carry out auditing work in the areas of its activities caused by denunciations or requests by the Mayor, General Controller, Occupants of the Municipal Secretariats and Presidents of the Municipal Government's indirect entities and foundations, as well as that requested by the Chief Auditor;

Maintain up-to-date the performance indicators of its area.

018864 CG/ADG/CEL Pre-Auditing Coordination

Analyze in advance the processes involving payment of expenses in conformance with the scope defined by the General Controller;

Propose to the Chief Auditor auditing work in processes involving expenses in which the need for this auditing was detected in the analysis for payment purposes;

Enter in the FINCOM system the data referring to payment of expenses;

Maintain up-to-date the performance indicators of its area.

016133 CG/CIG Norms and Management Information General Coordination

Submit to the General Controller:

Norms, routines and procedures to be implemented by the Municipal Government, with a view toward improvement of the internal control system, seeking uniformity of procedures;

Norms referring to the standardization of the processing of revenues and expenses, interacting with the bodies having jurisdictional authority in the Municipal Finance Secretariat and in other Municipal Government direct, indirect and foundation entities;

Prepare projects for implementation and maintenance of mechanisms for integrating the different administrative and budgetary systems that serve as supports for the Integrated System of Financial Supervision, Accounting and Auditing;

Analyze suggestions for implementation and perfecting the costing systems of the Municipal Government direct, indirect and foundation entities, as well as promote data entry uniformity in the Corporate Systems, for the purpose of developing cost indicators for the Municipal Government of the City of Rio de Janeiro and follow up the physical execution of the Government's priority projects;

Supervise technical studies by means of the surveying and analysis of the Internal Control Systems' data flows, with a view toward integration of the Municipal Management Systems;

Supervise interaction with other bodies of the Controller's Office in proposing norms for control referring to each area of activity, with a view toward improving the internal control system;

Coordinate technical studies, analyses and research in the internal control area, with a view toward improving performance not only of the control but also of the municipal administrators;

Supervise interaction with various bodies of the Controller's Office and the municipal administration for the purpose of carrying out maintenance and perfecting the Management Information System;

Coordinate the analysis and monitoring of compliance with physical targets of the government's priority programs and encourage the municipal government bodies in the implementation of a costing and physical-financial follow up system;

Prepare studies with a view toward establishing physical parameters to be introduced in the contracting performed by direct and indirect Municipal Government entities.

014328 CG/CIG/CNIO Normative, Guidance and Organizational Integration Coordination

Prepare internal control norms, routines and procedures to be implemented by the Municipal Government, through interaction with the other bodies of the Controller's Office, seeking uniformity of procedures;

Develop projects for implementation and maintenance of mechanisms for integration of the various administrative systems that serve as support for the Integrated System of Financial Supervision, Accounting and Auditing;

Prepare technical studies by means of the surveying and analysis of the Internal Control Systems' data flows, with a view toward integration and rationalization of the Municipal Management Systems;

Develop technical studies, analyses and research in the internal control area, with a view toward improving performance not only of the control but also of the municipal administrators;

Interact with other bodies of the General Controller's Office in proposing norms for control referring to each area of activity, with a view toward improving the internal control system;

Advise the directors of the General Controller's Office with reference to established procedures and routines and disseminate them among all the Municipal Government's direct, indirect and foundation entities.

016134 CG/CIG/CAC Cost Studies and Analysis Coordination

Interact with bodies of the Municipal Government of the City of Rio de Janeiro with a view toward the evaluation, perfecting, analysis and expansion of the cost systems of the Municipal Government of the City of Rio de Janeiro;

Perform analysis and monitoring of compliance with physical targets of the government's priority programs and encourage the municipal government bodies in the implementation of a costing and physical-financial follow up system;

Make suggestions involving the implementation and perfection of the costing systems of the Municipal Government's direct, indirect and foundation entities.

016135 CG/CIG/CAIG Management Information Studies and Analysis Coordination

Provide management information for the General Controller's Office and other strategic bodies of the Municipal Government Organization;

Interact with the various bodies of the Municipal Government of the City of Rio de Janeiro for the purpose of carrying out the maintenance and perfection of the Management Information System;

Consolidate the reports of relevant financial and economic risks and impacts resulting or not from the actions of the Controller's Office, with relation to the Pluriannual Planning, as well as its execution and control.

Publications:

PRE$TANDO CONTA$ (RENDERING ACCOUNT$)

This is a bimonthly informative publication with articles on outstanding events in the areas of public control, information technology, public administration, books and Fiscal Responsibility Law. The printed version of Pre$tando Conta$ has been published since July 1993.

CADERNOS DA CONTROLADORIA (NOTEBOOKS OF THE CONTROLLER'S OFFICE)

This is a quarterly publication on topics with repercussion the areas of control and public administration. Each volume reproduces talks by invited professional people or authorities in the series entitled Seminars of the Controller's Office.

FRAUDES & CORRUPÇÃO (FRAUDS AND CORRUPTION)

This is a bimonthly bulletin published between January 2001 and December 2004 in the format of dossiers, based on articles concerning frauds and corruption published in the Brazilian press, preceded by explanatory texts.

Management Rendering of Accounts - Complete and Simplified

The Municipal Government of the City of Rio de Janeiro is making every effort to continually improve the programs and activities developed by the institution as a whole. Its activities, means and ends contribute to the development and prosperity of our municipality.

By means of diversification of the forms of dissemination of the municipal government's accounts, every effort is demonstrated in promoting transparency of responsible public management, in complying with the rules of the Fiscal Responsibility Law, and mainly rendering accounts to the taxpayers.

In coherence with the argument made for the need for transparency in the public sector and in compliance with the Organic Law of the Municipality of Rio de Janeiro - art. 97, which provides for the Municipality's accounts to be annually available for any taxpayer to examine and evaluate, the Municipal Government of Rio de Janeiro considers it indispensable to demonstrate what its activities involve and how they are developing, in a Simplified Rendering of Accounts.

The Simplified Rendering of Accounts emphasizes the need for the control system to assume its social role, furnishing management information that is clear, objective and appropriate for the citizens' needs, thus promoting the quality and comprehension of the information furnished.

This report contains special characteristics, since it includes account movement and transactions as required by Supplementary Law nº 101 of May 4, 2000 - Fiscal Responsibility Law - LRF. Aiming at transparency in municipal public administration, and utilizing data extracted from its Management Information System - SIG, the Municipal Controller General's Office - CGM, demonstrates in a simple way where the public funds of the City of Rio de Janeiro come from, how they are utilized and what types of actions and contributions they offer society. The data presented refers to the fiscal years 1998-2002. From this aspect, the presentation of some outstanding items is fundamental for showing the economic, proprietary and financial situation of the Municipality of Rio de Janeiro.

Fiscal year 2002 of the Municipal Government of the City of Rio de Janeiro presents some peculiarities with respect to budgetary compliance. Beginning with this fiscal year, the Municipality's budget began to treat the Municipal Government as a whole, without including any longer intra-governmental transfers in budgetary performance, as was already occurring in other governmental spheres.

Alterations were also made in the structures of the functional-programmatic classification codes and of the nature of expenses (in compliance with Administrative Directive nº 42 of the Federal Budget Secretariat and Inter-Ministerial Administrative Directive nº 163 of the National Treasury Secretariat and of the Federal Budget Secretariat, respectively).

With these observations, we are emphasizing the effective practice of accountability that results from the obligatory rendering of accounts, it being governments' duty to identify the total cost of their actions - including all the expenditures involved in the Government's actions. It is not enough to transform the budget into a transparent instrument, when discussed in a legitimate way with the participation of society, if the rendering of accounts for the citizens is not a simple and easily understood document.