FINAL DRAFT19.9.2012COMDECREE-LAW NO. /2012DATED .

Organic Structure of the Ministry of Finance

Article 23 of Decree-Law no. 41/2012 of 7 September, approving the Organic Structure of the Fifth Constitutional Government, establishes that the Ministry of Finance is the Governments central body responsible for drafting, executing, coordinating and assessing the policies defined and approved by the Council of Ministers, for the areas of annual budget and finance planning and monitoring.

As such, and in accordance with the guidelines set by the Strategic Development Plan and by the Strategic Plan of the Ministry of Finance, the present Organic Structure seeks to contribute to the sound management of public finance, with transparent and efficient data handing and reporting systems, taking into account the economic and social needs of the Country.

The present structure also reflects the recent legislative options in terms of public funding, such as public-private partnerships and the public debt regime, creating the proper services for monitoring these options.

Thus,Under section 115.3 of the Constitution of the Republic, the Government decrees the following, to prevail as law:

CHAPTER INature AND ATTRIBUTIONS

Article 1Nature

The Ministry of Finance, MoF for short, is the central body of the Government responsible for drafting, executing, coordinating and assessing the policies defined and approved by the Council of Ministers, for the areas of annual budget and finance planning and monitoring.

Article 2Attributions

The MoF has the following attributions:

(a) Propose monetary and exchange-rate policies, in collaboration with the Central Bank;(b) Propose policies and draft the necessary regulation projects on macroeconomics issues, tax and non-tax revenues, budgetary framework, procurement, public accounting, public finance, auditing and control of the State treasury, issuing and management of the public debt;(c) Administer the petroleum fund of Timor-Leste;(d) Coordinate the projects and programmes between Timor-Leste and the development partners, together with the Ministry of Foreign Affairs and Cooperation;(e) Manage the external public debt, stakes by the State and development partnerships, being responsible for coordinating and setting the financial and tax aspects;(f) Manage the assets of the State, subject to the powers of the Ministry of Justice in terms of real estate assets;(g) Promote the management policy concerning State movable assets, in cooperation with the further competent public entities;(h) Manage the supply of procured assets to every ministry; (i) Negotiate, sign and manage the implementation of public-private partnership contacts, in coordination with the other relevant public entities, looking after their financial assessment so as to have a proper sharing of risks between the State and the private partner and to ensure the sustainability of every project;(j) Compile and publish official statistics;(k) Promote the necessary regulation and exert financial control over the expenses of the State General Budget allocated to the further ministries, in order to pursue a policy of greater financial autonomy by the services;(l) Look after the good management of the funds transferred from the State Budget to bodies that are indirectly administered by the State and by the local governance bodies, through audits and monitoring;(m) Coordinate national and international technical assistance in terms of technical advisory for State bodies, except for the areas of human resources training;(n) Develop financial management information systems in every Public Administration service and body, in articulation with the development of the e-government process;(o) Set up collaboration and coordination mechanisms with other Government bodies responsible for related areas.

CHAPTER IIRESPONSIBILITY AND SUPERINTENDENCE

Article 3Responsibility and Superintendence of the Ministry

The MoF is under the responsibility of the Minister of Finance, who superintends it and answers to the Prime Minister.

CHAPTER IIIORGANIC STRUCTURE

Article 4Overall structure

The MoF carries out its responsibilities through services and bodies integrated under the direct and indirect administration of the State.

Article 5Direct and indirect administration of the State

1. The following central services are under the direct administration of the State, within the scope of the Ministry of Finance:

(a) The Directorate-General of Revenue, consisting of the following national directorates:

i) National Directorate of Petroleum and Mineral Revenue;ii) National Directorate of Domestic Revenue;

(b) The Directorate-General of Customs, consisting of the following national directorates:

i) National Directorate of Operations;ii) National Directorate of Compliance;iii) National Directorate of Administration;

(c) The Directorate-General of State Finance, consisting of the following national directorates:

i) National Directorate of Economic Policies;ii) National Directorate of Budget;iii) National Directorate for the Whole of Government;iv) National Directorate of Supply and Assets Management;

(d) The Directorate-General of Treasury, consisting of the following national directorates:

i) National Directorate of Accounting and Financial Regulation;ii) National Directorate of Payments;iii) National Directorate of Financial Decentralization;

(e) The Directorate-General of Statistics, consisting of the following national directorates:

i) National Directorate of Methodology and Data Collection;ii) National Directorate of Economical and Social Statistics;iii) National Directorate of Systems and Reports;

(f) The Directorate-General of Corporative Services, consisting of the following national directorates:

i) National Directorate of Human Resources;ii) National Directorate of General and Financial Management;iii) National Directorate of MoF External Assistance Management;iv) National Directorate of Logistics and Maintenance.

(g) The Development Partnership Management Unit;(h) The Petroleum Fund Administration Unit;(i) The Financial Management Information System Unit;(j) The Public-Private Partnership Unit;(k) The Inspection and Audit Office;(l) The Legal Office.

2. The Timor-Leste Investment Company, which has legal personality as well as administrative, financial and patrimonial autonomy, being regulated by its own memorandum of association, already approved under the law, performs tasks for the MoF under the leadership and supervision of the MoF.3. The MoF has the following consulting, support or appeal bodies:

(a) Ministry of Finance Consulting Council;(b) Large Project Secretariat;(c) g7+ Secretariat;(d) Public Finance Management Capacity Building Centre;(e) Appeal Body.

CHAPTER IVCENTRAL SERVICES AND AUTONOMOUS BODIES

Section IDirectorate-General of Revenue

Article 6Directorate-General of Revenue

1. The Directorate-General of Revenue, DGR for short, is responsible for managing and collecting income and property taxes, as well as administrative fees and other financial contributions.2. The DGR has the following tasks:

(a) Ensure the implementation and integrated execution of the national policy for the areas under its scope, in accordance with the Governments programme and with the superior guidelines issued by the Minister;(b) Guide and coordinate the administration and collection of State revenue from income and property taxes, as well as the administration of other fees attributed by law in accordance with the tax policies of the Government;(c) Guide and coordinate the administration and collection of management fees and other financial contributions in accordance with the tax policies of the Government;(d) Guide and coordinate the administration, supervision and collection of taxes concerning the entire petroleum and mineral exploration, industry and commercialization activity;(e) Any others given to it by law.

Article 7National Directorate of Petroleum and Mineral Revenue

The National Directorate of Petroleum and Mineral Revenue, NDPMR for short, has the following tasks:

(a) Estimate and look after the proper collection of petroleum and mineral taxes, according to the law;(b) Calculate and monitor petroleum and mineral revenue, so as to contribute to the drafting of the State General Budget (SGB);(c) Coordinate activities concerning petroleum, gas and other mineral resource revenues with other entities, such as the Central Bank and the National Petroleum Authority; (d) Submit draft legislation and regulations according to its goals;(e) Develop and update revenue and tax forms used by the NDPMR and promote their socialization before the taxpayers;(f) Promote clarifications to users on the contents and interpretation of legislation on petroleum and mineral taxes and revenue, so as to facilitate correct compliance;(g) Combat tax fraud and evasion and collaborate with other national and international entities on activities related to combat against tax fraud;(h) Issue opinions on international conventions and agreements and on other normative instruments under its area of competence;(i) Carry out petroleum revenue assessment studies in terms of design, procedures and control, in accordance with the outcomes;(j) Register petroleum and mineral taxpayers, updating the taxpayer list and issuing tax compliance certificates;(k) Maintain permanent collaboration with other national services and bodies, as well as with relevant international agencies within the scope of the petroleum and mineral sector;(l) Any others given to it by law.

Article 8National Directorate of Domestic Revenue

The National Directorate of Domestic Revenue, NDDR for short, has the following tasks:

(a) Estimate and look after the proper collection of the taxes under its responsibility, according to the law;(b) Calculate and monitor the revenue under its responsibility, so as to contribute to the drafting of the SGB;(c) Determine the amount of uncollected revenue due to tax exemptions or benefits;(d) Submit draft legislation and regulations according to its goals;(e) Develop and update revenue and tax forms used by the NDDR and promote their socialization before the taxpayers;(f) Promote clarifications to users on the contents and interpretation of tax legislation, so as to facilitate correct compliance;(g) Participate in the definition of the external verification policy and coordinate its application, promoting articulation with customs services and with other Public Administration verification bodies in order to maximize results;(h) Combat tax fraud and evasion and collaborate with other national and international entities on activities related to combat against tax fraud;(i) Issue opinions on international conventions and agreements and on other normative instruments under its area of competence;(j) Maintain an updated list of taxpayers and issue certificates stating that taxpayers do not have tax debts;(k) Maintain permanent collaboration with other national and international services and agencies;(l) Any others given to it by law.

Section IIDirectorate-General of Customs

Article 9Directorate-General of Customs

1. The Directorate-General of Customs, DGC for short, is responsible for administering and collecting customs taxes and fees upon entering the national territory.2. The DGC has the following tasks:

(a) Ensure the implementation and integrated execution of the national policy for the areas under its scope, in accordance with the Governments programme and with the superior guidelines issued by the Minister;(b) Exert control over commodities and means of transportation that enter the national territory and over places where commodities under fiscal action are stored, as well as ensure compliance with the customs formalities required for the presentation of commodities to customs and give a customs destination to commodities upon customs clearance;(c) Carry out studies, draft legislation and regulations and set operation rules and techniques in accordance with its goals;(d) Participate in the definition and management of the tax policy concerning customs rights, sales tax and excise tax, ensuring the settlement and collection of any taxes, fees or payments under its responsibility;(e) Regulate the customs regimes applicable to the movement of people and assets, in terms of entering, staying, transiting or leaving the customs territory, and look after their application;(f) Exert customs verification over people and assets at the ports, airports and national borders, in accordance with the law;(g) Participate in the definition of the external verification policy and coordinate its application, promoting the articulation of customs services with other Public Administration verification bodies, in order to maximize results;(h) Combat tax evasion and fraud, as well as the smuggling, straying and illicit trafficking of narcotics, weapons and other forbidden items, and collaborate with other national and international bodies in the fight against these activities;(i) Maintain permanent collaboration with other national services and bodies, as well as with relevant international agencies within the scope of customs;(j) Issue opinions on international conventions, agreements and other normative instruments in the area of customs or that contain provisions that have relevance to customs;(k) Collaborate with other State departments in the pursuance of its goals, namely in the fields of economy, defence, security, public moral, hygiene and health, tourism, veterinary and phytopathological control, protection of brands and patents and defence of the national cultural and artistic heritage, provided that this cooperation is indispensible to the achievement of the said goals;(l) Promote clarifications to users on the contents and interpretation of customs legislation, so as to facilitate correct compliance;(m) Exert leadership over official customs officers;(n) Issue administrative sanctions according to customs legislation;(o) Exert surveillance over other activities that may breach customs legislation;(p) Any others given to it by law.

Article 10National Directorate of Operations

The National Directorate of Operations, NDO for short, has the following tasks:

(a) Apply the customs regimes concerning the movement of people, vessels and aircraft entering, transiting or exiting the customs territory;(b) Combat and detect smuggling, particularly the attempt to evade paying customs duties, as well as fraud and the illegal movement of guns, drugs and other forbidden items;(c) Combat the falsification of descriptions, quantities and values of commercial loads;(d) Inspect commercial documents and X-ray images so as to detect irregularities;(e) Carry out customs patrols;(f) Report any infractions detected on the ground;(g) Any others given to it by law.

Article 11National Directorate of Compliance

The National Directorate of Compliance, NDC for short, has the following tasks:

(a) Apply customs legislation on the tariff assessment and classification of assets;(b) Ensure the correct application of harmonized systems of tariffs and assessment;(c) Ensure the movement of cargo, both imports and exports;(d) Managed the bonded and free warehouse regimes;(e) Ensure exemptions are applied in accordance with the law;(f) Investigate claims and possible infractions of customs control, fraud and smuggling;(g) Apply targeting and profiling methods so as to identify high risk passengers, goods and means of transportation;(h) Ensure the application of risk management principles in order to minimize customs interventions;(i) Any others given to it by law.

Article 12National Directorate of Administration

The National Directorate of Administration, NDA for short, has the following tasks:

(a) Ensure the collection, recovery and return of customs duties, sales tax, excise tax, fees and other payments;(b) Apply the ASYCUDA programme;(c) Manage relationships with customs officers, including their registration, monitoring and training;(d) Establish practices and procedures in accordance with the worlds best practices and with the models of the World Customs Organization;(e) Any others given to it by law.

Section IIIDirectorate-General of State Finance

Article 13Directorate-General of State Finance

1. The Directorate-General of State and Finance, DGSF for short, is responsible for ensuring the general guidance and integrated coordination of the MoF services with tasks in the area of Economic Policies, drafting the State General Budget and administering the monies destined to the whole of Government, as well as for managing State Assets.2. The DGSF has the following tasks:

(a) Ensure the implementation and integrated execution of the national policy for the areas under its scope, in accordance with the Governments programme and with the superior guidelines issued by the Minister;(b) Oversee the drafting and execution of the SGB in accordance with the Strategic Development Agency and other Government economic strategies;(c) Provide specialized technical advisory in the areas of economy development, particularly in terms of financial performance and tax justice, according to the law and the goals set by the Government;(d) Manage the movable assets of the State;(e) Any others given to it by law.

Article 14National Directorate of Economic Policies

1. The National Directorate of Economic Policies, NDEP for short, has the following tasks:

(a) Review and recommend policies seeking to promote economic development and to reduce poverty;(b) Develop and maintain macroeconomic templates for policy drafting purposes;(c) Issue opinions and studies concerning the public and private sectors, structural reforms, employment, salaries, financial markets, monopolies, investment and capital formation;(d) Make estimates in relation to growth, employment and inflation;(e) Articulate with the Central Bank of Timor-Leste in terms of monitoring the monetary and exchange-rate policies;(f) Any others given to it by law.

2. In the specific area of sector policies and programmes, the NDEP has the following tasks:

(a) Collaborate in the definition of structural development policies and the respective impacts on public and private expense with infrastructures, namely with public investment;(b) Issue opinions on fiscal policy;(c) Prepare studies and issue opinions on the structure of taxes and the current fee levels;(d) Review aggregated levels of medium-term expenses, including the balance between the SGB, funds from Development Partners and International Organizations and capital expenses.

3. In the actual sectors of trade and financial policies, the NDEP has the following tasks:

(a) Assess the international and regional statistical data in the areas of trade and investment with relevance to Timor-Leste;(b) Advise on relationships and projects with international organizations, the World Bank, the International Monetary Fund and the Development Partners, in the areas of economic and budget policies;(c) Prepare relevant economic and financial information notices, namely in the areas of development, external funding and investment, so that they may be socialized before Government members, Embassies and Development Partner.

Article 15National Directorate of Budget

The National Directorate of Budget, NDB for short, has the following tasks:

(a) Carry out, within the scope of the MoF, the activities related with the drafting, contents, monitoring and assessment of the SGB;(b) Draft and consolidate the balance of revenues and expenses;(c) Ensure the execution of the SGB;(d) Implement the SGB priorities and goals set by the Government;(e) Collect and handle financial information concerning the administrative public sector, as well as promote and publish statistic findings, in collaboration with the DGS;(f) Monitor and develop instruments enabling the monitoring of budget programmes and policies;(g) Coordinate the budget policy with the further ministries and Public Administration bodies, issuing the necessary instructions for preparing the SGB;(h) Any others given to it by law.

Article 16National Directorate for the Whole of Government

The National Directorate for the Whole of Government, NDWG for short, has the following tasks:

(a) Manage the handling of proceedings for the attribution of monthly pensions and other benefits to holders and former holders of sovereignty bodies until actual payment;(b) Monitor the requests by the further Ministries and Secretaries of State concerning transfers from the SGBs contingency reserve;(c) Manage the other monies inscribed in the SGB and allocated to the Whole of Government, including inter alia goods procured for all public entities, payment of memberships in international organizations and conduction of external audits;(d) Any others given to it by law.Article 17National Directorate of Supply and Assets Management

The National Directorate of Supply and Assets Management, NDSAM for short, has the following tasks:

(a) Supervise and control the processes, procedures and inventories for the management, availability and allocation of movable assets of the State;(b) Coordinate and manage the storage and distribution of procured goods to all public entities;(c) Ensure proper procedures for the sale and disposal of movable assets of the State, promoting their respective assessment in the case of sale by public auction, to be done by the Auction Committee;(d) Draft the list for the disposal of movable assets in advanced state of decay, in close collaboration with the Auction Committee;(e) Any others given to it by law.

Section IVDirectorate-General of Treasury

Article 18Directorate-General of Treasury

1. The Directorate-General of Treasury, DGT for short, is responsible for ensuring the general guidance and integrated coordination of the MoF services with tasks in the area of Accounting, Payments, Autonomous Public Authorities and Financial Decentralization.2. The DGT has the following tasks:

(a) Ensure the implementation and integrated execution of the national policy for the areas under its scope, in accordance with the Governments programme and with the superior guidelines issued by the Minister;(b) Oversee public accounting, the legality and regularity of the financial administration of the State, as well as the management of the central treasury of the State and its articulation with the monetary policy and public funding;(c) Ensure the issuance and management of public debt;(d) Supervise and control aspects related with Autonomous Public Authorities;(e) Promote decentralized financial services to the populations;(f) Articulate with the Central Bank the effective management of State payments and balances;(g) Any others given to it by law.

Article 19National Directorate of Accounting and Financial Regulation

The National Directorate of Accounting and Financial Regulation, NDAFR for short, has the following tasks:

(a) Coordinate and supervise the accounting and reconciliation of revenues, fund transfers and the organization of the current accounts that are indispensible for controlling those operations;(b) Draft the procurement and public recruitment policy;(c) Centralize and coordinate the bookkeeping and accounting of public revenues and expenses;(d) Process financial information related to Special Funds under the MoF;(e) Oversee the Autonomous Public Authorities in what concerns reporting documents, in accordance with the law;(f) Draft regular reports to the Government on the revenues and expenses of Public Administration, including Autonomous Public Authorities;(g) Draft the State General Account, in collaboration with other services;(h) Coordinate, update and normalize the system for classifying public expenses and socialize the criteria for that classification;(i) Draft and socialize financial administrative instructions on the financial management of public monies, promoting their ongoing enhancement by way of pedagogical action;(j) Articulate with the Central Bank concerning the management of cash movements;(k) Carry out the activities related with the management and issuance of public debt;(l) Any others given to it by law.

Article 20National Directorate of Payments

The National Directorate of Payments, NDP for short, has the following tasks:

(a) Coordinate and supervise the payment of public expenses and the movement of Treasury operations;(b) Pay all State staff according to the information provided by the Civil Service Commission, as well as withhold tax due at the source and make other deductions;(c) Pay support benefits and public grants, in accordance with the law;(d) Process the financial transactions concerning Special Funds under the responsibility of the MoF;(e) Any others given to it by law.

Article 21National Directorate of Financial Decentralization

The National Directorate of Financial Decentralization, NDFD for short, has the following tasks:

(a) Support the decentralization of the MoF services responsible for accounting and payments;(b) Ensure the proper budget transfers for community authorities and local governance bodies, in accordance with their respective tasks and budgets;(c) Monitor the proper use of budget transfers;(d) Collaborate in the inclusion of budget transfers in SGB appropriations;(e) Any others given to it by law.

Section VDirectorate-General of Statistics

Article 22Directorate-General of Statistics

1. The Directorate-General of Statistics, DGS for short, is responsible for drafting, coordinating and producing the official statistics of Timor-Leste.2. The DGS has the following tasks:

(a) Ensure the implementation and integrated execution of the national policy for the areas under its scope, in accordance with the Governments programme and with the superior guidelines issued by the Minister;(b) Coordinate the countrys official statistics systems, so as to ensure its coherence and rationality;(c) Compile, review, systematize, produce and publish statistical data on the population, companies and other entities, with the purpose of producing and publishing information on the economic, social and demographic situation of Timor-Leste;(d) Ensure the coordination of the National Statistics System (NSS), approving the concepts, definitions, nomenclatures, indicators and other statistical coordination instruments, in accordance with the international standards;(e) Prepare, design and submit proposals concerning the NSS core system, including acquisition methods, statistical secrecy and the socialization and publication of data and results;(f) Direct the organization and execution of national population and dwelling censuses;(g) Compile and socialize National Accounts and other information on the various areas of the economy;(h) Develop, update and administrate statistical information and records in accordance with the best international practises;(i) Safeguard the compatibility of information and technology systems with the internationally accepted and practised standards;(j) Provide the storage of databases and ensure the confidentiality of data on businesses and individuals, maintaining statistical secrecy;(k) Any others given to it by law.

Article 23National Directorate of Methodology and Data Collection

The National Directorate of Methodology and Data Collection, NDMDC for short, has the following tasks:

(a) Organize and manage statistical enquiries on behalf of the State;(b) In particular, collect demographic statistics, including the national population and dwelling censuses;(c) Establish policies and rules for collecting and managing statistical data according to the best international practises;(d) Any others given to it by law.

Article 24National Directorate of Economical and Social Statistics

The National Directorate of Economical and Social Statistics, NDESS for short, has the following tasks:

(a) Organize and manage statistical enquiries on behalf of the State;(b) Report relevant economic and social indicators, such as National Accounts and further information on different areas of the economy;(c) Collect and review statistical data according to the best international practises;(d) Any others given to it by law.

Article 25National Directorate of Systems and Reports

The National Directorate of Systems and Reports, NDSR for short, has the following tasks:

(a) Ensure the archiving and security of the statistical data;(b) Safeguard the compatibility of the archiving information and technology systems with the policies and rules set within the DGS;(c) Manage the socialization of statistical data to the public;(d) Ensure access to economic data, regular reports and enquiries;(e) Any others given to it by law.

Section VIDirectorate-General of Corporative Services

Article 26Directorate-General of Corporative Services

1. The Directorate-General of Corporative Services, DGCS for short, is responsible for ensuring technical and administrative support to the Minister, the Vice Minister, the Directorates-General and the further services of the MoF in the areas of general administration, human resources, financial resources, logistical resources, management of external assistance related to the MoF, communication, documentation, archives and asset management.2. The DGCS has the following tasks:

(a) Ensure the implementation and integrated execution of the national policy for the areas under its scope, in accordance with the Governments programme and with the superior guidelines issued by the Minister;(b) Ensure the operation of the administrative services and the management of financial resources;(c) Ensure the proper management of human resources, in coordination with the Civil Service Commission;(d) Enforce the laws, regulations and Public Administration procedures within the scope of the MoF;(e) Carry out the activities related with the management of material resources and with general services;(f) Carry out the activities related with the proper management of technological, information and computer resources;(g) Manage the external assistance of the MoF;(h) Ensure the expenditure procedures, in accordance with the respective requests or obligations assumed beforehand, corresponding to the acquisition of goods, works or services for the MoF;(i) Ensure the maintenance of MoF equipment and vehicles, as well as carry out the respective acquisitions, repairs and transportation;(j) Provide the necessary means to ensure the participation of MoF managers and staff in national or international events, including those inherent to travelling;(k) Review and issue opinions on the internal regulations of MoF services concerning human and material resources;(l) Coordinate and ensure the publication and socialization of relevant official information by the MoF;(m) Ensure, inter alia, the communications service and the surveillance, security, cleaning and maintenance of the facilities belonging to the MoF or under its responsibility;(n) Any others given to it by law.

Article 27National Directorate of Human Resources

The National Directorate of Human Resources, NDHR for short, has the following tasks:

(a) Manage human resources;(b) Establish standard rules and procedures for the registration and approval of replacements, transfers, absences, subsidies and remuneration supplements;(c) Coordinate and manage annual performance reviews;(d) Organize and manage the individual registration of staff, in accordance with the personnel management information system (PMIS) of the Civil Service Commission;(e) Draft statistical records concerning human resources;(f) Support the development of strategies seeking to integrate a gender perspective in the MoF;(g) Coordinate the drafting of a staffing profile for the MoF, in collaboration with the Directors-General and the National Directors;(h) Manage and monitor the registration and control concerning the assiduity of staff, in coordination with the Directors-General and the National Directors;(i) Manage recruitment and selection operations, in coordination with the Civil Service Commission;(j) Assess the specific needs of each Directorate-General and National Directorate, propose the respective annual training plans and manage their implementation;(k) Regularly review, analyse and adjust the human resources of the MoF, in coordination with the Directors-General and the National Directors, ensuring that the skills of the staff are in accordance with their tasks;(l) Advise on employment conditions, transfers and other human resource management policies, as well as ensure their socialization;(m) Create, maintain and update a physical and electronic archive with the descriptions of tasks corresponding to each position in the MoF;(n) Support supervisors during the probation period of workers in the drafting of the extraordinary assessment report, ensuring proper guidance, supervision, distribution of tasks and development of skills;(o) Manage the scholarship programme in the area of Finance;(p) Any others given to it by law.

Article 28National Directorate of General and Financial Management

The National Directorate of General and Financial Management, NDGFM for short, has the following tasks:

(a) Prepare and draft, in collaboration with the further services, the Annual Activity Plan for the MoF, as well as to monitor and evaluate its execution;(b) Promote and monitor the drafting of plans by the various services of the MoF;(c) Prepare, in collaboration with the further services, the annual budget for the MoF, as well as ensure the execution and control over the budget appropriations allocated to the various services of the MoF;(d) Verify the legitimacy of expenses and handle their payment;(e) Ensure the execution of the administrative procedures concerning MoF procurement, in coordination with the relevant public entities;(f) Verify the legality of the contracts for the provision of goods and services and of the contracts for MoF works, as well as coordinate their execution;(g) Ensure a system of internal communication procedures that is common to all services of the MoF and ensure the socialization of information to the public, the press and other entities in accordance with instructions from above;(h) Provide the necessary means to ensure the participation by MoF managers and staff in national or international events, including those concerning travelling;(i) Ensure the collection, storage, conservation and handling of documentation related to the MoF, namely ensure dispatch and correspondence;(j) Any others given to it by law.

Article 29National Directorate for Managing External Support to the MoF

The National Directorate for Managing External Support to the MoF, NDMES for short, has the following tasks:

(a) In coordination with the further services, ensure the proper management and coordination in the identification and application of the technical and financial support provided to the MoF by the Development Partners;(b) Manage the implementation of bilateral and multilateral support projects to the MoF, using Government internal systems and procedures so as to ensure the greater institutional strengthening of the MoF;(c) Ensure the existence of a mechanism for regular communication and coordination with Development Partners, so as to guarantee the efficient and effective use of the technical and financial resources provided to the MoF;(d) Promote partnerships with Development Partners interested in supporting the MoF;(e) Any others given to it by law.

Article 30National Directorate of Logistics and Maintenance

The National Directorate of Logistics and Maintenance, NDLM for short, has the following tasks:

(a) Ensure the inventorying, maintenance and preservation of the State assets allocated to the MoF, including buildings, motor vehicles and office supplies, in collaboration with the relevant public entities;(b) Coordinate the execution and distribution of materials and supplies to all services of the MoF;(c) Whenever necessary ensure the acquisition / building / installation of goods or services allocated to the MoF;(d) Ensure the surveillance, security, cleaning and conservation of the facilities belonging to the MoF or under the responsibility of the MoF;(e) Any others given to it by law.

Section VIIDevelopment Partnership Management Unit

Article 31Development Partnership Management Unit

1. The Development Partnership Management Unit, DPMU for short, is responsible for:

(a) Ensuring the effective use of the external assistance provided by Development Partners, so as to guarantee coordination and harmonization in accordance with the development priorities set by the Government;(b) Coordinating, in collaboration with the Ministry of Foreign Affairs and Cooperations, and reporting on development assistance, including technical assistance, provided by the State of Timor-Leste to other countries.

2. The DPMU has the following tasks:

(a) Manage and coordinate development partnerships with and by Timor-Leste;(b) Collect financial and accounting information concerning development partnerships, including technical assistance, taking into account the respective planning and the agreed indicators and effective outcomes;(c) Support the various Ministries in decision-making processes in view of the proper use of development partnerships;(d) Supply the necessary information in terms of development partnerships for purposes of budget planning;(e) Support the various Ministries and Development Partners in achieving the goals set for development partnerships;(f) Prepare Development Partner profiles and regularly share information with the various Ministries, Development Partners and shareholders;(g) Maintain a reliable database of development partnerships, so as to promote improvements in terms of quality and impact;(h) Improve the coordination of development partnerships by providing regular secretariat support to the Timor-Leste and Development Partners Meeting;(i) In collaboration with the Ministry of Foreign Affairs and Cooperation, oversee the effectiveness of development partnerships funded by Timor-Leste on the ground;(j) Provide updated information on activities by the National Authorizing Office, funded by the European Union, which is to be shared regularly with the various Ministries and Development Partners;(k) Any others given to it by law.

3. The Head of the DPMU is equivalent to a Director-General for salary purposes.

Section VIIIPetroleum Fund Administration Unit

Article 32Petroleum Fund Administration Unit

1. The Petroleum Fund Administration Unit, PFAU for short, is responsible for monitoring and assessing the use of the Petroleum Fund.2. The PFAU has the following tasks:

(a) Issue opinions on applications of the Petroleum Fund;(b) Review the evolution of financial movements of the Petroleum Fund, together with the SGB;(c) Collaborate with the entities involved in the management of the Petroleum Fund;(d) Organize clarification sessions in order to improve knowledge on the management of the Petroleum Fund by the interested parties;(e) Any others given to it by law.

3. The Head of the PFAU is equivalent to a Director-General for salary purposes.

Section IXFinancial Management Information System Unit

Article 33Financial Management Information System Unit

1. The Financial Management Information System Unit, FMISU for short, is responsible for developing financial management information systems in all Public Administration services and bodies.2. The FMISU has the following tasks:

(a) Develop and implement policies, strategies and systems for integrating the various computer systems in the area of public finance in the MoF and in other Ministries;(b) Provide support, information and troubleshooting services related to the computer systems indicated in the previous clause;(c) Ensure that users are trained in the use of financial computer applications;(d) Implement standards, policies and procedures on all aspects related with the good practises of Directorates-General and National Directorates;(e) Ensure the use of the best practices in terms of information technology;(f) Provide computer network management, including the maintenance of the computer materials and applications, as well as control user access and install, configure and maintain online computer applications;(g) Any others given to it by law.

3. The Head of the FMISU is equivalent to a Director-General for salary purposes.

Section XPublic-Private Partnership Unit

Article 34Public-Private Partnership Unit

1. The Public-Private Partnership Unit, PPPU for short, is responsible for assessing, supporting the negotiation and implementing public-private partnership contracts, in collaboration with the other relevant public entities.2. The PPPU has the following tasks:

(a) Assess in financial terms the infrastructure projects to be carried out by way of public-private partnerships;(b) Draft opinions on the funding modalities for public-private partnerships;(c) Support the negotiation of the contractual terms of every public-private partnership, including contracts signed by companies controlled partly or in full by the State, so as to ensure that risks are shared in a more advantageous manner for the public party, as well as to ensure proper economic sustainability;(d) Collaborate in the procedures to procure private partners and specialized technical assistance, in collaboration with the further relevant public entities;(e) Ensure the execution of the necessary pre-feasibility and feasibility studies for each infrastructure project;(f) Monitor the implementation of public-private partnership contracts, in view of the timely compliance with legal and contractual obligations;(g) Draft the reports concerning each public-private partnership, which are indispensible under the law;(h) Socialize the contents of public-private partnership contracts;(i) Any others given to it by law.

3. The Head of the PPPU is equivalent to a Director-General for salary purposes.

Section XInspection and Audit Office

Article 35Inspection and Audit Office

1. The Inspection and Audit Office, IAO for short, is responsible for inspecting and auditing the services under the leadership and supervision of the MoF.2. The IAO has the following tasks:

(a) Assess and verify the administrative, financial and patrimonial management of MoF services;(b) Draft administrative enquiry procedures for MoF internal services;(c) Propose to the relevant higher entity, in a justified manner, the start of disciplinary procedures against MoF staff and officers whenever serious breaches are detected in what regards the general and special duties of civil servants;(d) Propose, in a justified manner, the conduction of internal or external audits to other entities, in compliance with the applicable legislation, as well as to participate in the relevant services of the Public Prosecution and of the Anti-Corruption Commission whenever the IAO learns of behaviours that are liable to constitute penal offences;(e) Any others given to it by law.

3. The Head of the IAO is equivalent to a Director-General for salary purposes.

Section XILegal Office

Article 36Legal Office

1. The Legal Office, LO for short, is responsible for providing expert legal advices to the Minister and further central services of the MoF.2. The LO has the following tasks:

(a) Draft the legal and regulatory framework for the MoF, after hearing the respective services;(b) Provide legal advisory in all relevant matters;(c) Train the MoF staff on the applicable legal framework for the sector;(d) Propose the necessary procedures to ensure the implementation of the legal and regulatory framework for the MoF;(e) Provide legal advisory for the development, coordination and efficiency of every contractual and international cooperation instrument, in articulation with the further competent services;(f) Any others given to it by law.

3. The Head of the LO is equivalent to a Director-General for salary purposes.

Section XIIAutonomous Body

Article 37Timor-Leste Investment Company

1. The Timor-Leste Investment Company, TLIC, S.A. for short, is a limited company with exclusively public capital, whose mission is to promote the development of industrial and commercial activities in Timor-Leste and to contribute towards the growth of national wealth.2. TLIC is ruled by its own memorandum of association, approved by way of Decree-Law no. 41/2011 of 21 September.

Section XIIConsulting, Support or Appeal Bodies

Article 38Ministry of Finance Consulting Council

1. The MoF Consulting Council, Consulting Council for short, is the collective consultation and coordination body responsible for the periodic balance of the activities of the MoF.2. The Consulting Council must namely issue recommendations on:

(a) Decisions by the MoF, so that they can be implemented;(b) Work plans and programmes;(c) The balance of the activities of the MoF, assessing the outcomes achieved and proposing new goals;(d) The exchange of experiences and information between all MoF services and their respective leaders;(e) Relevant legislative diplomas by the MoF or any other documents issued by its services;(f) Any other activities submitted to it.

3. The Consulting Council consists of the following persons:

(a) The Minister, who presides over it;(b) The Vice Minister;(c) Directors-General;(d) The Heads of the DPMU, PFAU, FMISU and PPPU;(e) The Heads of the IAO and of the LO;(f) Heads of Office.

4. Whenever the Minister considers it to be justified, he may summon other entities, staff or individualities, whether from the Ministry or outside, to take part in meetings of the Consulting Council.5.The Consulting Council meets ordinarily once a week and extraordinarily whenever the Minister determines it.

Article 39Large Project Secretariat

1. The Large Project Secretariat provides technical and administrative support to the Infrastructure Fund Administration Council, created by Decree-Law no. 8/2011, of 16 March.2. The Large Project Secretariat has the following tasks:

(a) Carry out the preliminary and formal appreciation concerning the remission of projects to be funded by the Infrastructure Fund, from a technical and financial perspective;(b) Determine the scheduling or returning of projects;(c) Perform secretary duties in the meetings of the Infrastructure Fund Administration Council, drafting the respective minutes;(d) Draft the releases by the Infrastructure Fund Administration Council and report its activities to the Council of Ministers every month.

3. The Large Project Secretariat consists of staff from the PPPU, as well as other staff requisitioned by the Minister.

Article 40g7+ Secretariat

1. The g7+ Secretariat provides technical and administrative support to Timor-Lestes participation in the group of member countries in the g7+ initiative, in order to improve the efficiency of development assistance.2. The g7+ Secretariat carries out research and counselling work whenever necessary.3. The g7+ Secretariat consists of staff from the DPMU, as well as other staff requisitioned by the Minister.

Article 41Public Finance Management Capacity Building Centre

1. The Public Finance Management Capacity Building Centre, PFMCBC for short, is the service that provides support to the management of continuous and differentiated training activities for staff of the MoF and further State services and bodies with competences in what regards public finance management.2. The PFMCBC works in close collaboration with the NDHR and with other central services of the MoF.3. The Head of the PFMCBC is equivalent to a Director-General for salary purposes.

Article 42Appeal Body

A body is to be created, by way of Decree-Law, to enable administrative appeals against revenue and customs decisions imputable to the services listed in the present Section.

CHAPTER VFINAL FEATURES

Article 43Service articulation

1. MoF services shall function according to objectives set into annual and multiannual activity plans approved by the Minister.2. Services shall collaborate among themselves and articulate their activities so as to promote a standardized action in conformity with the Ministrys policies.

Article 44Complementary organic diplomas

Subject to the present diploma, the Minister shall approve through a specific ministry order the regulation for the organic and functional structure of the Directorates-General and the National Directorates.

Article 45Staffing profile

The staffing profile and the number of leadership and management positions are approved by way of a joint ministerial order by the Minister and by the Government member responsible for the Civil Service Commission.

Article 46Repeal

The present Decree-Law repeals Decree-Law no. 13/2009 of 25 February.

Article 47Entry into force

The present diploma enters into force on the day after its publication.

Read and approved by the Council of Ministers on 19 September 2012.

The Prime Minister,

Kay Rala Xanana Gusmo

The Minister of Finance,

Emlia Pires

Promulgated on ()

Publish it.

The President of the Republic,

Taur Matan Ruak

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