Grancurso Apostila de Afo

7/18/2019 Grancurso Apostila de Afo

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GRANCURSOS 2011

ADMINISTRAÇÃO FINANCEIRA EORÇAMENTÁRIA

PROF FLÁVIO ASSIS



SUMÁRIOASSUNTO PÁGINA

1. INTRODUÇÃO 03

2. EVOLUÇÃO DO ORÇAMENTO NO BRASIL 03

3. CONCEITOS DE ORÇAMENTO E QUESTÕES DE PROVA 06

3.1 MODELO ORÇAMENTÁRIO NA CONSTITUIÇÃO FEDERAL DE 19 10

3.2 AS LEIS ORÇAMENTÁRIAS 1!

3.2.1 O PLANO PLURIANUAL 16

3.2.2 A LEI DE DIRETRI"ES ORÇAMENTÁRIAS 29

3.2.3 A LEI ORÇAMENTÁRIA ANUAL 30

#. ACOMPAN$AMENTO E CONTROLE DA E%ECUÇÃO&DEC. PROG.R. FINANC. #0

!. TIPOS DE ORÇAMENTO ' CLÁSSICO ( PROGRAMA #)6. PRINC*PIOS ORÇAMENTÁRIOS #9

). CR+DITOS ADICIONAIS !1

. RECEITA P,BLICA ' TIPOS E CLASSIFICAÇÕES E RECEITA NA LRF !3

9. DESPESA P,BLICA& TIPOS- CLASSIFICAÇÕES E DESPESA NA LRF )1

10. RESTOS A PAGAR 102

11. DESPESAS DE E%ERC*CIOS ANTERIORES 103

12. SUPRIMENTO DE FUNDOS 10#

13. CARTÃO DE PAGAMENTOS DO GOVERNO FEDERAL 10!

1#. CONTA ,NICA DO TESOURO NACIONAL 110

1!. REFERNCIAS BIBLIOGRÁFICAS 111

2



ADMINISTRAÇÃO FINANCEIRA E ORÇAMENTÁRIA

1. INTRODUÇÃO

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GABARITO[C-E-C-E-C

9



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GABARITO[ C- E

.1 O MODELO ORÇAMENTÁRIO DA CONSTITUIÇÃO DE 14

T<&'+# VI

C!p<&'+# II

S()# II

DOS ORÇAMENTOS

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10



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11



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444 /:. 16!- _ 9._ ) & A@/;&4 / @<4: ;488/5 84:4 /:7- 8 =4 8 8:// 5@: 84:/ 4- /54;/ 8;/ 4/:/ / @4 47/:.

_ & O 4= =4- 4; 54J8/ 54 4:- 4;485/ = 4<4 5 @<4: 54 4 /;48:?/ /8=/-/4; 4; 54@4/ 4@8548:4 @54 4 =:/5- 8;4 /- ;45/8:4 5: 4@4/= =@4;48:/4- ; @/ 4 4@4>/ /=:/ 47/:/.

Ar&. 167. S 45/5[

I & 8> 54 @7/;/ = @<4: 8 8=>5 8/ 4 /;48:?/ /8=/II & / 4// 54 54@4/ = / /=8 54 7/4 54:/ =4 4(45/; 5: /;48:? =/58/

III & / 4// 54 @4/4 54 5: =4 4(45/; ;8:/8:4 5/ 54@4/ 54 /@:/- 4//5/ //=:/5/ ;45/8:4 5: =@4;48:/4 = 4@4/ ; 8/5/54 @4/- /@/5 @4 P54L47/: @ ;// /=:/

IV & / 8=/ 54 44:/ 54 ;@: / H7- =85 = 54@4/- 4//5/ / 4@/: 5 @5=: 5//4/5/ 5 ;@: / =4 4 444; /:. 1! 4 1!9- / 54:8/ 54 4= @// / /4 4

4 @K 54 /K54- @// ;/8=:48 4 5448;48: 5 488 4 @// 4// 54 /:5/545/ /5;8:/ :=:?/- ; 54:4;8/5- 4@4:/;48:4- @4 /:. 19- _ 2- 212 4 3)- %%II- 4 /

12



@4:/ 54 7//8:/ @4/4 54 5: @ /8:4@/ 54 44:/- @4:/ 8 /:. 16!- _ - 4;; 5@: 8 _ # 54:4 /:7 R45/ 5/5/ @4/ E;485/ C8::=8/ 8 #2- 54 19.12.2003

V & / /4:=/ 54 5: =@4;48:/ = 4@4/ 4; @/ /=:/ 47/:/ 4 4; 85/ 54= 4@8548:4

VI & / :/8@- 4;/84</;48: = / :/84J8/ 54 4= 54 =;/ /:47/ 54 @7/;/ @//

=:/ = 54 =; H7 @// =:- 4; @/ /=:/ 47/:/

VII & / 84 = =:/ 54 5: ;:/5

VIII & / =:/- 4; /=:/ 47/:/ 4@4>/- 54 4= 5 /;48: / 4 5/ 47=5/54/ @// =@ 8445/54 = 5: 54 4;@4/- =85/4 4 =85- 8=4 5 ;488/58 /:. 16!- _ !

I% & / 8::= 54 =85 54 =/=4 8/:=4/- 4; @/ /=:/ 47/:/.

% & / :/84J8/ =8:?/ 54 4= 4 / 84 54 4;@:;- 8=4 @ /8:4@/ 54

44:/- @4 G48 F454/ 4 E:/5=/ 4 =/ 8::=4 8/84/- @// @/7/;48: 54 54@4/; @4/ /:- 8/: 4 @488:/- 5 E:/5- 5 D:: F454/ 4 5 M=8>@. I8 8=>5

@4/ E;485/ C8::=8/ 8 19- 54 0#Z06Z9

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_ 1 & N48=; 84:;48: =</ 4(4= =:/@/4 =; 4(4> 8/84 @54? 4 8/5 4; @/ 8= 8 @/8 @=/8=/- = 4; 4 =4 /=:4 / 8=- @48/ 54 ;4 54

4@8/5/54._ 2 & O 5: 4@4/ 4 4(:/58? :4 7J8/ 8 4(4> 8/84 4; =4 4;/=:/5- / 4 /: 54 /=:/ @;=7/5 8 K:; =/: ;44 5/=44 4(4>- /4; =4- 4/4: 8 ;:4 54 4= /5- 4 8@/5 / /;48: 5 4(4> 8/84=4\48:4.

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13



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_ 2 D45 @/ 4:/445 8/ 4 ;@4;48:/ 445/ 84:4 /:7 @// / /5/@:/ / @/;4: / @4:- 4 ;45/:/;48:4 =@48 :5 4@/4 54 4/ 454/ = 4:/5=// E:/5- / D:: F454/ 4 / M=8>@ =4 8 4/4; 445 ;:4. P/?7/8=>5 @4/ E;485/ C8::=8/ 8 19- 54 0#Z06Z9

_ 3 P// =;@;48: 5 ;:4 4:/445 ; /4 84:4 /:7- 5=/8:4 @/ (/5 8/ 4;@4;48:/ 445/ 8 /@=:- / U8- E:/5- D:: F454/ 4 M=8>@ /5:/ /47=8:4 @5J8/[

I & 45= 4; @4 ;48 8:4 @ 48: 5/ 54@4/ ; /7 4; ; 4 =84 54 8/8/

II & 4(84/ 5 454 8 4:?4.

P/?7/ 8=>5 @4/ E;485/ C8::=8/ 8 19- 54 0#Z06Z9

_ # S4 / ;455/ /5:/5/ ; /4 8 @/?7/ /8:4 8 4; =48:4 @// /47=/ =;@;48: 5/ 54:4;8/ 5/ 4 ;@4;48:/ 445/ 84:4 /:7- 45 4:?4 @54? @454 /7- 5454 =4 /: 8;/: ;:/5 54 /5/ =; 5 P544 4@4=4 / /:5/54 =88/- H7 = =85/54 /5;8:/:/ <4: 5/ 45= 54 @4/. P/?7/ 8=>5 @4/ E;485/C8::=8/ 8 19- 54 0#Z06Z9

_ ! O 45 =4 @454 /7 8/ ;/ 5 @/?7/ /8:4 /? <= / 8548/ 4@8548:4 /=; ;J 54 4;=84/ @ /8 54 4. P/?7/ 8=>5 @4/ E;485/ C8::=8/ 8 19- 540#Z06Z9_ 6 O /7 <4: 5/ 45= @4:/ 8 @/?7/ /8:44 4? 854/5 4(:8:- 45/5/ / /54 /7- 4;@47 = =8 ; /:=4 7=/ = /4;4/5/ @4 @/ 54 =/: /8. P/?7/

8=>5 @4/ E;485/ C8::=8/ 8 19- 54 0#Z06Z9

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?UEST@ES DE PROVA > TCU

10C; / C8::= 54 191- =4 4 47== P/;/ 5/ R4@K/- / 4// 5/ @@://;48:?/ @/= / 4 @/:/ 5 P54 E(4=:- ;@4:J8/ =4 :/845/ @// C874 N/8/ ;48:4 8/ C8::= 54 193#.

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14



GABARITO E, C

TST>200

C; /4 8 84: 4 8/ 47/ /4/ 54 /;48: @K- <=7=4 :48 / 47=.

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13 A =:/ 5/ @>:/ /;48:?/ @// @@H: 54 4:// 48;/ ;@/ @;4 /<=:4 8 8>4 5/ 54;/85/ /747/5/- 4(@/8585&/ = 4:8785&/- 4 @/85 /J8/ 54 54: = =@4/:.

14 D4 /5 ; / /:=/ 47/ /4/- / L4 54 D4:4 O/;48:?/ LDO 5@? 4/ /:4/4 8/ 47/ :=:?/- =4- @// :5 8- 8 4:/ =<4:/ / @8>@ 5//8:45/54 4 5/ /8=/5/54.

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GABARITO: C,C,E,E

.2 > COMENTÁRIOS RELACIONADOS COM O ORÇAMENTO NA CONSTITUIÇÃOFEDERAL DE 14

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Plano Plurianual (PPA), a Lei de Diretrizes Orçamentárias (LDO) e a Lei Orçamentária Anual (LOA). A @4=@/ 48:/ 5 C8::=8:4 54 - / /@/ 4/ 8;/- 8=/ @4 54 @/84</;48: / 54 /;48:.

D44 ;5- 54:4;8/5 8 /:. 16!- _ #- 5/ CF- =4 ...Os !lanos e !rogramas na"ionais,regionais e setoriais !re#istos nesta Constituiç$o ser$o elaborados em "onson%n"ia "om o !lano

!lurianual e a!re"iados !elo Congresso &a"ional'. A58/;48:4- _ 1 5 /:. 16)- 4:/444 =4...&enhum in#estimento "ua ee"uç$o ultra!asse um eer"*"io +inan"eiro !oderá ser ini"iado sem !r#iain"lus$o no !lano !lurianual, ou sem lei que autorize a sua in"lus$o, sob !ena de "rime deres!onsabilidade'.

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DA ESTRUTURA E ORGANI"AÇÃO DO PLANO

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II & 8/8/5/ ; 4= 5 /;48: / 4 5/ 47=5/54 /- = ; 4= 5 /;48:5/ 4;@4/ 4:/:/ =4 8 4 48=/54; 8 5@: 8 8 /8:4- =< / ::/ 4:;/5 4</7=/ = =@4 / 8:4 ;4 54 4/.

_ 1 O @<4: 54 7/854 =: 544? 8::= / /;48:?/ 4@4>/ / 8>4 54 :>:=- ; <4:54:4;8/5- 45/5/ =/ 4(4= 8:/ 54 =:/ @7/;/4.

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_ 3 VETADO

_ # S4 /5:/5 : 4 4=: /58/ @// / 4(4=- /;@/8/;48: 4 8:4- 8:48 44(:48- 8=85 / /// @/ 5/ /5/54 :8/ 4 48;/- 4;@4 =4 =: ::/4:;/5 5 @<4: 54 7/854 =: 7=/ = =@4 /[

I & 4; ;4 54 4/- =/85 8/8/5 ; 4= 5 /;48: 54 84:;48: 5/ 4:/:/- 544@8/5/54 54 4;@4/ 54 /@:/ /4: = 54 =/ =5?/ =

II & 8\48:/ ;4 54 4/- =/85 8/8/5 ; 4= 5 /;48: / 4 5/ 47=5/54 /= ; 4= 5 /;48: 5/ 4;@4/ 4:/:/ =4 8 4 48=/54; 8 5@: 8 :4; /8:4.

_ ! O a7 C48:/ 5 S:4;/ 54 P/84</;48: 4 O/;48: F454/[I & 4:/444? : 4 @/;4: @// / /// 5 @<4: 54 7/854 =: 54 ;/ 5448/5/4; =8 54 /(/ 54 / 4 54 :@ 54 8:448

II & @54? 47=/;48:/ / //:4>:/ 4 / 8445/54 54 855=//- 4; @<4: /;48:?4@4>- 54 =4 :/:/ _ 1 54:4 /:7- 5 4;@4485;48: 8:4;@/5 8/ @7/;/ 5 P/8P=/8=/.

S()# III > D# Pr#-r!m! * A"+r!()# *# Cr%"im$&# > PAC

A:. 11. A /4 5 P7/;/ 54 A44/ 5 C4;48: & PAC 8:/8:4 5 P/8 P=/8=/ 200&2011 8:47/; / @5/54 5/ A5;8:/ PK/ F454/- 4 :4 :/:/;48: 5448/5 5=/8:4 @4>5 54 4(4= 5 P/8- 8/ ;/ 5 5@: 84:/ L4.

_ 1 VETADO

_ 2 VETADO

A:. 12. O P54 E(4=: / /=:/5 / =@4;48:/- @ 544:- 5:/4 878/5/ 8/ /4 5P7/;/ 54 A44/ 5 C4;48: & PAC- 8:47/8:4 5/ 4 /;48:?/ /8=/ 4 545/;48:4548:/5/ 8 SIAFI- /: ;:4 54 30] :8:/ @ 48: 54 /5/ /- ;45/8:4 /84/;48: 54 /:

30] :8:/ @ 48: 54 /5/ / /;48:?/ 8:47/8:4 5 PAC- 4(4: 4 =: : (/5 @4/4 /;48:?/ /8=/.

25



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4;@4485;48:.

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S()# IV > D!% R5i%% A+&r!(% *# P+!$#

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I & 8= 54 @7/;/[

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_ 3 C854/&4 /:4/ 54 @7/;/[

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II & 8= = 4(= 54 /4 /;48:?/

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_ # A /:4/4 @4:/ 8 8 III 5 _ 3 @54 4 @ 8:4;5 5/ 4 /;48:?/ = 544= 5: /58/- 5454 =4 ;/8:48/; / ;4;/ 5/ 4 8 ;5=4; / 8/5/54 5/ /= / =/ //87J8/ 747?/.

_ ! A 8= 54 /4 /;48:?/ 54 /?:4 @=/8=/ @54? 4 @ 8:4;5 54 4 54

5: 4@4/ 5454 =4 /@448:4- 4; /84( 4@4>- / 8;/4 4448:4 @<44 @=/8=/ 4 / /:=: 8:/8:4 5 P/8.

26



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5/ U8 4 /=8:.S()# V > D# M#$i&#r!m$&# A5!+i!()#

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27



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54 ;/ 54 2000.

S()# VI > D! P!r&i"ip!()# S#"i!+

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A:. 21. O a7 C48:/ 5 S:4;/ 54 P/84</;48: 4 O/;48: F454/ 7//8:? /4- @4/I8:484:- 8;/4 8:/8:4 5 :4;/ 54 8;/4 7448/ 4 54 @/84</;48: @// 8 548=:/ @4/ 45/54.

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CAP*TULO III

DISPOSIÇÕES GERAIS

A:. 22. F/; 5@48/5/ 54 5;8/ 8 P/8 / /4 /;48:?/ =</ 4(4= 4:8</&4 /=; K8 4(4> 8/84.

A:. 23. F/; 5@48/5/ 54 5;8/ 8 /84( / =4 4 444 /:. 1[

I & / /:5/54 4 / @4/4 4@4/ =< / ::/ @// @4>5 5 P/8 4</ 84 / 4:48:/ 48 ;4 54 4/

II & @<4: =< =: ::/ 4:;/5 4</ 84 / 8:4 ;4 54 4/.

P/?7/ K8. A /4 /;48:?/ =4 4 48=/5/4; 4; =; 5 : 4:/445 8 8I 4 II 5 "!p'& 4 8 /:. 22 ;@ S;/:H 5/ /4 54://5/ 8 O/;48:ZR4/:H A8=/ 54A//Y- 8:/8:4 54 /5/ @7/;/.

A:. 2#. O P54 E(4=: 5=7/?- @4/ I8:484:- @4 ;48 =;/ 4 4; /5/ =; 5 /8=4\48:4 /@/ 5 P/8- 4; =8 54 /:4/4 5/[

I & :4(: /:=//5 5/ L4 5 P/8 P=/8=/

II & /84( /:=//5 8=85 / 5;8/ 5/ /4 / =4 4 444; /:. 22 4 23- 4; =8 5

/4 5/ /4 /@/5/ @4 C874 N/8/

28



III & 4/ /:=//5/ 5/ /4 8:47/8:4 5 P7/;/ 54 A44/ 5 C4;48: & PAC- ; =/ @7/;/ @=/8=/.

P/?7/ K8. A /4 8&/;48:?/ =4 8:=/; @// <4: 5 @7/;/ @54 48@/5/ / /84( / =4 4 444 8 II = /@448:/5/ 4; /84( 4@4>- 545/;48:4548:/5/.

A:. 2!. F/; 47/5 __ 1 4 3 5 /:. 20 5/ L4 8 11.!1#- 54 13 54 /7: 54 200).

A:. 26. E:/ L4 48:/ 4; 7 8/ 5/:/ 54 =/ @=/.

B/>/- ) 54 / 54 200 1) 5/ I854@485J8/ 4 120 5/ R4@K/.

LUI" INÁCIO LULA DA SILVA

o$o /ernardo de Aze#edo /ringel

.2.2 LEI DE DIRETRIES ORÇAMENTÁRIAS

A Li * Dir&ri% Or(!m$&ri!% LDO, @ =/ 4- =;/ 4 58?/ ; /5/54 /@48/ @// =; 4(4>. D4 /5 ; _ 2 5 /:. 16! 5 :4(: 8::=8/- / LDO "om!reenderá asmetas e !rioridades da administraç$o !-bli"a +ederal, in"luindo as des!esas de "a!ital !ara o eer"*"io

+inan"eiro subseq0ente, orientará a elaboraç$o da lei orçamentária anual, dis!orá sobre as alteraç1es dalegislaç$o tributária e estabele"erá a !ol*ti"a de a!li"aç$o das ag2n"ias +inan"eiras de +omento'.E:/444- /;- 54 ;/ /8:4@/5/- / 54:4- / @5/54 54 7/: 4 / 8;/ 4 @/;4:=4 544; 48:/ / 4// 5 @<4: 54 4 /;48:?/ @// 4(4> 47=8:4 :/ 54 @<4:

@:?- 8;/ 4 8J8- (/ 5/ ;4:/ 54 4=:/5 @;?- 4/ 5 /.

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/ :4(: 47/- 8::=85&4 8=; 54://;48: /8=/ 54 ;4:/ 4:/445/ 8 PPA 4 =4 /;448/5/ @// 8:/ 5 @<4: 54 4 /;48:?/ 54 /5/ 4(4>.

C; /548: 5/ L4 54 R4@8/5/54 F/ LRF- / LDO @/= :/;; / 8:4 5A84( 54 4(:4;/ ;@:8/ @// 48:/ 748 4 / 45/54 4 / 85= 5/ @>:/ /.T/:/&4 5 A84( 54 M4:/ F/- 854 4:/445 4=:/5 @;? 4@4/5 @//

@H(; 4(4>- 4 =4 5 =;/ 5;48 5/ /=:45/54 54/ @>:/ 4 A84( 54 R F/-854 48=;4/5 /;/5 @/ 8:8748:4- = 4</- /=4/ 5>5/ =4 /85/ 8 4:8://5/ ; :/- ;/ =4- @ 54 <=5/- @54 / /=;48:/ / 5>5/ @K/.

A 4// 5 @<4: 5/ LDO 8/&4 8 P54 E(4=: 4 @<4: 48/;8/5 /: 1! 54/ 54 /5/ /8 / C874 N/8/- 54485 @ 4:4 4 /@/5 /: 1) 54 <=- @48/ 54 8 48:4;@4 @;4 @4>5 5/ 4 47/:/.

N P54 E(4=:- H7 =4 548/ / 4// 544 @<4: 5/ LDO / S44:// 54O/;48: F454/ SOF 5 M8: 54 O/;48: 4 G4: MPO. A S44:// 5 T4= N/8/STN 5 M8: 5/ F/485/ MF :/;; // 8/ 4:=/ 544 5=;48:- @8@/;48:4 8/=4:4 4/8/5/ 5>5/ ;?/ 454/ 4 8;/ 4 4(4= /;48:?/. C/4 /@8:/=4 / 8;/ 54 54: 8/84- /(/5/ @4/ L4 8. #320- 54 196#- /85/ / =4 4:/444; /47/ ?/ 54 4//- 4(4= 4 8:4 5 @/8 4 /;48:. P;- /4- @8@/;48:4-

/ 8 ;/85 /;48:? 8:5=5 @4/ C8::= 54 - 4/ 4 = 54/:=//5/.

29



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.2. LEI ORÇAMENTÁRIA ANUAL

A Li Or(!m$&ri! A$'!+ LOA 7=/;48:4 =;/ 4 58?/ ; /5/54 @// /5/4(4> /. C8/8:4 _ !. 5 /:. 16! 5/ C8::=- 4/ 4 544 8:4 :J /;48:[ /;48: /- /;48: 5/ 47=5/54 / 4 /;48: 54 84:;48: 5/ 4;@4/ 4:/:/.O 5 @;4 484; :5/ / @7/;/ 54 7/: 5 P544 5/ U8- 4= =85- /=:/=/ 4=85/4. E; =;/- //874; :5/ / /5;8:/ @K/- 54:/ 4 854:/. O /;48: 5484:;48: 5/ 4;@4/ 4:/:/ 8:; / @4 54 84:;48: 5/ 48:5/54 4; =4 / U8-54:/ = 854:/;48:4- 54:48/ / ;// 5 /@:/ / ; 54: / :.

O /;48: / 4 5/ 47=5/54 / :/; :5 7/: 5/ U8- ; 54:8/5 ;/8=:48 5/ ;?=8/ @K/- 544; ; /K54- 45=/- 544/- 4:/5/- @:- 484>

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P4/ /8?4 8<=8:/ 544 :J 8:=;48:- 54@44854&4 =4 / 84@ 5 @4 54 @/84</;48: 4 /;48: 8 B/ 844 / PPA- LDO 4 LOA =;/ /:=/ 8:47/5/- =4 @54 4/; 4=;5/[ PPA 4:/444 @/84</;48: 54 87 @/- @ ;4 5 @7/;/ 4 /4 54748- 48=/8: / LOA (/ @/84</;48: 54 =: @/- = 4</- ;/:4// /8=/;48:4 / /4 4

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30



. > O PROCESSO DE ELABORAÇÃO DO ORÇAMENTO ANUAL

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31



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32



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..1 ELABORAÇÃO DA PROPOSTA PARA 2011

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33



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..1.1 >ETAPAS E PRODUTOS DO PROCESSO DE ELABORAÇÃOA 4:/@/ 5 @4 54 4//- 4@8?4 4 @5=: 74/5 4: 4/8/5 8/

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34



..1.2 PAPEL DOS AGENTES NO PROCESSO DE ELABORAÇÃO

35



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36



..1.. INSTRUÇ@ES PARA O DETALAMENTO DA PROPOSTA SETORIAL

37



!D%"ri()# *!% A&i5i*!*% *# D&!+!m$&# *! Pr#p#%&! S&#ri!+

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38



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39



..1.. ELABORAÇÃO DA MENSAGEM PRESIDENCIAL

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. ACOMPANAMENTO E CONTROLE DA EQECUÇÃO

.1. DECRETO DE PROGRAMAÇÃO ORÇAMENTÁRIA E FINANCEIRA

.1.1. C#$&&#

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40



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.1.. B!%% L-!i%! Li $H .20, * 17 * m!r(# * 146

Art. 34 5mediatamente a!6s a !romulgaç$o da Lei de Orçamento e "om base nos limites nela +iadas, o Poder 7e"uti#o a!ro#ará um quadro de "otas trimestrais da des!esa que "ada unidade orçamentária +i"aautorizada a utilizar.

Art. 38 A +iaç$o das "otas a que se re+ere o artigo anterior atenderá os seguintes obeti#os9

41



: assegurar ;s unidades orçamentárias em tem!o -til a soma de re"ursos ne"essários e su+i"ientes amelhor ee"uç$o do seu !rograma anual de trabalho< : manter, durante o eer"*"io, na medida do

!oss*#el, o equil*brio entre a re"eita arre"adada e a des!esa realizada, de modo a reduzir ao m*nimoe#entuais insu+i"i2n"ias de tesouraria.

3 Li C#mp+m$&!r $H 101, * * m!i# * 2000, Li * R%p#$%!3i+i*!* Fi%"!+ LRF

Art. 8= At trinta dias a!6s a !ubli"aç$o dos orçamentos, nos termos em que dis!user a lei de diretrizesorçamentárias e obser#ado o dis!osto na al*nea " do in"iso 5 do art. 3=, o Poder 7e"uti#o estabele"erá a !rogramaç$o +inan"eira e o "ronograma de ee"uç$o mensal de desembolso.

Parágra+o -ni"o. Os re"ursos legalmente #in"ulados ; +inalidade es!e"*+i"a ser$o utilizadose"lusi#amente !ara atender ao obeto de sua #in"ulaç$o, ainda que em eer"*"io di#erso daquele em queo"orrer o ingresso.'

Art. >= ?e #eri+i"ado, ao +inal de um bimestre, que a realizaç$o da re"eita !oderá n$o "om!ortar o"um!rimento das metas de resultado !rimário ou nominal estabele"idas no Aneo de Metas @is"ais, os

Poderes e o Ministrio P-bli"o !romo#er$o, !or ato !r6!rio e nos montantes ne"essários, nos trinta dias subseq0entes, limitaç$o de em!enho e mo#imentaç$o +inan"eira, segundo os "ritrios +iados !ela lei dediretrizes orçamentárias.

B= &o "aso de restabele"imento da re"eita !re#ista, ainda que !ar"ial, a re"om!osiç$o das dotaç1es "uosem!enhos +oram limitados dar:se:á de +orma !ro!or"ional ;s reduç1es e+eti#adas.

= &$o ser$o obeto de limitaç$o as des!esas que "onstituam obrigaç1es "onstitu"ionais e legais do ente,in"lusi#e aquelas destinadas ao !agamento do ser#iço da d*#ida, e as ressal#adas !ela lei de diretrizesorçamentárias.

= &o "aso de os Poderes Legislati#o e udi"iário e o Ministrio P-bli"o n$o !romo#erem a limitaç$o no !razo estabele"ido no "a!ut, o Poder 7e"uti#o autorizado a limitar os #alores +inan"eiros segundo os

"ritrios +iados !ela lei de diretrizes orçamentárias.

3= At o +inal dos meses de maio, setembro e +e#ereiro, o Poder 7e"uti#o demonstrará e a#aliará o"um!rimento das metas +is"ais de "ada quadrimestre, em audi2n"ia !-bli"a na "omiss$o re+erida no B=do art. BEE da Constituiç$o ou equi#alente nas Casas Legislati#as estaduais e muni"i!ais.

F= &o !razo de no#enta dias a!6s o en"erramento de "ada semestre, o /an"o Central do /rasila!resentará, em reuni$o "onunta das "omiss1es temáti"as !ertinentes do Congresso &a"ional, a#aliaç$odo "um!rimento dos obeti#os e metas das !ol*ti"as monetárias, "redit*"ia e "ambial, e#iden"iando oim!a"to e o "usto +is"al de suas o!eraç1es e os resultados demonstrados nos balanços.

" O Pr#J&# * Li * Dir&ri% Or(!m$&ri!% p!r! 2011

Art. E>. Os Poderes e o MPG de#er$o elaborar e !ubli"ar !or ato !r6!rio, at H (trinta) dias a!6s a !ubli"aç$o da Lei Orçamentária de HBB, "ronograma anual de desembolso mensal, !or 6rg$o, nos termosdo art. 8= da Lei Com!lementar n= BHB, de HHH, "om #istas ao "um!rimento da meta de resultado !rimárioestabele"ida nesta Lei.

B= &o "aso do Poder 7e"uti#o, o ato re+erido no "a!ut deste artigo e os que o modi+i"arem "onter$o, em

milh1es de reais9

5 : metas quadrimestrais !ara o resultado !rimário dos Orçamentos @is"al e da ?eguridade ?o"ial<

42



55 : metas bimestrais de realizaç$o de re"eitas !rimárias, em atendimento ao dis!osto no art. B da LeiCom!lementar n= BHB, de HHH, dis"riminadas !elos !rin"i!ais tributos administrados !ela ?e"retaria da

Ie"eita @ederal do /rasil, as "ontribuiç1es !re#iden"iárias !ara o Iegime Jeral da Pre#id2n"ia ?o"ial e !ara o Iegime Pr6!rio de Pre#id2n"ia do ?er#idor P-bli"o, a "ontribuiç$o !ara o salário:edu"aç$o, as"on"ess1es e !ermiss1es, as "om!ensaç1es +inan"eiras, as re"eitas !r6!rias das +ontes FH e 8B e as demaisre"eitas identi+i"ando:se se!aradamente, quando "ab*#el, as resultantes de medidas de "ombate ; e#as$o e

; sonegaç$o +is"al, da "obrança da d*#ida ati#a e da "obrança administrati#a< 555 : "ronograma de !agamentos mensais de des!esas !rimárias ; "onta de re"ursos do Kesouro &a"ional e de outras +ontes,e"lu*das as des!esas que "onstituem obrigaç$o "onstitu"ional ou legal da Gni$o, "onstantes da ?eç$o 5do Aneo 5 desta Lei, ou "usteadas "om re"eitas de doaç1es e "on#2nios, e in"lu*dos os restos a !agar,que de#er$o tambm ser dis"riminados em "ronograma mensal ; !arte, distinguindo:se os !ro"essados dosn$o !ro"essados<

5 : demonstrati#o de que a !rogramaç$o atende ;s metas quadrimestrais e ; meta de resultado !rimárioestabele"ida nesta Lei< e

: metas quadrimestrais !ara o resultado !rimário das em!resas estatais +ederais, "om as estimati#as dere"eitas e des!esas que o "om!1em, desta"ando as !rin"i!ais em!resas e se!arando:se, nas des!esas, osin#estimentos.

= 7"etuadas as des!esas "om !essoal e en"argos so"iais, !re"at6rios e sentenças udi"iais, os"ronogramas anuais de desembolso mensal dos Poderes Legislati#o e udi"iário e do MPG ter$o "omore+eren"ial o re!asse !re#isto no art. BE8 da Constituiç$o, na +orma de duod"imos.

Art. 4H. ?e +or ne"essário e+etuar a limitaç$o de em!enho e mo#imentaç$o +inan"eira, de que trata o art. >=da Lei Com!lementar n= BHB, de HHH, o Poder 7e"uti#o a!urará o montante ne"essário e in+ormará a"ada um dos 6rg$os re+eridos no art. H daquela Lei, at o H= (#igsimo) dia a!6s o en"erramento dobimestre, obser#ado o dis!osto no 3= deste artigo.

B= O montante da limitaç$o a ser !romo#ida !elos 6rg$os re+eridos no "a!ut deste artigo seráestabele"ido de +orma !ro!or"ional ; !arti"i!aç$o de "ada um no "onunto das dotaç1es orçamentáriasini"iais "lassi+i"adas "omo des!esas !rimárias +iadas na Lei Orçamentária de HBB, e"lu*das as9

5 : que "onstituem obrigaç$o "onstitu"ional ou legal da Gni$o integrantes da ?eç$o 5 do Aneo 5 desta Lei<

55 : Demais Des!esas Iessal#adas' da limitaç$o de em!enho, "on+orme o art. >=, =, da LeiCom!lementar n= BHB, de HHH, rela"ionadas na ?eç$o 55 do Aneo 5 desta Lei<

555 : relati#as ;s ati#idades dos Poderes Legislati#o e udi"iário e do MPG "onstantes do Proeto de Lei

Orçamentária de HBB<

5 : "lassi+i"adas "om o identi+i"ador de resultado !rimário < e : "usteadas "om re"ursos de doaç1es e "on#2nios.

= As e"lus1es de que tratam os in"isos 55 e 555 do B= deste artigo a!li"am:se integralmente, no "aso dea estimati#a atualizada da re"eita !rimária, demonstrada no relat6rio de que trata o 3= deste artigo, serigual ou su!erior ;quela estimada no Proeto de Lei Orçamentária de HBB, e !ro!or"ionalmente ;

+rustraç$o da re"eita estimada no re+erido Proeto, no "aso de a estimati#a atualizada ser in+erior.

= Os Poderes e o MPG, "om base na in+ormaç$o a que se re+ere o "a!ut deste artigo, editar$o ato, at o

H= (trigsimo) dia subsequente ao en"erramento do res!e"ti#o bimestre, que e#iden"ie a limitaç$o deem!enho e mo#imentaç$o +inan"eira.

43



3= O Poder 7e"uti#o en"aminhará ao Congresso &a"ional e aos 6rg$os re+eridos no art. H da LeiCom!lementar no BHB, de HHH, no mesmo !razo !re#isto no "a!ut deste artigo, relat6rio que seráa!re"iado !ela Comiss$o Mista de que trata o art. BEE, B=, da Constituiç$o, "ontendo9

5 : a mem6ria de "ál"ulo das no#as estimati#as de re"eitas e des!esas !rimárias e a demonstraç$o dane"essidade da limitaç$o de em!enho e mo#imentaç$o +inan"eira nos !er"entuais e montantesestabele"idos !or 6rg$o<

55 : a re#is$o dos !ar%metros e das !roeç1es das #ariá#eis de que tratam o in"iso do Aneo 55 e o Aneo de Metas @is"ais desta Lei<

555 : a usti+i"aç$o das alteraç1es de des!esas obrigat6rias, e!li"itando as !ro#id2n"ias que ser$oadotadas quanto ; alteraç$o da res!e"ti#a dotaç$o orçamentária, bem "omo os e+eitos dos "rditosetraordinários abertos<

5 : os "ál"ulos da +rustraç$o das re"eitas !rimárias, que ter$o !or base demonstrati#os atualizados deque trata o in"iso 55 do Aneo 55 desta Lei, e demonstrati#os equi#alentes, no "aso das demais re"eitas,

usti+i"ando os des#ios em relaç$o ; sazonalidade originalmente !re#ista<

: a estimati#a atualizada do su!erá#it !rimário das em!resas estatais, a"om!anhada da mem6ria dos"ál"ulos !ara as em!resas que res!onderem !ela #ariaç$o< e

5 : "ál"ulo do e"esso da meta de su!erá#it !rimário a que se re+ere o art. =, B=, in"iso 55, e

=, desta Lei, quando o relat6rio re+erir:se ao !rimeiro bimestre de HBB.

F= A!li"a:se somente ao Poder 7e"uti#o a limitaç$o de em!enho e mo#imentaç$o +inan"eira "uane"essidade sea identi+i"ada +ora da a#aliaç$o bimestral, de#endo ser en"aminhado ao Congresso

&a"ional relat6rio nos termos do 3= deste artigo antes da ediç$o do res!e"ti#o ato.

E= O restabele"imento dos limites de em!enho e mo#imentaç$o +inan"eira !oderá ser e+etuado a qualquertem!o, de#endo o relat6rio a que se re+ere o 3= deste artigo ser en"aminhado ao Congresso &a"ional eaos 6rg$os re+eridos no art. H da Lei Com!lementar no BHB, de HHH.

4= Os !razos !ara !ubli"aç$o dos atos de restabele"imento de limites de em!enho e mo#imentaç$o +inan"eira, quando +or o "aso, ser$o de at9

5 : H (trinta) dias a!6s o en"erramento de "ada bimestre, quando de"orrer da a#aliaç$o bimestral de quetrata o art. >= da Lei Com!lementar no BHB, de HHH< ou

55 : 4 (sete) dias -teis a!6s o en"aminhamento do relat6rio !re#isto no E= deste artigo, se n$o +or

resultante da re+erida a#aliaç$o bimestral.

8= O de"reto de limitaç$o de em!enho e mo#imentaç$o +inan"eira, ou de restabele"imento desses limites,editado nas hi!6teses !re#istas no "a!ut e no B= do art. >= da Lei Com!lementar no BHB, de HHH, e nos

=, F= e 4= deste artigo, "onterá as in+ormaç1es rela"ionadas no art. E>, B=, desta Lei.

>= O relat6rio a que se re+ere o 3= deste artigo será elaborado e en"aminhado tambm nos bimestres emque n$o hou#er limitaç$o ou restabele"imento dos limites de em!enho e mo#imentaç$o +inan"eira.

BH. O Poder 7e"uti#o !restará as in+ormaç1es adi"ionais !ara a!re"iaç$o do relat6rio de que trata o 3=o deste artigo no !razo de F ("in"o) dias -teis do re"ebimento do requerimento +ormulado !ela Comiss$o

Mista de que trata o art. BEE, B=, da Constituiç$o. BB. &$o se a!li"a a eig2n"ia de restabele"imentodos limites de em!enho e mo#imentaç$o +inan"eira !ro!or"ional ;s reduç1es anteriormente e+eti#adas,quando ti#er sido a!li"ado a essas reduç1es o dis!osto no = deste artigo.

44



Art. 4B. &$o ser$o obeto de limitaç$o de em!enho e mo#imentaç$o +inan"eira, "on+orme o art. >=, =, da Lei Com!lementar n= BHB, de HHH, as des!esas9

5 : relati#as ;s obrigaç1es "onstitu"ionais e legais da Gni$o integrantes da ?eç$o 5 do Aneo 5 desta Lei<

55 : rela"ionadas "omo Demais Des!esas Iessal#adas' na ?eç$o 55 do Aneo 5 desta Lei< e

555 : "usteadas "om re"ursos !ro#enientes de doaç1es e "on#2nios. Parágra+o -ni"o. As des!esas de quetrata o in"iso 55 deste artigo !oder$o ser obeto da limitaç$o !re#ista no "a!ut em relaç$o ao montante n$oe"lu*do na +orma do in"iso 55 do B= do art. 4H desta Lei, obser#ado o dis!osto no = desse artigo.

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45



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.1.7 ELABORAÇÃO E FORMALIAÇÃO DOS ATOS LEGAIS > IMPORTANTE

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.1.. EFETIVAÇÃO DAS ALTERAÇ@ES ORÇAMENTÁRIAS NO SIAFI

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46



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Or(!m$&# Tr!*i"i#$!+ Or(!m$&#>Pr#-r!m!

47



O Or(!m$&# Tr!*i"i#$!+

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O Orçamento-Programa

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GABARITO 1 E 2C C

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orçamento, de im!ort%n"ias l*quidas, isto , a in"lus$o a!enas do saldo !ositi#o ou negati#o resultante do"on+ronto entre as re"eitas e as des!esas de determinado ser#iço !-bli"oY. D4 /5 ; /:. 6 5/ L48 #.320Z6#- todas as des!esas "onstar$o da Lei de Orçamento !elo seus totais, #edadas quaisquerdeduç1esY.

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54:4 /:7 8=/ 54 44:/ @H@/ @// @4:/ 54 7//8:/ U8.

?UEST@ES DE PROVA

01)O princípio do equilíbrio orçamentário permanece, no Brasil, como norma de hierarquia constitucional

GABARITO E

02)O princípio da unidade orçamentária, mais recentemente, foi relativamente esvaiado, passando!se a

admitir a e"ist#ncia de orçamentos setoriais, que, afinal, podem ser consolidados em um $nico

documento que permita a vis%o &eral do con'unto das finanças p$blicas( iante de tal mudança, ho'e 'á *

possível falar!se em um princípio da totalidade(

50



0+)e acordo com o princípio do orçamento bruto, as receitas e despesas p$blicas devem constar da lei

orçamentária, de forma a possibilitar que nela se incluam apenas saldos positivos ou ne&ativos

resultantes do confronto entre as receitas e as despesas de determinado serviço p$blico(

-B-./O , 3

7 > CRDITOS ADICIONAIS

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II > O% pr#5$i$&% *# "%%# * !rr"!*!()#W

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E"%%# * !rr"!*!()# ' /5 @: 5/ 5448/- /=;=/5/ ;J / ;J- 48:4 / /4/5/ @4:/ 4 / 4//5/- 854/85&4- /85/- / :485J8/ 5 4(4>- 4(=>5/ / ;@:8/ 5 5:4(:/58? /4: 8 4(4>.

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54@4/- /: 854 @>4.?UEST@ES DE PROVA

01 A 4/4:=/ 54 5: 4@4/ 8 =:/5- =4 :44; 5 /=:/5 /: =/: ;44 /8:45 484/;48: 5 4(4>- 4:? 858/5/ 4(:J8/ 54 =@4/: 8/84 /@=/5 8

//8 @/:;8/- / 8/ 544 ;4; 4(4>.

02 A CF- / :/:/ 5 5: 4(:/58?- 44=&4- 4:/;48:4- 54@4/ ;@4:/- 4 8 ;@4>4- @- 8 @;4 /- /5;:4&4 =4 =4 4 54 @4- 48=/8:- 847=85- / 54@4/ 8 @5/; ;4; 4 @4:/.

O% "r=*i&#% !*i"i#$!i% %)# !'&#ri!(% * *%p%! $)# "#mp'&!*!% #' i$%';i"i$&m$& *#&!*!%$! Li * Or(!m$&#. S#3r !% i$;#rm!(% :' *5!m "#$%&!r $! !3r&'r! *# "r=*i&# !*i"i#$!+, J'+-' # %-'i$& i&m.

03 O /: =4 / 5: /58/ 544 85/ / ;@:8/- 4@4 4 / // 5/ 54@4/-/: ;:4 4; =4 @>4.

GABARITO E, E, C

O% "r=*i&#% !*i"i#$!i% %)# !'&#ri!(% * *%p%! $)# "#mp'&!*! #' i$%';i"i$&m$& *#&!*! $!Li * Or(!m$&#, "+!%%i;i"!$*#>%, $&r +%, #% "r=*i&#% %p"i!i%. E%%% "r=*i&#%

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52



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GABARITO[ E- C

. RECEITA PÚBLICA

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NKributo toda !restaç$o !e"uniária "om!uls6ria, em moeda ou "uo #alor nela se !ossa e!rimir, quen$o "onstitua sanç$o de ato il*"ito, institu*da em lei e "obrada mediante ati#idade administrati#a

!lenamente #in"uladaN.

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Art. 44. As taas "obradas !ela Gni$o, !elos 7stados, !elo Distrito @ederal ou !elos Muni"*!ios, no%mbito de suas res!e"ti#as atribuiç1es, t2m "omo +ato gerador o eer"*"io regular do !oder de !ol*"ia, oua utilizaç$o, e+eti#a ou !oten"ial, de ser#iço !-bli"o es!e"*+i"o e di#is*#el, !restado ao "ontribuinte ou

!osto ; sua dis!osiç$o.'

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Considera:se !oder de !ol*"ia ati#idade da administraç$o !-bli"a que, limitando ou dis"i!linandodireito, interesse ou liberdade, regula a !ráti"a de ato ou abstenç$o de +ato, em raz$o de interesse !-bli"o"on"ernente ; segurança, ; higiene, ; ordem, aos "ostumes, ; dis"i!lina da !roduç$o e do mer"ado, aoeer"*"io de ati#idades e"onmi"as de!endentes de "on"ess$o ou autorizaç$o do !oder !-bli"o, ;tranq0ilidade !-bli"a ou ao res!eito ; !ro!riedade e aos direito indi#iduais e "oleti#os.'

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63



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C8;4 /:. )) 5 CTN[ Os ser#iços !-bli"os t2m que ser es!e"*+i"os e di#is*#eis, !restados ao "ontribuinte,ou "olo"ados ; sua dis!osiç$o.'

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A "ontribuiç$o de melhoria "obrada !ela Gni$o, 7stados, !elo Distrito @ederal e !elos Muni"*!ios, no%mbito de suas res!e"ti#as atribuiç1es, institu*da !ara +azer +a"e ao "usto de obras !-bli"as de quede"orra #alorizaç$o imobiliária, tendo "omo limite total a des!esa realizada e "omo limite indi#idual oa"rs"imo de #alor que da obra resultar !ara "ada im6#el bene+i"iado.'

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& g #edada a realizaç$o de des!esas sem !r#io em!enho.g A 54@4/ 4;@48/5/ @:4;48:4 =<4:/ / ;4 54 4@8/5/54. S;48:4 4; / =748:4- //:4/5 8/ 47/ 4; 7- 4?/5;:5 =4 /: 54 4;@48 4</ 8:4;@84 4// 5/ 54@4/. er arts. EH, da Lei n=3.HQB>E3< 3, -ni"o, De"reto n= >.84QB>8E)

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5 R4448:4 / 8:/: 54 em!rstimos ou +inan"iamentos- 854@48548:4;48:4 54 54:8/ 5 4= @5=:.

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GABARITO E, E

)o Kmbito da seguridade social, que engloba saúde, previdência e assistência social, oorçamento é financiado por recursos vinculados a esse segmento, inclusive suas respectivasmultas e *uros# Esses recursos totali"aram, em BCC, 8L BMN, bilOes#

5plicados os critérios predefinidos, os dispêndios do sistema de seguridade social atingiram 8LHCH,B bilOes, o que evidencia um resultado negativo de 8L BG, bilOes# odavia, caso noOouvesse a desvinculaço de BCQ das receitas de contribuiçes, por força da Emenda2onstitucional n#' BMJBCCC, a seguridade social apresentaria saldo positivo de 8L D,H bilOes, ouse*a, a causa do deficit da seguridade pode ser atribu!da R desvinculaço das receitas da 6nio#

8elat+rio e pareceres prévios sobre as contas do governo da república< exerc!cio de BCC#ribunal de 2ontas da 6nio# >ras!lia< 26, BCCM, p# &BD(G Scom adaptaçes9#

A @/: 5 :4(: /;/- <=7=4 :48 =4 4 47=4.

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A "odi+i"aç$o !ara a Ieser#a de Conting2n"ia +oi de+inida !elo art. 8= da Portaria 5nterministerial noBE, de 3 de maio de HHB, alterado !elo art. B= da Portaria Conunta ?K&Q?O@, de B8 de unho de HBH,

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!ara o atendimento ao dis!osto no art. Fo , in"iso 555, da Lei Com!lementar no BHB, de HHH, sob"oordenaç$o do 6rg$o res!onsá#el !ela sua destinaç$o, bem "omo a Ieser#a do Iegime Pr6!rio de

Pre#id2n"ia do ?er#idor R IPP?, quando hou#er, ser$o identi+i"adas no orçamento de todas as es+erasde Jo#erno !elos "6digos >>.>>>.>>>>..' e >>.>>4.>>>>..', res!e"ti#amente, no que

se re+ere ;s "lassi+i"aç1es !or +unç$o e sub+unç$o e estrutura !rogramáti"a, onde o ' re!resenta a"odi+i"aç1es das aç1es e o res!e"ti#o detalhamento. Parágra+o Sni"o. As reser#as re+eridas no "a!ut ser$o identi+i"adas, quanto ; natureza da des!esa, !elo "6digo >.>.>>.>>.>>' N.

ea "omo o C7?P7 "obra o assunto9

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0. S47=85 / 8/:=4/ 5/ 54@4/- /;:/- <= 4 48/7 5/ 5>5/ 544 4//5 8/ /:47/ 48;/ 54 54@4/ 54 /@:/. E

10!.CESPEZTSTZANALISTAZ200 A 54@4/ 54 @4/ @4;/848:4 54 =; H7 = 48:5/54 @54; 4 //5/ ; 48:4 = 54 /@:/- 54@485485 54 @4/ 4 4;@47/5 8//:5/54 8;/- 54 ;/8=:48 5 H7 = 48:5/54- = //5 / =; @<4: 54 =4 4=:/?=; 84:;48:.

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@484- 8=4 /58/- 7/:/4- / 4(:/ 4 /8:/748 @4/ 54 =/=4 8/:=4/- 4;; 48/7 / 4 8:=4 45/ @4 48:4 48:5/54 54 @45J8/- 8;44:/444 /@=: 5 /:. 1 5/ L4 C;@4;48:/ 101- 54 2000.Y

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> O'&r!% D%p%!% C#rr$&% D4@4/ /;48:?/ ; /= 54 ;/:4/ 54 8=;- @/7/;48: 54 5?/- 8:=4-=484- /=(>&/;48:/- /=(>&:/8@:4- /; 54 =:/ 54@4/ 5/ /:47/ 48;/gD4@4/ C48:4g 8 /?4 8 54;/ 7=@ 54 8/:=4/ 54 54@4/.

> I$5%&im$&#% D4@4/ /;48:?/ ; :j/4 4 ; @/84</;48: 4 / 4(4= 54 /- 8=4 ; //= 54 ;H4 854/5 844? 4// 54:/ K:;/- 4 ; / /= 54 8://4-4=@/;48: 4 ;/:4/ @4;/848:4.

> I$5r%% Fi$!$"ir!%D4@4/ /;48:?/ ; / /= 54 ;H4 = 48 54 /@:/ <? 4; =:/ /= 54 :>:=4@448:/: 5 /@:/ 54 4;@4/ = 48:5/54 54 =/=4 4@4- <? 8::=>5/- =/85 / @4/8 ;@:4 /=;48: 5 /@:/ 4 ; / 8::= = /=;48: 5 /@:/ 54 4;@4/- /; 54 =:/54@4/ /?4 84:4 7=@.

6 > Am#r&i!()# *! D<5i*!D4@4/ /;48:?/ ; @/7/;48: 4Z= 48/8/;48: 5 @8@/ 4 5/ /:=// ;84:?/ =/;/ 5/ 5>5/ @K/ 8:48/ 4 4(:48/- 8:/:=/ = ;?/.

4 R%r5! * C#$&i$-$"i!D4@4/ /;48:?/ 54:8/5/ / /:485;48: 54 @/ 8:8748:4 4 =: - 4; ;448: / ;@4:- 8=4 / /4:=/ 54 5: /58/.

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A S4 54:4;8/5 ;8: /5= ;H4 @// =@/ 54 4= 454- 4/ 5:/ //5/ ; 84 8/84/.

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E O 4= 5448:4 5/ /8/ 54 :/(/ /5/ @ /=:/=/ 454/ //5 ;44:/ 54 /@:/.

ATENÇÃO[ QUESTÃO A SER COMENTADA EM SALA DE AULA

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A ;5/5/54 54 /@/ <4:/- @8@/;48:4- 4;8/ / 5=@/ 8:/74; 5 4=:/845 = 5448://5.

20 & T/84J8/ U830 & T/84J8/ / E:/5 4 / D:: F454/31 & T/84J8/ / E:/5 4 / D:: F454/ ' F=85 / F=85#0 & T/84J8/ / M=8>@#1 & T/84J8/ / M=8>@ ' F=85 / F=85!0 & T/84J8/ / I8::=4 P/5/ 4; F8 L=/:60 & T/84J8/ / I8::=4 P/5/ ; F8 L=/:)0 & T/84J8/ / I8::=4 M=:748/;48:/

)1 & T/84J8/ / C8H PK0 & T/84J8/ / E(:4 90 & A@/4 D4:/91 & A@/ D4:/ D448:4 54 O@4/ 48:4 a7- F=85 4 E8:5/54 I8:47/8:4 5O/;48: F/ 4 5/ S47=5/54 S/99 & A D48

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0 > Tr!$%;r$"i!% ! E%&!*#% !# Di%&ri&# F*r!+D4@4/ /;48:?/ 4//5/ ;45/8:4 :/84J8/ 54 4= 8/84 5/ U8 = 5M=8>@ / E:/5 4 / D:: F454/- 8=4 @// =/ 48:5/54 5/ /5;8:/ 854:/.

93



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M=8>@ / E:/5 4 / D:: F454/ @ 8:4;5 5/ ;5/5/54 =85 / =85.

0 > Tr!$%;r$"i!% ! M'$i"<pi#%D4@4/ /;48:?/ 4//5/ ;45/8:4 :/84J8/ 54 4= 8/84 5/ U8 = 5

E:/5 / M=8>@- 8=4 @// =/ 48:5/54 5/ /5;8:/ 854:/.

1 > Tr!$%;r$"i!% ! M'$i"<pi#% F'$*# ! F'$*#D4@4/ /;48:?/ 4//5/ ;45/8:4 :/84J8/ 54 4= 8/84 5/ U8- 5

E:/5 = 5 D:: F454/ / M=8>@ @ 8:4;5 5/ ;5/5/54 =85 / =85.

0 > Tr!$%;r$"i!% ! I$%&i&'i(% Pri5!*!% %m Fi$% L'"r!&i5#%D4@4/ /;48:?/ 4//5/ ;45/8:4 :/84J8/ 54 4= 8/84 / 48:5/54 4;

8 =/: =4 8 :48/; >8= ; / /5;8:/ @K/.

60 > Tr!$%;r$"i!% ! I$%&i&'i(% Pri5!*!% "# "#m Fi$% L'"r!&i5#%D4@4/ /;48:?/ 4//5/ ;45/8:4 :/84J8/ 54 4= 8/84 / 48:5/54 ;

8 =/: =4 8 :48/; >8= ; / /5;8:/ @K/.

70 > Tr!$%;r$"i!% ! I$%&i&'i(% M'+&i-#5r$!m$&!i%D4@4/ /;48:?/ 4//5/ ;45/8:4 :/84J8/ 54 4= 8/84 / 48:5/54 /5/

4 ;/8:5/ @ 5 = ;/ 48:4 5/ F454/ = @ 5 = ;/ @/>4- 8=4 B/.

71 > Tr!$%;r$"i!% ! C#$%r"i#% P3+i"#%D4@4/ /;48:?/ 4//5/ ;45/8:4 :/84J8/ 54 4= 8/84 / 48:5/54 /5/

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0 > Tr!$%;r$"i! Tr!$%;r$"i!% !# E&ri#r D4@4/ /;48:?/ 4//5/ ;45/8:4 :/84J8/ 54 4= 8/84 / H7 4

48:5/54 748/;48:/ @4:4848:4 / =: @/>4- / 7/8; 8:48/8/ 4 / =85 8::=>5 @ 54 @/>4- 8=4 /=44 =4 :48/; 454 = 44/; 4= 8 B/.

40 > Ap+i"!(% Dir&!%A@/ 54:/- @4/ =85/54 /;48:?/- 5 5: / 4/ //5 = =85 54

5448:// 54 =:/ 48:5/54 8:47/8:4 = 8 5 O/;48: F/ = 5/ S47=5/54 S/- 8;: 5/ ;4;/ 44/ 54 748.

41 > Ap+i"!()# Dir&! D"#rr$& * Opr!()# $&r r-)#%, F'$*#% E$&i*!*% I$&-r!$&% *#%

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=:/ 48:5/54 8:47/8:4 5 /;48: / 4 5/ 47=5/54 / 5448:4 5/ /= 54;/:4/- 48 4 4- @/7/;48: 54 ;@:- :/(/ 4 8:=4- /; 54 =:/ @4/4- =/85 4445 5 4= :/;; H7- =85- /=:/=/- =85/- 4;@4/ 4:/:/ 54@48548:4 ==:/ 48:5/54 8:/8:4 544 /;48:- 8 ;: 5/ ;4;/ 44/ 54 G48.

44 > A D;i$irM5/5/54 54 =:/ 4(=/ 5 P54 L47/: = @// // /;48:?/ 5/

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94



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@K/ =:/ @// / 84= 54 4= 8. O H57 5 44;48: 54 54@4/ 4: 5485 8A84( II 5/ P:// I8:4;8:4/ 8 163- 54 2001.

+ 45/5/ / =:/ 4; @<4: 4 /:5/54 5 44;48: 54 54@4/ #1&C8:=4- #2&

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+ 45/5/ / =:/ 54 44;48: 54 54@4/ =4 4@448:4; 7/: 44: 4(.[ 30- 3!- 36- 39-!1- !2- 4: 4; @4/4 4@4/.

01 & A@48:/5/- R44/ R4;=84/5/ 4 R4;/03 ' P4840# & C8:/:/ @ T4;@ D4:4;8/50! & O=: B484> P4548?06 & B484> M48/ / D448:4 4 / I50) ' C8:= / E8:5/54 F4/5/ 54 P45J8/0 & O=: B484> A:48/09 & S/?&F/;>/10 & O=: B484> 54 N/:=4/ S/11 & V48;48: 4 V/8:/748 F(/ & P4/ C12 & V48;48: 4 V/8:/748 F(/ & P4/ M:/ 13 & O7/4 P/:8/1# & D?/ ' C1! & D?/ ' M:/ 16 & O=:/ D4@4/ V/?4 & P4/ C1) & O=:/ D4@4/ V/?4 & P4/ M:/ 1 & A=(> F8/84 / E:=5/8:419 ' A=(>&F/5/;48:20 & A=(> F8/84 / P4=/5421 & = 4 / D>5/ @ C8:/:22 & O=: E8/7 4 / D>5/ @ C8:/:23 & =- D4?7 4 D48: 5/ D>5/ M?/2# & O=: E8/7 4 / D>5/ M?/2! & E8/7 4 O@4/4 54 C5: @ A8:4@/ 5/ R44:/ 1#26 & O7/4 5448:4 54 P>:/ M84:?/2) & E8/7 @4/ $8/ 54 A/- G//8:/- S47= 4 S;/42 & R4;=84/ 54 C:/ 54 F=85 A=:?=30 & M/:4/ 54 C8=;31 & P4;/4 C=:=/- A:>:/- C48:>/- D4@:/ 4 O=:/

32 & M/:4/- B4; = S4 @// D:= G/:=:/33 & P//748 4 D4@4/ ; L;3# & O=:/ D4@4/ 54 P4/ 5448:4 54 C8:/: 54 T44/3! & S4 54 C8=:/36 ' O=: S4 54 T44 & P4/ F>/3) & L/ 54 M&54&O/3 & A485/;48: M4/8:39 & O=: S4 54 T44 & P4/ =>5/#1 ' C8:=4#2 ' A=(>#3 & S=484 S/

#! & E=// 54 P4 4 T/(/#6 & A=(>&A;48:/#) & O7/4 T=:?/ 4 C8:=:/

95



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6# & A= 54 T>:= R4@448:/: 54 C/@:/ <? I8:47//56! & C8::= = A=;48: 54 C/@:/ 54 E;@4/66 & C84 54 E;@:; 4 F8/8/;48:6) & D4@H: C;@=H)1 & P8@/ 5/ D>5/ C8:/:=/ R47/:/5)2 & P8@/ 5/ D>5/ M?/ R47/:/5)3 & C4 M84:?/ = C/;/ 5/ D>5/ C8:/:=/ R47/:/5/)# ' C4 M84:?/ = C/;/ 5/ D>5/ M?/ R47/:/5/)! & C4 M84:?/ 5/ D>5/ 54 O@4/4 54 C5: @ A8:4@/ 5/ R44:/)6 & P8@/ C75 5/ D>5/ M?/ R48/8/5)) & P8@/ C75 5/ D>5/ C8:/:=/ R48/8/51 & D:= C8::=8/ = L47/ 54 R44:/91 & S48:48/ =5/92 & D4@4/ 54 E(4> A8:4493 & I8548/4 4 R4::=49# & I8548/4 4 R4::=4 T//:/9! & I8548/ @4/ E(4= 54 T// 54 C/;@96 & R4/;48: 54 D4@4/ 54 P4/ R4=:/59 & I84:;48: ' O/;48: 54 I84:;48:99 & A C//

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4.10 > I*$&i;i"!*#r * D#!()# * Opr!()# * Cr=*i&# > IDOC

O IDOC 548:/ / 5/4 54 48:5/54 8:48/8/ = @4/4 54 5: 8:/:=///5/ 8/ /4 /;48:?/- ; = 4; 8:/@/:5/ 54 4= 5/ U8. O 7/: 4448:4 8:/@/:5/ 54 4;@:; 4 @7/;/5 ; I548:/5 54 U ' IDUSO ' 7=/ / 1- 2- 3 =

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O 8K;4 5 IDOC :/;; @54 4 =/5 8/ /4 54 @/7/;48: 54 /;:/- <= 448/7 @// 548:/ / @4/ 54 5: / =4 4 444; @/7/;48:.

Q=/85 4= 8 4 54:8/4; / 8:/@/:5/ 84; 4 444; / 5/4 8:48/8/ =

@4/4 54 5:- IDOC 4? 9999. N4:4 48:5- @// / 5/4 54 @4/- 54 48:5/54 @/5/8/8/ 4 / 54:8/ / ;/:4 ;4- 544? 4 =:/5 IDOC 9999.

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O 548:/5 54 4=:/5 @;?- 54 /?:4 85/:- :4; ; 8/5/54 /=(/ / /@=/5 4=:/5 @;? @4: 8/ L4 54 D4:4 O/;48:?/- 54485 8:/ 8 P<4: 54 L4O/;48:?/ A8=/ ' PLOA 4 8/ 4@4:/ L4 4; :5 7=@ 54 8/:=4/ 5/ 54@4/- 548:/85-54 /5 ; / ;4:57/ 54 ?= 5/ 8445/54 54 8/8/;48:- =< 54;8:/: 8:/?4; /84( L4 O/;48:?/. C8;4 4:/445 8 _ ! 5 /:. ) 5/ PLDO 2011- 848=;/ /

@54? 8:4- ;=:/84/;48:4- 5:/4 54:8/5/ / 54@4/ 8/84/ 4 @;?/- 4//5/ /44/ 54 8:87J8/.

4.12 > DESPESA PÚBLICA NA LRF

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I & 4:;/:/ 5 ;@/: /;48:?&8/84 8 4(4> 4; =4 54/ 48:/ 4; 7 4 8 5=4\48:4

II & 54// 5 548/5 5/ 54@4/ 54 =4 /=;48: :4; /54=/ /;48:?/ 4 8/84/ ; /4 /;48:?/ /8=/ 4 ;@/:5/54 ; @/8 @=/8=/ 4 ; / 4 54 54:4 /;48:?/.

Y 1# P// 8 54:/ L4 C;@4;48:/- 854/&4[

I & /54=/5/ ; / 4 /;48:?/ /8=/- / 54@4/ <4: 54 5:/ 4@4>/ 4 =48:4- = =4 4:4<///875/ @ 5: 748- 54 ;/ =4 ;/5/ :5/ / 54@4/ 5/ ;4;/ 4@4- 4//5/ 4 /

97



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II & ;@/:>4 ; @/8 @=/8=/ 4 / 4 54 54:4 /;48:?/- / 54@4/ =4 4 8;4 ;/ 54:4- <4:- @5/54 4 ;4:/ @4: 844 8:=;48: 4 8 88</ =/=4 54 =/5@4.

Y 2# A 4:;/:/ 54 =4 :/:/ 8 I 5 "a!ut 4? /;@/8/5/ 5/ @4;/ 4 ;4:57/ 54 ?==:/5/.

Y # R4//&4 5 5@: 84:4 /:7 / 54@4/ 854/5/ 44/8:4- 8 :4; 4; =4 5@=4 /4 54 54:4 /;48:?/.

Y # A 8;/ 5 "a!ut 8::=4; 85 @/ @//[

I & 4;@48 4 :/ 54 4- 84;48: 54 48 = 4(4= 54 /

II & 54/@@/ 54 ;H4 =/8 / =4 4 444 _ 3 5 /:. 12 5/ C8::=.

D! D%p%! O3ri-!&ri! * C!r&r C#$&i$'!*#

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Y 2# P// 44: 5 /:485;48: 5 _ 1- /: 4? /;@/8/5 54 ;@/ 54 =4 / 54@4/ /5/

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Y # P// 44: 5 _ 2- 854/&4 /=;48: @4;/848:4 54 44:/ @4848:4 5/ 44/ 54/>=:/- /;@/ 5/ /4 54 ?=- ;/</ = / 54 :=: = 8:=.

Y # A ;@/ 445/ 8 _ 2- /@448:/5/ @4 @@848:4- 8:4? / @4;/ 4 ;4:57/ 54?= =:/5/- 4; @4<=> 5 4(/;4 54 ;@/:5/54 5/ 54@4/ ; / 54;/ 8;/ 5 @/8

@=/8=/ 4 5/ 4 54 54:4 /;48:?/.

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11 > DESPESAS DE EQERCKCIOS ANTERIORES

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12 >SUPRIMENTO DE FUNDOS

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1. REFER^NCIAS BIBLIOGRÁFICAS

ANTONl- R4: N. C8:/5/54 7448/ . S P/=[A:/- 19)0.

BALEEIRO- A;/. U;/ 8:5= J8/ 5/ 8/8/. !. 45. R 54 /84[ F484- 196.

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mmmmmm. M8: 5 P/84</;48: 4 C548/ G4/. D@8>4 4;[n::@[ZZjjj.@/84</;48:.7.Z. A4 4;[ 10 <= 10.

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BURo$EAD- 44. O/;48: @K . R 54 /84[ F=85/ G4:K V/7/- 19)1.

CRU"- F? 5/. C;48:? 4 / 4;/ /;48:?/ 54 19. R4:/ C8:/5/54 V:/ pR4:/ . B4 $8:4- .#- 8.1- @.16&22- 4. 1992.

DqAURIA- F/8. C8:/5/54 @K/ . 9. 45. S P/=[ C;@/8/ E5:/ N/8/- 19!9.

GIACOMONI /;4. O/;48: @K . #. 45. S P/=[A:/- 1992.

oAPLAN- R4: S. COOPER- R8. C=: 4 544;@48[ /5;8:4 4= =: @// 4 ;/;@4::. T/5= 54 O.P. T/5=. S P/=[ F=:=/- 199.

LlRAFIL$O- . D4@4/ 4= 44:/ . R 54 /84[ I; P874:: E5:4- 19!6.

PINTO- P45 A. D8? 54 S88; . R 54 /84. E5. C48:>/- 19!6.

PROGRAMA NACIONAL DE EDUCAÇÃO FISCAL

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PlRR- P4:4 A. O/;48: /4 4 . T/5= 54 R/5 B/85 A445. S P/=[I8:4J8/- 191.

PINTO- P45 A. D8? 54 S88; . R 54 /84[ E5. C48:>/- 19!6.

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