Carta/Manifesto São João del-Rei, Tiradentes e Ouro Preto: Ser nobre é ter identidade (ODS) | Por uma Matriz de GMI-Governança Multidimensional Integrada parametrizável: ICMS MG/IBS/Português

Technical Opinion / Manifesto

Local Sociocultural Databases/Inventories | Collaborative Network Pro-2030 Agenda/SDGs
ICMS IEPHA MG/FJP/IPHAN Model | National Master Plan/Matrix
WSIS / UN-ITU Global Track (Geneva/Tunis/2026) • Project ID 17824308093412720
June 01, 2026

This technical opinion presents strategic considerations and suggestions for formulating integrated public policies to foster Culture, Heritage, Education, Safety, Environment, and all instances empowered to redefine and reorganize local and global chains of challenges and values through available technological innovations, institutional structures, and multilateral cooperation mechanisms. Given the debate on transitioning the ICMS Patrimônio Cultural-MG from the State Institute of Historical and Artistic Heritage of Minas Gerais (IEPHA-MG) and the IBS Management Committee (CGIBS) to the Goods and Services Tax (IBS), a governance model is proposed. This model is anchored in the solid methodological experience of research and actions developed in the historical axis of Minas Gerais, guided by the adoption of matrix techno-scientific-social guidelines and inventories and unified performance targets.

The undeniable legal loophole to prevent this transition from resulting in a centralizing setback lies in regulating the distribution criteria of the municipal share of the IBS by the CGIBS, incorporating this inducing logic into the new structure. The excellence of the ICMS-MG model in the decentralization and redistribution system established by the Robin Hood Law (the pioneering State Law No. 13,803/2000) proved to be the engine of an efficient and effective system for inducing public policies in the country. In three decades, it jumped from fewer than 10 municipalities to more than 840 integrated cities (98.47% of the state), generating the most comprehensive sociocultural database in the world for sustainable development.

With GMI, "earning it" (fazer por merecer) becomes the goal and inducing rule for all municipalities, transforming the transparent organization of local data and potentials into automatic revenue to identify, integratedly inventory, value, disseminate best practices, and solve the real problems of cities. The reality of technological innovations and connected communication networks is a fact, and there is no other way out—it is either to improve or to improve. It is an imperative and inevitable condition to understand the current rules of the game, organizing territories within this new configuration of real and evident indicators, and the benefits of collaborative digital governance. GMI via gov.br can deliver and automate services aiming at a more effective political-financial management stability in municipalities, transforming social indicators and governance into a currency of credibility, legal certainty, and peace of mind. The rules are set: it is up to administrations to choose between ethical compliance or institutional isolation.

São João del-Rei, Tiradentes, and Ouro Preto are not just neighboring cities; they form the heart of Baroque heritage and the historical identity of Brazil. Numerous studies and research on these cities, their trajectories, and their historical-economic-cultural legacies can guide connectivity models of applied economic-social technologies, aiming at a co-management of the complexities and singularities of different municipalities operating in a network. Scientific data proves that isolated, non-local public policy planning and disconnected projects fail to create a structure as consolidated as that of ICMS/IEPHA-MG, Fundação João Pinheiro (FJP), and IPHAN/MG—which unites municipalities, states, and the federation to strengthen themselves as a whole.

We seek to give an active voice to the maturity of knowledge generated by collective and governmental investments, identify and replicate secure fiscal solutions originated in the ICMS-MG, and debate the importance of local sociocultural Databases/Inventories in harmony with a GMI-Multidimensional Integrated Governance and the structuring of parameterized National Master Master Plans, aligned with the City Statute, HDI, ESG, and the Sustainable Development Goals (SDGs) of Agenda 2030. This must be done without losing this highly efficient, legitimized, and proven engine of autonomy, safeguarding and scaling this precious Brazilian methodological heritage nationally. This is crucial to preserve institutional memory and shield against historical erasure the trajectory of those who build the ICMS-MG: our integrated ecosystem of democratic governance, preventing the risk of dismantling and postponing a mature solution that the country is already technically capable of assuming.

The Logic of Multidimensional Integrated Governance (GMI)

The ICMS-MG model is not just a successful socio-economic-cultural policy, but an architecture of actions to protect territories and ensure public management by results. It transversally binds techno-scientific, social, economic, cultural, and environmental pillars, among others, into a single technical decision matrix, where the transfer of resources is conditioned on a rigorous cycle of: action, verification, compliance of the report/inventory of the previous year with what was performed, scoring within established criteria, planning for the following year, and training. It functions as an active preservation manifesto that transforms concrete, measurable, and managed action into a strategic inductor of revenue and development, uniting private investments, international financing, professional public management, and the creative economy. FJP calculates the official distribution indexes of this unique system in the world.

A possible and mistaken pure extinction—or adaptation—of the ICMS-MG until 2033 poses a risk of political-social destabilization. Without a respectful and integral safeguard within the IBS, it threatens to delete accumulated jurisprudence, demobilize institutional arrangements, lose a legitimate resource, and extinguish an ethical and economic infrastructure built over generations. Dismantled public policies can take decades to rebuild or, depending on the incumbent's profile, may never be recovered. It is fundamental to preserve municipal financial autonomy, in accordance with the guarantees of Article 156-A (which institutes the IBS) and Article 158 of the Constitution, to ensure the continuity of the inducing distribution criteria of the ICMS in the new context of the IBS.

To ensure the full legality of this model, it is proposed that the Management Committee (CGIBS) fix these constraints in a unified national rule directly within the gov.br software. Once configured in the federal system, compliance ceases to be a local political choice and becomes an automated technical requirement, guaranteeing absolute legal certainty to municipalities and protecting mayors from any budgetary conflict. From this perspective, it is indispensable that the IBS Management Committee (CGIBS), structured by Supplementary Law No. 227/2026, absorb the consolidated fiscal solutions of the ICMS-MG model, transforming them into an infinitely scalable technological matrix. This matrix must be capable of expanding the logic of heritage, sports, safety, and environmental transfers to the entire spectrum of municipal public policies, instituting a Universal Progressive Incorporation Clause to automatically and perpetually safeguard any new management instance, whether mentioned or not.

Scaling the ICMS-MG Model to the National IBS and e-Gov – The Leading Role of Municipal Councils: Representing the Community

To enable this expanded matrix, the incentive mechanism consecrated by the ICMS-MG model must be fully preserved, autonomously improved in each state, and scaled as a guideline for the entire country. This engine—synthesized in the integration of ICMS-MG + IEPHA + FJP + IPHAN + National Master Master Plan + Local Databases—needs to connect to the capillarity of IPHAN and contemporary Digital Government (e-Gov) guidelines. Within this architecture, the statistical calculation methodology developed by FJP will act as the national administrative matrix, using state federative structures as a parametric technical base for transfers. Tax release ceases to be a bureaucratic process and becomes guided by data generated in real-time at the edge of each municipality.

Guaranteeing the leading role of Municipal Councils and anti-corruption shielding, these transfers will be conditioned on the autonomous validation of local oversight entities and civil society, using the municipality of Ouro Preto as a historical reference. The complementary regulatory frameworks of the IBS must establish the mandatory, autonomous, and deliberative role of Councils in certifying performance indicators. This mechanism finds practical and historical backing in the experience of Ouro Preto-MG, which, through 19 years of consolidation of its House of Councils, unifies and professionally engages more than 30 active councils. This ecosystem empirically demonstrates that social participation does not act as a bureaucratic bottleneck, but as a fundamental balance point that supports mayors in the transparent management of demands and the precise definition of budgetary priorities.

The Councils will play a leading role in certifying indicators, inspired by the experience of Ouro Preto-MG. To ensure integrity, the local technical endorsement will be conducted via electronic signature (Silver/Gold Levels of gov.br), binding IBS resources to finalistic funds. This measure ensures that the transfer of resources depends on local technical approval, preventing fraud or statistical manipulation. To guarantee the integrity of the model, legal constraints are instituted so that IBS resources destined for transversal policies are linked and directed directly to finalistic funds. These assets must be controlled on a parity basis by civil society and the public power, legally blocking: clientelism and deviation of purpose; the prevalence of individual over collective interest; and the political contingency of resources during and after the tax transition.

Relieving the Federal Public Machine | Parameterizable Software Architecture via gov.br: Centralizing at the Mother Source - NDPM (National Master Master Plan)

The adoption of techno-scientific-social inventories, intersecting scientific development, technological innovation, and local interconnected social impact, transfers the burden of traditional auditing to base-level active transparency. This model drastically reduces procedural steps, bureaucratic bottlenecks, and federal operational costs associated with top-down centralized inspections. By empowering the edge with auditable tools and real-time data, the Federal Government relieves its control bodies and optimizes public machine efficiency through distributed governance.

Brazil already possesses the technological conditions to implement national standardization with local customization using the country's robust digital government infrastructure—integrating systems such as gov.br, the ConectaGOV Program, MUNIC (IBGE) databases, SIOP/SOF, the Transparency Portal, and IPEADATA—to structure a unified e-gov platform for socio-economic-cultural inventories. Our country is internationally recognized as a global benchmark in digital government (e-gov), ranking prominently in the World Bank's GovTech Maturity Index. Inspired by the high-efficiency operational logic of the Federal Revenue, the platform must have a standard architecture pre-configured nationally. Given that the source code is exactly the same for the entire ecosystem, only variables and parameters change according to the reality of each locality, demonstrating that the solution can be replicated swiftly and at a very low operational cost for all 5,570 Brazilian cities.

In public software engineering and digital governance, this centralized approach with customization at the edge is the ideal model recommended by the Secretariat of Digital Government of the Union. It eliminates development rework, unifies data cybersecurity, and automatically generates indicators, dynamic charts, and impact assessment matrices, providing scientific data for studies, analytical research, planning, and continuous route adjustments in public policies. If other states do not possess the same institutional maturity as Minas Gerais, the national system will not collapse. The system utilizes the expertise of IEPHA-MG/FJP as a standard, with its matrix acting as a regulatory algorithm (fallback) in the absence of specific indicators, automating validation by the councils. This relieves public entities, as territorial reports arrive automated and validated at the base by local councils, consolidating Minas Gerais as the great mentor of efficiency in the IBS era.

Transversality of the ICMS Methodology (IEPHA/FJP/IPHAN-MG): Interconnecting with Autonomy

We suggest the national expansion of the Multidimensional Integrated Governance (GMI) logic of this methodology to all essential dimensions of urban and human development, and management by results. In this model, the axes converge toward the fulfillment of the HDI, ESG standards, and the global goals of Agenda 2030 / SDGs. The objective is to connect technical data and accountability/deliveries into an Integrated Data Macrosystem (Co-management Big Data), managed and validated autonomously by Municipal Councils in these and other sectorial guidelines.

This mechanism of financial transfers strictly conditioned on the operation of parity bodies is already a legal reality consolidated in 100% of Brazilian municipalities through the Ministry of Health and the SUS, where federal funds obligatorily depend on the technical validation of an active Municipal Health Council. GMI proposes the transposition of this exact operational intelligence to all other instances and segments of the IBS. The operational logic of GMI relies on the Intersectoral Network of Deliberative Municipal Councils: CMPC, COMAM, CME, CMS, CONSEG, COMTUR, among others, as the sovereign instance of validation, social control, and indicator auditing. Scoring in the GMI axis of the IBS is conditioned on proof of intersectoral operation, publicity of minutes, and budgetary deliberation, mirroring the model consolidated in Ouro Preto-MG.

1. Culture and Heritage: National and unified scaling of the Minas Gerais scoring model for active safeguarding, sociocultural inventories, and collection preservation. IBS inducing transfers will be linked to the fulfillment of the goals of the National Culture Plan (PNC), systemically integrating national, state, and municipal guidelines into a single digital delivery matrix / SDGs 4, 8, 11, 13, 16, 17.
2. Tourism and Identity: Creation of the "Brazilian Cultural Heritage Seal" via OCBPM to endorse municipalities with national identity relevance, but distinct from UNESCO criteria. This sovereign endorsement aims to welcome and protect municipalities that, despite being subject to recurrent political-economic vulnerabilities, have been excluded from meeting the complex Paris (UNESCO) criteria, but possess absolute national identity relevance (SDGs 4, 8, 10, 11, 12, 13, and 17).
3. Urban Planning and Housing: Official institution of a possible "List of National Heritage in Danger"—inspired by the 1972 UNESCO Convention—as an emergency legal mechanism to halt urban interventions that harm local architectural identities, made viable through the creation and implementation of the "National Master Master Plan" (SDGs 1, 4, 5, 10, 11, 13, 16, and 17).
4. Education, Health, and Sports: Indexation of ICMS/IBS budget transfers linked to strict municipal performance goals, management efficiency, and infrastructure quality. The scoring of the educational axis will require automated compliance with the parameters established by the National Education Plan (PNE), while health will maintain adherence to the National Health Plan (PNS), unifying long-term goals and federative responsibilities - ICMS/IBS transfers linked to performance goals (PNE/PNS), unifying management and responsibilities / SDGs 3, 4, 5, 9, 10, 11, 13, 16, 17.
5. Social Assistance, Human Rights, and Food Security: Integration of the Cadastro Único (Unified Registry) with mapped territorial vulnerabilities. GMI data monitoring will integratedly absorb the indicators of the Decennial Social Assistance Plan (SUAS), the National Food and Nutritional Security Plan, the National Care Plan, the National Plan to Combat Human Trafficking, and the National Plan for the Rights of Persons with Disabilities. This engineering tethers automatic IBS transfers to the real execution of these protection goals, shielding vulnerable populations against political discontinuity and electoral clientelism / SDGs 1, 2, 3, 5, 8, 10, 11, 13, 16, 17.
6. Science, Technology, and Environment: Real-time recording and updating of structured content on local technological innovations, environmental policy standards, municipal environmental inventories, and sustainable transition (ESG standards) linked to the SDGs. This approach metrics and protects legislation, regional natural assets, climate issues, and infrastructure against political discontinuity / SDGs 4, 6, 7, 9, 11, 12, 13, 15, 16, 17.
7. Other Transversal Public Management Segments: Methodological flexibility for the progressive incorporation of policies for Housing, Labor, Employment and Income, Citizen Public Safety, Human Rights, and Urban Infrastructure. Any new area added to the data ecosystem will automatically inherit the same architecture of auditable goals, social validation at the base, and real-time transparency. This ensures that the IBS (and the historical jurisprudence of ICMS/IEPHA-MG/FJP) functions as the definitive engine of an efficient, integrated state entirely focused on human results, encompassing all other unmentioned instances in an unlimited and universal manner. This intersectoral expansion does not fraction resources but optimizes their application. Data intelligence generates efficiency and attracts new investments, expanding the general budget cake in favor of urban and human development / SDGs 1, 4, 5, 8, 10, 11, 13, 16, 17.
8. GMI-Urban Axis – Municipal Master Plans with GMI Technical Guidelines: Considering that master plans are of municipal competence (Art. 182 of the CF), it is proposed that municipalities may voluntarily adhere to standardized technical guidelines by the Union, containing specific chapters for each municipality to curb real estate expansion and impact on urban landscapes—whether protected complexes or not—as an active tool for public policies and urban law. This axis has a footing in previous technical experience of the State of Minas Gerais, through FJP, with structural urban development plans for São João del-Rei, Tiradentes, and Ouro Preto. The great turning point of this matrix standardization is the elimination of wasted time with paperwork and bureaucratic theories. Since the conceptual base comes pre-configured in the software, the mayor does not waste months repeating general rules and gains agility to focus directly on local priorities and the execution of real projects in the city, always guided by local/global indicators and by SDGs/ESG and Heritage Charters – Master Plans of Humanity / SDGs 3, 4, 6, 7, 8, 9, 10, 11, 12, 13, 15, 16, 17.

The modernization of taxes in Brazil must not neutralize decentralized fiscal intelligence, promoting the institutional erasure of historical achievements based on federative autonomy. Just as the country leads globally through ecosystems like the Access to Information Law (LAI), the Transparency Portal, Pix, and Electronic Voting Machines, it has the technical capacity to spearhead public management by results through Multidimensional Integrated Governance (GMI). The imminent risk in migrating to the IBS lies in the extinction of the inducing logic of the ICMS-MG—which punishes omission and rewards efficiency—which would generate unprecedented territorial dismantling and perpetuate resource transfers without concrete metrics of reality.

To mitigate this scenario, the consecrated mechanism of the ICMS-MG must be attached to federal digital platforms (such as gov.br) and fed by local databases, where real contingencies occur. Inspired by the WHO Surgical Safety Checklist (GAWANDE, 2009), which reduced fatal errors by 47% by transposing the rigor of aviation checklists into medicine, the GMI consolidates itself as a highly reliable methodological protocol, capable of transforming the IBS into the largest inductor of transparency and administrative efficiency in the world.

Social Return and Integration of Accountability

Every public resource applied to research projects, universities, congresses, publications, sociocultural expressions, and subventions must provide for the structured and cataloged return of its data to an accessible and permanent public sphere. Programs and initiatives utilizing state funds need to make their accountability conditional on detailing concrete actions, deliveries, and benefits for society, integrated into a unified data system. This converts bureaucratic obligations into living tools of shared knowledge and models of best practices with valuation of products, potentials, and collective memory.

The viability of this premise is demonstrated by the research-action and inventory methodology of the NGO Atitude Cultural (since 1983), as well as by the development of the pilot project São João del-Rei, Tiradentes, and Ouro Preto Transparentes, a collaborative sociocultural Database/Inventory pro-Agenda 2030 / SDGs. Developed with extremely low operational costs and accumulating 26 years of consolidation in the digital environment, the model connects—integrating—documents, records, voices, and local actions to the global stage. This sociocultural technology, approved by the Ministry of Culture (MinC), has already represented Brazil in international forums of high relevance, such as the I and II Preparatory Meetings for the World Summit on the Information Society (WSIS/Geneva), UN-HABITAT, ILO, ICOMOS, ILLA, and scientific events in Argentina, Spain, Portugal, and Brazil. The data architecture structured in this Pilot Portal: Collaborative Sociocultural Database/Inventory – Territorial Intelligence e-Gov Platform comprises the following indexing scope:

home page | the project | the city | cultural agenda with event history (since 2000) | best practices | best products and services | municipal councils | leaders and patrons | ogs and ngos | publications | research | legislation | campaigns | ombudsman | contact/register, among others—a system synthesized in the pioneering hypermedia and interactive book "Ser nobre é ter identidade". This work constitutes a dynamic and continuously updated repository fed in real-time by territorial collaborative construction, implemented with thousands of interconnected contents via QRCodes and hyperlinks, launched in Brazil, Portugal, and Spain.

The model proves empirically that excellence in public management does not depend on bureaucratic complexity, but rather on the coordinated discipline of simple, replicable, and auditable processes. It is a living architecture on an integrated digital platform. It unites different sectors into a single decision matrix and links the transfer of tax resources to real preservation goals, projects, and actions validated by the community and by municipal, state, and federal councils. Based on this precision, the GMI assumes its definitive role as a rigorous protocol of governance, capable of identifying and eradicating the structural anomalies of the State in a surgical and responsible manner.

Through artificial intelligence and GMI, the country can remedy public dysfunctions by compatibilizing cooperative federalism with parameterizable human, scientific, and technological resources. In this way, it builds and empowers intelligences based on Human Rights and Global Goals (SDGs), overcoming technocratic fallacies and advancing public policies exponentially. Before the legislative, executive, and supervisory instances of all federative spheres, this technical opinion is signed so that the ICMS IEPHA/FJP model—consecrated as high-level social technology—may be the starting point for a new era of Brazilian public management: unified, democratic, and transparent. This Letter/Manifesto is submitted for institutional acceptance, dissemination, and incorporation into the federative debate, aiming at the national adoption of the Minas Gerais governance model.

Brazil possesses the technical potential, institutional maturity, and sovereignty necessary to lead this historic transformation, definitively consolidating what we proposed to achieve since the beginning of the WSIS journey and what we have all hopefully sought over decades. The consolidation of this trajectory—now duly registered in official bodies—demonstrates to public managers and leaders of the country the maturity and practical viability of our multidimensional model. This awakens a legitimate feeling of institutional pride and establishes an immediate sense of urgency for the public power to support, mobilize, and shield this social technology internally, ensuring that the country does not lose the pioneering spirit and sovereignty necessary to lead this historic transformation.

To be noble is to have identity / Transparent Cities – Collaborative Network pro-Agenda 2030

For a living sociocultural database that maps, connects, records, and discloses its best practices, its best products, and the public policies of cities—interacting with the guidelines of the global agenda 2030. A place of digital encounter where communities themselves guard, narrate, and manage their memory, their territory, and their identity.

The city we dream of is the city we can build.
The country we dream of is the country we can build.

Alzira Agostini Haddad
Author and manager of the Portal/Database/Sociocultural Inventory: São João del-Rei, Tiradentes, and Ouro Preto Transparentes | Collaborative Network Pro-Agenda 2030
Author of the Hypermedia Book/e-book: "Ser nobre é ter identidade" / Sociocultural Inventory Database launched in Brazil, Portugal, and Spain

Note: Letter/Manifesto forwarded to committed leaders at municipal, state, federal, and international levels—with official technical submission registered on the global WSIS Stocktaking platform of the United Nations (UN/ITU) under Project ID 17824308093412720 for the WSIS Forum 2026 in Geneva. (Em Português)

* English version generated via Gemini AI as part of the GMI digital ecosystem workflows