Oramento Pblico

Apostila 1

Curso

Lies Preliminares

Organizao:

Centro de Estudos Jurdicos da Presidncia Subchefia para Assuntos Jurdicos da Casa Civil

Casa Civil da Presidncia da Repblica Subchea para Assuntos Jurdicos Centro de Estudos Jurdicos da Presidncia

Curso Oramento Pblico Lies Preliminares

Prof. Maxwell Perona Analista de Oramento do Governo do Distrito Federal (GDF)

1 - Histrico dos Oramentos: Oramento Tradicional, Oramento Moderno, Oramento Base-Zero, Oramento de Desempenho 2 - Princpios Oramentrios 3 - Classicao da Despesa 4 - Classicao da Receita 5 - Oramento-Programa: Conceito, Tcnicas de Mensurao, Experincia brasileira.

MINICURRCULO Maxwell Perona Ribeiro maxwell.ribeiro@seplag.df.gov.br Graduado em Cincias Contbeis (UFMG) Graduado em Administrao Pblica (Fundao Joo Pinheiro) Especialista em Controle Externo da Gesto Pblica Contempornea (TCEMG - IEC/PUC) Foi inspetor de controle externo no Tribunal de Contas do Estado de Minas Gerais Hoje auditor de Controle Interno na Subsecretaria de Oramento, da Secretaria de Estado de Planejamento e Oramento do Distrito Federal

ndice
(nesta apostila) Constituio Federal de 1988: arts. 165 a 169 Lei Federal n 4.320/1964: arts. 1 a 15 Lei Complementar n 101/2000 (Lei de Responsabilidade Fiscal): art. 5 Decreto Federal n 2.829, de 29/10/1998 Manual Tcnico de Oramento MTO 2011: captulo 2 (Conceitos Oramentrios) Manual de Contabilidade Aplicada ao Setor Pblico - Parte 1: Procedimentos Contbeis Oramentrios, aprovado pela Portaria Conjunta STN/SOF n 4/2010 o o seo 01.02.00 (Princpios Oramentrios) seo 01.03.02 (Classificaes da Receita Oramentria)

o seo 01.04.02 (Classificaes da Despesa Oramentria)

Indicaes de leitura complementar:

Bibliografia ABRAHAM, Marcus. Curso de direito financeiro brasileiro. Rio de Janeiro: Elsevier, 2010. Captulo 9; GIACOMONI, James. Oramento Pblico. 14 ed. ampliada, revista e atualizada. So Paulo: Atlas, 2007. Captulos 4 a 10; MACHADO Jr.; REIS, Heraldo da Costa. A Lei 4.320 Comentada. 33. ed. Rio de Janeiro: Lumen Juris, IBAM, 2010. Pginas 05 a 58; MOTA, Francisco Glauber Lima. Contabilidade Aplicada ao Setor Pblico. 1 ed. Braslia, 2009. Sees 1.4, 2.6 e 3.6;

Stios Eletrnicos https://www.portalsof.planejamento.gov.br/: portal da Secretaria de Oramento Federal (SOF/MPOG), disponibiliza informaes e atos normativos relacionados ao oramento pblico, dentre os quais: Leis Oramentrias Anuais, Leis de Diretrizes Oramentrias, Relatrios de Avaliao Oramentria, Manuais Tcnicos de Oramento, Decretos de Programao Oramentria e Financeira;

http://www9.senado.gov.br/portal/page/portal/orcamento_senado/SigaBrasil: http://www.portaldatransparencia.gov.br/:

SigaBrasil, sistema de informaes, que permite diversas consultas aos planos e oramentos pblicos; possibilita pesquisas sobre a oramentria e financeira do governo federal, com atualizao diria dos dados. execuo

Presidncia da Repblica
Subchefia para Assuntos Jurdicos
CONSTITUIO DA REPBLICA FEDERATIVA DO BRASIL DE 1988 Seo II DOS ORAMENTOS Art. 165. Leis de iniciativa do Poder Executivo estabelecero: I - o plano plurianual; II - as diretrizes oramentrias; III - os oramentos anuais. 1 - A lei que instituir o plano plurianual estabelecer, de forma regionalizada, as diretrizes, objetivos e metas da administrao pblica federal para as despesas de capital e outras delas decorrentes e para as relativas aos programas de durao continuada. 2 - A lei de diretrizes oramentrias compreender as metas e prioridades da administrao pblica federal, incluindo as despesas de capital para o exerccio financeiro subseqente, orientar a elaborao da lei oramentria anual, dispor sobre as alteraes na legislao tributria e estabelecer a poltica de aplicao das agncias financeiras oficiais de fomento. 3 - O Poder Executivo publicar, at trinta dias aps o encerramento de cada bimestre, relatrio resumido da execuo oramentria. 4 - Os planos e programas nacionais, regionais e setoriais previstos nesta Constituio sero elaborados em consonncia com o plano plurianual e apreciados pelo Congresso Nacional. 5 - A lei oramentria anual compreender: I - o oramento fiscal referente aos Poderes da Unio, seus fundos, rgos e entidades da administrao direta e indireta, inclusive fundaes institudas e mantidas pelo Poder Pblico; II - o oramento de investimento das empresas em que a Unio, direta ou indiretamente, detenha a maioria do capital social com direito a voto; III - o oramento da seguridade social, abrangendo todas as entidades e rgos a ela vinculados, da administrao direta ou indireta, bem como os fundos e fundaes institudos e mantidos pelo Poder Pblico. 6 - O projeto de lei oramentria ser acompanhado de demonstrativo regionalizado do efeito, sobre as receitas e despesas, decorrente de isenes, anistias, remisses, subsdios e benefcios de natureza financeira, tributria e creditcia. 7 - Os oramentos previstos no 5, I e II, deste artigo, compatibilizados com o plano plurianual, tero entre suas funes a de reduzir desigualdades inter-regionais, segundo critrio populacional. 8 - A lei oramentria anual no conter dispositivo estranho previso da receita e fixao da despesa, no se incluindo na proibio a autorizao para abertura de crditos suplementares e contratao de operaes de crdito, ainda que por antecipao de receita, nos termos da lei. 9 - Cabe lei complementar:

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I - dispor sobre o exerccio financeiro, a vigncia, os prazos, a elaborao e a organizao do plano plurianual, da lei de diretrizes oramentrias e da lei oramentria anual; II - estabelecer normas de gesto financeira e patrimonial da administrao direta e indireta bem como condies para a instituio e funcionamento de fundos. Art. 166. Os projetos de lei relativos ao plano plurianual, s diretrizes oramentrias, ao oramento anual e aos crditos adicionais sero apreciados pelas duas Casas do Congresso Nacional, na forma do regimento comum. 1 - Caber a uma Comisso mista permanente de Senadores e Deputados: I - examinar e emitir parecer sobre os projetos referidos neste artigo e sobre as contas apresentadas anualmente pelo Presidente da Repblica; II - examinar e emitir parecer sobre os planos e programas nacionais, regionais e setoriais previstos nesta Constituio e exercer o acompanhamento e a fiscalizao oramentria, sem prejuzo da atuao das demais comisses do Congresso Nacional e de suas Casas, criadas de acordo com o art. 58. 2 - As emendas sero apresentadas na Comisso mista, que sobre elas emitir parecer, e apreciadas, na forma regimental, pelo Plenrio das duas Casas do Congresso Nacional. 3 - As emendas ao projeto de lei do oramento anual ou aos projetos que o modifiquem somente podem ser aprovadas caso: I - sejam compatveis com o plano plurianual e com a lei de diretrizes oramentrias; II - indiquem os recursos necessrios, admitidos apenas os provenientes de anulao de despesa, excludas as que incidam sobre: a) dotaes para pessoal e seus encargos; b) servio da dvida; c) transferncias tributrias constitucionais para Estados, Municpios e Distrito Federal; ou III - sejam relacionadas: a) com a correo de erros ou omisses; ou b) com os dispositivos do texto do projeto de lei. 4 - As emendas ao projeto de lei de diretrizes oramentrias no podero ser aprovadas quando incompatveis com o plano plurianual. 5 - O Presidente da Repblica poder enviar mensagem ao Congresso Nacional para propor modificao nos projetos a que se refere este artigo enquanto no iniciada a votao, na Comisso mista, da parte cuja alterao proposta. 6 - Os projetos de lei do plano plurianual, das diretrizes oramentrias e do oramento anual sero enviados pelo Presidente da Repblica ao Congresso Nacional, nos termos da lei complementar a que se refere o art. 165, 9. 7 - Aplicam-se aos projetos mencionados neste artigo, no que no contrariar o disposto nesta seo, as demais normas relativas ao processo legislativo. 8 - Os recursos que, em decorrncia de veto, emenda ou rejeio do projeto de lei oramentria anual, ficarem sem despesas correspondentes podero ser utilizados, conforme o caso, mediante crditos especiais ou

suplementares, com prvia e especfica autorizao legislativa. Art. 167. So vedados: I - o incio de programas ou projetos no includos na lei oramentria anual; II - a realizao de despesas ou a assuno de obrigaes diretas que excedam os crditos oramentrios ou adicionais; III - a realizao de operaes de crditos que excedam o montante das despesas de capital, ressalvadas as autorizadas mediante crditos suplementares ou especiais com finalidade precisa, aprovados pelo Poder Legislativo por maioria absoluta; IV - a vinculao de receita de impostos a rgo, fundo ou despesa, ressalvadas a repartio do produto da arrecadao dos impostos a que se referem os arts. 158 e 159, a destinao de recursos para as aes e servios pblicos de sade, para manuteno e desenvolvimento do ensino e para realizao de atividades da administrao tributria, como determinado, respectivamente, pelos arts. 198, 2, 212 e 37, XXII, e a prestao de garantias s operaes de crdito por antecipao de receita, previstas no art. 165, 8, bem como o disposto no 4 deste artigo; (Redao dada pela Emenda Constitucional n 42, de 19.12.2003) V - a abertura de crdito suplementar ou especial sem prvia autorizao legislativa e sem indicao dos recursos correspondentes; VI - a transposio, o remanejamento ou a transferncia de recursos de uma categoria de programao para outra ou de um rgo para outro, sem prvia autorizao legislativa; VII - a concesso ou utilizao de crditos ilimitados; VIII - a utilizao, sem autorizao legislativa especfica, de recursos dos oramentos fiscal e da seguridade social para suprir necessidade ou cobrir dficit de empresas, fundaes e fundos, inclusive dos mencionados no art. 165, 5; IX - a instituio de fundos de qualquer natureza, sem prvia autorizao legislativa. X - a transferncia voluntria de recursos e a concesso de emprstimos, inclusive por antecipao de receita, pelos Governos Federal e Estaduais e suas instituies financeiras, para pagamento de despesas com pessoal ativo, inativo e pensionista, dos Estados, do Distrito Federal e dos Municpios. (Includo pela Emenda Constitucional n 19, de 1998) XI - a utilizao dos recursos provenientes das contribuies sociais de que trata o art. 195, I, a, e II, para a realizao de despesas distintas do pagamento de benefcios do regime geral de previdncia social de que trata o art. 201. (Includo pela Emenda Constitucional n 20, de 1998) 1 - Nenhum investimento cuja execuo ultrapasse um exerccio financeiro poder ser iniciado sem prvia incluso no plano plurianual, ou sem lei que autorize a incluso, sob pena de crime de responsabilidade. 2 - Os crditos especiais e extraordinrios tero vigncia no exerccio financeiro em que forem autorizados, salvo se o ato de autorizao for promulgado nos ltimos quatro meses daquele exerccio, caso em que, reabertos nos limites de seus saldos, sero incorporados ao oramento do exerccio financeiro subseqente. 3 - A abertura de crdito extraordinrio somente ser admitida para atender a despesas imprevisveis e urgentes, como as decorrentes de guerra, comoo interna ou calamidade pblica, observado o disposto no art. 62. 4. permitida a vinculao de receitas prprias geradas pelos impostos a que se referem os arts. 155 e 156, e dos recursos de que tratam os arts. 157, 158 e 159, I, a e b, e II, para a prestao de garantia ou contragarantia Unio e para pagamento de dbitos para com esta. (Includo pela Emenda Constitucional n 3, de 1993)

Art. 168. Os recursos correspondentes s dotaes oramentrias, compreendidos os crditos suplementares e especiais, destinados aos rgos dos Poderes Legislativo e Judicirio, do Ministrio Pblico e da Defensoria Pblica, ser-lhes-o entregues at o dia 20 de cada ms, em duodcimos, na forma da lei complementar a que se refere o art. 165, 9. (Redao dada pela Emenda Constitucional n 45, de 2004) Art. 169. A despesa com pessoal ativo e inativo da Unio, dos Estados, do Distrito Federal e dos Municpios no poder exceder os limites estabelecidos em lei complementar. 1 A concesso de qualquer vantagem ou aumento de remunerao, a criao de cargos, empregos e funes ou alterao de estrutura de carreiras, bem como a admisso ou contratao de pessoal, a qualquer ttulo, pelos rgos e entidades da administrao direta ou indireta, inclusive fundaes institudas e mantidas pelo poder pblico, s podero ser feitas: (Renumerado do pargrafo nico, pela Emenda Constitucional n 19, de 1998) I - se houver prvia dotao oramentria suficiente para atender s projees de despesa de pessoal e aos acrscimos dela decorrentes; (Includo pela Emenda Constitucional n 19, de 1998) II - se houver autorizao especfica na lei de diretrizes oramentrias, ressalvadas as empresas pblicas e as sociedades de economia mista. (Includo pela Emenda Constitucional n 19, de 1998) 2 Decorrido o prazo estabelecido na lei complementar referida neste artigo para a adaptao aos parmetros ali previstos, sero imediatamente suspensos todos os repasses de verbas federais ou estaduais aos Estados, ao Distrito Federal e aos Municpios que no observarem os referidos limites. (Includo pela Emenda Constitucional n 19, de 1998) 3 Para o cumprimento dos limites estabelecidos com base neste artigo, durante o prazo fixado na lei complementar referida no caput, a Unio, os Estados, o Distrito Federal e os Municpios adotaro as seguintes providncias: (Includo pela Emenda Constitucional n 19, de 1998) I - reduo em pelo menos vinte por cento das despesas com cargos em comisso e funes de confiana; (Includo pela Emenda Constitucional n 19, de 1998) II - exonerao dos servidores no estveis. (Includo pela Emenda Constitucional n 19, de 1998) 4 Se as medidas adotadas com base no pargrafo anterior no forem suficientes para assegurar o cumprimento da determinao da lei complementar referida neste artigo, o servidor estvel poder perder o cargo, desde que ato normativo motivado de cada um dos Poderes especifique a atividade funcional, o rgo ou unidade administrativa objeto da reduo de pessoal. (Includo pela Emenda Constitucional n 19, de 1998) 5 O servidor que perder o cargo na forma do pargrafo anterior far jus a indenizao correspondente a um ms de remunerao por ano de servio. (Includo pela Emenda Constitucional n 19, de 1998) 6 O cargo objeto da reduo prevista nos pargrafos anteriores ser considerado extinto, vedada a criao de cargo, emprego ou funo com atribuies iguais ou assemelhadas pelo prazo de quatro anos. (Includo pela Emenda Constitucional n 19, de 1998) 7 Lei federal dispor sobre as normas gerais a serem obedecidas na efetivao do disposto no 4. (Includo pela Emenda Constitucional n 19, de 1998)

Presidncia da Repblica
Subchefia para Assuntos Jurdicos LEI No 4.320, DE 17 DE MARO DE 1964.
Estatui Normas Gerais de Direito Financeiro para elaborao e contrle dos oramentos e balanos da Unio, dos Estados, dos Municpios e do Distrito Federal. Fao saber que o Congresso Nacional decreta e eu sanciono a seguinte Lei; DISPOSIO PRELIMINAR Art. 1 Esta lei estatui normas gerais de direito financeiro para elaborao e contrle dos oramentos e balanos da Unio, dos Estados, dos Municpios e do Distrito Federal, de acrdo com o disposto no art. 5, inciso XV, letra b, da Constituio Federal. TTULO I Da Lei de Oramento CAPTULO I Disposies Gerais Art. 2 A Lei do Oramento conter a discriminao da receita e despesa de forma a evidenciar a poltica econmica financeira e o programa de trabalho do Govrno, obedecidos os princpios de unidade universalidade e anualidade. 1 Integraro a Lei de Oramento: I - Sumrio geral da receita por fontes e da despesa por funes do Govrno; II - Quadro demonstrativo da Receita e Despesa segundo as Categorias Econmicas, na forma do Anexo n.

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1;

III - Quadro discriminativo da receita por fontes e respectiva legislao; IV - Quadro das dotaes por rgos do Govrno e da Administrao. 2 Acompanharo a Lei de Oramento: I - Quadros demonstrativos da receita e planos de aplicao dos fundos especiais; II - Quadros demonstrativos da despesa, na forma dos Anexos ns. 6 a 9; III - Quadro demonstrativo do programa anual de trabalho do Govrno, em trmos de realizao de obras e de prestao de servios. Art. 3 A Lei de Oramentos compreender tdas as receitas, inclusive as de operaes de crdito autorizadas em lei. Pargrafo nico. No se consideram para os fins deste artigo as operaes de credito por antecipao da

receita, as emisses de papel-moeda e outras entradas compensatrias, no ativo e passivo financeiros . Art. 4 A Lei de Oramento compreender tdas as despesas prprias dos rgos do Govrno e da administrao centralizada, ou que, por intermdio dles se devam realizar, observado o disposto no artigo 2 . Art. 5 A Lei de Oramento no consignar dotaes globais destinadas a atender indiferentemente a despesas de pessoal, material, servios de terceiros, transferncias ou quaisquer outras, ressalvado o disposto no artigo 20 e seu pargrafo nico. Art. 6 Tdas as receitas e despesas constaro da Lei de Oramento pelos seus totais, vedadas quaisquer dedues. 1 As cotas de receitas que uma entidade pblica deva transferir a outra incluir-se-o, como despesa, no oramento da entidade obrigada a transferncia e, como receita, no oramento da que as deva receber. 2 Para cumprimento do disposto no pargrafo anterior, o calculo das cotas ter por base os dados apurados no balano do exerccio anterior aquele em que se elaborar a proposta oramentria do governo obrigado a transferncia. Art. 7 A Lei de Oramento poder conter autorizao ao Executivo para: I - Abrir crditos suplementares at determinada importncia obedecidas as disposies do artigo 43; II - Realizar em qualquer ms do exerccio financeiro, operaes de crdito por antecipao da receita, para atender a insuficincias de caixa. 1 Em casos de dficit, a Lei de Oramento indicar as fontes de recursos que o Poder Executivo fica autorizado a utilizar para atender a sua cobertura. 2 O produto estimado de operaes de crdito e de alienao de bens imveis smente se incluir na receita quando umas e outras forem especficamente autorizadas pelo Poder Legislativo em forma que jurdicamente possibilite ao Poder Executivo realiz-las no exerccio. 3 A autorizao legislativa a que se refere o pargrafo anterior, no tocante a operaes de crdito, poder constar da prpria Lei de Oramento. Art. 8 A discriminao da receita geral e da despesa de cada rgo do Govrno ou unidade administrativa, a que se refere o artigo 2, 1, incisos III e IV obedecer forma do Anexo n. 2. 1 Os itens da discriminao da receita e da despesa, mencionados nos artigos 11, 4 e 13, sero , identificados por nmeros de cdigos decimal, na forma dos Anexos ns. 3 e 4. 2 Completaro os nmeros do cdigo decimal referido no pargrafo anterior os algarismos caracterizadores da classificao funcional da despesa, conforme estabelece o Anexo n. 5. 3 O cdigo geral estabelecido nesta lei no prejudicar a adoo de cdigos locais. CAPTULO II Da Receita Art. 9 Tributo e a receita derivada instituda pelas entidades de direito publico, compreendendo os impostos, as taxas e contribuies nos termos da constituio e das leis vigentes em matria financeira, destinado-se o seu produto ao custeio de atividades gerais ou especificas exercidas por essas entidades Art. 10. (Vetado).

Art. 11 - A receita classificar-se- nas seguintes categorias econmicas: Receitas Correntes e Receitas de Capital. (Redao dada pelo Decreto Lei n 1.939, de 20.5.1982) 1 - So Receitas Correntes as receitas tributria, de contribuies, patrimonial, agropecuria, industrial, de servios e outras e, ainda, as provenientes de recursos financeiros recebidos de outras pessoas de direito pblico ou privado, quando destinadas a atender despesas classificveis em Despesas Correntes. (Redao dada pelo Decreto Lei n 1.939, de 20.5.1982) 2 - So Receitas de Capital as provenientes da realizao de recursos financeiros oriundos de constituio de dvidas; da converso, em espcie, de bens e direitos; os recursos recebidos de outras pessoas de direito pblico ou privado, destinados a atender despesas classificveis em Despesas de Capital e, ainda, o supervitdo Oramento Corrente. (Redao dada pelo Decreto Lei n 1.939, de 20.5.1982) 3 - O supervit do Oramento Corrente resultante do balanceamento dos totais das receitas e despesas correntes, apurado na demonstrao a que se refere o Anexo n 1, no constituir item de receita oramentria. (Redao dada pelo Decreto Lei n 1.939, de 20.5.1982) 4 - A classificao da receita obedecer ao seguinte esquema: (Redao dada pelo Decreto Lei n 1.939, de 20.5.1982) RECEITAS CORRENTES RECEITA TRIBUTRIA Impostos Taxas Contribuies de Melhoria RECEITA DE CONTRIBUIOES RECEITA PATRIMONIAL RECEITA AGROPECURIA RECEITA INDUSTRIAL RECEITA DE SERVIOS TRANSFERNCIAS CORRENTES OUTRAS RECEITAS CORRENTES RECEITAS DE CAPITAL OPERAES DE CRDITO ALIENAO DE BENS AMORTIZAO DE EMPRSTIMOS TRANSFERNCIAS DE CAPITAL OUTRAS RECEITAS DE CAPITAL CAPTULO III Da Despesa Art. 12. A despesa ser classificada nas seguintes categorias econmicas: DESPESAS CORRENTES Despesas de Custeio Transferncias Correntes DESPESAS DE CAPITAL Investimentos Inverses Financeiras Transferncias de Capital 1 Classificam-se como Despesas de Custeio as dotaes para manuteno de servios anteriormente

criados, inclusive as destinadas a atender a obras de conservao e adaptao de bens imveis. 2 Classificam-se como Transferncias Correntes as dotaes para despesas as quais no corresponda contraprestao direta em bens ou servios, inclusive para contribuies e subvenes destinadas a atender manifestao de outras entidades de direito pblico ou privado. 3 Consideram-se subvenes, para os efeitos desta lei, as transferncias destinadas a cobrir despesas de custeio das entidades beneficiadas, distinguindo-se como: I - subvenes sociais, as que se destinem a instituies pblicas ou privadas de carter assistencial ou cultural, sem finalidade lucrativa; II - subvenes econmicas, as que se destinem a emprsas pblicas ou privadas de carter industrial, comercial, agrcola ou pastoril. 4 Classificam-se como investimentos as dotaes para o planejamento e a execuo de obras, inclusive as destinadas aquisio de imveis considerados necessrios realizao destas ltimas, bem como para os programas especiais de trabalho, aquisio de instalaes, equipamentos e material permanente e constituio ou aumento do capital de emprsas que no sejam de carter comercial ou financeiro. 5 Classificam-se como Inverses Financeiras as dotaes destinadas a: I - aquisio de imveis, ou de bens de capital j em utilizao; II - aquisio de ttulos representativos do capital de emprsas ou entidades de qualquer espcie, j constitudas, quando a operao no importe aumento do capital; III - constituio ou aumento do capital de entidades ou emprsas que visem a objetivos comerciais ou financeiros, inclusive operaes bancrias ou de seguros. 6 So Transferncias de Capital as dotaes para investimentos ou inverses financeiras que outras pessoas de direito pblico ou privado devam realizar, independentemente de contraprestao direta em bens ou servios, constituindo essas transferncias auxlios ou contribuies, segundo derivem diretamente da Lei de Oramento ou de lei especialmente anterior, bem como as dotaes para amortizao da dvida pblica. Art. 13. Observadas as categorias econmicas do art. 12, a discriminao ou especificao da despesa por elementos, em cada unidade administrativa ou rgo de govrno, obedecer ao seguinte esquema: DESPESAS CORRENTES Despesas de Custeio Pessoa Civil Pessoal Militar Material de Consumo Servios de Terceiros Encargos Diversos Transferncias Correntes Subvenes Sociais Subvenes Econmicas Inativos Pensionistas Salrio Famlia e Abono Familiar Juros da Dvida Pblica Contribuies de Previdncia Social Diversas Transferncias Correntes. DESPESAS DE CAPITAL Investimentos Obras Pblicas Servios em Regime de Programao Especial Equipamentos e Instalaes Material Permanente Participao em Constituio ou Aumento de Capital de Emprsas ou Entidades Industriais ou Agrcolas Inverses Financeiras

Aquisio de Imveis Participao em Constituio ou Aumento de Capital de Emprsas ou Entidades Comerciais ou Financeiras Aquisio de Ttulos Representativos de Capital de Emprsa em Funcionamento Constituio de Fundos Rotativos Concesso de Emprstimos Diversas Inverses Financeiras Transferncias de Capital Amortizao da Dvida Pblica Auxlios para Obras Pblicas Auxlios para Equipamentos e Instalaes Auxlios para Inverses Financeiras Outras Contribuies. Art. 14. Constitui unidade oramentria o agrupamento de servios subordinados ao mesmo rgo ou repartio a que sero consignadas dotaes prprias. Pargrafo nico. Em casos excepcionais, sero consignadas dotaes a unidades administrativas subordinadas ao mesmo rgo. Art. 15. Na Lei de Oramento a discriminao da despesa far-se- no mnimo por elementos. 1 Entende-se por elementos o desdobramento da despesa com pessoal, material, servios, obras e outros meios de que se serve a administrao publica para consecuo dos seus fins. 2 Para efeito de classificao da despesa, considera-se material permanente o de durao superior a dois anos.

Presidncia da Repblica
Subchefia para Assuntos Jurdicos LEI COMPLEMENTAR N 101, DE 4 DE MAIO DE 2000.
Mensagem de veto Estabelece normas de finanas pblicas voltadas para a responsabilidade na gesto fiscal e d outras providncias.

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O PRESIDENTE DA REPBLICA Fao saber que o Congresso Nacional decreta e eu sanciono a seguinte Lei Complementar

Seo III DA LEI ORAMENTRIA ANUAL Art. 5o O projeto de lei oramentria anual, elaborado de forma compatvel com o plano plurianual, com a lei de diretrizes oramentrias e com as normas desta Lei Complementar: I - conter, em anexo, demonstrativo da compatibilidade da programao dos oramentos com os objetivos e metas constantes do documento de que trata o 1o do art. 4o; II - ser acompanhado do documento a que se refere o 6o do art. 165 da Constituio, bem como das medidas de compensao a renncias de receita e ao aumento de despesas obrigatrias de carter continuado; III - conter reserva de contingncia, cuja forma de utilizao e montante, definido com base na receita corrente lquida, sero estabelecidos na lei de diretrizes oramentrias, destinada ao: a) b) atendimento de passivos contingentes e outros riscos e eventos fiscais imprevistos. 1o Todas as despesas relativas dvida pblica, mobiliria ou contratual, e as receitas que as atendero, constaro da lei oramentria anual. 2o O refinanciamento da dvida pblica constar separadamente na lei oramentria e nas de crdito adicional. 3o A atualizao monetria do principal da dvida mobiliria refinanciada no poder superar a variao do ndice de preos previsto na lei de diretrizes oramentrias, ou em legislao especfica. 4o vedado consignar na lei oramentria crdito com finalidade imprecisa ou com dotao ilimitada. 5o A lei oramentria no consignar dotao para investimento com durao superior a um exerccio financeiro que no esteja previsto no plano plurianual ou em lei que autorize a sua incluso, conforme disposto no 1o do art. 167 da Constituio. 6o Integraro as despesas da Unio, e sero includas na lei oramentria, as do Banco Central do Brasil relativas a pessoal e encargos sociais, custeio administrativo, inclusive os destinados a benefcios e assistncia aos servidores, e a investimentos.
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DECRETO N 2.829, DE 29 DE OUTUBRO DE 1998. Estabelece normas para a elaborao e execuo do Plano Plurianual e dos Oramentos da Unio, e d outras providncias.

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Art. 1o Para elaborao e execuo do Plano Plurianual 2000-2003 e dos Oramentos da Unio, a partir do exerccio financeiro do ano de 2000, toda ao finalstica do Governo Federal dever ser estruturada em Programas orientados para a consecuo dos objetivos estratgicos definidos para o perodo do Plano. Pargrafo nico. Entende-se por ao finalstica aquela que proporciona bem ou servio para atendimento direto a demandas da sociedade. Art. 2o Cada Programa dever conter: I - objetivo; II - rgo responsvel; III - valor global; IV - prazo de concluso; V - fonte de financiamento; VI - indicador que quantifique a situao que o programa tenha por fim modificar; VII - metas correspondentes aos bens e servios necessrios para atingir o objetivo; VIII - aes no integrantes do Oramento Geral da Unio necessrias consecuo do objetivo; IX - regionalizao das metas por Estado. Pargrafo nico. Os Programas constitudos predominantemente de Aes Continuadas devero conter metas de qualidade e de produtividade, a serem atingidas em prazo definido. Art. 3o A classificao funcional-programtica dever ser aperfeioada de modo a estimular a adoo, em todas as esferas de governo, do uso do gerenciamento por Programas. Pargrafo nico. Os Programas sero estabelecidos em atos prprios da Unio, dos Estados, do Distrito Federal e dos Municpios, respeitados os conceitos definidos no mbito federal, em portaria do Ministrio do Planejamento e Oramento, a ser publicada at 30 de novembro de 1998. Art. 4o Ser adotado, em cada Programa, modelo de gerenciamento que compreenda: I - definio da unidade responsvel pelo gerenciamento, mesmo quando o Programa seja integrado por projetos ou atividades desenvolvidas por mais de um rgo ou unidade administrativa; II - controle de prazos e custos; III - sistema informatizado de apoio ao gerenciamento, respeitados os conceitos a serem definidos em portaria do Ministrio do Planejamento e Oramento. Pargrafo nico. A designao de profissional capacitado para atuar como gerente do Programa ser feita pelo Ministro de Estado, ou pelo titular de rgo vinculado Presidncia da Repblica, a que estiver vinculado a unidade responsvel do Programa. Art. 5o Ser realizada avaliao anual da consecuo dos objetivos estratgicos do Governo Federal e do resultado dos Programas, para subsidiar a elaborao da lei de diretrizes oramentrias de cada exerccio. Art. 6o A avaliao fsica e financeira dos Programas e dos projetos e atividades que os constituem inerente s responsabilidades da unidade responsvel e tem por finalidade: I - aferir o seu resultado, tendo como referncia os objetivos e as metas fixadas; II - subsidiar o processo de alocao de recursos pblicos, a poltica de gastos pblicos e a coordenao das aes de governo; III - evitar a disperso e o desperdcio de recursos pblicos. Art. 7o Para fins de gesto da qualidade, as unidades responsveis pela execuo dos Programas mantero, quando couber, sistema de avaliao do grau de satisfao da sociedade quanto aos bens e servios ofertados pelo Poder Pblico. Art. 8o Os Programas sero formulados de modo a promover, sempre que possvel, a descentralizao, a integrao com Estados e Municpios e a formao de parcerias com o setor privado.

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, no uso da atribuio que lhe confere o art. 84, inciso VI, da Constituio,

Art. 9o Para orientar a formulao e a seleo dos Programas que devero integrar o Plano Plurianual e estimular a busca de parcerias e fontes alternativas de recursos, sero estabelecidos previamente, para a perodo do Plano: I - os objetivos estratgicos; II - previso de recursos. Art. 10. As leis de diretrizes oramentrias contero, para o exerccio a que se referem e dentre os Programas do Plano Plurianual, as prioridades que devero ser contempladas na lei oramentria anual correspondente. Art. 11. A alterao da programao oramentria e do fluxo financeiro de cada Programa ficar condicionada informao prvia pelos respectivos gerentes, por meio de sistema informatizado, do grau de alcance das metas fixadas. Art. 12. O Ministro de Estado do Planejamento e Oramento dever instituir um comit gestor para orientar o processo de elaborao do Plano Plurianual para o perodo 2000-2003. Pargrafo nico. A elaborao do Plano Plurianual 2000-2003 ser precedida de um inventrio das aes do Governo Federal em andamento, bem como do recadastramento de todas as atividades e projeto. Art. 13. Este Decreto entra em vigor na data de sua publicao. Braslia, 29 de outubro de 1998; 177o da Independncia e 110o da Repblica. FERNANDO HENRIQUE CARDOSO

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MINISTRIO DA FAZENDA SECRETARIA DO TESOURO NACIONAL

MANUAL DE CONTABILIDADE APLICADA AO SETOR PBLICO

Aplicado Unio, Estados, Distrito Federal e Municpios

Vlido para o exerccio de 2011 Portaria Conjunta STN/SOF n 4, de 30 de novembro de 2010

3a edio

Braslia 2010

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| v { z y x w v

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ser efetiva ou no efetiva:

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Receita Pblica, implica referncia s Receitas Oramentrias.

& 8 6 1 2 & " " $ 0 7 1 # 3 6 # " $ 1 0 3 # ' $ " 1 ' 1 5 4 3 ' 3 2 $ 0 & & # 1 0 & ) & ( ' & % $ # " !

Ingressos de Valores nos Cofres Pblicos

Ingressos Extra-Oramentrios

Receitas Oramentrias3

(Receitas Pblicas)

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se como Receita Extra Oramentria e no so item da Receita Oramentria, por determinao do Pargrafo nico do art. 3
Q Q 8 & C 3 2 3 " " & ) D T ) & 6 $ P 8 $ 1 # 3 0 I 6 $ 0 " $ H 4 & 6 $ G 1 " X 1 5 4 $ C W $ 1 5 " F R U & 3 6 S # ' $ 8 & 4 6 F & # 3 $ C $ R $ 0 1 5 4 & G 3 C $ # ' U 6 1 G 1 # 3 0 I 6 D $ 0 " $ H 4 & 6 $ G F i

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cdigo 1112.04.10, segundo esquema abaixo:

{

Oramentrias em Receitas Correntes e Receitas de Capital. A codificao

 h g f

oramentrias so a contrapartida das despesas classificadas na Modalidade de Aplicao 91 amento da Seguridade Social que, devidamente identificadas,
" 1 & 0 # ' " 1 $ # C ' & 6 " P & $ 0 # ' 1 " 5 $ 4 0 & & 0 3 0 ) 3 # 1 ' " ' ! 1 $ C " 1 & 0 ' ' ( 8 9 $ " P 1 & 5 # P ' 6 1 C $ 6 # & ) ' G $ ( 1 0 5 4 & & 6 0 $ G F 1 # 3 $ $ 0 2 $ $ # ' 6 1 $ 6 0 F 6 1 1 C 1 $ 0 5 4 $ & & ) ) # ( & $ T ' 6 C " 3 & " 3 3 & # ' 1 8 $ 1 5 & # 4 # 8 ' 3 & ) & $ C 3 3 ' V ) 8 6 3 G & $ " 4 " B U 6 1 1 F G P

338, de 26 de abril de 2006, incluiu as Receitas Correntes Intra Oramentrias e Receitas Oramentrias. Essas classificaes, segundo disposto pe
" " & & 0 $ " ( $ @ H & 4 3 & 6 C & 3 # 2 6 3 1 C $ G & " ) $ " & ' $ G & " & 8 9 & # 3 $ C $ 6 $ 0 " & C 3 8 ' 1 C $ " & 3 6 1 P $ # & C " & B 1 ' 8 $ ( # 3 Q # & " 6 # ' ' 1 C ) 1 & # 5 3 ' G 9 & ( D 1 3

Categorias Econmicas Receita Corrente e Receita de Capital.

A Origem o detalhamento das Categorias Econmicas Receitas Correntes e Receitas de Capital, com vistas a identificar a natureza da procedncia das receitas

RECEITAS CORRENTES 1. Receita Tributria 8 2. Receita de Contribuies 3. Receita Patrimonial 4. Receita Agropecuria 5. Receita Industrial 6. Receita de Servios 7. Transferncias Correntes 9. Outras Receitas Correntes
7

RECEITAS DE CAPITAL 1. Operaes de Crdito 2. Alienao de Bens 3. Amortizao de Emprstimos 4. Transferncias de Capital 5. Outras Receitas de Capital

Para efeitos de classificao oramentria, a Origem Receita Tributria engloba apenas as Espcies Impostos, Taxas e Contribuies de Melhoria. Para efeitos de Classificao Oramentria, a Receita de Contribuies diferenciada da Orig Receita Tributria.
8

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4 " 1 " " h H 3

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f 3 6 8 $ " ) d &

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$ $ 6

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y 8 U F R G ' 0 C

rica e exterioriza o nome da receita que receber lnea Impostos sobre a Renda e Proventos de Qualquer Natureza Rubrica Impostos sobre o Patrimnio e a Renda.

Patrimnio e a Renda

s

Melhoria.

Ingressos de Valores nos Cofres Pblicos

se as espcies Impostos, Taxas e Contribuies de

Ingressos Extra-Oramentrios

Receitas Oramentrias

(Receitas Pblicas)

ubrica Impostos sobre o detalhamento da Espcie Impostos.

1. 2. RECEITAS de CAPITAL
RECEITAS CORRENTES 1. Operaes de Crdito; 2. Alienao de Bens; 3. Amortizao de Emprstimos; 4. Transferncias de Capital; e 5. Outras Receitas de Capital 1. Tributria; 2. Contribuies; 3. Patrimonial; 4. Agropecuria; 5. Industrial; 6. Servios; 7. Transferncias Correntes; e 9. Outras Receitas Correntes.

ubalnea Pessoas Fsicas detalhamento da Alnea Impostos sobre a Renda e tos de Qualquer Natureza.

"

Considera

Taxas de Fiscalizao tambm so chamadas de Taxas de Poder de Polcia.



contribuinte ou posto sua disposio.



Art. 77: As taxas cobradas pela Unio, pelos Estados, pelo



Os servios prestados ao contribuinte, ou colocados sua disposio.

obra resultar para cada imvel beneficiado.

A contribuio de melhoria cobrada pela Unio, Estados, pelo Distrito Federal e



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e coletivos.



ssificao oramentria, a Contribuio de Iluminao Pblica Espcie da Origem Contribuies, que integra a Categoria Econmica Receitas Correntes.

2

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Art. 8 livre a associao profissional ou sindical,

prevista em lei.

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assegurada, nos termos da lei, aos Estados, ao Distrito

financeira por essa explorao.

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545 do Supremo Tribunal Federal: Preos de servios pblicos e taxas no se confundem,

' & ) ( 8 & ' & # 3 6 C " $ 0 S # " $ 9 & 2 3 6 & # $ 0 1 0 & 8 & A C 8 I V 8 & # 9 1 C 3 ) V G 1 4 $ 6 G $ & W & # $ 6 # ' $ 1 5 4 ' 3 # " 3 0 U E 1 C 3 ) V 1 4 $ 6 $ & W & $ 6 # ' $ 1 5 4 ' 3 # " 3
a

ituiu.
# " ' 3 & $ ( @ 3 $ ) X 1 5 4 & ) $ 6 8 $ 9 & 3 6 S # ' $ 8 & 4 6 1 1 5 4 & 3 6 1 # ( & & 3 B I 6 G " 8 # $ " & 3 6 " ) ( G 8 1 C 1 5 " 9 " $ ) $ ( @ & 0 $ # ' $ 8 $ # ' $ 6 $ 2 3 0 9 " & # " $ $ ( @ 6 1 G
` Y

&

se como outras receitas correntes.

f f

&

Origem de recursos da Categoria Econmica Receitas de Capital, so ingressos

Origem de recursos da Categoria Econmica Receitas de Capital, so recursos

classificadas como outras receitas correntes.

mica Receitas de Capital, os juros recebidos, associados a esses emprstimos, so classificados em Receitas Correntes / de Servios / Servios Financeiros.

amortizao de emprstimos concedidos e representam o retorno de recursos

Investimentos e Inverses Financeiras so classificaes da Despesa de Capital.

h g r r q r r q r v i i m p p q p p q p v i i o n m k l y  ~ } o l | { z y x w v t r r q r r q r s i i m p p q p p q p s i i o n m k l y l u s j

p
q p i

!
s r w w w w

1 - Recursos do Tesouro Exerccio Corrente; 2 - Recursos de Outras Fontes Exerccio Corrente; 3 - Recursos do Tesouro Exerccios Anteriores; 6 - Recursos de Outras Fontes Exerccios Anteriores; e 9 - Recursos Condicionados

1 DGITO Grupo de Fontes de Recursos

Fonte 300 Fonte 250 Fonte 174 Fonte 100

2 e 3 DGITOS Especificao das Fontes de Recursos

Recursos de Outras Fontes Exerccio Corrente (2); Recursos Prprios No-Financeiros (50); Recursos do Tesouro - Exerccio Corrente (1); Taxas pelo Exerccio do Poder de Polcia (74); Recursos do Tesouro - Exerccio Corrente (1); Recursos Ordinrios (00); Exemplos:

Recursos do Tesouro Exerccios Anteriores (3); e Recursos Ordinrios (00).

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subfunes, buscando responder basicamente indagao em que rea de a

especiais e com as Unidades Oramentrias Transferncias a Estados, Distrito Federal e Municpios, Encargos Financeiros da Unio, Operaes Oficiais de Crdito, Refinanciamento da Dvida Pblica Mobiliria Federal e Reserva de .

cdigo 99.999.9999.xxxx.xxxx, no que se refere s classificaes por funo e subfuno e estrutura programtica, onde o x representa a codificao da ao e o

A dotao global denominada Reserva de Contingncia, permitida para a Unio no

A funo Encargos Especiais engloba as despesas oramentrias em relao s

aperfeioamento da ao de Governo. Exemplo: Implantao da rede de leite humano.

Assistncia Sade.

necessrio manuteno da ao de Governo. Exemplo: Fiscalizao e

modalidade de aplicao, a qual tem por finalidade indicar se os recursos so

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com o cdigo 9.9.99.99, conforme estabel

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Sanitarista; Abono Provisrio; Pr

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labore de

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