BRAZIL MINISTRY OF FINANCE Federal Secretariat of Internal

BRAZIL MINISTRY OF FINANCE Federal Secretariat of Internal Control Programs Evaluation • Mário Falcão Pessoa

Multi-Year Plan (PPA) Organization WHAT/ WHAT FOR? WHO? Agents Objectives PPA/BUDGET PPA WITH WHAT? Resources FINANCE MANAGER

Organization of the Internal Control System of the Executive. Accomplishment of Evaluation. Governmental Programs FSC Budget Accomplishment Evaluation Federal Public Management Evaluation

Expenditure Group - R$ millions • Currente – Personnel – Interest and debt liability – Others 304. 432 59. 483 70. 299 174. 649 • Capital – Investments – Inversions – Amortizations 640. 769 18. 269 14. 963 607. 537 • Reserve for Contingencies • Total 5. 001 950. 202

Budget 2001 - Resp. FSC • Fiscal e Security • Investments • Programming - R$ 912. 669 millions - R$ 13. 576 millions - R$ 23. 546 millions • Total - R$ 949. 791 millions

ABC Curve of Programs Hierarchizing (Relevancy, Materiality, Criticism) $ 100% 95% 80% C B Asymetric A Systematic 20% 50% A = Essential Programs B = Relevant Programs C = Coadjuvant Programs 100% 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)

FSC ACTIVITIES CHART HIERARCHIZI NG BUDGET ACTION PE PO PAC AUDIT SHAPE PRODUCTS Internal Controls Essential Summary Program Period Description Strategy Budgeting Financing Stage Capital Fiscal and Security Required Action -Procedure -Questionnaire Indications Relevant Criteria Previous Program Fiscal Year Priorities Indicatives -Materiality -Risk Investment People Goods and Services Supervision Operational Critical Points Action Technical Note Memo Office SISAC Card INSPECTION Samples -Process -Unit -Others Report Process Evaluation Management. TC/PC (Audit Court+Results Court+ Consolidation) External Resources Audit (Finance Resource) Programs Evaluation (Multi. Year Plan) Object Location Cost -Historic Regul ation Judicial Proceeding BGU (President Bills) Term Audit Court Specification Coadjuvant Programmatio ns Present Program Fiscal Year Period Counterpart Note Objective Legality Personal Analysis

GENERAL SPACIAL DISTRIBUTION Pacific Ocean Atlanfic Ocean

PARANÁ – SAMPLE REGIONAL DISTRIBUTION

Habitation Program Inspection Habitational Unit Built House made of gross sand (saibro) previously inhabited

PROJECT CRITICAL WAY GOAL PC 4 PC 3 desvio PC 2 PC 1 jan PHASE 1 mar PHASE 2 jun FPHASE 3 set PLANNED WAY REAL WAY PROBABLE WAY CORECTED WAY PHASE 4 dec Control action benefít

Confirmation Types • Programs – Object – Term – Cost – Budget – Specification – Legislation – Objective – Counterpart • Management – Adequacy Controls – Legality – Efficacy – Efficiency – Effectiveness – Economical – Quality

Ministério of Finance Federal Secretariat of Internal Control Audit Directory of Social Programs PROGRAM OF ERADICATION OF THE AEDES AEGYPTI

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 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.

Plan of Eradication of the Aedes aegypti (Municipal Level) -. Inseticide/ Larvicide Entomologic Vigilance Fighting Actions Epidemiologic Vigilance Vehicles and Equipment

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 awar of the clarifying and mobilization campaigns, through local inspections and interviews with the residents.

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 quarte

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 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 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 EXTRACT UNIVERSE 1 -Dengue Obit 498 2 -Dengue 3 -Focus 4 -Vigilance TOTAL SAMPLE 91 790 131 1. 008 164 541 127 2. 837 513

TWO KINDS OF PROBLEMS a) Technical Order and b) Irregularities

TWO 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 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 AND CONSIDERED 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 AND ENTOMOLOGIC ACTIONS EXTRACT UNIVERSE MORE LIKELY 1 498 170 2 790 220 3 1. 008 406 2. 296 (100%) 796 (35%) TOTAL

SATISFACTORY FIGHTING ACTIONS AND ENTOMOLOGIC AND EPIDEMIOLOGIC VIGILANCE EXTRACT UNIVERSE MORE LIKELY 1 498 105 2 790 139 3 1. 008 317 2. 296 (100%) 561 (24%) TOTAL

Results 1999/2000 • • • Extract 1999 1 91 2 131 3 164 4 127 Total 513 2000 162 102 173 76 513 Increment 78% -22% 5, 5% -40%

Characteristics of the UG • Expenses: – up to R$ 1 million – from R$ 1 to R$ 100 millions – from R$ 100 millions to R$ 1 bi – over R$ 1 bi - 386 units – Total - 1. 016 units 435 units 164 units 31 units

To contact FSC • www. sfc. fazenda. gov. br • sfcdg@fazenda. gov. br • SAS quadra 1, Bloco A, 9 o. Andar - edifício Darcy Ribeiro, Brasília-DF • 061 -412 -7116