Decreto nº 10.360 de 21/05/2020. Dispõe sobre a forma de identificação das autorizações de despesas relacionadas ao enfrentamento de calamidade pública nacional decorrente de pandemia e de seus efeitos sociais e econômicos.
DECRETO Nº 10.360, DE 21 DE MAIO DE 2020
Dispõe sobre a forma de identificação das autorizações de despesas relacionadas ao enfrentamento de calamidade pública nacional decorrente de pandemia e de seus efeitos sociais e econômicos.
O PRESIDENTE DA REPÚBLICA, no uso das atribuições que lhe confere o art. 84, caput, incisos IV e VI, alínea "a", da Constituição, e tendo em vista o disposto no art. 5º, parágrafo único, da Emenda Constitucional nº 106, de 7 de maio de 2020,
DECRETA:
As autorizações de despesas relacionadas ao enfrentamento de calamidade pública nacional decorrente de pandemia, de que trata o art. 1º da Emenda Constitucional nº 106, de 7 de maio de 2020, observarão os seguintes critérios:
I – as programações orçamentárias cuja finalidade seja exclusivamente o enfrentamento da covid-19 e de seus efeitos sociais e econômicos deverão conter o complemento "covid-19" no título ou no subtítulo da ação orçamentária, sem prejuízo de sua combinação com o marcador de que trata o inciso II;
II – as autorizações de despesas constantes da Lei nº 13.978, de 17 de janeiro de 2020, e de seus créditos adicionais abertos, que sejam direcionadas ao enfrentamento da covid-19 e de seus efeitos sociais e econômicos, mas constem de programações orçamentárias que não se destinem exclusivamente a essa finalidade, deverão receber marcador de plano orçamentário cuja codificação será iniciada por "CV"; ou
III – as demais autorizações de despesas relacionadas ao enfrentamento da covid-19 e de seus efeitos sociais e econômicos que não puderem, por razões técnicas devidamente justificadas, ser identificadas na forma definida nos incisos I e II, deverão ser identificadas na forma a ser definida pela Secretaria de Orçamento Federal da Secretaria Especial de Fazenda do Ministério da Economia e disponibilizadas para acesso público em sítio eletrônico.
§ 1º Além das hipóteses previstas no caput, para fins do disposto no parágrafo único do art. 5º da Emenda...
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