Systems - Public Accounting System. The System Should Register And Control Information Of A Budgetary, Extra-Budgetary, Financial And Patrimonial Nature, With Functionality For The Preparation And Control Of Budgetary Planning And Its Execution. In Addition, It Must Be Up To Date With Brazilian Accounting Standards Applied To The Public Sector, The Mcasp (Accounting Manual Applied To The Public Sector), The Mdf (Tax Statements Manual) And Other Legal Requirements. The System Must Record Acts And Facts Related To Budgetary Administration, Minimally Controlling And Evidencing: - Operations Carried Out By Powers And Bodies And Their Effects On Assets, Rights, Obligations, Revenues And Budgetary Or Patrimonial Expenses; - Budget Resources, Changes Resulting From Additional Credits, Expected And Collected Revenues And Expenses Committed, Settled And Paid To Account For These Resources And Their Respective Availability; - The Asset Situation And Its Effective Or Potential Variation, Subject To Applicable Legislation And Norms; - The Necessary Information To Support The Calculation Of The Costs Of Programs And Public Administration Units; - The Application Of Agreement Resources And The Execution Of Contracts; - Operations Of A Financial Nature Not Included In Budgetary Execution, Which Result In Debits And Credits; - The Origin And Destination Of Resources Legally Linked To The Specific Purpose; - Intragovernmental Operations, With A View To Excluding Duplicities In The Determination Of Limits And The Consolidation Of Public Accounts; The System Must Issue The Accounting Statements And Tax, Budgetary, Patrimonial And Financial Reports And Statements Provided By Law. The Issuance Of The Journal, General Ledger And Accounting Balance Sheet, Individual Or Consolidated, Must Conform To The Chart Of Accounts Applied To The Public Sector Established By The Standards, Systems - Fiscal Transparency Portal. The Transparency Portal Must Ensure That Society Has Access To Information On Budgetary And Financial Execution, In An Electronic Medium That Allows Broad Public Access, In Accordance With The Provisions Of Item Ii Of `Par` 1 Of Article 48, Of Complementary Law No. 101 Of 2000 And Specific Rules Of The State Court Of Auditors. The Information Must Be Made Available In Real Time And Be Detailed, Subject To The Provisions Of Decree 10,540/2020. Provision In An Electronic Format For Public Access Must: - Apply Technological Solutions That Aim To Simplify Processes And Procedures For Providing Services To Citizens And Provide Better Conditions For Sharing Information Through Open Data; - Observe The Personal Data Processing Requirements Established In Law No. 13,709, Of August 14, 2018. The Transparency Portal Must Allow, Directly Or Through Integration With Other Structural Systems, The Availability In An Electronic Medium That Allows Broad Public Access, At Least, Of The Following Information Relating To The Acts Performed By The Managing Or Executing Units: Regarding Expense: - Data Regarding Commitment, Settlement And Payment; - The Budgetary Classification, With The Specification Of The Budgetary Unit, The Function, The Subfunction, The Nature Of The Expenditure, The Program And The Action And The Source Of Resources That Financed The Expenditure, In Accordance With The General Rules For The Consolidation Of P Accounts
