Environmental Assets 
Sustainable Agriculture 
Urban Sustainability
This document presents FBDS's Ethical Guidelines and Code of Conduct (the "Guidelines"). It was prepared based on several similar documents publicly available1 combined with our own values. The Guidelines are not meant to be comprehensive but rather to set minimum standards that we expect the organisation, its executives, employees, collaborators, and subcontractors to be bound to.
To achieve its mission FBDS is supported by several grantors from around the world. These Guidelines also contains the rules of conduct for the persons involved in implementing and managing all aspects of the grants as they perform their work for, or on behalf of, the grantor.
FBDS's Ethical Principles derive from universal values such as respect, justice, loyalty, reliability, truthfulness, and the notion that one should treat others as oneself would like to be treated.
FBDS is not-for-profit, nongovernmental, organized, independent, self-governing, and voluntary organization.
FBDS's mission ("To promote the use of market mechanism to facilitate compliance with social and environmental laws") is what it hopes to accomplish and is the purpose for which the organisation exists. It is the foundation and the frame of reference for all our activities and organisational planning. We utilise the resources made available to the organisation in an effective and efficient manner towards the accomplishment of its stated purpose and counteract any abuse in the use of these resources towards people in vulnerable situations.
FBDS strives for openness and honesty internally and towards its staff, donors, partners, suppliers, collaborators, and the public.
FBDS will be honest and truthful in its dealings with its donors, project beneficiaries, staff, membership, partner organizations, subcontractors, government, and the public in general, and will respect and encourage respect to the laws of any jurisdiction in which it is active. FBDS repudiates corruption and bribery at all levels as well as fraud and the misuse of aid funds - refer to FBDS's Anti-Bribery and Corruption Policy.
FBDS supports the Universal Declaration of Human Rights2 and believes that its activity should be carried out without discrimination based on race, gender, social status, sexual orientation, disability, religious or political affiliation, etc., see Equality Policy.
Furthermore, FBDS believes that children and vulnerable adults should be protected from physical or sexual or emotional abuse and neglect, refer to FBDS'sSafeguarding Policy.
Please refer to FBDS's Environmental Policy.
FBDS also supports the ILO Declaration on Fundamental Principles and Rights at Work3 and repudiates any form of sexual abuse, sexual exploitation and harassment.
FBDS's executives, employees, and collaborators are bound to this Guidelines while acting on behalf of the organisation and are encouraged to promote the Guidelines in their day-to-day activities as well as to inform the appropriate channel (refer to FBDS's Whistle-Blowing Policy) any apparent or actual deviation from it within the organisation or with our suppliers, collaborators, partners, etc. FBDS will ensure the appropriate follow-up procedures if deviations occur.
These Guidelines are part of the FBDS's employees' conditions for employment as well as an integral part of consultants and collaborators contracts. Violations of these guidelines may result in warning, consideration of dismissal/termination/exclusion, or to handing over of the case to the relevant authorities.
FBDS understands that the development of ethical guidelines are an inclusive and ongoing process and will provide periodic training to develop and strengthen its ethical competence and awareness at all levels.
The board and staff members of FBDS are committed to a zero-tolerance policy on bribery and corruption in any form, recognising that bribery is contrary to fundamental values of integrity, transparency and accountability and undermines organisational effectiveness.
The Board is responsible for overseeing the policy and bribery and corruption risks or incidents are a standing item on Board meeting agendas, to be dealt with at each Board meeting.
FBDS understands corruption as an abuse of power and/or position for advantage. We recognise its serious negative effects on individuals and society as a whole and as such, are committed to combating it.
A bribe is understood by FBDS as the offering, promising, giving, accepting or soliciting of money, a gift or other advantage as an inducement to do something that is illegal or a breach of trust in the course of carrying out an organisation's activities. This includes offers or gifts for friends and family as well as for the individual and includes "facilitation fees".
Incidents of bribery and corruption include, among others, the following:
Possible risks in relation to such incidents include:
General context: FBDS works around the world and as such our staff, consultants or part are encouraged to be vigilant of the risks of receiving or offering bribes or other corrupt practices. This can pose a threat to the organisations and the people who work for them directly, themselves, and also to FBDS, which has a responsibility to prevent bribery.
FBDS's own procedures: In addition to its relationships with various clients, areas in which FBDS could be vulnerable include recruitment, procurement, transactions with the authorities and the development of work in a new region or country where we are less familiar with the context. These are addressed in existing policies, but attention must be paid in risk reviews that the procedures are up to date, appropriate and put in practice.
Consequences for FBDS: The organisation could be subject to prosecution under Brazil law if it does not ensure that it acts against corruption cases. There could also be serious impacts on FBDS's reputation if it is perceived as accepting, condoning or turning a blind eye to corruption.
Details on risks are included in FBDS's risk register and kept up to date by the FBDS's management team. The Board should review the risk register at each meeting.
FBDS has the following instruments in place to reduce the risk of corruption occurring:
FBDS undertakes to carry out a bribery and corruption risk assessment when it enters a contracting relationship with another entity and a due diligence assessment against that risk, including verifying whether the entity has and puts into practice its own anti-bribery policies. This will be repeated at periodic intervals.
The procedures in dealing with incidents of corruption are as follows:
The investigation should involve the line manager and at least one other member of the FBDS team, who will interview the person or people concerned within a maximum of two weeks of the incident being reported and support them to analyse the incident. The team produces a short written report that is then immediately shared with the Board. The report must include analysis of how and why the incident occurred and make recommendations as to how procedures can be strengthened so that a staff member is not put in that situation again. The investigation interview should also include a check on the staff member's welfare and identification of their support needs around any trauma or distress resulting from the incident.
If the investigation team has the impression that the staff member was willingly complicit with the corruption incident, then the procedures outlined in 3.3 below will apply.
Whenever it is possible without endangering staff members or clients, FBDS should also report the incident to the relevant authorities in order to enter the incident on the official record and to stimulate action against corruption. FBDS recognises that this is not always possible: the authorities can sometimes be complicit in the corruption themselves.
Options such as whistleblowing hotlines should be explored as reporting mechanisms if this is the case.
This may include evidence or suspicion of a range of issues that could include, among others, financial mismanagement, trafficking influence, bribery and nepotism. If a staff member has identified such practice in a client, contractor or other organisation, they should immediately report it to their line manager and the rest of the team. FBDS should then investigate the reported incident, with a view to confirming whether corruption has taken place and if so, what the circumstances were.
If the investigation identifies that corruption has taken place, a short report should be written and recorded on the risk register. Following identification of an incident, FBDS must take action. The exact response will depend on the particular circumstances and the severity of the case, but it could include:
This may include evidence or suspicion of a range of issues that could include, among others, financial mismanagement, trafficking influence, bribery and nepotism. If a staff member has identified such practice in a colleague, they should immediately report it in confidence to their line manager or to a Board member. FBDS should then immediately investigate the reported incident, with a view to confirming whether corruption has taken place and if so, what the circumstances were.
If the investigating team identify that corruption has taken place, immediate action must follow, using the appropriate disciplinary procedures. The consequences for the staff member, depending on the severity of the incident and the circumstances, could range from suspension to dismissal to criminal prosecution. Records of the incident and the responses will be kept in FBDS's confidential personnel records.
If the incident concerns senior management or the board, the staff member may also choose to report it to an external competent authority.
FBDS's zero tolerance statement should be cited into contracts, memoranda of understanding and other contractual arrangements.
FBDS will support its collaborators and partners (if feasible and realistic) to look at their own anti-corruption practice and to develop their own appropriate responses to incidents of bribery and corruption.
All reported incidents are included in the risk register document.
The risk register and corruption incidents are frequent features of management team meeting agendas.
The Board reviews the risk register at regular intervals and reviews responses when relevant. Once a year, the President of the Board of Trustees reviews all corruption incidents that occurred during the year and reports on these to the Board. If patterns emerge that demonstrate that risks need to be re-evaluated, this is done so.
FBDS commits to sharing information on bribery and corruption with other organisations with a view to combating it wherever it occurs.
FBDS recognises that many potential conflicts of interest arise as a result of its work. Through the application of our policy on conflict of interest, we attempt to identify and manage conflicts that do arise systematically. We also undertake to monitor the implementation of this policy to ensure that conflicts of interest do not compromise the integrity and objectivity of our work.
Employees:
Subcontractors:
As part of the project planning process, before accepting the terms of reference for an individual contract, the project manager considers any potential conflicts of interest. In particular, consideration must be given to potential conflicts arising from:
If any potential conflict is identified:
If, after the implementation of the identified measures, a potential conflict is likely to remain which could affect FBDS's ability to deliver the terms of reference, FBDS will formally notify the client before accepting the contract.
This document presents FBDS's Whistle-Blowing Policy (the "Policy"). It was prepared based on several similar documents publicly available combined with our own concerns.
Employees, collaborators, and subcontractors are often the first to realize that there may be something seriously wrong within an organisation. However, they may not express their concerns because they feel that speaking up would be disloyal to their colleagues or to the organisation. They may also fear harassment or victimization. In these circumstances, it may be easier to ignore the concern rather than report what may just be a suspicion of malpractice.
This policy aims at encouraging employees, collaborators, and subcontractors to feel confident in raising serious concerns and to protect them from possible internal reprisals or victimization if they have a reasonable belief that they have made any disclosure in good faith.
We encourage employees, collaborators, and subcontractors to raise any serious concerns that they have about any aspect of service provision or the conduct of its board members, executives, employees, collaborators, and subcontractors of the organisation or others acting on behalf of the organisation.
Examples of concerns may be related to: fraud, corruption, bribery, unauthorized use of public funds of grants, blackmail, criminal offences and breach of law, endangering the heath or the safety of an individual, endangering the environment, sexual of physical abuse, unethical conduct, etc., for more information refer to FBDS's Anti-Bribery and Corruption Policy.
We as an organisation recognize that the decision to report a concern can be a difficult one to make. If what you are saying is true, you should have nothing to fear because you will be doing your duty to your employer, grantor, and those for whom you are providing the service.
The management will not tolerate any harassment or victimization (including informal pressures) and will take appropriate action to protect you when you raise a concern in good faith.
All concerns will be treated in confidence and every effort will be made not to reveal your identity if you so wish. At the appropriate time, however, you may need to come forward as a witness.
Anonymous complaints may be made through correspondence sent to the Chairman of the Board of Trustees and/or Vice-Chairman of the Board of Trustees and/or Executive Director, who will take the necessary measures to investigate the facts that have occurred.
If you make an allegation in good faith, but it is not confirmed by the investigation, no action will be taken against you. If, however, you make an allegation frivolously, maliciously or for personal gain, disciplinary action may be taken against you.
As a first step, you should normally raise concerns with your immediate manager. This depends, however, on the seriousness and sensitivity of the issues involved and who is suspected of the malpractice.
FBDS's President of the Board of Trustees has overall responsibility for the maintenance and operation of this policy. He will maintain the records of concerns raised and the outcome and will report as necessary to the board.
If you do intend to raise the matter outside the Organisation, you should take into account the disclosure of confidential information.
Concerns may be raised verbally or in writing. Staff who wish to make a written report are invited to use the following format:
The organisation will respond to your concerns. Do not forget that testing out your concerns is not the same as either accepting or rejecting them.
Where appropriate, the matters raised may:
It is the aim of FBDS to create a positive working environment for all its employees. It is therefore FBDS's policy to ensure that employees with a grievance relating to the employment can use this procedure to resolve issues as quickly and as fairly as possible.
Grievances are concerns, problems or complaints raised by a staff member in relation to issues such as their working conditions, line management, relationship with colleagues or behaviour of colleagues. In many cases, these problems can be addressed and resolved informally through ongoing working relationships and we always encourage staff to raise any problem informally with your line manager or entity director before invoking a formal grievance procedure. However, where informal discussions do not resolve the problem, or the matter is of a serious nature and it is inappropriate to address informally then it is important that we have an efficient and effective formal grievance mechanism that aims to address and resolve the issue. Refer to FBDS's Safeguarding Policy.
Confidentiality
All grievances will be dealt with sensitively and with due respect for the privacy of any individuals involved. All employees should treat as confidential any information and communication in connection with any part of the grievance process unless and until there is agreement from all affected parties to share it.
Timescale
The formal grievances process should normally be concluded within one month of the grievance being raised. FBDS will use its best effort to resolve the grievance as speedily as possible and adhere to the timescale given above wherever possible. However, where this is not possible due to the need for further investigation or lack of availability of witnesses or staff involved in the process, time extensions may be necessary. Any additional time requirement will be explained clearly to the staff member who raised the grievance.
Responsibilities
The administration of FBDS will ensure that the application of this procedure is implemented fairly and consistently. To ensure consistency, where possible a Director of FBDS will be involved at all stages of the grievance process and document the whole process. He will also make sure that any action agreed is implemented, monitored and reviewed.
Grievance submission
A formal grievance must be put it in writing and submitted to one of the following:
When raising a grievance, employees should include the following information:
Where the grievance is submitted, receipt acknowledgement of grievance should be issued in writing.
Within days of receipt of a grievance, a preliminary review meeting amongst the relevant FBDS management, either physically or via a video conference, should be organised to discuss the approach to investigating and resolving the grievance.
In some cases, it may be necessary for an investigation to be carried out into the grievance. The investigation should be led by the individual who receives the grievance, supported relevant FBDS management. It may involve taking statements from employees or any relevant witnesses or reviewing relevant documents.
Following receipt of a grievance letter, the individual who receives the grievance will invite the employee to attend a formal grievance meeting, which can take place physically or via a video conference, normally within 10 working days, or as soon as possible. The employee has the right to be accompanied by a colleague to the formal meeting provided they make a reasonable and timely request.
The following individuals will normally attend the Grievance meeting:
During the meeting the employee is given the opportunity to explain their grievance and how they think it should be resolved. The outcome of any investigation is shared and discussed. Options of how to resolve the issue in a mutually acceptable way are discussed and, if possible, agreed.
If a final decision cannot be made at the time of the formal meeting, the individual who received the grievance should tell the employee when they might reasonably expect a decision and what action they will take to help resolve the issue. If a further grievance meeting is considered appropriate, this will be arranged without unreasonable delay.
The outcome of the grievance meeting can be communicated verbally if a decision is made at that time, but will always be confirmed in writing within a reasonable period of the grievance meeting (or final grievance meeting where more than one meeting has taken place). The employee should be notified of their right to appeal against the outcome.
The aim of the FBDS Disciplinary Policy is to help and encourage employees to improve, achieve and maintain standards of conduct, attendance and job performance. It also enables management to deal effectively with those employees who do not comply with the Organisation's code of conduct, attendance and performance in the workplace. Equally, the policy and procedure are designed in a manner which is non-discriminatory and which is fair, consistent and effective. It must also be applied in a timely manner and without undue delay.
All Managers have a responsibility for ensuring that employees are made aware of the Disciplinary Policy and Procedure. All employees are to be informed of the standards of conduct and work performance expected of them and Managers should ensure that these standards are fully understood by those who work to them.
Matters relating to or arising under the Disciplinary Policy and Procedure must be treated as confidential at all times. Failure to do so may itself constitute grounds for initiating disciplinary action.
At each stage of the Disciplinary Procedure attached to this policy, the employee has a right to be accompanied by an work colleague. The employee will also be informed in writing of:
The employee will also be reminded that they will be given a full opportunity to state their case and if action is taken, what improvement is required. They will also be reminded of their right of appeal.
Managers whose responsibilities require them to participate in or hold disciplinary meetings will be given appropriate training to enable them to undertake their role effectively and dispassionately.
Employees should make every effort to attend meetings or interviews relating to the application of the Disciplinary Procedure. If the employee fails to attend such meetings more than once without compelling reasons, then meetings may be held in the employee's absence. Where this measure is invoked, the employee will be informed of this in writing.
Those responsible for making arrangements under the Disciplinary Policy and Procedure must ensure that any necessary, reasonable adjustments required by the employer or other attending have been addressed. This may relate to disability or to the requirements of religious beliefs.
Should an employee have an objection to the person or persons appointed to investigate or hold meetings in connection with the disciplinary matter they must raise this objection in writing, clearly stating the reasons to the Executive Director. Such objection must be made within two working days of the notification about the matter under investigation being brought to their attention.
The nature of the disciplinary action taken will be determined according to the nature and seriousness of the alleged misconduct and a dispassionate assessment of the facts based on the balance of probabilities. The Organisation's Disciplinary Policy and Procedure will not apply to any employee who is in their period of probation.
Data relating to the application of this Policy and Procedure will be held and/or destroyed in accordance with the provisions of current data protection regulations.
In accordance with the current equality legislation, this procedure will not discriminate, either directly or indirectly, on the grounds of gender, race, colour, ethnic or national origin, sexual orientation, marital status, religion or belief, age, trade union membership, disability, offending background or any other personal characteristics.
FBDS recognises that discrimination and victimisation is unacceptable and that it is in the interests of the Organisation and its employees to utilise the skills of the total workforce. It is the aim of the Organisation to ensure that no employee or job applicant receives less favourable facilities or treatment (either directly or indirectly) in recruitment or employment on grounds of age, disability, gender / gender reassignment, marriage / civil partnership, pregnancy / maternity, race, religion or belief, sex, or sexual orientation.
Our aim is that our workforce will be truly representative of all sections of society and each employee feels respected and able to give of their best. To that end the purpose of this policy is to provide equality and fairness for all in our employment.
All employees, whether part-time, full-time or temporary, will be treated fairly and with respect. Selection for employment, promotion, training or any other benefit will be on the basis of aptitude and ability. All employees will be helped and encouraged to develop their full potential and the talents and resources of the workforce will be fully utilised to maximise the efficiency of the organisation.
Our staff will not discriminate directly or indirectly, or harass customers or clients because of age, disability, gender reassignment, pregnancy and maternity, race, religion or belief, sex, and sexual orientation in the provision of the FBDS's services.
This policy and the associated arrangements shall operate in accordance with statutory requirements and the Brazilian Legal Framework.
Responsibility for ensuring the effective implementation and operation of the arrangements will rest with the Executive Director. Managers will ensure that they and their staff operate within this policy and arrangements, and that all reasonable and practical steps are taken to avoid discrimination.
Each manager will ensure that:
Responsibility for ensuring that there is no unlawful discrimination rests with all staff and the attitudes of staff are crucial to the successful operation of fair employment practices. In particular, all members of staff should:
Third-party harassment occurs where a FBDS employee is harassed, and the harassment is related to a protected characteristic, by third parties such as clients or customers. FBDS will not tolerate such actions against its staff, and the employee concerned should inform their manager/supervisor at once that this has occurred. FBDS will fully investigate and take all reasonable steps to ensure such harassment does not happen again.
Regular briefing sessions will be held for staff on equality issues. These will be repeated as necessary. Equality information is also included in induction programmes.
FBDS deems it appropriate to state its intention not to discriminate and assumes that this will be translated into practice consistently across the organisation as a whole. There will also be regular assessments to measure the extent to which recruitment to first appointment, internal promotion and access to training/development opportunities affect equal opportunities for all groups.
We will maintain information on staff who have been involved in certain key policies: Disciplinary, Grievance and Bullying & Harassment. The information collected for monitoring purposes will be treated as confidential and it will not be used for any other purpose.
Employees have a right to pursue a complaint concerning discrimination or victimisation via the Organisation Grievance or Harassment Procedures. Discrimination and victimisation will be treated as disciplinary offences and they will be dealt with under the Organisation Disciplinary Procedure.
Safeguarding is term with a broad definition. We adopt the following definition: our objective is to protect the rights of all people who FBDS interacts with to live in safety, free from abuse and neglect. This applies equally to all people, regardless of gender, sexuality, religion, disability, ethnic origin or age.
FBDS has a suite of policies and internal documents that exist to ensure that we safeguard those who we come in to contact with, including FBDS Ethical Policy, Health and Safety, Anti-Fraud and Corruption Policy, the FBDS Terms of Employment, Code of Conduct, Grievance Procedure and Whistle-blowing Procedure.
This policy is therefore focused primarily on our approach to keeping people safe from bullying, harassment, sexual exploitation and abuse. It should be read alongside the broader suite of policies listed above.
At FBDS we will not tolerate any representative of FBDS, whether our employee, consultant, contractor or partner carrying out any form of bullying, harassment, sexual exploitation and abuse.
In particular, we commit to:
All FBDS staff and representatives should:
Managers should be made aware of any consensual relationships they may develop with other FBDS colleagues over whom staff hold a position of power (e.g. direct reports or within chain of line management) and ensure that no abuse of power or conflict of interest is allowed to occur.
Where projects or programmes will work directly with communities or individuals we will ensure FBDS staff and representatives observe the requirements of Code of Conduct to minimize the risk of unintended harm, and we will ensure that mechanisms exist and are publicized to enable those we work with to raise and concerns and provide any feedback they wish to. If a specific project or programme is undertaken that will involve direct work with vulnerable adults or children specific measures for that project or programme will be designed to ensure that risk is appropriately managed.
Board of Directors has ultimate responsibility for safeguarding and should always act in the best interests of the beneficiaries and staff, including:
Executive Director is responsible for ensuring the application of this procedure is implemented fairly and consistently. He will also focus on recruitment of the qualified people and provide induction and refresher training to staff and management on safeguarding.
Management teams are responsible for ensuring the policy and procedures are operating effectively within their areas of responsibility.
Every member of staff and representative is responsible for implementing the policy and procedures.
FBDS aims to understand and minimize the impact on the environment by means of the continuous development and implementation of this policy.
The areas below have been identified as those in which there is a risk that our operations may have a negative impact on the environment:
As long as the requirements of price, quality and technical specifications are met, FBDS will give preference to:
As the mission of the FBDS is to promote sustainable development and protection of the environment in all spheres of society and the Brazilian economy, the Foundation is committed to not implementing projects that have negative environmental or social consequences.
FBDS aims to establish and maintain, in every possible way, a working environment and working conditions and practices that do not jeopardize the health and safety of our employees, visitors, contractors and public members.
That includes:
Employees have a duty to act with due care for their own health, safety and well-being as well as the health of their colleagues and other contacts; report all accidents or potentially dangerous situations and comply with the instructions issued on safe work procedures, fire and first aid.
Employees must cooperate with the following actions:
Any team member who sees evidence of a fire or other emergency should raise the alarm to indicate evacuation from the facility. In the event of an emergency, leave the premises by the nearest fire outlet and move directly outside the workplace. Employees will not return to the office until they are authorized by the FBDS Director present at the location.
To ensure a healthy work environment and keep our workplace safe, FBDS provides:
Fundação Brasileira para o Desenvolvimento Sustentável - FBDS (Brazilian Foundation for Sustainable Development), a private non-profit legal entity, registered as CNPJ number 40.390.569/ 0001-25, headquartered at Av. Rio Branco nº 81, 14th floor (part), Centro, CEP 20040-004, Rio de Janeiro, RJ and office at Rua Engenheiro Álvaro Niemeyer nº 76, São Conrado, CEP 22610-180, Rio de Janeiro, RJ, establishes and makes public its PURCHASING AND CONTRACTING REGULATION, which becomes effective for the cases of Partnership Terms, Agreements, Contracts and other covenants by this Foundation's initiative.
Art. 1st - The main objective of this Regulation is to ensure that the purchases and contracts to be carried out by FBDS are the most advantageous for the Foundation and, consequently, for society in general. It also considers efficiency, agility and transparency in its actions and projects.
Art. 2nd - This Regulation aims at ensuring the compliance with the principles of equality, legality, impersonality, morality, publicity, economy, efficiency and objective judgment in the processes of purchasing goods and hiring services of any nature.
Art. 3rd - This document establishes the procedures to be adopted by all FBDS Administrators, Managers, Consultants and Administrative Staff for the purchase of any goods and contracting of works and services carried out by this Foundation.
Art. 4th - The rules for purchasing goods and contracting works and services by FBDS partners may be adopted, and their resources are executed within the scope of the respective projects and actions as long as they are compatible with Brazilian laws.
Art. 5th - Purchasing goods and contracting works and services shall be carried out by means of the selection of suppliers, and this procedure is waived only in the cases provided for in this Regulation.
Single paragraph - FBDS may use pre-selection and registration procedures for possible executors for contracting and negotiating activities to be performed.
Art. 6th - Participation in the selection of suppliers implies full and irreversible acceptance of the terms of the purchase/service order or call notice, of the technical elements and instructions provided by FBDS to interested parties in terms of reference, as well as the compliance with this Regulation and applicable norms.
Art. 7th - When consulting services are hired, payments will only be made upon delivery and due approval of the products by FBDS, separately or jointly with other partners, supporters and / or financiers of the project or action.
§ 1st - In case it is necessary to split the payment amount referring to the consultancy, the full amount shall only be paid upon delivery and approval of the final product, according to terms of reference and corresponding contract.
§ 2nd - Once provided for in the contract, payments for consultancy services shall be conditioned to the equivalent transfer of resources from the partner/contractor/financier of the project or activity.
Art. 8th - On the occasion of the payment, only fiscal or equivalent documents will be accepted.
§ 1st - Priority will be given to hiring Companies.
§ 2nd - In the case of occasional services performed by an Individual, a Payment Receipt must be issued in the form of Recibo de Pagamento Autônomo-RPA (Autonomous Income Receipt).
§ 3rd - Whenever possible, the priority should be for suppliers of goods from local markets where projects and activities are being carried out.
Art. 9th - The selection of proposals is unnecessary or unenforceable:
Art. 10th - The modalities for the selection of proposals to be presented, observing the limits of values established in Chapter VII of these Regulations below, shall be:
§ 1st - For the selection of proposals, regardless of the modality, the best cost/benefit rate for the execution of FBDS activities and projects must be considered.
§ 2nd - The technical qualifications of the supplier, the product/service and the proposed price will be used as selection criteria.
§ 3rd - The disclosure and reception of proposals provided for in the modalities of items I and II may be carried out by means of communications via e-mail or regular mail.
§ 4th - The reception or collection of budgets, as provided for in item I, may be carried out by physical or digital printing of web pages, price catalogs and printed disclosure materials, and/or communications via e-mail or regular mail.
§ 5th - In the cases provided for in item III of this article, on the occasion of publication of the notice call, a Judging Committee composed of at least 3 (three) members chosen by FBDS will be appointed to evaluate the proposals received.
Art. 11th - The limits for the exemption and for the modalities of the formal purchase and contracting processes are:
Single Paragraph - The limits specified in items I to IV of this Article can be adjusted in specific cases, in common agreement with partners, supporters and financiers, regarding projects or actions that so require and the new limits are valid only for those projects or actions.
Art. 12th - The purchasing / contracting processes will consist of the following steps:
§ 1st - The exemption of contract is allowed, at FBDS' discretion, in the case of purchase for immediate and full delivery of the acquired goods, which do not result in future obligations, with full payment made by FBDS after reception. The same can be extended to support and maintenance services, excluding consulting services.
§ 2nd - When the expense is not directly related to a project in execution, the person responsible for the FBDS sector will be entitled to request it.
§ 3rd - In the case of contracts that fit the modality of competition or bidding contest, the selected supplier must prove the tax and labor law regular compliance before signing the respective contract.
§ 4th - FBDS may also, in the regular exercise of its activities and within projects in execution, offer scholarships, survey and data and information collection to be implemented in its projects and activities.
Art. 13th - The notice calling instruments shall ensure to FBDS the right to cancel the selective purchasing/contracting process, prior to the signing of the contract.
Art. 14th - The process must be kept on file at FBDS' headquarters for the period established in the covenant instrument signed with the agency responsible for the transfer of funds, except in cases in which this period is shorter than the periods established in the current legislation, for further investigations, inspections and possible internal or external auditing.
Art. 15th - The project coordinator or administrator in charge for the area/nucleus or FBDS' administrative sector may request an amendment to increase the value initially contracted, and the numbers to be acquired, considering the financial availability in the referred project or action.
§ 1st - The increase in value must be proportional to the additional services provided, execution of the work or number of goods, except in cases of proven increases in the prices of the inputs necessary to achieve the object of the contract.
§ 2nd - FBDS' Chair or Executive Director is the authority in charge of approving any amendments.
Art. 16th - The necessary and essential provisions in any contract to be signed by FBDS are those that establish:
Single Paragraph - In the case of the availability of a term of reference, this must be cited as an integral part of the object of the contract.
Art. 17th - On the following special occasions, an Evaluation Committee will be made up in order to evaluate the proposals presented and decide on the contracting:
The Evaluation Committee will be made up by the following members of FBDS team:
Art. 18th - Upon reception of any contracted purchase, work or service, the original fiscal document must be compared with the respective term of reference and/or contract.
Single Paragraph - During the comparison of the fiscal document with the specifications established in the terms of reference and/or contract, the procedure will be the physical checking of the purchase, the contract of the work or service, regarding quality, specification, validity and guarantee, when applicable, quantity and integrity, preferably in the presence of the supplier and/or transporter.
Art. 19th - In case there is a refusal in the act of receiving the purchase, work or service and/or the return of some merchandise, in whole or in part, the person responsible for the reception must immediately inform the project coordinator or FBDS administrative sector, so that the necessary measures can be taken with the supplier regarding the business cancellation and taking steps to stop the payment process that may be in progress.
Art. 20th - Related to FBDS' acts resulting from the application of these Regulations, a Reconsideration Request will be made to those interested in supplies/service provision, provided that they have formally manifested within the process, in accordance with the text of the instrument by means of which FBDS published the budget request. The deadlines established in the publication act must be considered, respecting the maximum term of 5 (five) working days from the date the claimants acknowledge the act considered irregular or illegal.
Single Paragraph - The Reconsideration Request will be considered by FBDS within a period of up to 15 (fifteen) business days after receiving the aforementioned Reconsideration Request.
Art. 21st - FBDS will take all necessary measures to avoid conflicts of interest and guarantee competition in the contracting processes provided for in this Regulation.
Art. 22nd - In the event of contracts signed with institutions that require compliance with their own standards, FBDS will check possible conflicts and adopt the most restrictive clauses.
Art. 23rd - The cases omitted in this Regulation will be decided by FBDS Deliberative Council, duly justified.
The audit work has been conducted following the CFC Resolution - Federal Accounting Council, established by the Institute of Independent Auditors of Brazil (IBRACON), Rules of the Securities Commission (CVM), and legislation.
Audit procedures consist of techniques that allow obtaining sufficient and appropriate evidence to support the auditors' opinion on the financial statements, including compliance and substantive tests.
The application of audit procedures is carried out, due to the complexity and volume of operations, through selective tests, tests, and sampling, based on the analysis and risks of the audit and other elements, to determine the scope of the examinations necessary to the issuance of a report on the financial statements.
Observance and noun tests take into account the following basic techniques:
The accounting audit will also be carried out on the records generated by electronic data processing (if necessary) and on others kept by the Foundation that must undergo examinations for the proposed purposes.
In carrying out the work, the following aspects must be observed:
The FBDS highlighted that when a funder submits or requests other procedures for the audit, the Foundation will comply with this request.
Fundação Brasileira para o Desenvolvimento Sustentável
Rua Engenheiro Álvaro Niemeyer, 76
CEP 22610-180
Rio de Janeiro - RJ - Brasil
Tel. +55 (21) 3322-4520
Fax +55 (21) 3322-5903
Para comentários, sugestões ou denúncias:
fbds@fbds.org.br
