ORAMENTO MUNI CI PAL E

GRANDES OPES DO PLANO

2014
ORAMENTO E GRANDES OPES DO PLANO 2014

|Cmara Municipal de Sintra
NDICE

I - MENSAGEM DO PRESIDENTE 3

II REGULAMENTAO MUNICIPAL PARA ELABORAO E EXECUO DO ORAMENTO 6

III ORAMENTO MUNICIPAL 20
RESUMO DO ORAMENTO 23
ORAMENTO DA RECEITA 25
ORAMENTO DA DESPESA 33

IV GRANDES OPES DO PLANO 55
PLANO PLURIANUAL DE INVESTIMENTOS 57
ACTIVIDADES MAIS RELEVANTES 68

V SERVIO DA DVIDA 87









ORAMENTO E GRANDES OPES DO PLANO 2014

|Cmara Municipal de Sintra






Os portugueses e os sintrenses em 2014 vo sentir, uma vez mais, o efeito da sucesso de medidas de
austeridade cada vez mais gravosas do governo centra e !ue t"m vindo a atingir, or#amento ap$s
or#amento, o nosso pa%s&

's pens(es de reforma e os vencimentos da maioria dos tra)a*adores da 'dministra#o +entra e
'ut,r!uica vo votar a sofrer, no pr$-imo ano, um )ruta corte&

.as a verdade / !ue a despesa p0)ica go)a teima em aumentar com efeito negativo so)re o controe do
d/fice e a d%vida p0)ica atinge patamares nunca antes acan#ados&

1 neste conte-to !ue as autar!uias portuguesas t"m um important%ssimo pape de aiado do
desenvovimento econ$mico nas suas regi(es e de amortecedor das medidas mais gravosas 2unto das
popua#(es mais fr,geis&

3m 4intra somos confrontados em 2014 com uma redu#o do nosso or#amento na ordem dos 105,
resutado de um novo a2ustamento ao n%ve da receita efetiva esperada e tendo em conta os cortes
or#amentais previstos nas transfer"ncias do 3stado&

's previs(es para impostos diretos foram iguamente revistas em )ai-a, nomeadamente em termos do
6.6&

' +7mara .unicipa optou por reduzir em 135 as despesas de funcionamento& 8ecusamos aumentar
impostos municipais e optamos peo camin*o mais dif%ci, mas o mais 2usto para a economia e para todos
os sintrenses&

Mensagem do Presidente
ORAMENTO E GRANDES OPES DO PLANO 2014

|Cmara Municipal de Sintra

3m 2014 prev"9se !ue a despesa de funcionamento, incuindo amortiza#(es de empr/stimos, considerada
ao n%ve do or#amento, atin2a os 73,6 mi*(es de euros, menos 13 pontos !ue em 2013, estando assim
previsto um or#amento tota de 152 mi*(es de euros&

O esfor#o !ue reaizamos na conten#o de despesa corrente / o resutado das orienta#(es estrat/gicas a
todas as unidades org7nicas, assim como ao universo empresaria oca deste munic%pio& :arantimos desta
forma um or#amento s$ido em termos de controo da e-ecu#o or#amenta e do prazo m/dio de
pagamentos e !ue respeita a ;ei dos +ompromissos e <agamentos em 'traso&

Optamos por este camin*o por !ue temos o dever e a o)riga#o de encarar a reaidade e desenvover
po%ticas, no imite das nossas compet"ncias e capacidades, !ue promovam o )em9estar de todos os
sintrenses&

'ssim, o primeiro o)2etivo do mandato, traduzido no Or#amento e nas :rande Op#(es do <ano de 2014, /
o com)ate ao desemprego&

3ste des%gnio s$ pode ser acan#ado essenciamente atrav/s do investimento privado uma vez !ue o
p0)ico carente de meios s$ poder, dar um fr,gi contri)uto&

O munic%pio tem de atrair novo investimento !ue crie empregos 2ustamente remunerados& ' +7mara de
4intra est, a criar um am)iente prop%cio ao investimento empresaria&

=amos criar em 2014 o +entro 3strat/gico 3mpresaria constitu%do por empresas e institui#(es sedeadas
em 4intra ou de reev7ncia naciona dos setores agr%coa, industria, do com/rcio, do turismo e dos servi#os
)em como por representantes das duas centrais sindicais&

3ste +entro 3strat/gico ser, respons,ve peo :a)inete de 'poio ao 6nvestidor& >ma incu)adora de
empresas votada para o empreendedorismo 2ovem e um :a)inete de 'poio ao 6nvestidor, vo estar ao
servi#o de todos os sintrenses e da economia do nosso conce*o&

O conce*o precisa urgentemente de ver a sua economia revitaizada&


CkAMLN1C L GkANDLS CLS DC LANC 2014

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uma das consequnclas de uma economla fraca e sem dlnamlsmo e pre[udlcar, gravemenLe, as pollLlcas
soclals.

A pollLlca soclal que defendemos no e felLa de esmolas e de subsldlos. A pollLlca soclal e apolo
susLenLado, e o que susLenLa o apolo da pollLlca soclal e o cresclmenLo econmlco e o combaLe ao
desemprego.

Mas a verdade e que paralelamenLe a crlao de emprego e fundamenLal garanLlr a dlgnldade das
pessoas. C LsLado Soclal que a nossa ConsLlLulo expressamenLe prev, e um complemenLo lmpllclLo no
prprlo concelLo de LsLado de ulrelLo.

Apesar da dlmlnulo subsLanclal dos valores do oramenLo, vamos em 2014 aumenLar em mals um
mllho de euros o oramenLo da ao soclal.

no prxlmo ano SlnLra val senLlr a mudana de prlorldades que esLe execuLlvo esL a lmplemenLar.

Alem de manLermos 160 mll euros para apolo a pessoas em slLuao de carncla, vamos crlar o lundo de
Lmergncla Soclal que Ler uma doLao de 300 mll euros.

Sel que Lemos uma grande Larefa pela frenLe.

1enho a consclncla que os prxlmos anos vo ser declslvos para consLrulr o fuLuro de Lodos. orLugal vlve
momenLos dlflcels, mas, nesLe als a esperana e a capacldade de luLa, Lm uma longa PlsLrla. no
vamos balxar os braos e vamos colocar SlnLra na prlmelra llnha do desenvolvlmenLo.



8as|||o norta
res|dente da Cmara Mun|c|pa| de S|ntra




kLGUlAMLN1AAO MUN| C| IAl
IAkA LlA8OkAAO L
LXLCUAO DO OkAMLN1O
2014
CkAMLN1C L GkANDLS CLS DC LANC 2014

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II - NCkMAS kLGULAMLN1ADCkAS DA LkLCUC CkAMLN1AL

CCNCLI1CS GLkAIS
Art|go 1.
Ut|||zao das Dotaes Cramenta|s
uuranLe o ano de 2014 a uLlllzao das doLaes oramenLals flca dependenLe da exlsLncla de fundos
dlsponlvels a curLo prazo, prevlsLos ao abrlgo do dlsposLo na Lel n. 8/2012, de 21 de feverelro (LCA).

Art|go 2.
Lxecuo Cramenta|
1. na execuo dos documenLos prevlslonals dever-se- Ler sempre em conLa os prlnclplos da uLlllzao
raclonal das doLaes aprovadas e da gesLo eflclenLe da Lesourarla. Segundo esLes prlnclplos a
assuno de encargos geradores de despesa deve ser [usLlflcada quanLo a necessldade, uLllldade e
oporLunldade.

2. As unldades orgnlcas so responsvels pela gesLo do con[unLo dos melos flnancelros, afeLos as
respeLlvas reas de aLlvldade, e Lomaro as medldas necessrlas a sua oLlmlzao e rlgorosa uLlllzao,
em obedlncla as medldas de conLeno de despesa e de gesLo oramenLal deflnldas pelo LxecuLlvo
Munlclpal.

3. A adequao dos fluxos de calxa das recelLas as despesas reallzadas, de modo a que se[a preservado o
equlllbrlo flnancelro, obrlga ao esLabeleclmenLo das segulnLes regras:
a) 8eglsLo de Lodos os compromlssos assumldos no ano de 2013 e no pagos, de acordo com o plano
de assuno da despesa lndlcado pela unldade orgnlca gesLora e cumprlndo o dlsposLo no n. 8 do
uecreLo Lel n. 127/2012, de 21 [unho,
b) 8eglsLo de Lodos os compromlssos conLraLuallzados para 2014, de acordo com o plano de assuno
da despesa lndlcado pela unldade orgnlca gesLora e cumprlndo o dlsposLo no n. 8 do uecreLo Lel
n. 127/2012, de 21 [unho.

Art|go 3.
Mod|f|caes ao Cramento e s GC's
A Cmara Munlclpal, baseada em crlLerlos de economla, eflccla e eflclncla, Lomar as medldas
necessrlas a gesLo rlgorosa das despesas publlcas locals, reorlenLando aLraves do mecanlsmo das
CkAMLN1C L GkANDLS CLS DC LANC 2014

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modlflcaes oramenLals, as doLaes dlsponlvels de forma a permlLlr uma melhor saLlsfao das
necessldades coleLlvas, com o menor cusLo flnancelro, no cumprlmenLo esLrlLo do dlsposLo no numero
8.3.1 e 8.3.2 do CCAL, conflrmando as segulnLes regras:
a) As doLaes lnscrlLas no CramenLo, comparLlclpadas por lundos ComunlLrlos, ou ouLros, no
podero ser uLlllzadas para reforos de ouLras lnlclaLlvas para l da conLraparLlda do prprlo Munlclplo,
b) As dedues de despesa de caplLal para reforo de despesas correnLes carecem de auLorlzao prevla
do resldenLe da Cmara.

Art|go 4.
Gesto dos 8ens Mve|s e Imve|s da Autarqu|a
1. A CesLo do aLrlmnlo lmvel Munlclpal execuLar-se- nos Lermos do 8egulamenLo do aLrlmnlo
lmvel da AuLarqula e do aLrlmnlo Mvel de acordo com procedlmenLos lnLernos.

2. As aqulsles de lmoblllzado efeLuam-se de acordo com as grandes opes do plano, nomeadamenLe
o plano plurlanual de lnvesLlmenLos e com base nas orlenLaes dos LlemenLos do Crgo LxecuLlvo,
aLraves de lnformao-proposLa ou documenLo equlvalenLe, deslgnadamenLe conLraLos, aps
aprovao da despesa bem como da verlflcao do cumprlmenLo das normas legals apllcvels.

Art|go S.
Gesto de Stocks
1. C sLock de bens ser um recurso de gesLo a usar apenas no esLrlLamenLe necessrlo a execuo das
aLlvldades desenvolvldas pelas unldades orgnlcas.

2. A regra ser a de aqulslo de bens por forneclmenLo conLlnuo, sem armazenagem, ou com um
perlodo de armazenagem mlnlmo.

3. 1odos os bens saldos de armazem, afeLos a obras por admlnlsLrao dlreLa, devero ser ob[eLo de
reglsLo no slsLema de gesLo de sLocks, assoclados aos respeLlvos cenLros de cusLo/folha de obra.

4. Cs procedlmenLos, responsabllldades especlflcas e documenLao de suporLe, no mblLo da gesLo
de sLocks, consLam do Manual de ConLrolo lnLerno.



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Art|go 6.
Contab|||dade Ana||t|ca
1. A execuo oramenLal do ano de 2014 dever esLar refleLlda por cenLros de
responsabllldade/unldade orgnlca de forma a:
a) ermlLlr o apuramenLo de cusLos dlreLos e lndlreLos da mesma,
b) Anallsar a execuo oramenLal na Llca econmlca e com lsso deLermlnar os cusLos sub[acenLes
a flxao de Laxas, Larlfas e preos de bens e servlos,
c) CbLer a demonsLrao de resulLados por funes e por aLlvldades.

2. ara efelLos de operaclonallzao das allneas do ponLo anLerlor, cada unldade orgnlca dever
cumprlr as dlreLrlzes emanadas pela uCCC.

kLCLI1A
Art|go 7.
Arrecadao de kece|tas
1. nenhuma recelLa poder ser llquldada e arrecadada se no Llver sldo ob[eLo de lnscrlo na rubrlca
oramenLal adequada, podendo, no enLanLo, ser cobrada para alem dos valores lnscrlLos no
CramenLo, conforme dlsposLo em 2.3.4.2 - a) e b) do uL n 34-A/99, de 22 de feverelro.

2. A llquldao e a arrecadao de recelLas sero efeLuadas com base na 1abela de 1axas e CuLras
8ecelLas Munlclpals.

3. no momenLo da llquldao ou arrecadao da recelLa, os servlos devero verlflcar os normaLlvos
legals e regulamenLares de suporLe e sollclLar aos uLenLes (cllenLes parLlculares ou empresas) a
apresenLao do respeLlvo numero de ldenLlflcao llscal.

4. As recelLas llquldadas e no cobradas aLe 31 de dezembro LranslLam para o ano segulnLe nas
correspondenLes rubrlcas do CramenLo do ano em que a cobrana se efeLuar e manLldas em conLa
correnLe.

Art|go 8.
A||enao de |mve|s
Cs Lerrenos e edlflclos a allenar conLm obrlgaLorlamenLe:
CkAMLN1C L GkANDLS CLS DC LANC 2014

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a) uma descrlo suclnLa de cada lmvel, menclonando a aLual afeLao e elemenLos cadasLrals,
reglsLrals e conLablllsLlcos,
b) C modo prevlsLo de allenao, conslderando as dlsposles legals e regulamenLares apllcvels,
c) C valor expecLvel de allenao, por defelLo, exceLo quando Lal lndlcao pre[udlque manlfesLa e
fundadamenLe a prossecuo do lnLeresse munlclpal.

Art|go 9
Lstorno, Anu|ao e kest|tu|es de kece|tas
1. Cs esLornos de ordens de receblmenLo devem ser efeLuados medlanLe lnformao do servlo que
sollclLa o esLorno no dla que se verlflque a sua ocorrncla, fundamenLando e [usLlflcando as razes do
mesmo.

2. As anulaes de dlvlda por moLlvo de dupllcao ou lapso no clculo do valor a cobrar, devem ser
efeLuadas medlanLe lnformao do servlo que sollclLa anulao, auLorlzada superlormenLe pelo
respeLlvo vereador, fundamenLando e [usLlflcando as razes para o mesmo.

3. As anulaes de dlvlda por declso Camarrla devem ser efeLuadas medlanLe lnformao devldamenLe
fundamenLada quanLo ao moLlvo da anulao da llquldao da dlvlda e com a devlda auLorlzao do
resldenLe da Cmara.

4. As resLlLules de recelLas devem ser efeLuadas medlanLe lnformao devldamenLe fundamenLada do
servlo gesLor, e auLorlzada superlormenLe pelo resldenLe da Cmara, sendo que:
a) 8esLlLules do prprlo ano so efeLuadas aLraves de processo da recelLa com emlsso de 8A8
(8eposlo AbaLlda a 8ecelLa) com reflexos no ConLrolo CramenLal da 8ecelLa,
b) 8esLlLules de anos anLerlores so efeLuadas aLraves de processo de despesa com emlsso de C
(Crdem de agamenLo) com reflexos no ConLrolo CramenLal da uespesa.

DLSLSA
Art|go 10.
r|nc|p|os Gera|s para a kea||zao da Despesa
1. na execuo do oramenLo da despesa devem ser respelLados os prlnclplos e regras deflnldos no
uecreLo-Lel n. 34-A/99, de 22 de feverelro e na Lel n. 8/2012, de feverelro (LCA), nomeadamenLe:
a) As despesas s podem ser cablmenLadas, compromeLldas, auLorlzadas e pagas, se para alem de
serem legals, esLlverem devldamenLe [usLlflcadas e Llverem coberLura oramenLal ou se[a, se
CkAMLN1C L GkANDLS CLS DC LANC 2014

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esLlverem lnscrlLas no CramenLo e nas CC, com doLao lgual ou superlor ao valor do
cablmenLo e compromlsso, respeLlvamenLe,
b) As doLaes oramenLals da despesa consLlLuem o llmlLe mxlmo a uLlllzar na sua reallzao,
c) no caso especlflco do compromlsso da despesa, e Lendo como prlnclplo bslco a no uLlllzao da
anLeclpao de fundos prevlsLa no arL 4 da LCA, dever aLender-se a regra prevlsLa no n 2 do
arL 8 do uL n 127/2012 de 21 de !unho, ou se[a, os compromlssos sero reallzados em funo
dos Lrabalhos ou forneclmenLos a desenvolver mensalmenLe.
d) As ordens de pagamenLo da despesa caducam a 31 de dezembro, devendo o pagamenLo dos
encargos regularmenLe assumldos e no pagos aLe 31 de dezembro ser processados por conLa das
verbas adequadas do oramenLo do ano segulnLe.

2. 8ecomenda-se que, sempre que posslvel:
a) As proposLas relaLlvas a aLrlbulo de subsldlos ou reallzao de Lransfernclas, bem como as
proposLas de ad[udlcao de bens e servlos, para valores superlores a 4 987,98 Luros, Lero de
ser acompanhadas de declarao da Segurana Soclal comprovaLlva da slLuao conLrlbuLlva
regularlzada,
b) As proposLas relaLlvas a aLrlbulo de subsldlos ou reallzao de Lransfernclas, bem como as
proposLas de ad[udlcao de bens e servlos, para qualquer monLanLe, Lero de ser acompanhadas
de declarao das llnanas comprovaLlva da slLuao LrlbuLrla regularlzada, a qual dever
menclonar que no e devedor peranLe a lazenda ubllca de qualsquer lmposLos ou presLaes
LrlbuLrlas e respeLlvos [uros.

Art|go 11.
Confernc|a e keg|sto da Despesa
1. A conferncla, verlflcao e reglsLo lnerenLes a reallzao de despesas efeLuadas pelos servlos
munlclpals dever obedecer ao con[unLo de normas e dlsposles legals apllcvels de um modo geral
ao uecreLo-Lel n. 18/2008, de 29 de [anelro e, em parLlcular, as regras de lnsLruo dos processos
su[elLos a flscallzao prevla do 1rlbunal de ConLas, deflnldas pela Lel n 98/97, de 26 de AgosLo, com
as alLeraes lnLroduzldas pela Lel n 48/2006, de 29 de agosLo.

2. A conferncla e reglsLo referldos no numero anLerlor sero efeLuados, consoanLe a especlflcldade e a
fase de reallzao da despesa, pela uCCC e uC8P, nos Lermos referldos a segulr:
a) As funes de reglsLo das operaes de cablmenLo, compromlsso, LraLamenLo de faLuras e
llquldao de despesas so asseguradas pela uCCC nos Lermos do arLlgo segulnLe.
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b) A uC8P assegura a lnformao necessrla ao processamenLo das uespesas com essoal.

Art|go 12.
rocessamento de Iaturas
1. As faLuras [usLlflcaLlvas da despesa reallzada, devero ser emlLldas em nome da CMS e envladas ao
culdado da ulvlso de ConLabllldade e ConLrolo CramenLal (uCCC) no prazo de 3 dlas aps a
respeLlva presLao (salvo, quanLo a esLe prazo, as que LlLulem despesas reallzadas aLraves de lundo
Manelo), com lndlcao do n do compromlsso deflnlLlvo/requlslo oflclal e n. do processo.
no caso de despesas respelLanLes a formao e vlagens, as respeLlvas faLuras podero ser emlLldas e
pagas em daLa anLerlor a daLa da sua reallzao.

2. As faLuras a llquldar, as gulas de remessa ou de LransporLe devero ser vlsadas, pelo servlo
responsvel pela gesLo do respeLlvo processo de conLraLao.

3. llca esLabelecldo um prazo de 3 dlas para a devoluo de faLuras vlsadas pelos servlos responsvels
a uCCC.
Se a faLura no for vlsada no prazo de 3 dlas uLels, a mesma ser devolvlda ao fornecedor. Caso
conLrrlo Ler de ser conslderada como dlvlda, conforme lndlcao expressa da uCAL.

4. na clrcunsLncla das faLuras no se apresenLarem com as condles prevlsLas na lel e no presenLe
normaLlvo, cabe a uCCC devolv-las ao fornecedor e/ou sollclLar as respeLlvas noLas de credlLo.

3. Sempre que esLe[a em causa um pagamenLo a efeLuar por cheque ou numerrlo no momenLo do
forneclmenLo dos bens ou da presLao do servlo, a levanLar por funclonrlo prevlamenLe auLorlzado
da unldade orgnlca gesLora do processo, compeLe a uCCC, aps a ad[udlcao e para os efelLos de
reglsLo, provldenclar [unLo do fornecedor a emlsso e envlo por emall de faLura / faLura pr-forma,
com exceo dos pagamenLos a efeLuar no mblLo de dlsposles legals, cu[o reglsLo far-se- aps a
ad[udlcao / auLorlzao da despesa e com base no respeLlvo dlploma legal.
A enLrega na uCCC da faLura orlglnal far-se- obrlgaLorlamenLe no dla do pagamenLo ou no 1. dla uLll
segulnLe.

6. C cheque emlLldo no mblLo do ponLo anLerlor ou no numerrlo flcaro dlsponlvels para
levanLamenLo na 1esourarla duranLe 3 dlas uLels, aps o que, o cheque ser anulado e o numerrlo
flcar lndlsponlvel.
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7. no poder proceder-se a pagamenLos de bens e servlos ou concesso de subsldlos/Lransfernclas a
conLrlbulnLes do reglme geral da Segurana Soclal de lnscrlo obrlgaLrla ou empregados por conLa
de ouLrem que no apresenLem declarao comprovaLlva da slLuao conLrlbuLlva regularlzada
(pagamenLos superlores a 4.987,98 Luros) e/ou declarao comprovaLlva das llnanas da slLuao
LrlbuLrla regularlzada (pagamenLos de qualquer monLanLe), exceLuando-se desLa comprovao os
pagamenLos efeLuados a organlsmos publlcos.

8. Lm clrcunsLnclas exceclonals, compeLe ao uAl /uCCC, efeLuar regularlzaes que no podero
exceder 3 euros relaLlvamenLe a dlferenas enLre os valores compromeLldos, faLurados/processados e
os valores apurados para pagamenLo, ou as que resulLam de alLeraes legals, nomeadamenLe Laxa
de lvA. LsLa exceo apllca-se Lambem a emlsso de 8A8's (8eposles abaLldas aos receblmenLos).

Art|go 13.
rocessamento de kemuneraes
1. As despesas relaLlvas a remuneraes do pessoal sero processadas pela uCCC com lnformao
dlsponlblllzada pela uC8P, de acordo com as normas e lnsLrues em vlgor,

2. uevero acompanhar as folhas de remuneraes, as gulas de enLrega de parLe dos venclmenLos ou
abonos penhorados, as relaes dos desconLos e os documenLos relaLlvos a penses de allmenLos, ou
ouLros, desconLados nas mesmas folhas,

3. Cs documenLos referenLes as avenas devem ser enLregues na uCCC com uma anLecedncla de 3 dlas
uLels face ao dla do pagamenLo dos venclmenLos.

Art|go 14.
Lntrega de Caues
1. Cs servlos so responsvels pela receo das garanLlas em conformldade com o modelo de garanLla
bancrla aprovado pelo Munlclplo.

2. Cs servlos que receclonem caues sob qualquer forma, nomeadamenLe no que respelLa a
emprelLadas de obras publlcas, aqulslo de bens e servlos, processos de llcenclamenLo e processos
de execuo flscal enLre ouLros, devero remeLer o orlglnal, de lmedlaLo, a uCCC (ulvlso de
ConLabllldade e ConLrolo CramenLal) que proceder ao seu reglsLo.
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3. Cabe a uCCC reglsLar conLablllsLlcamenLe a receo, o reforo e a dlmlnulo, asslm como a
devoluo das caues.

4. As garanLlas referldas no numero 1 flcaro a guarda da uCCC.

3. ara efelLos de llberLao de caues os servlos responsvels devem envlar a uCCC lnformao, nos
Lermos do conLraLo e da leglslao em vlgor, onde consLem as condles para llberLar as caues
exlsLenLes com a ldenLlflcao da referncla de cada uma e dos processos que as orlglnaram.


Art|go 1S.
Iundos de Mane|o
1. C monLanLe mxlmo de fundo de manelo a aLrlbulr no ano de 2014 ser desagregado por rubrlca
oramenLal, salvo slLuaes devldamenLe fundamenLadas pelos Servlos e auLorlzadas pelo
resldenLe da Cmara, conforme o esLlpulado no 8egulamenLo de lundos de Manelo, aprovado em
8eunlo de Cmara.

2. C fundo de manelo dever ser uLlllzado nas rubrlcas que foram sollclLadas e aprovadas e
consequenLemenLe cablmenLas.

3. 1raLando-se de despesas com allmenLao, devem os LlLulares do fundo de manelo ldenLlflcar no
documenLo de despesa (faLura) os parLlclpanLes (sendo colaboradores, devero lnclulr o respeLlvo n
de funclonrlo), bem como o evenLo ou o moLlvo [usLlflcaLlvo da despesa.

Art|go 16.
kepart|o de Lncargos
ALendendo ao dlsposLo nos n.s 1,2 e 6 do arLlgo 22. do uecreLo-Lel n. 197/99 de 8 de !unho, a aberLura
de procedlmenLo relaLlvo a despesas que dem lugar a encargo oramenLal em mals de um ano
econmlco ou em ano que no se[a o da sua reallzao, no pode ser efeLlvada sem prevla auLorlzao do
respeLlvo rgo dellberaLlvo, exceLo nas slLuaes em que esLa auLorlzao [ fol concedlda aLraves da
aprovao das CC em que consLe Lal reparLlo.


CkAMLN1C L GkANDLS CLS DC LANC 2014

|cmoto Moolclpol Je 5lotto
Art|go 17.
Comprom|ssos p|ur|anua|s
1. Conslderam-se auLorlzados pela Assemblela Munlclpal, de forma prevla e generlca, a assuno de
compromlssos plurlanuals efeLuados ou a efeLuar, desde que lnscrlLos nas Crandes Cpes do lano
ou em alLeraes oramenLals a aprovar pelo LxecuLlvo aLe 31 de dezembro de 2014.

2. A Assemblela Munlclpal delega no resldenLe da Cmara Munlclpal a aprovao quanLo a assuno de
compromlssos plurlanuals, relaLlvos a despesas de funclonamenLo de caracLer conLlnuado e
repeLlLlvo, observando os llmlLes lmposLos pelo reglme da conLraLao publlca.

Art|go 18.
Autor|zaes Assum|das
1. Conslderam-se auLomaLlcamenLe auLorlzadas, na daLa do seu venclmenLo, as segulnLes despesas:
a) venclmenLos e salrlos,
b) Avenas,
c) Subsldlo famlllar - crlanas e [ovens,
d) CraLlflcaes, penses de aposenLao e ouLras,
e) Lncargos de empresLlmos,
f) 8endas,
g) ConLrlbules e lmposLos, reembolsos e quoLas ao LsLado ou organlsmos seus dependenLes,

2. Conslderam-se lgualmenLe auLorlzados os pagamenLos as dlversas enLldades por Cperaes de
1esourarla.

Art|go 19.
rocessos de Despesa
1. na sollclLao da aberLura de processos de despesa, as unldades orgnlcas devem lndlcar a respeLlva
rubrlca das CC a que corresponde.

2. no caso de lnvesLlmenLos planeados para o ano 2014 e segulnLes, de monLanLe superlor a 300.000t,
para a aberLura do processo e reallzao de compromlsso, Ler de ser apresenLado pelo servlo
gesLor um esLudo do cusLo-beneflclo da obra e uma prevlso dos cusLos de conservao e explorao
do lnvesLlmenLo reallzado, para efelLos de planeamenLo dos encargos de funclonamenLo fuLuros.
CkAMLN1C L GkANDLS CLS DC LANC 2014

|cmoto Moolclpol Je 5lotto

3. As unldades orgnlcas Lero obrlgaLorlamenLe de proceder a revlso dos compromlssos assumldos
aLe 31 de CuLubro do correnLe exerclclo, comunlcando a uCCC quals os processos e monLanLes a
regularlzar.

4. Cs compromlssos assumldos para o ano de 2014 para os quals no foram apresenLadas faLuras, sero
ob[eLo de descablmenLo em 2014, no podendo esse monLanLe ser uLlllzado por conLa do oramenLo
do exerclclo segulnLe.

3. As unldades orgnlcas s podero desenvolver processos de despesa, relaLlvos ao ano 2014, aLe ao
valor aLrlbuldo para a aLlvldade do exerclclo.

6. C dlferenclal enLre a doLao LoLal prevlsLa nas CC para as unldades orgnlcas e o valor aLrlbuldo
referldo no numero anLerlor, ser excluslvamenLe desLlnado a coberLura dos compromlssos
assumldos e no pagos que LranslLem de 2013.

7. Caso o dlferenclal lndlcado no numero anLerlor se revele excesslvo, o mesmo ser reduzldo na
doLao LoLal aLrlbulda, aquando da prlmelra alLerao oramenLal de 2014, sendo reforada rubrlca
a lndlcar pelo resldenLe da Cmara.

Art|go 20.
Apo|os a Lnt|dades 1erce|ras
1. Cs apolos a enLldades que prosseguem flns no lucraLlvos e de uLllldade publlca que se Lraduzam na
reduo do preo das presLaes de servlos e/ou cedncla de bens, carecem de proposLa
fundamenLada do respeLlvo elouro e de lnformao flnancelra prevla do uAl, que a submeLer a
declso do resldenLe da Cmara.

2. Cs apolos concedldos a enLldades Lercelras nos Lermos da lel, esLo su[elLos a publlclLao semesLral
conforme dlsposLo na lel n. 26/94, de 19 de agosLo.

Art|go 21.
Despesas de Des|ocao e A[udas de Custo
1. As deslocaes em servlo e respeLlvo alo[amenLo de colaboradores munlclpals so sollclLadas ao
uC.
CkAMLN1C L GkANDLS CLS DC LANC 2014

|cmoto Moolclpol Je 5lotto
nas deslocaes em LransporLe aereo em companhlas de balxo cusLo o lnLeressado dever sollclLar
prevlamenLe a aprovao da respeLlva despesa ao resldenLe da Cmara, aps o que poder proceder
a reserva dlreLa e ao pagamenLo, sendo posLerlormenLe reembolsado conLra apresenLao da faLura
e respeLlvo comprovaLlvo de pagamenLo.

2. A uLlllzao de vlaLura prprla ou vlaLura munlclpal para efeLuar deslocaes em servlo carecem
sempre de auLorlzao prevla e expressa do resldenLe da Cmara ou em quem o mesmo subdelegar
compeLncla para o efelLo.

3. Cs Lrabalhadores e dlrlgenLes que beneflclem de adlanLamenLos para a[udas de cusLo e deslocaes
flcam obrlgados a apresenLar a documenLao [usLlflcaLlva das despesas reallzadas denLro de 10 dlas,
conLados da daLa do seu regresso ao servlo.

4. Se denLro do prazo referldo no numero anLerlor, os documenLos em apreo no Llverem sldo
enLregues no u8P, dever esLe proceder a emlsso da gula de reposlo abaLlda e proceder ao
enconLro de conLas no venclmenLo, de acordo com a leglslao em vlgor.

Art|go 22.
kepos|es ao Mun|c|p|o
1. As reposles ao Munlclplo de dlnhelros lndevldamenLe pagos devem obedecer aos segulnLes
procedlmenLos:
a) or melo de gula ou por desconLo em folhas de abonos,
b) uevem reallzar-se no prazo mxlmo de 30 dlas a conLar da receo da respeLlva comunlcao.

2. A reposlo em presLaes mensals pode ser auLorlzada pelo resldenLe da Cmara, em casos
especlals, devldamenLe lnformados pelo uAl, cu[o numero de presLaes ser flxado para cada caso,
mas sem que o prazo de reembolso ou reposlo possa exceder o ano econmlco segulnLe aquele em
que o despacho for proferldo,

3. Lm casos especlals poder o resldenLe da Cmara auLorlzar que o numero de presLaes exceda o
prazo referldo no numero anLerlor, no podendo, porem, cada presLao mensal ser lnferlor a 3 da
LoLalldade da quanLla a repor.


CkAMLN1C L GkANDLS CLS DC LANC 2014

|cmoto Moolclpol Je 5lotto
CkAMLN1C DL LS1ADC
Art|go 23.
Cramento de Lstado
1. As opes do presenLe oramenLo munlclpal, no que aLlne a perceo de recelLas provlndas do
CramenLo Ceral de LsLado para 2013 (CL), enconLram-se naLuralmenLe condlclonadas as
correspondenLes Lransfernclas prevlsLas no mesmo para o Munlclplo de SlnLra, bem como o
evenLual oramenLo reLlflcaLlvo, revlses e alLeraes do CL.

2. As despesas consLanLes do presenLe oramenLo munlclpal enconLram-se condlclonadas as recelLas
efeLlvamenLe arrecadadas nos Lermos do numero anLerlor, bem como da efeLlva perceo de recelLas
prprlas.


LMkLSAS MUNICIAIS
Art|go 24.
Lmpresas Mun|c|pa|s
Cs prlnclplos esLruLuranLes do presenLe oramenLo munlclpal vlnculam, quanLo a resLrles e efeLlvao
de despesa, em observncla dos poderes de LuLela e superlnLendncla, as empresas munlclpals.


DISCSILS IINAIS
Art|go 2S.
Informao I|nance|ra atr|mon|a|
1. MensalmenLe o uAl dever apresenLar:
a) 8elaLrlo sobre a evoluo da slLuao de 1esourarla,
b) lnformao sobre a execuo oramenLal, prevlamenLe aprovado pelo resldenLe da Cmara.

2. 1rlmesLralmenLe, submeLer ao resldenLe da Cmara, relaLrlo com a evoluo dos prlnclpals
lndlcadores econmlco-flnancelros.




CkAMLN1C L GkANDLS CLS DC LANC 2014

|cmoto Moolclpol Je 5lotto
Art|go 26.
Dv|das sobre a Lxecuo do Cramento
As duvldas susclLadas na execuo do CramenLo e na apllcao desLe normaLlvo sero esclarecldas por
despacho do resldenLe da Cmara ou do vereador com compeLncla delegada em maLerla flnancelra.

Art|go 27.
V|gnc|a do Cramento
C CramenLo, as Crandes Cpes do lano e as normas 8egulamenLadoras da Lxecuo CramenLal
vlgoraro, aps a aprovao em Assemblela Munlclpal, a parLlr de 01/01/2014.






















OkAMLN1O MUN| C| IAl
2014
CkAMLN1C L GkANDLS CLS DC LANC 2014

|cmoto Moolclpol Je 5lotto
III - CkAMLN1C

Cs documenLos prevlslonals de 2014 do Munlclplo de SlnLra, consLlLuldos pelo CramenLo e Crandes
Cpes do lano (CC), elaborados nos Lermos da Lel das llnanas Locals e do lano Cflclal de
ConLabllldade das AuLarqulas Locals (CCAL), apresenLam uma esLlmaLlva de despesa de 132 mllhes
euros.

ComparaLlvamenLe com o ano anLerlor, verlflca-se uma reduo na ordem dos 10, resulLado de um novo
a[usLamenLo ao nlvel da recelLa efeLlva esperada, Lendo em conLa os corLes oramenLals prevlsLos nas
Lransfernclas do LsLado. Lm Lermos de recelLa prprla, as prevlses para lmposLos dlreLos foram revlsLas
em balxa, nomeadamenLe em Lermos do lMl.

kLCLI1A Va|or DLSLSA Va|or
PeceItas Correntes 138.532.134 1,14X 0espesas Correntes 118.831.550 78,18X
mpostos dIretos 76.157.000 54,97
0espesas com pessoal
42.851.850 28,19
mpostos IndIrectos 5.41J.2J7 J,91
AquIsIo de bens e servIos
J8.20J.1J0 25,1J
Taxas, multas e outras penalIdades J.J2J.600 2,40
Juros e outros encargos
2.588.510 1,70
FendImentos de proprIedade 5.742.622 4,15
TransferncIas correntes
17.251.J20 11,J5
TransferncIas correntes 46.099.775 JJ,28
SubsidIos
16.899.220 11,12
7endas de bens e servIos correntes 1.75J.900 1,27
Dutras despesas correntes
1.0J7.520 0,68
Dutras receItas correntes 42.000 0,0J
0espesas de CapItaI 33.168.450 21,82X
PeceItas de CapItaI 13.467.866 8,86X AquIsIo de bens de capItal 18.62J.550 12,25
7enda de bens de InvestImento 200.000 1,49 TransferncIas de capItal 2.677.070 1,76
TransferncIas de capItal 4.444.866 JJ,00 PassIvos fInanceIros 11.867.8J0 7,81
PassIvos fInanceIros
6.000.000 44,55
Dutras receItas de capItal 72J.000 5,J7
FeposIes no abatIdas nos pagamentos 2.100.000 15,59
TDTAL 152.000.000 100,00X TDTAL 152.000.000 100,00X


Lm 2014 prev-se que a despesa de funclonamenLo, lnclulndo amorLlzaes de empresLlmos, conslderada
ao nlvel do oramenLo, aLln[a os 73,6 mllhes de euros, menos 13 ponLos percenLuals que o valor corrlgldo
do exerclclo de 2013, refleLlndo um a[usLamenLo malor que o valor global de 10. A reduo desLa
despesa flxa e por um lado o resulLado das lmposles legals prevlsLas ao nlvel do CramenLo de LsLado de
2014, mas Lambem de um esforo acrescldo de reduo da despesa correnLe, face as expeLaLlvas em balxa
da recelLa, a qual exclulndo o efelLo das prlnclpals despesas flxas (venclmenLos, amorLlzao de
empresLlmos e encargos de cobrana de recelLa) desce cerca de 13.
CkAMLN1C L GkANDLS CLS DC LANC 2014

|cmoto Moolclpol Je 5lotto
nas grandes opes do plano a despesa esLlmada aLlnge os 78,4 mllhes de euros, menos 13 ponLos
percenLuals que o valor corrlgldo do exerclclo de 2013. Apesar desLa reduo da despesa do plano,
sobreLudo ao nlvel dos encargos correnLes, as orlenLaes esLraLeglcas para o prxlmo clclo oramenLal
deLermlnaram um reforo das funes da rea soclal, as quals apresenLam um nlvel de doLao superlor a
do oramenLo corrlgldo de 2013, na ordem de um mllho de euros.

C esforo acrescldo de conLeno de despesa correnLe sollclLado nas orlenLaes esLraLeglcas a Lodas as
unldades orgnlcas, asslm como ao unlverso empresarlal local desLe Munlclplo, permlLlu crlar um
oramenLo que apesar dos corLes ao nlvel da recelLa se espera slldo em Lermos de conLrolo da execuo
oramenLal e do prazo medlo de pagamenLos e, desLa forma cumprlr a Lel dos Compromlssos e
agamenLos em ALraso (LCA), asslm como as lmposles do CramenLo de LsLado de 2014, que conLlnua
a esLabelecer crlLerlos de reduo slsLemLlca do nlvel de endlvldamenLo das AuLarqulas.





















OkAMLN1O - kL8UMO
2014
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GkANDL8 OIL8 DO IlANO
2014
CkAMLN1C L GkANDLS CLS DC LANC 2014

|cmoto Moolclpol Je 5lotto
IV - GkANDLS CLS DC LANC

I AMk 1C1AL
1. Iunes Gera|s 1.317.990 6.436.710 7.7S4.700
11. Serv|os Gera|s de Adm|n|strao b||ca 1.308.990 4.911.710 6.220.700
11.11 8acl onal l zao dos servl os 308.330 3.707.090 4.013.440
11.12 ApeLrechamenLo dos servl os 932.710 806.020 1.738.730
11.13 Comunl cao e l magem 67.930 398.600 466.330
12. Segurana e Crdem b||ca 9.000 1.S2S.000 1.S34.000
12.1 roLeco Cl vl l 2.000 1.486.000 1.488.000
12.2 ol lcl a Munl cl pal 7.000 39.000 46.000
2. Iunes Soc|a|s 10.272.860 41.2S1.490 S1.S24.3S0
21. Lducao S.12S.820 13.689.060 18.814.880
21.1 Lnsl no no s uperl or 3.100.820 9.719.630 14.820.470
21.2 Servl os auxl l l ares de ens l no 23.000 3.969.410 3.994.410
22. Sade 396.170 161.780 SS7.9S0
22.1 Servl os l ndl vl dual s de Saude 230.000 0 230.000
22.2 Saude - Medl co veLerl nrl a 146.170 161.780 307.930
23. Aco Soc|a| 280.200 2.829.670 3.109.870
23.21 lnfncl a 207.000 2.300 209.300
23.22 1ercel ra ldade 0 72.310 72.310
23.23 uefl cl ncl a 23.000 8.370 31.370
23.24 Ml norl as eLnl cas 0 93.090 93.090
23.23 CuLras l nLervenes 30.200 2.633.200 2.703.400
24. nab|tao e Serv|os Co|ect|vos 4.213.090 20.160.130 24.373.220
24.1 Pabl Lao 739.790 417.330 1.137.120
24.21 l aneamenLo urbanls Ll co 198.180 0 198.180
24.22 urbanl zao 1.193.000 331.300 1.346.300
24.23 8equal l fl cao urbana 848.310 107.390 933.700
24.3 SaneamenLo 0 3.337.300 3.337.300
24.3 8eslduos sl l dos 0 12.331.320 12.331.320
24.61 Ambl enLe 33.130 603.760 638.910
24.62 arques e [ardl ns 1.198.660 389.330 1.787.990
2S. Serv|os Cu|tura|s, kecreat|vos e ke||g|osos 2S7.S80 4.410.8S0 4.668.430
23.11 aLrl mnl o hl sLrl o-cul Lural 39.390 1.334.960 1.614.330
23.12 Anl mao cul Lural 0 738.470 738.470
23.21 uesporLo e Lempos l l vres 170.190 2.040.180 2.210.370
23.22 !uvenLude 0 33.910 33.910
23.31 Ceml Lerl os 28.000 3.330 31.330
3. Iunes Lconm|cas 8.361.2S0 1.673.130 10.034.380
32. Indstr|a e Lnerg|a 1.093.760 278.S80 1.372.340
32.2 ll uml nao publ l ca 1.093.760 278.380 1.372.340
33. 1ransportes e Comun|caes S.841.210 1.10S.480 6.946.690
33.11 8ede vl rl a e LransporLes 3.841.210 1.103.480 6.946.690
34. Comrc|o e 1ur|smo 1.426.280 289.070 1.71S.3S0
34.1 Mercados e lel ras 1.423.280 101.690 1.326.970
34.2 1url smo 1.000 147.380 148.380
34.3 Comercl o 0 40.000 40.000
4. Cutras Iunes 0 9.136.000 9.136.000
4.42 1ransfernc|as entre Adm|n|straes 0 9.136.000 9.136.000
4.42 1rans ferncl as enLre Adml nl sLraes 0 9.136.000 9.136.000
19.9S2.100 S8.497.330 78.449.430
LS1kU1UkA IUNCICNAL
1C1AL

IlANO IlUk| ANUAl DL
| NVL81| MLN1O8
2014




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2
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4
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1
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3
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D
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it

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c
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d
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2
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9
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1
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N

2
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M
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n
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m

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m
p
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s
t
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p
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m
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b
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2
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N

1
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4
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B
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0
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F
in
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P
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c
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n
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2
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6
1
5
4
1
2
3
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2
4
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0
6
N

4
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9
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9
1

C
G
D
F
in
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p
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je
c
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s

I
n
v
e
s
t
im
e
n
t
o
:

E
s
c
o
la
s

e

C
o
m
p
le
x
o

F
it
a
r
e
s
2
5
-
0
2
-
1
0
0
5
-
0
3
-
1
0
1
5
0
3
7
9
/
1
0
2
6
-
0
7
-
2
0
1
0
N

2
6
.
6
0
6
.
6
2
9
,
0
0

1
9
.
8
5
6
.
6
2
9
,
0
0
2
,
1
9
7
0
%
1
5
.
9
0
5
.
7
8
8
,
0
2

1
4
.
6
3
2
.
8
5
2
,
0
0

I
N
H
C
o
n
s
t
r
u

o

F
o
g
o
s

h
a
b
it
a
c
io
n
a
is


R
io

d
e

M
o
u
r
o

1
8
-
0
9
-
8
7
0
6
-
0
1
-
8
8
2
5
2
2
9
8
6
5
5
2
3
-
1
2
-
8
7
I


(
a
r
t
.
2
1

D
L

n

1
6
3
/
9
3

d
e

0
7
/
0
5
)

7
8
8
.
7
3
8
,
2
4

7
8
8
.
7
3
8
,
2
4
1
0
,
5
0
0
0
%
1
4
2
.
4
4
3
,
3
7

8
5
.
7
6
1
,
3
8

B
P
I

-

C
a
c

m

P
o
lis
C
a
c

m

P
o
lis
2
2
-
0
6
-
1
1
3
1
-
1
2
-
1
0
1
5
1
6
2
7
/
2
0
1
1
2
9
-
0
9
-
1
1
D
e
s
p
a
c
h
o
s

M
in
is
t

r
io

F
in
a
n

a
s

d
e

2
1
/
1
0
/
2
0
0
9
,

1
0
/
0
9
/
2
0
1
0
,

0
5
/
0
8
/
2
0
1
1

e

2
1
/
0
9
/
2
0
1
1

3
0
.
8
0
8
.
6
4
7
,
4
1

3
0
.
8
0
8
.
6
4
7
,
4
1
5
,
2
6
5
0
%
3
0
.
8
0
8
.
6
4
7
,
4
1

2
8
.
2
4
1
.
2
5
4
,
1
1

T
O
T
A
L