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MAP – Multiannual Plan

Find out that the Law establishes the guidelines, objectives and goals regionally for state public administration and recommendations of revenue for a 4-year period. Would you like to know more about how the decisions on investment are made by the government and how to take part? Click here.
It’s also worth mentioning that it’s also possible to follow up the tax and financial goals of the MAP every quarter.



Under the terms of the Constitution of the State of Ceará, art. 203 states that: Art. 203.: The State will organize its financial activities according to laws of initiative of the Executive Power, covering: I – multiannual plan; II – budgetary guidelines; and III - annual budgets. §1 The multiannual plan, edited by law, will encompass the guidelines, objectives and goals of the state financial policy for the capital expenditure and others caused by them for the accomplishment of long-duration programs, will be expressed in a regionalized fashion, having as sizing elements the metropolitan area and micro-regions, aiming to reduce internal inequalities and using as criteria, for better allocation of resources, public needs, taking into consideration the following rules: I – the plan will contain achievable projections in the period of four years for the whole and harmonic development of all the Cearense space; II – the message from the Executive Power must enter the Assembly by no later than September 30th, the year before the initial financial year included in its validity; III – after receiving the project, the Assembly will determine the extraction of single figures, directing them to exams and offers of suggestions coming from the micro-regions and metropolitan area, who must assure the public participation, through its representative entities, submitting them to the analysis of its respective advisory board, which must be entered in no later than 45 days. IV – the project, with all modifications submitted by technical commissions will be issue at hand, with voting concluded, must be returned to sanction by the end of the legislative session of the year before the initial financial year included in its validity and approved by vast majority. V – after the period mentioned on item III has elapsed, technical commissions must offer an opinion of all reformulations deemed relevant in no later than 15 days; VI - (Withdrawn). §2 The Law of Budgetary Guidelines will define the goals and priorities deducted from the multiannual plan, to be applicable in the execution of administrative tasks in general, capital expenditure for the subsequent financial year included, will guide the elaboration of annual budgetary law, provided that the chronological order forecast on the multiannual plan is assured, will provide on the modifications on tax law and will establish the political guidelines for compliance by official financial agencies, respecting the following norms: I – the bill for Budgetary Guidelines must be forwarded by the Executive to the Assembly by no later than May 2nd of the year previous to the validity of the subsequent annual budget; II – the elaboration must be concluded in until 60 days, provided that a vast majority for its approval is respected, as well as everything else by the norms of the legislative process; III – the Executive Power will publish, in no later than 30 days, after the expiration of each bimester, a summarized report for the budgetary implementation, offering clarification which might be requested by the Legislative Assembly or the Court of Auditors; IV – the State plans and programs will be developed, reflecting both regional and sectoral conformations, in accord with the multiannual plan, being approved by the Assembly, who will assure its compatibility. §3 The Annual Budgetary Law will encompass: I – the tax budget related to State Powers, Public Ministry, funds, bodies and entities connected to direct and indirect administrations, including the legally instituted foundations run by the Public Power; II – the budget for investment of the companies, directly or indirectly owns most of the social capital with right to vote; III – the budgets mentioned on items I and II, compatible with the multiannual plan, will have as a primary goal the destruction of micro-regional inequalities, and the governmental action included in the process of harmonic development of the metropolitan area and micro-regions, in quantities that are proportional to the figure of populational needs; IV – the budget for social security, covering all entities and state bodies linked to it, direct or indirect administration, including funds and foundations originating from the State or run by it; V – the bill for Budgetary Guidelines must be forwarded to the Legislative, accompanied by a regional statement on the effect over the revenues and expenditures resulting from exemptions, amnesties, redemptions, subsidies and benefits from financial, tax or credit natures; VI - the bill for Budgetary Guidelines must be submitted to the Executive by the Legislative Assembly, respecting the maximum deadline of 75 days from the beginning of its validity, and complying with the norms related to the bill, attached to the ones in this chapter; VII – the resources which run out of corresponding expenditures, resulting from veto, amendments or rejection of the project for annual budgetary law, may be used, as appropriate, upon special or supplementary credit, with prior and specific authorization from the law.



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