DECRETO Nº 61386, DE 19 DE SETEMBRO DE 1967. Dispõe Sobre a Implantação Dos Sistemas de Administração Financeira, Contabilidade e Auditoria; Instala as Inspetorias Gerais de Finanças e Fixa Sua Estrutura e Atribuições, e da Outras Providencias.
DECRETO Nº 61.386, DE 19 DE SETEMBRO DE 1967.
Dispõe sôbre a implantação dos Sistemas de Administração Financeira, Contabilidade e Auditoria; instala as Inspetorias Gerais de Finanças e fixa sua estrutura e atribuições, e dá outras providências.
O PRESIDENTE DA REPÚBLICA, usando das atribuições que lhe confere o artigo 83, inciso II, da Constituição, e de acôrdo com o disposto nos artigos 22, 23 e 30 do Decreto-lei nº 200, de 25 de fevereiro de 1967;
CONSIDERANDO que a Reforma Administrativa, ao dispor sôbre as atividades auxiliares de administração, determina sejam elas organizadas sob a forma de sistemas;
CONSIDERANDO que efetivamente essa é a maneira de assegurar a descentralização executiva dessas atividades, sem prejuízo da orientação e contrôle a que devem estar submetidas;
CONSIDERANDO, ainda, que a implantação dêsses sistemas é necessária para chegar-se a um dimensionamento preciso dos órgãos centrais da administração pública;
CONSIDERANDO, de outro lado, que é necessário aperfeiçoar os mecanismos financeiros, inclusive para possibilitar o pagamento pontual dos compromissos contratuais do Govêrno, como comprador ou contratante;
CONSIDERANDO, finalmente, ser de tôda conveniência que cada órgão público proceda à contabilização de suas despesas, passo inicial para que se promova a reforma dos instrumentos de contrôle do serviço público, dando-lhe meios para acompanhar os níveis de rentabilidade dos órgãos que o integram,
DECRETA:
Fica criada, em cada Ministério Civil, a respectiva Inspetoria Geral de Finanças, nos têrmos dos artigos 22 e 23 do Decreto-lei nº 200, de 25 de fevereiro de 1967, a qual, como órgão setorial dos Sistemas de Administração Financeira, Contabilidade e Auditoria, superintenderá a execução dessas funções no âmbito do respectivo Ministério.
À Inspetoria...
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