DECRETO Nº 72579, DE 07 DE AGOSTO DE 1973. Dispõe Sobre a Auditoria Externa de Projetos Financiados Com Recursos Oriundos do Exterior, e da Outras Providencias.
DECRETO Nº 72.579, DE 7 DE AGOSTO DE 1973.
Dispõe sobre a auditoria externa de projetos financiados com recursos oriundos do exterior, e da outras providências.
O PRESIDENTE DA REPÚBLICA, usando da atribuição que lhe confere o artigo 81, itens III e V, da Constituição,
DECRETA:
É da competência privativa do Ministério da Fazenda a auditoria externa de projetos financiados com recursos oriundos do exterior e administrados por órgãos e entidades do pode público federal, estadual e municipal, quer na condição de mutuárias, quer na de executores.
§ 1º A Inspetoria Geral de Finanças do ministério da Fazenda, como órgão central do sistema de contabilidade, administração financeira e auditoria, compete realizar os trabalhos definidos neste Decreto, emitindo o competente certificado de auditoria.
§ 2º Os trabalhos produzidos pelos exames de auditoria fornecerão informações básicas no sentido de bem definir, quanto à entidade mutuária:
I - a posição financeira;
II - a organização administrativa;
III - a eficiência dos mecanismos de controle interno.
O Ministério da Fazenda poderá contratar os serviços necessários ao desempenho da execução de auditora de recursos externos, obedecidas as normas legais.
Fica instituído, na Inspetoria-Geral de Finanças do Ministério da Fazenda, o Fundo Especial de Auditoria - AUDIRE, de natureza contábil, ao qual serão recolhidos recursos não orçamentários destinados a custear despesas relacionadas as atividades específicas de auditoria de projetos financiados por recursos externos.
O Ministro da Fazenda promoverá os atos necessários à execução deste...
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