{"item":{"id":1799,"titulo":"Disp\u00f5e sobre as diretrizes para a elabora\u00e7\u00e3o da Lei Or\u00e7ament\u00e1ria referente ao exerc\u00edcio de 2014 e d\u00e1 provid\u00eancias correlatas.","numero":"1629","categoria_id":1,"aprovada":"2013-07-31 00:00:00","slug":"disp-e-sobre-as-diretrizes-para-a-elabora-o-da-lei-or-ament-ria-referente-ao-exerc-cio-de-2014-e-d-provid-ncias-correlatas","descricao":"\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003EO \u003Cstrong\u003EPREFEITO DE ITABAIANA, ESTADO DE SERGIPE\u003C\/strong\u003E,\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003EFa\u0026ccedil;o saber que a C\u0026acirc;mara Municipal de ITABAIANA\/SE aprovou e eu, PREFEITO, sanciono a seguinte Lei:\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022 align=\u0022center\u0022\u003E\u003Cstrong\u003E\u003Cspan\u003ET\u0026Iacute;TULO \u0026Uacute;NICO\u003C\/span\u003E\u003C\/strong\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022 align=\u0022center\u0022\u003E\u003Cstrong\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/strong\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022 align=\u0022center\u0022\u003E\u003Cstrong\u003E\u003Cspan\u003EDAS DIRETRIZES PARA ELABORA\u0026Ccedil;\u0026Atilde;O DO PROJETO DE LEI OR\u0026Ccedil;AMENT\u0026Aacute;RIA DO MUNIC\u0026Iacute;PIO PARA\u003C\/span\u003E\u003C\/strong\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022 align=\u0022center\u0022\u003E\u003Cstrong\u003E\u003Cspan\u003EO EXERC\u0026Iacute;CIO DE 2014\u003C\/span\u003E\u003C\/strong\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022 align=\u0022center\u0022\u003E\u003Cstrong\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/strong\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022 align=\u0022center\u0022\u003E\u003Cstrong\u003E\u003Cspan\u003ECAP\u0026Iacute;TULO I\u003C\/span\u003E\u003C\/strong\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022 align=\u0022center\u0022\u003E\u003Cstrong\u003E\u003Cspan\u003EDAS DISPOSI\u0026Ccedil;\u0026Otilde;ES PRELIMINARES\u003C\/span\u003E\u003C\/strong\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cstrong\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/strong\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cstrong\u003E\u003Cspan\u003EArt. 1\u0026ordm;. \u003C\/span\u003E\u003C\/strong\u003E\u003Cspan\u003EA lei or\u0026ccedil;ament\u0026aacute;ria do Munic\u0026iacute;pio de ITABAIANA, Estado de Sergipe, referente ao exerc\u0026iacute;cio de 2014, ser\u0026aacute; elaborada e executada segundo as diretrizes gerais estabelecidas na presente lei, em observ\u0026acirc;ncia ao disposto no art. 165, \u0026sect; 2\u0026ordm;, da Constitui\u0026ccedil;\u0026atilde;o Federal, e, em conformidade com as normas estabelecidas na Constitui\u0026ccedil;\u0026atilde;o Estadual, Lei Org\u0026acirc;nica Municipal e no art. 4\u0026deg; da Lei Complementar Federal n\u0026ordm; 101, de 04 de maio de 2000, compreendendo:\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003EI \u0026ndash; as prioridades da Administra\u0026ccedil;\u0026atilde;o Municipal;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003EII \u0026ndash; as Metas e os Riscos Fiscais;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003EIII \u0026ndash; as diretrizes para a elabora\u0026ccedil;\u0026atilde;o, execu\u0026ccedil;\u0026atilde;o e altera\u0026ccedil;\u0026otilde;es do or\u0026ccedil;amento do Munic\u0026iacute;pio, sua estrutura e organiza\u0026ccedil;\u0026atilde;o;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003EIV - disposi\u0026ccedil;\u0026otilde;es sobre despesas com pessoal e encargos sociais;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003EV - disposi\u0026ccedil;\u0026otilde;es sobre a d\u0026iacute;vida p\u0026uacute;blica Municipal;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003EVI - disposi\u0026ccedil;\u0026otilde;es sobre altera\u0026ccedil;\u0026otilde;es na Legisla\u0026ccedil;\u0026atilde;o Tribut\u0026aacute;ria;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003EVII - disposi\u0026ccedil;\u0026otilde;es finais.\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022 align=\u0022center\u0022\u003E\u003Cstrong\u003E\u003Cspan\u003ECAP\u0026Iacute;TULO II\u003C\/span\u003E\u003C\/strong\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022 align=\u0022center\u0022\u003E\u003Cstrong\u003E\u003Cspan\u003EDAS PRIORIDADES E METAS DA ADMINISTRA\u0026Ccedil;\u0026Atilde;O MUNICIPAL\u003C\/span\u003E\u003C\/strong\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cstrong\u003E\u003Cspan\u003EArt. 2\u0026ordm;. \u003C\/span\u003E\u003C\/strong\u003E\u003Cspan\u003EAs prioridades e metas para o exerc\u0026iacute;cio financeiro de 2014 ter\u0026atilde;o suas estrat\u0026eacute;gias voltadas para:\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003EI \u0026ndash; desenvolvimento de pol\u0026iacute;ticas sociais voltadas para a eleva\u0026ccedil;\u0026atilde;o da qualidade de vida da popula\u0026ccedil;\u0026atilde;o do Munic\u0026iacute;pio, especialmente dos seus segmentos mais carentes, reduzindo as desigualdades e disparidades sociais;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003EII \u0026ndash; moderniza\u0026ccedil;\u0026atilde;o e amplia\u0026ccedil;\u0026atilde;o da infraestrutura, identifica\u0026ccedil;\u0026atilde;o da capacidade produtiva do Munic\u0026iacute;pio com o objetivo de promover o seu desenvolvimento econ\u0026ocirc;mico, utilizando parcerias com os segmentos econ\u0026ocirc;micos da comunidade e de outras esferas de governo;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003EIII \u0026ndash; desenvolvimento institucional mediante a moderniza\u0026ccedil;\u0026atilde;o, reorganiza\u0026ccedil;\u0026atilde;o da estrutura administrativa, valoriza\u0026ccedil;\u0026atilde;o do setor p\u0026uacute;blico como gestor de bens e servi\u0026ccedil;os essenciais, visando o fortalecimento das institui\u0026ccedil;\u0026otilde;es p\u0026uacute;blicas municipais;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003EIV \u0026ndash; desenvolvimento de a\u0026ccedil;\u0026otilde;es com vistas ao incremento da arrecada\u0026ccedil;\u0026atilde;o e ado\u0026ccedil;\u0026atilde;o de medidas de combate \u0026agrave; inadimpl\u0026ecirc;ncia, \u0026agrave; sonega\u0026ccedil;\u0026atilde;o e \u0026agrave; evas\u0026atilde;o de receitas;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003EV \u0026ndash; austeridade na utiliza\u0026ccedil;\u0026atilde;o de recursos p\u0026uacute;blicos e consolida\u0026ccedil;\u0026atilde;o do equil\u0026iacute;brio fiscal, atrav\u0026eacute;s do controle das despesas, sem preju\u0026iacute;zo da presta\u0026ccedil;\u0026atilde;o dos servi\u0026ccedil;os p\u0026uacute;blicos ao cidad\u0026atilde;o;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003EVI \u0026ndash; promo\u0026ccedil;\u0026atilde;o do desenvolvimento de pol\u0026iacute;ticas voltadas para a forma\u0026ccedil;\u0026atilde;o educacional da crian\u0026ccedil;a e do adolescente, investindo, tamb\u0026eacute;m, em a\u0026ccedil;\u0026otilde;es de melhorias f\u0026iacute;sicas das unidades escolares, ampliando-as, modernizando-as e adaptando-as \u0026agrave;s reais necessidades da popula\u0026ccedil;\u0026atilde;o;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003EVII \u0026ndash; amplia\u0026ccedil;\u0026atilde;o do acesso da popula\u0026ccedil;\u0026atilde;o aos servi\u0026ccedil;os b\u0026aacute;sicos de sa\u0026uacute;de, priorizando as a\u0026ccedil;\u0026otilde;es que visem a redu\u0026ccedil;\u0026atilde;o da mortalidade infantil e das car\u0026ecirc;ncias nutricionais;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003EVIII \u0026ndash; apoio, divulga\u0026ccedil;\u0026atilde;o, preserva\u0026ccedil;\u0026atilde;o e desenvolvimento do patrim\u0026ocirc;nio hist\u0026oacute;rico, cultural e art\u0026iacute;stico do Munic\u0026iacute;pio, incentivando a participa\u0026ccedil;\u0026atilde;o da popula\u0026ccedil;\u0026atilde;o nos eventos relacionados \u0026agrave; hist\u0026oacute;ria, cultura e arte.\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cstrong\u003E\u003Cspan\u003EArt. 3\u0026ordm;.\u003C\/span\u003E\u003C\/strong\u003E\u003Cspan\u003E As a\u0026ccedil;\u0026otilde;es priorit\u0026aacute;rias e metas da Administra\u0026ccedil;\u0026atilde;o P\u0026uacute;blica Municipal para o exerc\u0026iacute;cio de 2014 dever\u0026atilde;o ser definidas a partir dos programas e a\u0026ccedil;\u0026otilde;es constantes no Plano Plurianual do Munic\u0026iacute;pio referente ao quadri\u0026ecirc;nio 2014-2017.\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cstrong\u003E\u003Cspan\u003EArt. 4\u0026ordm;.\u003C\/span\u003E\u003C\/strong\u003E\u003Cspan\u003E O Anexo de Metas e Prioridades da Administra\u0026ccedil;\u0026atilde;o Municipal para o exerc\u0026iacute;cio de 2014 ser\u0026aacute; encaminhado para aprecia\u0026ccedil;\u0026atilde;o do Poder Legislativo juntamente com o Plano Plurianual referido no artigo anterior, devendo fazer parte integrante do mesmo.\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022 align=\u0022center\u0022\u003E\u003Cstrong\u003E\u003Cspan\u003ECAP\u0026Iacute;TULO III\u003C\/span\u003E\u003C\/strong\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022 align=\u0022center\u0022\u003E\u003Cstrong\u003E\u003Cspan\u003EDAS METAS E RISCOS FISCAIS\u003C\/span\u003E\u003C\/strong\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cstrong\u003E\u003Cspan\u003EArt. 5\u0026ordm;\u003C\/span\u003E\u003C\/strong\u003E\u003Cspan\u003E. As metas fiscais de receita, despesa, resultado prim\u0026aacute;rio, nominal e montante da d\u0026iacute;vida p\u0026uacute;blica para os exerc\u0026iacute;cios de 2014 a 2016, assim como as demais informa\u0026ccedil;\u0026otilde;es de que trata o art. 4\u0026deg; da Lei Complementar Federal n\u0026deg; 101\/2000, est\u0026atilde;o estabelecidas na forma dos anexos desta lei, elaborados em conformidade com as normas editadas pela Secretaria do Tesouro Nacional - STN.\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026sect; 1\u0026ordm;. As metas apresentadas no Anexo de Metas Fiscais s\u0026atilde;o resultados presumidos a partir de par\u0026acirc;metros de crescimento do Produto Interno Bruto (PIB), taxas de infla\u0026ccedil;\u0026atilde;o e proje\u0026ccedil;\u0026otilde;es de crescimento das receitas oriundas de transfer\u0026ecirc;ncias federais e estaduais.\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026sect; 2\u0026ordm;. Quando da elabora\u0026ccedil;\u0026atilde;o do projeto de lei or\u0026ccedil;ament\u0026aacute;ria para o exerc\u0026iacute;cio de 2014, a estimativa de receita e a fixa\u0026ccedil;\u0026atilde;o de despesa poder\u0026atilde;o ser modificadas em vista dos par\u0026acirc;metros utilizados na atual proje\u0026ccedil;\u0026atilde;o sofrerem altera\u0026ccedil;\u0026otilde;es conjunturais, devendo as metas fiscais serem ajustadas, ficando automaticamente revistas as metas fiscais estabelecidas nesta Lei, em conformidade com os valores previstos e fixados na Lei Or\u0026ccedil;ament\u0026aacute;ria de 2014.\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026sect; 3\u0026ordm;. O cumprimento das metas deve ser acompanhado com base nas informa\u0026ccedil;\u0026otilde;es divulgadas no Relat\u0026oacute;rio Resumido da Execu\u0026ccedil;\u0026atilde;o Or\u0026ccedil;ament\u0026aacute;ria e Relat\u0026oacute;rio de Gest\u0026atilde;o Fiscal.\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cstrong\u003E\u003Cspan\u003EArt. 6\u0026ordm;\u003C\/span\u003E\u003C\/strong\u003E\u003Cspan\u003E. Integra esta Lei, em atendimento ao disposto no \u0026sect; 3\u0026ordm;, do art. 4\u0026ordm;, da Lei Complementar n\u0026ordm; Federal n\u0026ordm; 101\/2000, o Anexo de Riscos Fiscais, elaborado conforme instru\u0026ccedil;\u0026otilde;es da Secretaria do Tesouro Nacional - STN.\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003EPar\u0026aacute;grafo \u0026uacute;nico.\u003Cstrong\u003E \u003C\/strong\u003EPara fins do disposto no art. 4\u0026deg;, \u0026sect; 3\u0026deg;, da Lei Complementar Federal n\u0026ordm; 101\/2000 e nesta lei, s\u0026atilde;o riscos fiscais os passivos contingentes e outros riscos capazes de afetar as contas p\u0026uacute;blicas, constitu\u0026iacute;das de d\u0026iacute;vidas cuja exist\u0026ecirc;ncia depende de fatores imprevis\u0026iacute;veis, tais como precat\u0026oacute;rios, restos a pagar com prescri\u0026ccedil;\u0026atilde;o interrompida, d\u0026eacute;bitos n\u0026atilde;o quitados com concession\u0026aacute;rias de servi\u0026ccedil;os p\u0026uacute;blicos, despesas classific\u0026aacute;veis de acordo com o art. 37 da Lei Federal n\u0026ordm; 4.320\/1964 e outros passivos contingentes, riscos e eventos fiscais imprevistos.\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022 align=\u0022center\u0022\u003E\u003Cstrong\u003E\u003Cspan\u003ECAP\u0026Iacute;TULO IV\u003C\/span\u003E\u003C\/strong\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022 align=\u0022center\u0022\u003E\u003Cstrong\u003E\u003Cspan\u003EDIRETRIZES PARA A ELABORA\u0026Ccedil;\u0026Atilde;O, EXECU\u0026Ccedil;\u0026Atilde;O E ALTERA\u0026Ccedil;\u0026Otilde;ES DO OR\u0026Ccedil;AMENTO DO MUNIC\u0026Iacute;PIO, SUA ESTRUTURA E ORGANIZA\u0026Ccedil;\u0026Atilde;O\u003C\/span\u003E\u003C\/strong\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cstrong\u003E\u003Cspan\u003EArt. 7\u0026ordm;. \u003C\/span\u003E\u003C\/strong\u003E\u003Cspan\u003EPara efeito da elabora\u0026ccedil;\u0026atilde;o e execu\u0026ccedil;\u0026atilde;o da Lei Or\u0026ccedil;ament\u0026aacute;ria de 2014, entende-se por:\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003EI - categoria de programa\u0026ccedil;\u0026atilde;o \u0026ndash; a identifica\u0026ccedil;\u0026atilde;o da despesa compreendendo sua classifica\u0026ccedil;\u0026atilde;o em termos de fun\u0026ccedil;\u0026otilde;es, sub-fun\u0026ccedil;\u0026otilde;es, programas, projetos, atividades e opera\u0026ccedil;\u0026otilde;es especiais;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003EII - transposi\u0026ccedil;\u0026atilde;o \u0026ndash; o deslocamento de dota\u0026ccedil;\u0026otilde;es da mesma categoria de programa\u0026ccedil;\u0026atilde;o de um \u0026oacute;rg\u0026atilde;o para outro, pelo total ou saldo;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003EIII - remanejamento \u0026ndash; a mudan\u0026ccedil;a de dota\u0026ccedil;\u0026otilde;es de uma categoria de programa\u0026ccedil;\u0026atilde;o para outra no mesmo \u0026oacute;rg\u0026atilde;o;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003EIV - transfer\u0026ecirc;ncia \u0026ndash; o deslocamento permitido de dota\u0026ccedil;\u0026otilde;es atribu\u0026iacute;das a cr\u0026eacute;ditos or\u0026ccedil;ament\u0026aacute;rios de uma mesma categoria de programa\u0026ccedil;\u0026atilde;o;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003EVI - fun\u0026ccedil;\u0026atilde;o: representa o maior n\u0026iacute;vel de agrega\u0026ccedil;\u0026atilde;o das diversas \u0026aacute;reas de despesa que competem ao setor p\u0026uacute;blico;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003EVII - subfun\u0026ccedil;\u0026atilde;o: representa uma parti\u0026ccedil;\u0026atilde;o da fun\u0026ccedil;\u0026atilde;o, visando a agregar determinado subconjunto de despesa do setor p\u0026uacute;blico; a subfun\u0026ccedil;\u0026atilde;o identifica a natureza b\u0026aacute;sica das a\u0026ccedil;\u0026otilde;es que se aglutinam em torno das fun\u0026ccedil;\u0026otilde;es; e as subfun\u0026ccedil;\u0026otilde;es podem ser combinadas com fun\u0026ccedil;\u0026otilde;es diferentes daquelas a que estejam vinculadas;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003EVIII - programa: instrumento de organiza\u0026ccedil;\u0026atilde;o da a\u0026ccedil;\u0026atilde;o governamental, visando \u0026agrave; concretiza\u0026ccedil;\u0026atilde;o dos objetivos pretendidos, sendo mensurados por metas estabelecidas no Plano Plurianual;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003EIX - projeto: instrumento de programa\u0026ccedil;\u0026atilde;o para alcan\u0026ccedil;ar o objetivo de um programa, envolvendo um conjunto de opera\u0026ccedil;\u0026otilde;es, limitadas no tempo, das quais resulta um produto final que concorre para a expans\u0026atilde;o ou aperfei\u0026ccedil;oamento da a\u0026ccedil;\u0026atilde;o do governo;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003EX - atividade: instrumento de programa\u0026ccedil;\u0026atilde;o para alcan\u0026ccedil;ar o objetivo de um programa, envolvendo um conjunto de opera\u0026ccedil;\u0026otilde;es que se realizam de modo cont\u0026iacute;nuo e permanente, das quais resulta um produto necess\u0026aacute;rio \u0026agrave; manuten\u0026ccedil;\u0026atilde;o da a\u0026ccedil;\u0026atilde;o do governo;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003EXI - opera\u0026ccedil;\u0026otilde;es especiais: despesas que n\u0026atilde;o contribuem para a manuten\u0026ccedil;\u0026atilde;o das a\u0026ccedil;\u0026otilde;es governamentais, das quais n\u0026atilde;o resulta um produto e n\u0026atilde;o geram contrapresta\u0026ccedil;\u0026atilde;o direta sob a forma de bens ou servi\u0026ccedil;os;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003EXII - modalidade de aplica\u0026ccedil;\u0026atilde;o:\u003Cstrong\u003E \u003C\/strong\u003Etem por finalidade indicar se os recursos devem ser aplicados diretamente por \u0026Oacute;rg\u0026atilde;os ou Entidades no mesmo \u0026acirc;mbito da mesma esfera de governo ou por outro ente da Federa\u0026ccedil;\u0026atilde;o e suas respectivas entidades;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003EXIII -\u003Cstrong\u003E \u003C\/strong\u003Eunidade or\u0026ccedil;ament\u0026aacute;ria:\u003Cstrong\u003E \u003C\/strong\u003E\u0026eacute; o menor n\u0026iacute;vel de classifica\u0026ccedil;\u0026atilde;o institucional, agrupada em \u0026oacute;rg\u0026atilde;os or\u0026ccedil;ament\u0026aacute;rios, entendidos estes como os de maior n\u0026iacute;vel de classifica\u0026ccedil;\u0026atilde;o institucional;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026sect; 1\u0026ordm; Cada programa deve identificar as a\u0026ccedil;\u0026otilde;es necess\u0026aacute;rias para atingir os seus objetivos, sob a forma de projetos, atividades ou opera\u0026ccedil;\u0026otilde;es especiais, especificando os respectivos valores, bem como as unidades or\u0026ccedil;ament\u0026aacute;rias respons\u0026aacute;veis pela realiza\u0026ccedil;\u0026atilde;o da a\u0026ccedil;\u0026atilde;o.\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026sect; 2\u0026ordm;\u003Cstrong\u003E \u003C\/strong\u003ECada projeto, atividade ou opera\u0026ccedil;\u0026atilde;o especial deve constar somente de uma esfera or\u0026ccedil;ament\u0026aacute;ria e de um programa, devendo ainda ser detalhado por grupo de natureza de despesa, modalidade de aplica\u0026ccedil;\u0026atilde;o e fonte de recursos.\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026sect; 3\u0026deg; As fontes de recursos, que correspondem \u0026agrave;s receitas previstas na lei or\u0026ccedil;ament\u0026aacute;ria, ser\u0026atilde;o apresentadas com c\u0026oacute;digo pr\u0026oacute;prio e com especifica\u0026ccedil;\u0026atilde;o que possibilite identific\u0026aacute;-las conforme a origem da receita.\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026sect; 4\u0026ordm; A reserva de conting\u0026ecirc;ncia prevista nesta lei, ser\u0026aacute; identificada pelo digito 9 (nove) no que se refere \u0026agrave; categoria econ\u0026ocirc;mica, grupo de natureza de despesa e modalidade de aplica\u0026ccedil;\u0026atilde;o.\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026sect; 5\u0026ordm;\u003Cstrong\u003E \u003C\/strong\u003EOs grupos de natureza de despesa constituem agrega\u0026ccedil;\u0026atilde;o de elementos de despesa de mesmas caracter\u0026iacute;sticas quanto ao objeto de gasto, conforme discriminados a seguir:\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003EI - pessoal e encargos sociais \u0026ndash; 1;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003EII - juros e encargos da d\u0026iacute;vida \u0026ndash; 2;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003EIII - outras despesas correntes \u0026ndash; 3;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003EIV - investimentos \u0026ndash; 4;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003EV - invers\u0026otilde;es financeiras, inclu\u0026iacute;das quaisquer despesas referentes \u0026agrave; constitui\u0026ccedil;\u0026atilde;o ou aumento de capital de empresas - 5; e,\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003EVI\u003Cstrong\u003E -\u003C\/strong\u003E amortiza\u0026ccedil;\u0026atilde;o da d\u0026iacute;vida \u0026ndash; 6.\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026sect; 6\u0026ordm; A especifica\u0026ccedil;\u0026atilde;o da modalidade de aplica\u0026ccedil;\u0026atilde;o, indicar\u0026aacute; se os recursos ser\u0026atilde;o destinados, mediante transfer\u0026ecirc;ncia, a outras esferas de governo, \u0026agrave; administra\u0026ccedil;\u0026atilde;o municipal indireta, \u0026agrave; institui\u0026ccedil;\u0026otilde;es privadas sem fins lucrativos, bem como \u0026agrave;quelas designadas em leis espec\u0026iacute;ficas, obedecendo necessariamente a seguinte classifica\u0026ccedil;\u0026atilde;o:\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003EI - transfer\u0026ecirc;ncias ao Governo Federal - 20;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003EII - transfer\u0026ecirc;ncias ao Governo Estadual - 30;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003EIII - transfer\u0026ecirc;ncias aos Governos Municipais ou Indiretas - 40;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003EIV - transfer\u0026ecirc;ncias \u0026agrave;s institui\u0026ccedil;\u0026otilde;es privadas sem fins lucrativos - 50;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003EV - transfer\u0026ecirc;ncias \u0026agrave;s institui\u0026ccedil;\u0026otilde;es multigovernamentais - 60; e \u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003EVI - aplica\u0026ccedil;\u0026atilde;o direta - 90.\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cstrong\u003E\u003Cspan\u003EArt. 8\u0026ordm;. \u003C\/span\u003E\u003C\/strong\u003E\u003Cspan\u003EA lei or\u0026ccedil;ament\u0026aacute;ria anual ser\u0026aacute; composta pelo Or\u0026ccedil;amento Fiscal e o da Seguridade Social, compreendendo todas as receitas e as despesas dos Poderes Executivo e Legislativo, fundos e autarquias institu\u0026iacute;das e mantidas pelo Munic\u0026iacute;pio.\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cstrong\u003E\u003Cspan\u003EArt. 9\u0026ordm;.\u003C\/span\u003E\u003C\/strong\u003E\u003Cspan\u003E O Or\u0026ccedil;amento Fiscal e o da Seguridade Social devem discriminar a despesa por unidade or\u0026ccedil;ament\u0026aacute;ria, detalhando a fun\u0026ccedil;\u0026atilde;o, subfun\u0026ccedil;\u0026atilde;o, projeto\/atividade\/opera\u0026ccedil;\u0026atilde;o especial, especificando sua respectiva dota\u0026ccedil;\u0026atilde;o por categoria econ\u0026ocirc;mica, grupo de natureza da despesa, modalidade de aplica\u0026ccedil;\u0026atilde;o e fonte de recurso, de acordo com as codifica\u0026ccedil;\u0026otilde;es da Portaria SOF n\u0026ordm; 42\/1999 e da Portaria Interministerial STN\/SOF n\u0026ordm; 163\/2001, observadas as altera\u0026ccedil;\u0026otilde;es posteriores.\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003EPar\u0026aacute;grafo \u0026uacute;nico. Os Fundos constitu\u0026iacute;dos para cumprimento de programas espec\u0026iacute;ficos ter\u0026atilde;o os recursos or\u0026ccedil;ament\u0026aacute;rios vinculados \u0026agrave; administra\u0026ccedil;\u0026atilde;o direta, mantida a identifica\u0026ccedil;\u0026atilde;o como Unidade Or\u0026ccedil;ament\u0026aacute;ria.\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cstrong\u003E\u003Cspan\u003EArt. 10. \u003C\/span\u003E\u003C\/strong\u003E\u003Cspan\u003EO Projeto de Lei Or\u0026ccedil;ament\u0026aacute;ria deve ser apresentado com a forma e com o detalhamento descrito nesta Lei, aplicando-se, no que couber, as demais disposi\u0026ccedil;\u0026otilde;es legais.\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cstrong\u003E\u003Cspan\u003EArt. 11.\u003C\/span\u003E\u003C\/strong\u003E\u003Cspan\u003E O Projeto de Lei Or\u0026ccedil;ament\u0026aacute;ria e a respectiva Lei para o ano 2014 devem ser constitu\u0026iacute;dos de:\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003EI - mensagem;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003EII - texto do projeto de lei;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003EIII - quadros or\u0026ccedil;ament\u0026aacute;rios consolidados;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003EIV \u0026ndash; demais demonstrativos, relat\u0026oacute;rios e anexos estabelecidos pela legisla\u0026ccedil;\u0026atilde;o vigente, sobretudo a Lei Federal n\u0026deg; 4.320\/64 e a Lei Complementar Federal n\u0026deg; 101\/00, relativos aos Or\u0026ccedil;amentos Fiscal e da Seguridade Social.\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cstrong\u003E\u003Cspan\u003EArt. 12.\u003C\/span\u003E\u003C\/strong\u003E\u003Cspan\u003E Fica o Poder Executivo autorizado a alterar os anexos da lei or\u0026ccedil;ament\u0026aacute;ria no caso de ocorrerem modifica\u0026ccedil;\u0026otilde;es na estrutura administrativa do Munic\u0026iacute;pio, decorrente de lei sancionada ap\u0026oacute;s o encaminhamento do Projeto de Lei de Diretrizes Or\u0026ccedil;ament\u0026aacute;rias para 2014 \u0026agrave; C\u0026acirc;mara Municipal, desde que estas altera\u0026ccedil;\u0026otilde;es n\u0026atilde;o impliquem em altera\u0026ccedil;\u0026atilde;o no valor total da despesa fixada na lei or\u0026ccedil;ament\u0026aacute;ria.\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cstrong\u003E\u003Cspan\u003EArt. 13. \u003C\/span\u003E\u003C\/strong\u003E\u003Cspan\u003EAl\u0026eacute;m da observ\u0026acirc;ncia das prioridades e metas que est\u0026atilde;o previstas no Plano Plurianual - PPA 2014-2017, a Lei Or\u0026ccedil;ament\u0026aacute;ria e seus cr\u0026eacute;ditos adicionais somente devem incluir projetos novos se:\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003EI - estiver contemplado no Plano Plurianual ou em lei que autorize a sua inclus\u0026atilde;o, caso a sua execu\u0026ccedil;\u0026atilde;o abranja mais de um exerc\u0026iacute;cio financeiro;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003EII - os recursos alocados viabilizarem a conclus\u0026atilde;o de uma etapa ou a obten\u0026ccedil;\u0026atilde;o de uma unidade completa; e,\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003EIII -\u003Cstrong\u003E \u003C\/strong\u003En\u0026atilde;o implique em paralisa\u0026ccedil;\u0026atilde;o de projetos priorit\u0026aacute;rios em execu\u0026ccedil;\u0026atilde;o.\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cstrong\u003E\u003Cspan\u003EArt. 14. \u003C\/span\u003E\u003C\/strong\u003E\u003Cspan\u003EAs propostas de modifica\u0026ccedil;\u0026atilde;o da Lei Or\u0026ccedil;ament\u0026aacute;ria por cr\u0026eacute;ditos adicionais ser\u0026atilde;o apresentadas na forma e com o detalhamento estabelecido na Lei Or\u0026ccedil;ament\u0026aacute;ria Anual.\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cstrong\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/strong\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cstrong\u003E\u003Cspan\u003EArt. 15. \u003C\/span\u003E\u003C\/strong\u003E\u003Cspan\u003EDurante a execu\u0026ccedil;\u0026atilde;o or\u0026ccedil;ament\u0026aacute;ria do exerc\u0026iacute;cio de 2014, fica o Poder Executivo autorizado a realizar transposi\u0026ccedil;\u0026otilde;es, remanejamentos e transfer\u0026ecirc;ncias.\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003EPar\u0026aacute;grafo \u0026uacute;nico. A transposi\u0026ccedil;\u0026atilde;o, remanejamento e transfer\u0026ecirc;ncia s\u0026atilde;o instrumentos de flexibiliza\u0026ccedil;\u0026atilde;o or\u0026ccedil;ament\u0026aacute;ria, diferenciando-se dos cr\u0026eacute;ditos adicionais que t\u0026ecirc;m a fun\u0026ccedil;\u0026atilde;o de corrigir desvios de planejamento.\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cstrong\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/strong\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cstrong\u003E\u003Cspan\u003EArt. 16.\u003C\/span\u003E\u003C\/strong\u003E\u003Cspan\u003E A lei or\u0026ccedil;ament\u0026aacute;ria para 2014 conter\u0026aacute; Reserva de Conting\u0026ecirc;ncia em montante equivalente a, no m\u0026iacute;nimo, 0,5% (meio por cento) da Receita Corrente L\u0026iacute;quida, apurada nos termos do inciso IV do art. 2\u0026ordm; da Lei Complementar Federal n\u0026ordm; 101, de 04 de maio de 2000, destinada a atender aos passivos contingentes e a outros riscos e eventos fiscais imprevistos.\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003EPar\u0026aacute;grafo \u0026uacute;nico\u003Cstrong\u003E.\u003C\/strong\u003E Na hip\u0026oacute;tese de n\u0026atilde;o utiliza\u0026ccedil;\u0026atilde;o da Reserva de Conting\u0026ecirc;ncia nos fins previstos no \u0022caput\u0022 deste artigo, os recursos correspondentes podem ser destinados \u0026agrave; cobertura de cr\u0026eacute;ditos suplementares e especiais que necessitem ser abertos para refor\u0026ccedil;o ou inclus\u0026atilde;o de dota\u0026ccedil;\u0026otilde;es or\u0026ccedil;ament\u0026aacute;rias.\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cstrong\u003E\u003Cspan\u003EArt. 17.\u003C\/span\u003E\u003C\/strong\u003E\u003Cspan\u003E O projeto de Lei Or\u0026ccedil;ament\u0026aacute;ria deve ter as receitas e as despesas or\u0026ccedil;adas segundo os pre\u0026ccedil;os vigentes em julho de 2013, podendo ser atualizadas para pre\u0026ccedil;os de janeiro de 2014, pela varia\u0026ccedil;\u0026atilde;o dos \u0026iacute;ndices oficiais da infla\u0026ccedil;\u0026atilde;o (\u0026Iacute;ndice de Pre\u0026ccedil;o ao Consumidor Amplo \u0026ndash; IPCA, do Instituto Brasileiro de Geografia e Estat\u0026iacute;stica) no per\u0026iacute;odo de agosto a novembro de 2013, acrescido da previs\u0026atilde;o do respectivo \u0026iacute;ndice para o m\u0026ecirc;s dezembro de 2013.\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003EPar\u0026aacute;grafo \u0026uacute;nico. As previs\u0026otilde;es de receita no projeto de Lei Or\u0026ccedil;ament\u0026aacute;ria observar\u0026atilde;o as normas t\u0026eacute;cnicas e legais, considerar\u0026atilde;o os efeitos das altera\u0026ccedil;\u0026otilde;es na legisla\u0026ccedil;\u0026atilde;o, da varia\u0026ccedil;\u0026atilde;o do \u0026iacute;ndice de pre\u0026ccedil;os, do crescimento econ\u0026ocirc;mico ou de qualquer outro fator relevante.\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cstrong\u003E\u003Cspan\u003EArt. 18.\u003C\/span\u003E\u003C\/strong\u003E\u003Cspan\u003E Para fins de consolida\u0026ccedil;\u0026atilde;o da Proposta Or\u0026ccedil;ament\u0026aacute;ria do Munic\u0026iacute;pio para o exerc\u0026iacute;cio de 2014, o Poder Legislativo encaminhar\u0026aacute; ao Poder Executivo, at\u0026eacute; 31 de julho, a sua proposta or\u0026ccedil;ament\u0026aacute;ria, observadas as disposi\u0026ccedil;\u0026otilde;es desta lei.\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cstrong\u003E\u003Cspan\u003EArt. 19\u003C\/span\u003E\u003C\/strong\u003E\u003Cspan\u003E. O \u0026oacute;rg\u0026atilde;o respons\u0026aacute;vel pelo setor jur\u0026iacute;dico do Munic\u0026iacute;pio encaminhar\u0026aacute; ao \u0026oacute;rg\u0026atilde;o encarregado da elabora\u0026ccedil;\u0026atilde;o do or\u0026ccedil;amento, at\u0026eacute; 31 de julho, a rela\u0026ccedil;\u0026atilde;o dos d\u0026eacute;bitos atualizados e constantes de precat\u0026oacute;rios judici\u0026aacute;rios a serem inclu\u0026iacute;dos na proposta or\u0026ccedil;ament\u0026aacute;ria para o exerc\u0026iacute;cio de 2014, conforme determina o art. 100, \u0026sect; 1\u0026ordm;, da Constitui\u0026ccedil;\u0026atilde;o Federal, com a reda\u0026ccedil;\u0026atilde;o dada pela Emenda Constitucional n\u0026ordm; 30\/2000.\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003EPar\u0026aacute;grafo \u0026uacute;nico.\u003Cstrong\u003E \u003C\/strong\u003EO pagamento de precat\u0026oacute;rios judiciais ser\u0026aacute; efetuado em categoria de programa\u0026ccedil;\u0026atilde;o espec\u0026iacute;fica, inclu\u0026iacute;da na Lei Or\u0026ccedil;ament\u0026aacute;ria para esta finalidade.\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cstrong\u003E\u003Cspan\u003EArt. 20\u003C\/span\u003E\u003C\/strong\u003E\u003Cspan\u003E. Na aprecia\u0026ccedil;\u0026atilde;o pelo Poder Legislativo do projeto de Lei Or\u0026ccedil;ament\u0026aacute;ria Anual, as emendas ser\u0026atilde;o apresentadas na forma das disposi\u0026ccedil;\u0026otilde;es constitucionais e conforme estabelecido na Lei Org\u0026acirc;nica do Munic\u0026iacute;pio, ser\u0026atilde;o acompanhadas de exposi\u0026ccedil;\u0026atilde;o de motivos que as justifiquem, e, somente poder\u0026atilde;o ser aprovadas caso:\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003EI \u0026ndash; sejam compat\u0026iacute;veis com o Plano Plurianual e com a Lei de Diretrizes Or\u0026ccedil;ament\u0026aacute;rias;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003EII \u0026ndash; indiquem os recursos necess\u0026aacute;rios, admitidos apenas os provenientes de anula\u0026ccedil;\u0026atilde;o de despesas, exclu\u0026iacute;dos os que incidam sobre;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003Ea) dota\u0026ccedil;\u0026atilde;o para pessoal e seus encargos;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003Eb) servi\u0026ccedil;o da d\u0026iacute;vida;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003Ec) dota\u0026ccedil;\u0026otilde;es destinadas \u0026agrave; manuten\u0026ccedil;\u0026atilde;o e desenvolvimento do ensino e ao FUNDEB \u0026ndash; Fundo de Manuten\u0026ccedil;\u0026atilde;o da Educa\u0026ccedil;\u0026atilde;o B\u0026aacute;sica e Valoriza\u0026ccedil;\u0026atilde;o dos Profissionais da Educa\u0026ccedil;\u0026atilde;o;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003Ed) dota\u0026ccedil;\u0026otilde;es destinadas aos Fundos Municipais de Sa\u0026uacute;de e Assist\u0026ecirc;ncia Social;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003Ee) recursos vinculados a transfer\u0026ecirc;ncias volunt\u0026aacute;rias dos Governos Estadual e Federal;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003EIII \u0026ndash; sejam relacionadas com:\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003Ea) a corre\u0026ccedil;\u0026atilde;o de erros ou omiss\u0026otilde;es;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003Eb) os dispositivos do texto do projeto de lei.\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026sect; 1\u0026ordm;.\u003Cstrong\u003E \u003C\/strong\u003EAs emendas dever\u0026atilde;o indicar, como parte da justificativa:\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003EI \u0026ndash; no caso de incidirem sobre despesas com investimentos, a viabilidade econ\u0026ocirc;mica e t\u0026eacute;cnica do projeto durante a vig\u0026ecirc;ncia da lei or\u0026ccedil;ament\u0026aacute;ria;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003EII \u0026ndash; no caso de incidirem sobre despesas com a\u0026ccedil;\u0026otilde;es de manuten\u0026ccedil;\u0026atilde;o, a comprova\u0026ccedil;\u0026atilde;o de n\u0026atilde;o inviabiliza\u0026ccedil;\u0026atilde;o operacional da entidade ou \u0026oacute;rg\u0026atilde;o cuja despesa \u0026eacute; reduzida.\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026sect; 2\u0026ordm;. A corre\u0026ccedil;\u0026atilde;o de erros ou omiss\u0026otilde;es ser\u0026aacute; justificada circunstancialmente e n\u0026atilde;o implicar\u0026aacute; a indica\u0026ccedil;\u0026atilde;o de recursos para aumento de despesas previstas no projeto de lei or\u0026ccedil;ament\u0026aacute;ria.\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cstrong\u003E\u003Cspan\u003EArt. 21.\u003C\/span\u003E\u003C\/strong\u003E\u003Cspan\u003E A Lei Or\u0026ccedil;ament\u0026aacute;ria para o exerc\u0026iacute;cio de 2014 conter\u0026aacute; previs\u0026atilde;o de contrapartida de transfer\u0026ecirc;ncias volunt\u0026aacute;rias, em conformidade com o percentual proposto em projetos de capta\u0026ccedil;\u0026atilde;o de recursos encaminhados a \u0026oacute;rg\u0026atilde;os e entidades da Uni\u0026atilde;o, Estados e entidades n\u0026atilde;o governamentais.\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cstrong\u003E\u003Cspan\u003EArt. 22.\u003C\/span\u003E\u003C\/strong\u003E\u003Cspan\u003E Firmado o instrumento de transfer\u0026ecirc;ncia volunt\u0026aacute;ria, fica autorizada a suplementa\u0026ccedil;\u0026atilde;o da dota\u0026ccedil;\u0026atilde;o, tendo como limite o valor do repasse financeiro pactuado, n\u0026atilde;o devendo este valor ser considerado no limite para abertura de cr\u0026eacute;ditos adicionais que ser\u0026aacute; autorizado na Lei Or\u0026ccedil;ament\u0026aacute;ria de 2014.\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cstrong\u003E\u003Cspan\u003EArt. 23. \u003C\/span\u003E\u003C\/strong\u003E\u003Cspan\u003EConforme estabelecido no \u0026sect; 1\u0026deg;, do art. 12, da Lei Complementar Federal n\u0026deg; 101\/2000, a C\u0026acirc;mara de Vereadores s\u0026oacute; poder\u0026aacute; reestimar a receita prevista na lei or\u0026ccedil;ament\u0026aacute;ria, se comprovado erro ou omiss\u0026atilde;o de ordem t\u0026eacute;cnica ou legal em sua estimativa.\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cstrong\u003E\u003Cspan\u003EArt. 24. \u003C\/span\u003E\u003C\/strong\u003E\u003Cspan\u003EO Poder Executivo dever\u0026aacute; elaborar e publicar a programa\u0026ccedil;\u0026atilde;o financeira e o cronograma de execu\u0026ccedil;\u0026atilde;o mensal de desembolso, especificado por \u0026oacute;rg\u0026atilde;o, nos termos do art. 8\u0026ordm; da Lei Complementar Federal n\u0026ordm; 101, de 4 de maio de 2000, visando ao cumprimento da meta de resultado prim\u0026aacute;rio estabelecida nesta lei.\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cstrong\u003E\u003Cspan\u003EArt. 25. \u003C\/span\u003E\u003C\/strong\u003E\u003Cspan\u003EA elabora\u0026ccedil;\u0026atilde;o do projeto, a aprova\u0026ccedil;\u0026atilde;o e a execu\u0026ccedil;\u0026atilde;o da Lei Or\u0026ccedil;ament\u0026aacute;ria de 2014 dever\u0026atilde;o ser realizadas de modo a evidenciar a transpar\u0026ecirc;ncia da gest\u0026atilde;o fiscal, observado o princ\u0026iacute;pio da publicidade e permitido o amplo acesso da sociedade a todas as informa\u0026ccedil;\u0026otilde;es relativas a cada uma dessas etapas, bem como dever\u0026atilde;o levar em conta a obten\u0026ccedil;\u0026atilde;o dos resultados previstos no Anexo de Metas Fiscais que integra a presente lei, al\u0026eacute;m dos par\u0026acirc;metros da Receita Corrente L\u0026iacute;quida, visando ao equil\u0026iacute;brio or\u0026ccedil;ament\u0026aacute;rio-financeiro.\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cstrong\u003E\u003Cspan\u003EArt. 26. \u003C\/span\u003E\u003C\/strong\u003E\u003Cspan\u003ECaso necess\u0026aacute;ria a limita\u0026ccedil;\u0026atilde;o do empenho das dota\u0026ccedil;\u0026otilde;es or\u0026ccedil;ament\u0026aacute;rias e da movimenta\u0026ccedil;\u0026atilde;o financeira para o cumprimento do disposto no artigo 9\u0026ordm;, da Lei Complementar Federal n\u0026ordm; 101\/2000, visando atingir as metas fiscais previstas nos anexos desta lei, esta ser\u0026aacute; feita de forma proporcional ao montante dos recursos alocados para o atendimento de \u0026ldquo;Outras Despesas Correntes\u0026rdquo; e \u0026ldquo;Investimentos\u0026rdquo; de cada Poder.\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026sect; 1\u0026ordm;. N\u0026atilde;o ser\u0026atilde;o objetos de limita\u0026ccedil;\u0026atilde;o de empenho:\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003Ea)\u003Cstrong\u003E \u003C\/strong\u003Eas despesas com manuten\u0026ccedil;\u0026atilde;o e desenvolvimento do ensino, necess\u0026aacute;rias ao cumprimento do disposto no art. 212 da Constitui\u0026ccedil;\u0026atilde;o Federal;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003Eb)\u003Cstrong\u003E \u003C\/strong\u003Eas despesas com a remunera\u0026ccedil;\u0026atilde;o dos profissionais do magist\u0026eacute;rio, necess\u0026aacute;rias ao cumprimento do disposto na Emenda Constitucional n\u0026ordm; 53, de 19 de dezembro de 2007 e regulamentado pela Lei n.\u0026ordm; 11.494, de 20 de junho de 2007;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003Ec) as despesas com a\u0026ccedil;\u0026otilde;es e servi\u0026ccedil;os de sa\u0026uacute;de, necess\u0026aacute;rias ao cumprimento do disposto na Emenda Constitucional n\u0026ordm; 29\/2000;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003Ed)\u003Cstrong\u003E \u003C\/strong\u003Eoutras despesas que constituam obriga\u0026ccedil;\u0026otilde;es constitucionais e legais.\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026sect; 2\u0026ordm;. Na hip\u0026oacute;tese da ocorr\u0026ecirc;ncia do disposto no \u003Cem\u003Ecaput\u003C\/em\u003E deste artigo, o Poder Executivo comunicar\u0026aacute; ao Poder Legislativo, o montante que caber\u0026aacute; a cada um tornar indispon\u0026iacute;vel para empenho e movimenta\u0026ccedil;\u0026atilde;o financeira.\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cstrong\u003E\u003Cspan\u003EArt. 27. \u003C\/span\u003E\u003C\/strong\u003E\u003Cspan\u003ENo exerc\u0026iacute;cio de 2014, o total da despesa do Poder Legislativo Municipal, inclu\u0026iacute;dos os subs\u0026iacute;dios dos Vereadores e exclu\u0026iacute;dos os gastos com inativos, n\u0026atilde;o poder\u0026aacute; ultrapassar o percentual de 7% (sete por cento) relativo ao somat\u0026oacute;rio da receita tribut\u0026aacute;ria e das transfer\u0026ecirc;ncias previstas no \u0026sect; 5\u0026ordm; do artigo 153 e nos artigos 158 e 159 da Constitui\u0026ccedil;\u0026atilde;o Federal, efetivamente arrecadadas no exerc\u0026iacute;cio anterior.\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cstrong\u003E\u003Cspan\u003EArt. 28.\u003C\/span\u003E\u003C\/strong\u003E\u003Cspan\u003E A execu\u0026ccedil;\u0026atilde;o or\u0026ccedil;ament\u0026aacute;ria e a contabilidade do Legislativo ser\u0026atilde;o processadas de forma independente, mas integrada ao Executivo para fins de consolida\u0026ccedil;\u0026atilde;o das contas do Munic\u0026iacute;pio.\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cstrong\u003E\u003Cspan\u003EArt. 29.\u003C\/span\u003E\u003C\/strong\u003E\u003Cspan\u003E O projeto de Lei Or\u0026ccedil;ament\u0026aacute;ria para o exerc\u0026iacute;cio de 2014 dever\u0026aacute; observar os limites m\u0026iacute;nimos de gastos com a manuten\u0026ccedil;\u0026atilde;o e desenvolvimento do ensino e com a\u0026ccedil;\u0026otilde;es e servi\u0026ccedil;os de sa\u0026uacute;de, estabelecidos na Constitui\u0026ccedil;\u0026atilde;o Federal.\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026sect; 1\u0026ordm;. A aplica\u0026ccedil;\u0026atilde;o dos recursos na manuten\u0026ccedil;\u0026atilde;o e desenvolvimento do ensino, al\u0026eacute;m das disposi\u0026ccedil;\u0026otilde;es constitucionais e legais, dever\u0026aacute; respeitar as normas emanadas do Minist\u0026eacute;rio da Educa\u0026ccedil;\u0026atilde;o e do Tribunal de Contas do Estado de Sergipe, em especial a Resolu\u0026ccedil;\u0026atilde;o TC n\u0026ordm; 243\/07.\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026sect; 2\u0026ordm;. As despesas com a\u0026ccedil;\u0026otilde;es e servi\u0026ccedil;os de sa\u0026uacute;de ser\u0026atilde;o realizadas em conformidade com as normas constitucionais e legais, observando-se ainda \u0026agrave;s determina\u0026ccedil;\u0026otilde;es do Minist\u0026eacute;rio da Sa\u0026uacute;de e do Tribunal de Contas do Estado de Sergipe, em especial a Resolu\u0026ccedil;\u0026atilde;o TC n\u0026ordm; 215\/02, e suas altera\u0026ccedil;\u0026otilde;es.\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cstrong\u003E\u003Cspan\u003EArt. 30.\u003C\/span\u003E\u003C\/strong\u003E\u003Cspan\u003E Quando a abertura de cr\u0026eacute;dito especial implicar em altera\u0026ccedil;\u0026atilde;o das metas e prioridades constantes dos quadros demonstrativos desta Lei e do Plano Plurianual - PPA 2014-2017, fica o Poder Executivo autorizado a fazer as readequa\u0026ccedil;\u0026otilde;es necess\u0026aacute;rias \u0026agrave; execu\u0026ccedil;\u0026atilde;o, acompanhamento, controle e avalia\u0026ccedil;\u0026atilde;o da a\u0026ccedil;\u0026atilde;o programada.\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cstrong\u003E\u003Cspan\u003EArt. 31.\u003C\/span\u003E\u003C\/strong\u003E\u003Cspan\u003E As transfer\u0026ecirc;ncias de recursos or\u0026ccedil;ament\u0026aacute;rios a institui\u0026ccedil;\u0026otilde;es privadas sem fins lucrativos devem obedecer \u0026agrave;s disposi\u0026ccedil;\u0026otilde;es pertinentes contidas no art. 26 da Lei Complementar Federal n\u0026ordm; 101, de 04 de maio de 2000, sendo:\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003EI - Subven\u0026ccedil;\u0026otilde;es Sociais - as destinadas a despesas correntes de institui\u0026ccedil;\u0026otilde;es privadas sem fins lucrativos, prestadoras de servi\u0026ccedil;os de assist\u0026ecirc;ncia social, m\u0026eacute;dica, educacional e cultural, de natureza continuada, regidas pelo que estabelecem os arts. 16 e 17, da Lei Federal n\u0026ordm; 4.320, de 17 de mar\u0026ccedil;o de 1964;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003EII - Contribui\u0026ccedil;\u0026otilde;es - as destinadas a despesas correntes das demais institui\u0026ccedil;\u0026otilde;es privadas sem fins lucrativos, que n\u0026atilde;o as enquadradas no inciso I deste artigo, firmadas em parceria com a administra\u0026ccedil;\u0026atilde;o p\u0026uacute;blica municipal para o desenvolvimento de programas e a\u0026ccedil;\u0026otilde;es que contribuam diretamente para o alcance de diretrizes, objetivos e metas previstas no Plano Plurianual;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003EIII - Aux\u0026iacute;lios - as destinadas a despesas de capital de institui\u0026ccedil;\u0026otilde;es privadas sem fins lucrativos, compreendendo tanto as entidades referidas no inciso I, quanto \u0026agrave;s mencionadas no inciso II, deste artigo.\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cstrong\u003E\u003Cspan\u003EArt. 32\u003C\/span\u003E\u003C\/strong\u003E\u003Cspan\u003E. \u0026Eacute; vedada a inclus\u0026atilde;o, tanto na lei or\u0026ccedil;ament\u0026aacute;ria quanto em seus cr\u0026eacute;ditos adicionais, de dota\u0026ccedil;\u0026otilde;es a t\u0026iacute;tulo de subven\u0026ccedil;\u0026otilde;es sociais e\/ou aux\u0026iacute;lios financeiros a entidades privadas e a pessoas f\u0026iacute;sicas, ressalvadas aquelas autorizadas em lei, de acordo com o disposto no art. 26 da Lei Complementar n\u0026ordm; 101\/2000, e que preencham as seguintes condi\u0026ccedil;\u0026otilde;es:\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003EI \u0026ndash; sejam entidades privadas de atendimento direto ao p\u0026uacute;blico, nas \u0026aacute;reas de assist\u0026ecirc;ncia social, sa\u0026uacute;de, educa\u0026ccedil;\u0026atilde;o, cultura, esportes, turismo, meio ambiente, de fomento \u0026agrave; produ\u0026ccedil;\u0026atilde;o e \u0026agrave; gera\u0026ccedil;\u0026atilde;o de emprego e renda;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003EII \u0026ndash; sejam pessoas f\u0026iacute;sicas carentes, assim reconhecidas por \u0026oacute;rg\u0026atilde;o p\u0026uacute;blico federal, estadual ou pelo setor social do Munic\u0026iacute;pio;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003EIII \u0026ndash; participem de concursos, gincanas, atividades esportivas e culturais e outras festividades incentivadas e\/ou promovidas pelo Poder P\u0026uacute;blico Municipal, aos quais sejam ofertados premia\u0026ccedil;\u0026otilde;es ou aux\u0026iacute;lios financeiros.\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026sect; 1\u0026ordm;. As entidades privadas beneficiadas, a qualquer t\u0026iacute;tulo, submeter-se-\u0026atilde;o \u0026agrave; fiscaliza\u0026ccedil;\u0026atilde;o do Poder Concedente com a finalidade de verificar o cumprimento de metas e objetivos para os quais receberam recursos.\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026sect; 2\u0026ordm;. Os repasses de recursos de que trata o par\u0026aacute;grafo anterior ser\u0026atilde;o efetivados mediante conv\u0026ecirc;nios, conforme determina o artigo 116 e par\u0026aacute;grafos da Lei Federal n\u0026ordm; 8.666, de 21 de junho de 1993.\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026sect; 3\u0026ordm;. \u0026Eacute; vedada a celebra\u0026ccedil;\u0026atilde;o de conv\u0026ecirc;nio com entidade em situa\u0026ccedil;\u0026atilde;o irregular com o Munic\u0026iacute;pio, em decorr\u0026ecirc;ncia de transfer\u0026ecirc;ncia feita anteriormente.\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cstrong\u003E\u003Cspan\u003EArt. 33. \u003C\/span\u003E\u003C\/strong\u003E\u003Cspan\u003EFica o Poder Executivo autorizado a realizar, diretamente, despesas de custeio para a manuten\u0026ccedil;\u0026atilde;o dos caixas escolares da rede p\u0026uacute;blica municipal de ensino que receberem recursos diretamente do Governo Federal por meio do PDDE - Programa Dinheiro Direto na Escola.\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cstrong\u003E\u003Cspan\u003EArt. 34\u003C\/span\u003E\u003C\/strong\u003E\u003Cspan\u003E. Os Poderes Executivo e Legislativo ficam autorizados a firmar conv\u0026ecirc;nios de coopera\u0026ccedil;\u0026atilde;o t\u0026eacute;cnica com entidades privadas voltadas para a defesa do municipalismo e da preserva\u0026ccedil;\u0026atilde;o da autonomia municipal.\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cstrong\u003E\u003Cspan\u003EArt. 35.\u003C\/span\u003E\u003C\/strong\u003E\u003Cspan\u003E Para fins de cumprimento do art. 62 da Lei Complementar Federal n\u0026ordm; 101\/2000, fica o Munic\u0026iacute;pio autorizado a firmar conv\u0026ecirc;nio ou cong\u0026ecirc;neres, com a Uni\u0026atilde;o e\/ou Estado, com vistas:\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003EI - ao funcionamento dos servi\u0026ccedil;os de seguran\u0026ccedil;a p\u0026uacute;blica;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003EII - a possibilitar o assessoramento t\u0026eacute;cnico aos produtores rurais do Munic\u0026iacute;pio;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003EIII - a utiliza\u0026ccedil;\u0026atilde;o conjunta, no Munic\u0026iacute;pio, de m\u0026aacute;quinas e equipamentos de propriedade do Estado e\/ou Uni\u0026atilde;o;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003EIV - a cess\u0026atilde;o de servidores para o funcionamento de cart\u0026oacute;rios eleitorais;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003EV - ao desenvolvimento de programas priorit\u0026aacute;rios nas \u0026aacute;reas de educa\u0026ccedil;\u0026atilde;o, cultura, sa\u0026uacute;de, assist\u0026ecirc;ncia social, agricultura, habita\u0026ccedil;\u0026atilde;o e outras de relevante interesse p\u0026uacute;blico, sem \u0026ocirc;nus para o Munic\u0026iacute;pio, ou com contrapartida.\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022 align=\u0022center\u0022\u003E\u003Cstrong\u003E\u003Cspan\u003ECAP\u0026Iacute;TULO V\u003C\/span\u003E\u003C\/strong\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022 align=\u0022center\u0022\u003E\u003Cstrong\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/strong\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022 align=\u0022center\u0022\u003E\u003Cstrong\u003E\u003Cspan\u003EDAS DISPOSI\u0026Ccedil;\u0026Otilde;ES RELATIVAS \u0026Agrave;S DESPESAS DO MUNIC\u0026Iacute;PIO COM PESSOAL E ENCARGOS SOCIAIS\u003C\/span\u003E\u003C\/strong\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cstrong\u003E\u003Cspan\u003EArt. 36. \u003C\/span\u003E\u003C\/strong\u003E\u003Cspan\u003EPara efeitos desta Lei, entende-se como despesa total com pessoal, o somat\u0026oacute;rio dos gastos com os ativos, os inativos e os pensionistas, relativos a mandatos eletivos, cargos, fun\u0026ccedil;\u0026otilde;es ou empregos, civis e de membros de Poder, com quaisquer esp\u0026eacute;cies remunerat\u0026oacute;rias, tais como vencimentos e vantagens, fixas e vari\u0026aacute;veis, subs\u0026iacute;dios, proventos da aposentadoria, reformas e pens\u0026otilde;es, inclusive adicionais, gratifica\u0026ccedil;\u0026otilde;es, horas extras e vantagens pessoais de qualquer natureza, bem como encargos sociais e contribui\u0026ccedil;\u0026otilde;es recolhidas pelo Munic\u0026iacute;pio \u0026agrave;s entidades de previd\u0026ecirc;ncia.\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cstrong\u003E\u003Cspan\u003EArt. 37.\u003C\/span\u003E\u003C\/strong\u003E\u003Cspan\u003E Os contratos de terceiriza\u0026ccedil;\u0026atilde;o de m\u0026atilde;o de obra que se referem \u0026agrave; substitui\u0026ccedil;\u0026atilde;o de servidores e empregados p\u0026uacute;blicos ser\u0026atilde;o contabilizados como \u0026ldquo;Outras Despesas de Pessoal\u0026rdquo;.\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003EPar\u0026aacute;grafo \u0026uacute;nico. N\u0026atilde;o se considera como substitui\u0026ccedil;\u0026atilde;o de servidores e empregados p\u0026uacute;blicos, para efeito do caput deste artigo, os contratos de terceiriza\u0026ccedil;\u0026atilde;o relativos \u0026agrave; execu\u0026ccedil;\u0026atilde;o indireta de atividade que, simultaneamente:\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003EI \u0026ndash; sejam acess\u0026oacute;rias, instrumentais ou complementares aos assuntos que constituem \u0026aacute;rea de compet\u0026ecirc;ncia legal do \u0026oacute;rg\u0026atilde;o ou entidade;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003EII \u0026ndash; n\u0026atilde;o sejam inerentes a categorias funcionais abrangidas por plano de cargos do quadro de pessoal do \u0026oacute;rg\u0026atilde;o ou entidade, salvo expressa disposi\u0026ccedil;\u0026atilde;o legal em contrario, ou quando se tratar de cargo ou categoria extinta, total ou parcialmente.\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003EIII - n\u0026atilde;o caracterizem rela\u0026ccedil;\u0026atilde;o direta de emprego.\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cstrong\u003E\u003Cspan\u003EArt. 38. \u003C\/span\u003E\u003C\/strong\u003E\u003Cspan\u003EAs dota\u0026ccedil;\u0026otilde;es or\u0026ccedil;ament\u0026aacute;rias destinadas \u0026agrave;s despesas com pessoal e encargos sociais, em cada Poder, ser\u0026atilde;o estimadas, para o exerc\u0026iacute;cio de 2014, com base na folha de pagamento de julho de 2013, projetada para o exerc\u0026iacute;cio, considerando os eventuais acr\u0026eacute;scimos legais.\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cstrong\u003E\u003Cspan\u003EArt. 39.\u003C\/span\u003E\u003C\/strong\u003E\u003Cspan\u003E Na lei or\u0026ccedil;ament\u0026aacute;ria do exerc\u0026iacute;cio de 2014, as despesas com pessoal e encargos sociais devem estar de acordo com os limites estabelecidos na Lei Complementar Federal n\u0026ordm; 101, de 04 de maio de 2000.\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cstrong\u003E\u003Cspan\u003EArt. 40. \u003C\/span\u003E\u003C\/strong\u003E\u003Cspan\u003EA verifica\u0026ccedil;\u0026atilde;o do cumprimento dos limites estabelecidos no artigo anterior desta Lei ser\u0026aacute; realizada de acordo com as normas previstas na Lei Complementar Federal n\u0026ordm; 101\/00.\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cstrong\u003E\u003Cspan\u003EArt. 41.\u003C\/span\u003E\u003C\/strong\u003E\u003Cspan\u003E Para fins de atendimento ao disposto no \u0026sect; 1\u0026ordm;, inciso II do art. 169 da Constitui\u0026ccedil;\u0026atilde;o Federal, observado o inciso I do mesmo par\u0026aacute;grafo, ficam autorizadas as concess\u0026otilde;es de quaisquer vantagens, aumentos de remunera\u0026ccedil;\u0026atilde;o, cria\u0026ccedil;\u0026atilde;o de cargos, empregos e fun\u0026ccedil;\u0026otilde;es, altera\u0026ccedil;\u0026otilde;es de estrutura de carreiras, bem como admiss\u0026otilde;es ou contrata\u0026ccedil;\u0026otilde;es de pessoal a qualquer t\u0026iacute;tulo, inclusive a realiza\u0026ccedil;\u0026atilde;o de concursos p\u0026uacute;blicos para provimento de cargos, observadas as condi\u0026ccedil;\u0026otilde;es e os crit\u0026eacute;rios estabelecidos em leis espec\u0026iacute;ficas para cada situa\u0026ccedil;\u0026atilde;o.\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022 align=\u0022center\u0022\u003E\u003Cstrong\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/strong\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022 align=\u0022center\u0022\u003E\u003Cstrong\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/strong\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022 align=\u0022center\u0022\u003E\u003Cstrong\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/strong\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022 align=\u0022center\u0022\u003E\u003Cstrong\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/strong\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022 align=\u0022center\u0022\u003E\u003Cstrong\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/strong\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022 align=\u0022center\u0022\u003E\u003Cstrong\u003E\u003Cspan\u003ECAP\u0026Iacute;TULO VI\u003C\/span\u003E\u003C\/strong\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022 align=\u0022center\u0022\u003E\u003Cstrong\u003E\u003Cspan\u003EDAS DISPOSI\u0026Ccedil;\u0026Otilde;ES RELATIVAS \u0026Agrave; D\u0026Iacute;VIDA P\u0026Uacute;BLICA MUNICIPAL\u003C\/span\u003E\u003C\/strong\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cstrong\u003E\u003Cspan\u003EArt. 42. \u003C\/span\u003E\u003C\/strong\u003E\u003Cspan\u003EPoder\u0026atilde;o ser inclu\u0026iacute;das no projeto de lei or\u0026ccedil;ament\u0026aacute;ria dota\u0026ccedil;\u0026otilde;es relativas \u0026agrave;s opera\u0026ccedil;\u0026otilde;es de cr\u0026eacute;dito contratadas ou cujas cartas-consulta tenham sido autorizadas, ou aquelas que vir\u0026atilde;o a ser pleiteadas.\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cstrong\u003E\u003Cspan\u003EArt. 43. \u003C\/span\u003E\u003C\/strong\u003E\u003Cspan\u003EAs opera\u0026ccedil;\u0026otilde;es de cr\u0026eacute;dito ser\u0026atilde;o autorizadas por lei espec\u0026iacute;fica.\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cstrong\u003E\u003Cspan\u003EArt. 44.\u003C\/span\u003E\u003C\/strong\u003E\u003Cspan\u003E A lei or\u0026ccedil;ament\u0026aacute;ria anual conter\u0026aacute; autoriza\u0026ccedil;\u0026atilde;o para realiza\u0026ccedil;\u0026atilde;o de opera\u0026ccedil;\u0026atilde;o de cr\u0026eacute;dito por antecipa\u0026ccedil;\u0026atilde;o da receita or\u0026ccedil;ament\u0026aacute;ria, obedecidas as determina\u0026ccedil;\u0026otilde;es estabelecidas em resolu\u0026ccedil;\u0026atilde;o do Senado Federal.\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cstrong\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/strong\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022 align=\u0022center\u0022\u003E\u003Cstrong\u003E\u003Cspan\u003ECAP\u0026Iacute;TULO VIII\u003C\/span\u003E\u003C\/strong\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022 align=\u0022center\u0022\u003E\u003Cstrong\u003E\u003Cspan\u003EDAS DISPOSI\u0026Ccedil;\u0026Otilde;ES SOBRE ALTERA\u0026Ccedil;\u0026Otilde;ES NA\u003C\/span\u003E\u003C\/strong\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022 align=\u0022center\u0022\u003E\u003Cstrong\u003E\u003Cspan\u003ELEGISLA\u0026Ccedil;\u0026Atilde;O TRIBUT\u0026Aacute;RIA\u003C\/span\u003E\u003C\/strong\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cstrong\u003E\u003Cspan\u003EArt. 45. \u003C\/span\u003E\u003C\/strong\u003E\u003Cspan\u003ECaso necess\u0026aacute;rio, o Poder Executivo encaminhar\u0026aacute; \u0026aacute; C\u0026acirc;mara Municipal projeto de lei dispondo sobre altera\u0026ccedil;\u0026otilde;es na legisla\u0026ccedil;\u0026atilde;o tribut\u0026aacute;ria municipal e incremento da receita, incluindo:\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003EI \u0026ndash; adapta\u0026ccedil;\u0026atilde;o e ajustamento da legisla\u0026ccedil;\u0026atilde;o tribut\u0026aacute;ria \u0026agrave;s altera\u0026ccedil;\u0026otilde;es da correspondente legisla\u0026ccedil;\u0026atilde;o Estadual e Federal;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003EII \u0026ndash; revis\u0026otilde;es e simplifica\u0026ccedil;\u0026otilde;es da legisla\u0026ccedil;\u0026atilde;o tribut\u0026aacute;ria municipal;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003EIII \u0026ndash; aperfei\u0026ccedil;oamento dos instrumentos de prote\u0026ccedil;\u0026atilde;o dos cr\u0026eacute;ditos tribut\u0026aacute;rios;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003EIV \u0026ndash; estabelecimento de crit\u0026eacute;rios de compensa\u0026ccedil;\u0026atilde;o de renuncia caso o Munic\u0026iacute;pio conceda incentivos ou benef\u0026iacute;cios de natureza tribut\u0026aacute;ria.\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cstrong\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/strong\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cstrong\u003E\u003Cspan\u003EArt. 46. \u003C\/span\u003E\u003C\/strong\u003E\u003Cspan\u003EProjeto de Lei que conceda ou amplie incentivo ou benef\u0026iacute;cio de natureza tribut\u0026aacute;ria s\u0026oacute; ser\u0026aacute; aprovado ou editado se atendidas as exig\u0026ecirc;ncias do art. 14, da Lei Complementar Federal n\u0026ordm; 101\/2000.\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cstrong\u003E\u003Cspan\u003EArt. 47. \u003C\/span\u003E\u003C\/strong\u003E\u003Cspan\u003EOs tributos lan\u0026ccedil;ados e n\u0026atilde;o arrecadados, inscritos em d\u0026iacute;vida ativa, cujos custos para cobran\u0026ccedil;a sejam superiores ao cr\u0026eacute;dito tribut\u0026aacute;rio, poder\u0026atilde;o ser cancelados, mediante autoriza\u0026ccedil;\u0026atilde;o em Lei, n\u0026atilde;o se constituindo como ren\u0026uacute;ncia de receita.\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cstrong\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/strong\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cstrong\u003E\u003Cspan\u003EArt. 48. \u003C\/span\u003E\u003C\/strong\u003E\u003Cspan\u003ENa estimativa das receitas do projeto de lei or\u0026ccedil;ament\u0026aacute;ria poder\u0026atilde;o ser considerados os efeitos de propostas de altera\u0026ccedil;\u0026otilde;es na legisla\u0026ccedil;\u0026atilde;o tribut\u0026aacute;ria e nas contribui\u0026ccedil;\u0026otilde;es que sejam objeto de Projeto de Lei que esteja em tramita\u0026ccedil;\u0026atilde;o no Legislativo.\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cstrong\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/strong\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cstrong\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/strong\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022 align=\u0022center\u0022\u003E\u003Cstrong\u003E\u003Cspan\u003ECAP\u0026Iacute;TULO IX\u003C\/span\u003E\u003C\/strong\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022 align=\u0022center\u0022\u003E\u003Cstrong\u003E\u003Cspan\u003EDAS DISPOSI\u0026Ccedil;\u0026Otilde;ES FINAIS\u003C\/span\u003E\u003C\/strong\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cstrong\u003E\u003Cspan\u003EArt. 49.\u003C\/span\u003E\u003C\/strong\u003E\u003Cspan\u003E Cabe ao \u0026oacute;rg\u0026atilde;o central de planejamento do Poder Executivo a responsabilidade pela coordena\u0026ccedil;\u0026atilde;o da elabora\u0026ccedil;\u0026atilde;o da proposta or\u0026ccedil;ament\u0026aacute;ria de que trata esta lei.\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cstrong\u003E\u003Cspan\u003EArt. 50. \u003C\/span\u003E\u003C\/strong\u003E\u003Cspan\u003EO Executivo Municipal enviar\u0026aacute; a proposta or\u0026ccedil;ament\u0026aacute;ria \u0026agrave; C\u0026acirc;mara Municipal at\u0026eacute; o dia 30 de setembro de 2013, que a apreciar\u0026aacute; e a devolver\u0026aacute; para san\u0026ccedil;\u0026atilde;o at\u0026eacute; o encerramento da sess\u0026atilde;o legislativa anual.\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026sect; 1\u0026ordm;. A C\u0026acirc;mara Municipal n\u0026atilde;o entrar\u0026aacute; em recesso enquanto n\u0026atilde;o cumprir o disposto no \u003Cem\u003Ecaput \u003C\/em\u003Edeste artigo.\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026sect;\u003Cem\u003E \u003C\/em\u003E2\u0026ordm; Se o Projeto de Lei Or\u0026ccedil;ament\u0026aacute;ria anual n\u0026atilde;o for devolvido para san\u0026ccedil;\u0026atilde;o at\u0026eacute; 31 de dezembro de 2013, fica o Executivo Municipal autorizado a executar a proposta or\u0026ccedil;ament\u0026aacute;ria na forma original encaminhada ao Poder Legislativo, at\u0026eacute; a san\u0026ccedil;\u0026atilde;o da respectiva lei or\u0026ccedil;ament\u0026aacute;ria anual.\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cstrong\u003E\u003Cspan\u003EArt. 51.\u003C\/span\u003E\u003C\/strong\u003E\u003Cspan\u003E A lei or\u0026ccedil;ament\u0026aacute;ria conter\u0026aacute; recursos para a transfer\u0026ecirc;ncia financeira a cons\u0026oacute;rcios p\u0026uacute;blicos que o Munic\u0026iacute;pio fizer parte como ente consorciado, nos termos previstos na Lei Federal n\u0026ordm; 11.107, de 06\/04\/2005.\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cstrong\u003E\u003Cspan\u003EArt. 52.\u003C\/span\u003E\u003C\/strong\u003E\u003Cspan\u003E A cria\u0026ccedil;\u0026atilde;o, expans\u0026atilde;o ou aperfei\u0026ccedil;oamento de a\u0026ccedil;\u0026atilde;o governamental que acarrete aumento de despesa, observar\u0026aacute; o disposto no art. 16 da Lei Complementar Federal n.\u0026ordm; 101\/2000, considerando-se despesa irrelevante, para fins de aplica\u0026ccedil;\u0026atilde;o do referido dispositivo, as despesas cujo valor n\u0026atilde;o ultrapasse a 10% (dez por cento) da despesa total fixada na lei or\u0026ccedil;ament\u0026aacute;ria.\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cstrong\u003E\u003Cspan\u003EArt. 53.\u003C\/span\u003E\u003C\/strong\u003E\u003Cspan\u003E Ser\u0026atilde;o consideradas legais as despesas com multas, juros e outros acr\u0026eacute;scimos decorrentes de eventual atraso no pagamento de compromissos por insufici\u0026ecirc;ncia de caixa e\/ou necessidade de prioriza\u0026ccedil;\u0026atilde;o do pagamento de despesas imprescind\u0026iacute;veis ao pleno funcionamento das atividades administrativas essenciais.\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cstrong\u003E\u003Cspan\u003EArt. 54. \u003C\/span\u003E\u003C\/strong\u003E\u003Cspan\u003EFica o Poder Legislativo autorizado a proceder com a transposi\u0026ccedil;\u0026atilde;o de dota\u0026ccedil;\u0026otilde;es dentro dos limites do seu pr\u0026oacute;prio or\u0026ccedil;amento.\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cstrong\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/strong\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cstrong\u003E\u003Cspan\u003EArt. 55. \u003C\/span\u003E\u003C\/strong\u003E\u003Cspan\u003EO Poder Executivo dever\u0026aacute; incorporar no Or\u0026ccedil;amento Geral do Munic\u0026iacute;pio a proposta or\u0026ccedil;amentaria do Legislativo.\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cstrong\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/strong\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cstrong\u003E\u003Cspan\u003EArt. 56. \u003C\/span\u003E\u003C\/strong\u003E\u003Cspan\u003EEsta lei entra em vigor na data de sua publica\u0026ccedil;\u0026atilde;o.\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cstrong\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/strong\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cstrong\u003E\u003Cspan\u003EArt. 57. \u003C\/span\u003E\u003C\/strong\u003E\u003Cspan\u003ERevogam-se as disposi\u0026ccedil;\u0026otilde;es em contr\u0026aacute;rio.\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003EGabinete do Prefeito Municipal de Itabaiana\/SE, em 31 de Julho de 2013.\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp;\u0026nbsp; \u003C\/span\u003E\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022 align=\u0022center\u0022\u003E\u003Cstrong\u003E\u003Cspan\u003EVALMIR DOS SANTOS COSTA\u003C\/span\u003E\u003C\/strong\u003E\u003C\/p\u003E\r\n\u003Cp\u003E\u0026nbsp;\u003C\/p\u003E\r\n\u003Cp class=\u0022MsoNormal\u0022 align=\u0022center\u0022\u003E\u003Cspan\u003EPrefeito\u003C\/span\u003E\u003C\/p\u003E","criado":"2013-07-31 00:00:00","alterado":"2013-07-31 00:00:00"},"outros":[{"id":4159,"titulo":"Projeto de Lei N\u00ba 190\/2025 - Disp\u00f5e sobre o acompanhamento fonoaudiol\u00f3gico para professores da rede municipal de ensino","numero":"190\/2025","categoria_id":6,"autores":"17","slug":"projeto-de-lei-no-190-2025-dispoe-sobre-o-acompanhamento-fonoaudiologico-para-professores-da-rede-municipal-de-ensino","criado":"2026-03-03 15:30:52","alterado":"2026-03-03 15:30:52"},{"id":4158,"titulo":"Projeto de Lei N\u00ba 179\/2025 - Disp\u00f5e sobre o projeto de Lei \u0022 Institui a Semana Municipal de Conscientiza\u00e7\u00e3o sobre a Fonoaudiologia, a ser comemorada anualmente na semana do dia 9 de dezembro, com a\u00e7\u00f5es de informa\u00e7\u00e3o, preven\u00e7\u00e3o e valoriza\u00e7\u00e3o da profiss\u00e3o d","numero":"179\/2025","categoria_id":6,"autores":"17","slug":"projeto-de-lei-no-179-2025-dispoe-sobre-o-projeto-de-lei-institui-a-semana-municipal-de-conscientizacao-sobre-a-fonoaudiologia-a-ser-comemorada-anualmente-na-semana-do-dia-9-de-dezembro-com-acoes-de-informacao-prevencao-e-valorizacao-da-profissao-de-fonoa","criado":"2026-03-03 14:23:35","alterado":"2026-03-03 14:23:35"},{"id":4157,"titulo":"Projeto de Lei N\u00ba 275\/2025 - Disp\u00f5e sobre a denomina\u00e7\u00e3o da Pra\u00e7a Jos\u00e9 Alves dos Santos no Povoado Matapo\u00e3","numero":"275\/2025","categoria_id":6,"autores":"221","slug":"projeto-de-lei-no-275-2025-dispoe-sobre-a-denominacao-da-praca-jose-alves-dos-santos-no-povoado-matapoa","criado":"2026-03-03 14:22:36","alterado":"2026-03-03 14:22:36"}],"arquivos":[]}