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Committee of Result-Oriented Management and Tax Management – COGERF

The Committee of Result-Oriented Management and Tax Management – COGERF, ruled by the State Decree nº 32.173/2017, has as its propositions the importance of effective tax management and the result-oriented administration in the fruition of the government’s engagement on promoting the well-being of Cearense people; the need of having tax plannings that preserves the conditions so that the Policies, Action Plans and Governmental programs are achieved; the complex evolutive process of public revenues and expenditure, as well as its intersectoral characteristics; and finally, the obligation of preserving the State’s credibility in the management of public accounts. The COGERF is composed of State Secretaries who gather to assist the Governor, define guidelines and measures to be followed by the bodies who form the state administration and having the following as goals:

  • assuring the sustainable financial balance of the State Treasury, the achievement of tax goals of primary result, as well as legal and constitutional commitments;
  • consolidating the result-oriented management model;
  • raising the efficiency, the effectiveness and efficacy of the state administration;
  • assuring the compliance of the items available on the Fiscal Responsibility Law;
  • contributing to the preservation of the interests available on the public policies of the State;
  • following the results of the financial and payment schedules.

The following are assignments of the Committee of Result-Oriented Management and Tax Management – COGERF:

  • elaborating on studies and proposing to the Chief of Executive Power the measures for expenditure on personnel, other recurring expenditures, capital expenditure and public debt;
  • setting up guidelines, following and defining measures related to the administrative organization of the State Government, public cost control and reduction, the performance of result-oriented management, tax management, accounts management and the management of public investments of the State;
  • promoting adjustments on the operational plan of bodies and entities of the direct and indirect administration that do not agree with the guidelines and strategies defined in the government policies and plans;
  • defining and following the financial limits, compatible with the maintenance of the balance of the State Treasury for the execution of expenditures of bodies and entities of the state public administration which might receive resources for the account of allocations of the State General Budget;
  • giving opinions on credit operations and financial reflections originating from the creation, merger or  split of bodies, entities and special funds and the qualification of entities as social organizations which might imply in an increase on spending for the State Treasury;
  • designing the financial and payment monthly schedule, as stated on articles 8 and 13 of Complementary Federal Law nº 101, May 4th, 2000, making it compatible with the Summarized Report for Budgetary Implementation (SRBI).

The COGERF consists of the following members:

  • The Secretary for Planning and Management;
  • The Secretary for Finance;
  • The State Secretary Chief-of-Staff;
  • The State Prosecutor General;
  • The State Secretary Chief of Controllership and Ombudsman.

For the accomplishment of its objectives, the COGERF counts on support of an Executive Financial Secretary (SEPLAG Coordination) and an Executive Tax Secretary (SEFAZ Coordination) and the following technical groups:

  • Technical Group of Result-Oriented Management – GTR (SEPLAG Coordination):

         They assist the COGERF on matters related to the performance of programs, institutional management and the achievement of goals and governmental results.

  • Technical Group of Tax Management – GTF (SEFAZ Coordination):

         They assist the COGERF on matters related to tax management and the achievement of constitutional legal goals and commitments previously defined.

  • Technical Group of Accounts Management – GTC (CGE Coordination):

         They assist the COGERF on matters related to expenditure management and compliance with financial cost limits.

  • Technical Group of Public Investment Management – GTI (IPECE Coordination):

         They assist the COGERF on matters related to the feasibility, priority, selection and assessment of results achieved and the impact of investment projects. Source: State Decree nº 32173, March 22nd, 2017 (Official State Gazette, March 24th, 2017).



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