Antecedentes
Federal Roads Maintenance and Restoration Project – PREMEF, registered in PNUD under number BRA 06/024, aims to enhance transparency of public administration, and counts with 9.10 product, which targets to improve Central Government, States and municipalities fiscal information processes.
In this sense, Siconfi Project, which aims to implement Brazilian Public Sector Fiscal and Accounting Information System – Siconfi, contributes to achieve PREMEF goals, since it intends to bring together in a single environment fiscal and accounting information from federated units. It also helps the implementation and improvement of policies, processes, mechanisms and legal instruments necessary to develop the productive sector competitiveness and obtain a more equitable and sustainable growth for the country.
Law 101, from May 4, 2000 (Fiscal Responsibility Law), in its Chapter IX, created the transparency tools actually enforced in Brazil, becoming a historic standard of responsibility in Brazilian fiscal management. Namely, the Budgetary Execution Summarized Report (RREO), the Fiscal Administration Report (RGF) and the Consolidation of Public Accounts, among other reports, are the most important managerial tools for social control of the main elements of public expenditure and the debt amount of the three levels of government.
Aiming to gather the aforementioned fiscal data from all federating units in one environment, Caixa Econômica Federal – Caixa developed (in partnership with the National Treasury) an accounting data collection system known as SISTN, directed to the transmission of intergovernmental data.
However, the passage of the Law 131 in May 27, 2009, has broadened transparency tools beyond the managerial reports mentioned above. The concept of transparency is now grasped as delivery of detailed data on budgetary and financial execution through real-time electronic media of public access, for full social knowledge and monitoring. Such a broadening of information available for social control is happening in the context of a national process of convergence to public fiscal and accounting statistics international standards.
In this context, in its current shape, SISTN does not fulfill technical requirements to the safe and timely processing of a larger data flow. As a result, it is necessary to develop a new automated mechanism of data transfer among federating units. It should also be taken into account the current discussion of the Senate Bill 229/2009 in the National Congress, proposing deeper changes in the national regulation of public finance by means of modifications in Law 4,320/1964 and the Fiscal Responsibility Law itself. Thus, the necessity of automation and standardization of fiscal and accounting data flows becomes evident.
In this scenario, the National Treasury Secretariat (NTS) defined as its strategic objective a data collection and dissemination system aiming on the identification of methodologies, processes and opportunities to improve public management transparency and resource management, as well as assisting decisions in medium and long terms.
Considering the size, variety and complexity of the financial reports models used by Central Government, States and Municipalities to elaborate their financial and accounting reports, NTS has decided to adopt a technology that could mitigate these difficulties while allowing for the standardization of the data collection, treatment and the use of all sources by NTS. National Treasury opted for the Extensible Business Reporting Language (XBRL) standard, an information transfer mechanism that is supported in a number of different international experiences.
In order to implement the XBRL standard, it is necessary to define a specific taxonomy that respects the Brazilian legislation and that adopts principles and directives in accordance to the reality of the different public entities which will make use of the Brazilian Public Sector Fiscal and Accounting Information System – Siconfi, which is being developed.
It is worth noting that the NTS opted for a taxonomy with a mixed architecture, with part represented by XBRL-GL (Global Ledger) and part represented by XBRL-FR (Financial Reporting). Taxonomy definitional layer has already been structured.
Siconfi, in its first phase, which started in April 2014, allowed federative units to send information relating to consolidation of annual accounts by downloading/uploading spreadsheets, built on XBRL-FR taxonomies. Collected statements were related to Annual Balance for the year 2013. Further, conditions for the gradual submission of other reports and statements of all public authorities and levels of government will be created.
The second stage, which is expected to start in 2015, consists of sending a set of information about the accounting and budget execution, in standard set by the National Treasury, entitled Accounting Balances Matrix - MSC. This matrix will be constructed in accordance with PCASP, their attributes, institutional classifications and balances.
MSC information will be sent via internet monthly by federative units, based on data from its own Integrated System of Accounting and Financial Administration - Siafic.
From the intersection of information collected through the MSC with auxiliary tables, standardized by the NTS, Siconfi will generate the reports and statements required by the LRF, and will present those reports and statements for the responsible for validation purposes.
The whole process of generation, transmission, validation of MSC, and also its conversion into reports and statements was assessed by the NTS team regarding the best format. Among other points, were taken into account the minimum impact on the federative unit and the adaptability of the process to the natural evolution of our manuals (MCASP, MDF and PCASP). After making use of prototypes, the team decided to use the XBRL GL taxonomy to represent the MSC and also the business rules necessary for its conversion into reports and statements.
Deberes y responsabilidades
Project Objectives
Hiring a consultant with proven experience in XBRL GL taxonomy and XBRL FR to develop the first release of accounting balances matrix to be represented as XBRL GL taxonomy, in line with taxonomy architecture previously defined by STN. It is also included in these terms of reference the development of the matrix accessory files, identified as linkbases and master files, and the development of appraisal reports for the construction of the entire process of receiving, validating and converting MSC into reports.
Consultant should respect rules and determinations of XBRL International consortium, defining agency of that standard in the world. Taxonomy must primarily serve Brazilian government and will be maintained by STN.
Key Stakeholders within the National Treasury
Taxonomy under development comprehends accounting, budgeting, financial, fiscal, credit operations and statistical concepts. These issues involve the following departments of the NTS:
- Department of Information Systems and Technology – COSIS (Coordenação-Geral de Sistemas e Tecnologia de Informação – COSIS);
- Department of Accounting Standards Applied to the Federation (Coordenação-Geral de Normas de Contabilidade Aplicada à Federação – CCONF);
- Department of Fiscal and Economic Studies (Coordenação-Geral de Estudos Econômico-Fiscais – CESEF);
- Department of Relations and Financial Analysis of States and Municipalities (Coordenação-Geral das Relações e Análise Financeira dos Estados e Municípios – COREM);
- Department of State and Municipal Credit Operations (Coordenação-Geral de Operações de Crédito dos Estados e Municípios – COPEM); and
- Department of Analysis and Information on Intergovernmental Financial Transfers (Coordenação-Geral de Análise e Informações das Transferências Financeiras Intergovernamentais – COINT)
Departments above are all under coordination of the Management and Technical Committee (Comitê Técnico Gestor – CTG).
Scope of the Consultancy
- Profile for XBRL GL Accounting Balances Matrix: XML Schema representing the elements of XBRL GL taxonomy to be used in Accounting Balances Matrix. Files associated with the XML schema representing linkbases that will define the following relations: presentation, labels and formulas. File in CSV (comma-separeted values) format that represents the Accounting Balances Matrix and allow its mapping and conversion to XBRL GL instance.
- Evaluation of mapping alternatives, describing and evaluating the processes of creation and maintenance of mapping instances using the following alternatives:
a) Comparison and union of instances/tables creating a new instance/tables with unified data;
b) Using XPath statements stored in elements of SRCD module from XBRL GL taxonomy.
The alternatives should be able to validate and match the instances information sent by users with the master file generated by Siconfi.
- Master Files: XBRL GL Instances representing mappings between accounts and additional information for the concepts of the following statements taxonomies:
a) Annual Statement of Accounts (DCA);
b) Financial Statements of the Public Sector (DCASP), comprising Balance Sheet, Budget Balance and Statement of Changes in Equity.
Competencias
Key Outputs
- Files containing XML schema representing elements of the XBRL GL taxonomy that will be used to represent the Accounting Balances Matrix. Files associated with the XML schema representing the linkbases that will define the following relations: presentation, labels and formulas. File in CSV (comma-separeted values) format that represents the Account Balances Matrix and allow its mapping and conversion to XBRL GL instance.
Days: 20
Value: 40%
- Report describing and evaluating the processes of creation and maintenance of mapping instances using the following alternatives:
a) Comparison and union of instances/tables creating new instance/tables with unified data;
a) Using XPath statements stored in elements of SRCD module from XBRL GL taxonomy.
In the above cases, alternatives should be able to validate and match the instances information sent by users with the master file generated by Siconfi. The report should also contain a section evaluating the instances comparison options with the comparison of instances stored (after stripping) on tables in databases.
Days: 25
Value: 30%
- Document(s) of XBRL GL instance representing mappings between accounts and additional information for the concepts of the following statements taxonomies:
a) Annual Statement of Accounts (DCA);
b) Financial Statements of the Public Sector (DCASP), comprising Balance Sheet, Budget Balance and Statement of Changes in Equity.
Days: 15
Value: 30%
Service Execution Criteria
- General Criteria:
a) The hired consultant must maintain strict secrecy of all information which is granted access during the project. Additionally; consultant must not, under any circumstance, disseminate results, partial or final, or generate comments about the information, researches and content of the outputs generated.
b) The activities and meetings must be executed at National Treasury dependencies in Brasília-DF. Exceptionally, conference calls, video conferences and other types of remote meetings might be held, only with express consent of the NTS.
c) In order to execute each of the activities for each of the expected products, consultant must manage technic and knowledge transfer so that, at the end of the contract, NTS staff be trained to maintain, elaborate, administrate and enhance, both on technical and business issues, each of the products which are indicated in these Terms of Reference.
d) If the consultant does not live in Brasília-DF, at least two face-to-face meetings are estimated, with an expected total duration of 120 hours. Every face-to-face meeting must be linked to the development of at least one product.
e) Selected professionals must submit a working plan as well as a financial proposal, considering the number of further trips estimated, if necessary.
f) At the moment of delivery of each product to the “Product Evaluation Committee”, consultant must issue a technical report on technology and knowledge transfer to NTS staff, detailing activities that were made to achieve this purpose and evaluating activities and sub-products delegated to technical and business NTS staff. The technical report will be considered part of each delivered product and will be considered, in all cases, in the process of acceptance of products.
g) The hired consultant might propose changes and detailing to the working plan, which will be evaluated and approved by NTS staff.
h) Fujitsu Interstage XWand Toolkit version 13 is being used as the tool to develop taxonomies.
i) The deadlines established in item 5 of these Terms of Reference can only be altered after being duly justified by consultant and approved by NTS.
j) The copyrights of technical services provided belong exclusively to NTS, which retains the right to publish and disseminate its results as appropriate.
- Product acceptance criteria:
a) Delivery of all components in each output;
b) Clarity and objectivity in the content of received documents;
c) Transparency during the elaboration of products, sub-products and activities;
d) Fulfillment of all conditions established for the execution of products and sub-products;
e) The technical report mentioned on letter f) of item 6.1 is an indispensable condition to accept a) every delivered product;
f) All documents and files related to the products must be recorded and delivered in electronic format; and
g) Acceptance of products by the “Product Evaluation Committee”, which will be composed by at least 3 (three) members of the Management and Technical Committee (Comitê Técnico Gestor – CTG) involved in the respective developed product.
Habilidades y experiencia requeridas
Required skills and experience and Evaluation Criteria
The consultant to be hired must have at least 5 (five) years of experience on implementation of XBRL taxonomy.
Professionals will be evaluated according to the criteria listed below, considering: (i) curricular analysis, being composed of a curriculum vitae and university diplomas, certificates of technical capacity in relevant projects and publications in Brazil or other countries. These documents must certify technical and professional qualifications of the professionals who are interested in participating on the bid; and (ii) technical interview, which may be done remotely by audio or videoconferencing.
The NTS will create a group with members of the Management and Technical Committee – CTG to analyze and select candidate to be hired.
Additional criteria below will be scored and evaluated by Management and Technical Committee – CTG, based on received resumes and documents:
a) Experience in analysis of accounting and financial information;
b) Experience with XBRL Fujitsu Interstage XWand Toolkit version 10 or newer;
c) Experience with other tool of XBRL taxonomy building and validation;
d) Experience on development of architecture for XBRL taxonomy;
e) Experience in implementing XBRL projects in the public sector management;
f) Experience on the implementation of XBRL Global Ledger (XBRL GL);
g) Experience on lectures and workshops, technical meetings and seminars; and
h) Language skills in Portuguese, Spanish or English. If the candidate knows more than one language, the language to be considered will be the one that grants him the highest score.
The following requirements, among others, will also be evaluated on the technical interview:
a) Clear communication;
b) Experience in conduction of working groups;
c) Experience on XBRL data modeling;
d) Expertise in building XBRL GL architectures;
e) Expertise on implementing projects for the public sector administration.
- Evaluation Criteria
- Curriculum evaluation
1) Experience with analysis of accounting and financial information.
Criterion: Amount of participations in projects or activities involving accounting and financial information.
- < >: 1 to 2 - Score: 5< >: 3 to 4 - Score: 10< >: > 4 - Score: 15< >: 1 to 2 - Score: 3< >: 3 to 4 - Score: 6< >: > 4 - Score: 9< >: 1 to 2 - Score: 3< >: 3 to 4 - Score: 6< >: > 4 - Score: 9< >: 1 to 2 - Score: 3< >: 3 to 4 - Score: 6< >: > 4 - Score: 9< >: 1 to 2 - Score: 3< >: 3 to 4 - Score: 6< >: > 4 - Score: 9< >: 1 to 2 - Score: 3< >: 3 to 4 - Score: 6< >: > 4 - Score: 9
Lectures, technical meetings and seminars: 1 to 5 - Score: 2
Lectures, technical meetings and seminars: 6 to 15 - Score: 4
Lectures, technical meetings and seminars: > 15 - Score: 6
Language skills in Portuguese or Spanish.
Criterion: Evaluation according to curriculum vitae and levels specified below. If the candidate knows more than one language, the language to be considered will be the one that grants him the highest score.
- Portuguese language skills: Basic Score: 3
- Portuguese language skills: Intermediate Score: 5
- Portuguese language skills: Advanced Score: 7
- Spanish language skills: Basic Score: 2
- Spanish language skills: Intermediate Score: 4
- Spanish language skills: Advanced Score: 6
Technical Interview
- Clear communication: 20
- Experience in conduction of working groups: 20
- Experience on XBRL data modeling: 20
- Expertise in building XBRL GL architectures: 20
- Expertise on implementing projects for the public sector administration: 20
- Total Score : 100
Final Score
- Curricular Analysis: 85%
- Technical Interview: 15%
- Total: 100%
The project is expected to be held in two (2) months from the contract signing and can be renegotiated with the same consultant.
Language to be used in deliverables
All material within this project (development, activities, presentations, drafts, proposals, emails, summaries, intermediate products, sub-products and delivered outputs) must be produced in Portuguese or alternatively in Spanish or English. The meetings should have as standard Portuguese, Spanish or English.
Payment Conditions
Payment is conditioned to the delivery of the key outputs stated in these Terms of Reference, along with the accorded quality. The delivery of key outputs can be anticipated as long as the accorded quality is respected as well as output precedence established in the project planning.
Appeals
Deadline for appeals by candidate will be three (3) days after receipt of formal communication of the result.
Deadline for the outcome of the trial of any appeals will be up to three (3) business days.
Further Clarifications
Further clarifications about the Project can be obtained on demand and must be requested by email: ucp.codin.df.stn@fazenda.gov.br.
Professionals who are interested in participating on the bid must send a curriculum vitae and additional information to ucp.codin.df.stn@fazenda.gov.br by Sept 26th, 2014.