National Treasury Secretariat’s performance management of public finance

Assistance on the definition of a Taxonomy for the Brazilian Public Sector Accounting and Fiscal Information System – SICONFI.

» Hire a consultancy firm, with extensive experience in the definition, implementation, training and supervision of the usage of taxonomies utilizing XBRL or XBRL GL standards, adhering to the rules and regulations of the XBRL international consortium. The taxonomy will serve, primordially, the Brazilian Government, and will be managed by the STN.

» The taxonomy must be presented as a data dictionary, containing the definitions of all information collected by SICONFI. This data dictionary must allow the adaptation of the Chart of Accounts (accounting Layer), the linear definition of all necessary elements (definition layer) and the description of the relationships between them in the composition of each report (reports layer).

Project Objectives

2

Key Outputs

3

Product Time (days)

% of total contract

valuea) Formal training on XBRL (2.1 Specification, XBRL

Dimensions 1.0 and other modular XBRL Specifications) and XBRL Global Ledger (XBRL GL) covering both from a business and a technical perspective, for a maximum target audience of 25 people per session. This product will include:

b) • Materials – slides, reference materials, fragments of XBRL and XBRL GL taxonomies and instances used for demonstrations and exercises, etc.

c) • Delivery of the training.

10 7

Report on the definition of the XBRL taxonomy architecture applied for the National Treasury. The report will include recommendations on the key features of the taxonomy architecture, including a specific focus on the harmonization of information captured from different government levels and in different forms.

30 15

4

Product Time (days)

% of total contract

valueReport on the representation of the COA (PCASP). This product will include:

• A prototype that illustrates how the PCASP would be represented both with XBRL GL and as an XBRL taxonomy:

• Actual taxonomy files and instance documents that support each alternative

• A demonstration of the technical solutions available to represent the mappings between the PCASP and the reports in each alternative

• A report outlining the pros and cons of the two approaches and the final recommendations.

45 5

Report on best practices and consultant’s suggestions for the creation of processes and templates to support data collection/modeling, harmonization and contextualization activities in order to transfer the knowledge to the STN staff

90 32

Key Outputs

5

ProductTime

(days)

% of total contract

valueCreation of COA (PCASP) representation and reporting taxonomies, sample instance documents and mappings between COA and reports: execution and knowledge transfer to the Treasury staff. The reporting taxonomies should include: i) the Fiscal Responsibly Law reports (RREO, RGF and QDCC); ii) DCASP reports (“Balanço Orçamentário, Balanço Patrimonial, Balanço Financeiro, DVP, Demonstração do Fluxo de Caixa, DMPL, DRE”); iii) Revenue and Expenditure reports on pre-commitment; commitment and payment stages, such as: Demonstrativo de Estatísticas de Finanças Públicas – DEFP (Demonstrativo de Operações do Governo, Demonstrativo de Fontes e Usos de Caixa, Receitas, Despesas, Transações com Ativos e Passivos, Balanço Patrimonial, Ganhos e Perdas em Ativos e Passivos, Outras Variações no Volume de Ativos e Passivos, Dispêndios por Funções de Governo).

120 7

Definition of templates for the creation of Taxonomy Implementation Guides and other artifacts to support users in the implementation of the taxonomies and the creation of instance documents. This product will include a formalized approach to the communication of validation rules in the different validation layers defined in the taxonomy architecture and in other artifacts that may be used to communicate rules that cannot be expressed within the taxonomy itself, if any.

140 7

Key Outputs

6

Product Time (days)

% of total

contract value

Creation of Taxonomy Implementation Guides for specific reports: execution and knowledge transfer to the Treasury staff. 160 7

Development of processes for the maintenance of the taxonomy, versioning, migration to new releases of the forms. 180 7

Key Outputs

Reports that are part of it:– Balanço Orçamentário;– Despesas por Função e Subfunção;– Receita Corrente Líquida;– Resultado Primário e Nominal;– Restos a Pagar por Poder e Órgão; – Receitas e Despesas com Manutenção e Desenvolvimento

do Ensino (LDB); – Receita de Impostos e das Despesas Próprias com Saúde

(Port. STN); – Receitas de Operações de Crédito e Despesas de Capital

(final exerc.); – Projeção Atuarial do Regime Próprio de Previdência Social; – Receita de Alienação de Ativos e Aplicação dos Recursos.

Relatório Resumido da Execução Orçamentária

Relatório Resumido de execução Orçamentária - RREO

7

• Relatório de Gestão Fiscal – RGF

– Despesa com Pessoal;

– Dívida Consolidada;

– Garantias e Contragarantias;

– Operações de Crédito;

– Disponibilidade de Caixa;

– Restos a Pagar.

RGF Reports

Relatório de Gestão Fiscal

8

Other Tables and Reports

Demonstrações Contábeis Aplicadas ao Setor Público – DCASP:Balanço Orçamentário;Balanço Patrimonial;Balanço Financeiro;Demonstração das Variações Patrimoniais – DVP;Demonstração de Fluxo de Caixa;Demonstração das Mutações do Patrimônio Líquido – DMPL.

Demonstrativo de Estatística de Finanças Públicas – DEFP: Demonstrações de Operações do Governo; Demonstrativos de Fontes e Usos de Caixa; Demonstrativos de Receita e Despesa; Transações com Ativos e Passivos; Balanço Patrimonial; Ganhos e Perdas em Ativos e Passivos; Outras Variações nos Volumes de Ativos e Passivos; Dispêndios por Função de Governo.

Quadro dos Dados Contábeis Consolidados – QDCC Cadastro das Operações de Crédito – COC Plano de Contas Aplicado ao Setor Público – PCASP

9

Tables and Report Links

10

RREO – Report Model worth for 2012:http://www.tesouro.gov.br/legislacao/download/contabilidade/AnexosMDF4_ParteIII(RREO).xlsRGF - Report Model worth for 2012:http://www.tesouro.gov.br/legislacao/download/contabilidade/AnexosMDF4_ParteIV(RGF).xlsQuadro dos Dados Contábeis Consolidados – QDCC: http://www.tesouro.gov.br/estados_municipios/download/QDCC_2010_SISTN.xlsCadastro das Operações de Crédito – COC:http://www.tesouro.gov.br/hp/downloads/MIP.pdfDemonstrações Contábeis Aplicadas ao Setor Público – DCASP:http://www.tesouro.gov.br/legislacao/download/contabilidade/ParteV_DCASP2011.pdfDemonstrativo de Estatística de Finanças Públicas – DEFP:http://www.tesouro.gov.br/legislacao/download/contabilidade/ParteVIII_DEFP.pdf

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SICONFI Project

SICONFI• Manager

Interface• Statistis• Validator• Downloads

STN Reports• Statistics• PPPs• Public Debt• Consolidated Debt

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TaxonomyMDF

QDCCDCASPPCASP

ConsultasSICONFI

• RGF, RREO, COC

• Anual Balance Sheet

STNManuals

and Regulation

s

SICONFI

IT Departments

Departments

FiscalModule

DataWarehouse

Business Reports

Viewer

Default System SIAFIC

PCASP

RREORGFDCASP

SIAFIC Editor SICONFI

SICONFICertifyer

Web Services

Style sheets

SIAFI

SIEST

Bacen

STN Users

Taxonomy

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