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Plano Oficial de Contas do Ministério da Saúde

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Pocms

  1. 1. Ministério da SaúdeIGIFInstituto de Gestão Informática e Financeira da Saúde
  2. 2. ! " # $ %& ( # )*+ ( ,-& -* . - & - (+ *
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  4. 4. 91 . )D + //////////////////////// %$ " >. ) ( (///////// %$ 0.2 ///////////////////////////////////////////// % $ 9.$ //////////////////////////////////////////////////////// % & C. ! ///////////////////////////////////////////////////// ##" 4 . -( # )D ///////////////////////////////////////////////// #& 5.* ( ////////////////////////////////////////// # ;. //////////////////////////////////////////// # @. < & ? /////////////////////////////////////// &C1 . )D 2 ( )D * & - ) /////////////////////////////////////////////////////////////////////// &! , ) /////////////////////////////////////////////////////////////////////// &!! 2 ( ) = ///////////////////////////////////// &!% ) * ///////////////////////////////////////////////////// &!# ) ( /////////////////////////////////////////////////////////////////// &!&41 .2 # ////////////////////////////// &!" 2 # /3 9760 ////////////////////////////////// &! 2 # /3 @76C /////////////////////////////////// &! 2 # /3 876C /////////////////////////////////// &! 2 # /3 9076@ ///////////////////////////////// &% ( E2 # /3 90768 /////////// &%$, " ////////////////////////////////////////////////////////////////////// &%"
  5. 5. ( ( ( % ( ( % ? ( + / ( ( ( ( < " ) ( # ) ( % F : : ( +< ) ( ( +< )D / " # ) ? . (% " ( G 01 . " ) 91 . )D + C1 . )D 2 ( )D * 41 .2 # 01 ( . " ) % ( ( < < / 91 ( ( : < ( < ) ( <( ) ( % ( ( " ( " ( + / # ) ( ) )D ( " % ( . < < C1 / # % ( " ( )D (. ( ( < ( : 41 / -& -* ( % " (% : < : < ( ( + ? : # < # : ( " ( < / % !( F " ( ? ( " A B/ - -
  6. 6. !#! % "$ ( : < ( E ( <( ) # ) ( ) *+ &$ ,! % ( % : < ( : ? F ( ) ( & : E " # ) ) %" - . / ) ( < < : E ) " ! E + ( ( )D / ( ( " ) " 9.* ( ( ( F ( ( "( +< E ( <( ) # ) " ( ( : E " # ) ) ( < : (% " ) ( < < E ) ) ( < < ) " ! / " ( ( H C . * ( " ( " "( . + < ( : ( ( ( F # "( " <) ( ( "J : ( < : ( % ( " ( ) ( : ( ) ( < < ) ) % : # : " ( F : ( < ) ( F # ? F ( <F % H * ) % +< :( " (( ? 2 ) .& " ( ( ) " /% < ( * ) G 0 %*+ & < : ( B /3 0 " 9>0/3 ) : " G 0.$ " ( " % ( ) ( 0 !*+ < < ( ( " 0>>>> <0 . < (K (L ) ( ( " ( & / ( ( < : 9. ( " ( F ) ( ) ( & (( 5>I : K (L F+ ? F "( -
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
  10. 10. !#! % "$9. < ? F ( < * ) * ) ) ( ( ( :( % & : < ) ( < / : < % ? ( < < % 2 ) <) 0 !#*+ ) : % : : ( < C0 ) ( & ( E% % (/ ( * ) ( ( " 0 !%*+ < + ( ) ( ! C/3 ( 0689:0 . " ( " ( : ( ) : / 0 9 " 9/3 ( " 0/3 2 . /3 59578>: 5 < : ( ( ( < ( / ! ( : ( ( ( :( 0 !&*+ : ? ( ( ( C . / " ( (9. ( % ( " 0/3 % : ? ( ( ( & < "J : ( ( * ) ( % (! " ( ( < : ( % (/ : ( (C. " ( /3 0 ( : " ( /3 4 " < ( E% & " 0>/3 ( )D < EE : ( ! E ) 0 !$ *+< ( C0 2 # ( : (! * < " / /3 4 " 0>/34.M ( ! ( < E " ! 068> < ) < ( E 2 ) <) & " ( " 2 ) .& ( : + ( ;> )& ( ( ( / " " ) ( ( : % F # !# -
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
  12. 12. !#! % "$ * ) < % " ( ) : 2 ) .& . < ? & * ) / (* ) : ( / 0 %#*+ 0 % *+ * ( < " )D " + ( :0. ( " <" ( " ( 2 . /3 ) 9;47@8: C> " : 59578>: 5 (. <) " ( < ( / ( ) : < ( ? % < ( # 9; " 0689/ . 2 " * <) # / ( /9. F % ( ( ( " ( 99 ( 0689/ <J ( ( % . / : + = : $N - " % # (: ( ( = O / < < ( ( ( ( ) < ( ( ( ! ( < ) % ( +< ( )% < ( " : ( < % / 0 %!*+ ( ( )& $ : < : + * + ) : ( $ ( < ( < / 0 %%*+ !$ -
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