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MENSAGEM AO PROJETO DE LEI Nº 014/2024
Machados (PE), 02 de outubro de 2024.
Senhor Presidente,
Senhores Vereadores da Câmara Municipal de Machados
Temos a elevada honra de submeter à apreciação dessa Augusta Câmara Municipal a
proposta Orçamentária para o exercício de 2025, que estima a Receita e Fixa a Despesa em R$
86.081.300,00 (oitenta e seis milhões, oitenta e um mil e trezentos reais), constitutiva dos
recursos da Administração Direta e Indireta do Município, revestindo-se o mesmo das exigências
legais em vigor, principalmente a Constituição Federal, Promulgada em 05 de outubro de 1988,
em consonância com as diretrizes emanadas dos Governos Federal e Estadual, consideradas as
prioridades estabelecidas pela atual Administração.
De início, achamos de justiça ressaltar um fato que se nos afigura bastante significativo e
revelador do esforço realizado pela atual Administração, desde seu início, para a consolidação
do desenvolvimento da cidade em seus aspectos sociais, econômicos e urbanísticos que se
reflitam na elevação progressiva da arrecadação municipal.
Os limitados recursos financeiros de que dispõe o Município, exigem do Poder Executivo
uma permanente atividade de elaborar programas e projetos especiais para obter financiamento
junto à União, Estado, Superintendências Regionais e Instituições Financeiras do País, visando
promover o Crescimento e o Desenvolvimento do nosso Município.
Queremos ressaltar a significação da Proposta Orçamentária, com um documento que ao
ser aprovado, ganhe significado legal para não somente sintonizar o poder de manipulação das
Finanças do Município nas mãos do Executivo, mas sobretudo permitir um alicerce planificado
em que a Administração possa afirmar para cumprir com serenidade as suas atribuições, Y
Av. Major João Marques de Oliveira, 223 - Centro - Machados - PE - Fone: (81) 3649-1156 /1158/1552
CEP: 55740-000 - CNPJ: 11.097.375/0001-38 - e-mail: prefeituraçimachados.pe.gov.br
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promovendo o bem comum, finalidade maior do Governo Municipal.
Estamos certos, Senhor Presidente, Senhores Vereadores, que nossos propósitos estão
coerentes com as necessidades do Município que os Senhores conhecem e almejam satisfazê-
las.
Neste ensejo, renovamos as Vossas Excelências, os elevados protestos de consideração
e estima.
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JUAREZ RODRIGUES FERNANDES
Preito Municipal
Av. Major João Marques de Oliveira, 223 - Centro - Machados - PE - Fone: (81) 3649-1156 /1158/1552
CEP: 55740-000 - CNPJ: 11.097.375/0001-38 - e-mail: prefelituraçômachados.pe.gov.br
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PROJETO DE LEI Nº 014/2024.
EMENTA: Estima a Receita e Fixa a Despesa do
Município de Machados para o exercício financeiro de
2025 (LOA 2025).
O PREFEITO DO MUNICÍPIO DE MACHADOS DO ESTADO DE PERNAMBUCO, no uso de suas
atribuições conferidas pela Constituição do Estado de Pernambuco e Lei Orgânica Local submete
à Câmara Municipal de Machados o seguinte projeto de lei:
Art. 1º Esta Lei estima a Receita e fixa a Despesa do Município de Machados para o exercício
financeiro de 2025, compreendendo o Orçamento Fiscal referente aos Poderes Legislativo e
Executivo Municipais, seus órgãos da Administração Direta e Entidades Supervisionadas, inclusive
os Fundos instituídos pelo Poder Público Municipal.
Art. 22 O Orçamento Fiscal do Município para o exercício financeiro de 2025, a que se refere
o art. 12, composto pelas Receitas e Despesas do Tesouro Municipal e de Outras Fontes das
Entidades Supervisionadas, inclusive fundos instituídos pelo Poder Público, estima a Receita
86.081.300,00 (oitenta e seis milhões, oitenta e um mil e trezentos reais).
Art. 3º A Receita será realizada mediante a arrecadação de Tributos, Contribuições,
Transferências e outras Receitas Correntes e de Capital, na forma da Legislação em vigor e das
especificações nos anexos desta lei, de acordo com a seguinte discriminação:
RECEITA VALOR
Receitas Correntes. 79.284.300,00
Impostos, Taxas e Contribuições de Melhoria 1.525.000,00
Contribuições 1.981.000,00
Receita Patrimonial 889.200,00
| Receita de Serviços 13.000,00
Transferências Correntes 74.810.100,00
Outras Receitas Correntes 66.000,00
Receitas Correntes. (Intra-Orçamentária) 5.670.000,00
Contribuições (Intra-Orçamentária) 5.670.000,00
Déficit 63.000,00
TOTAL 85.591.300
Superávit do Orçamento Corrente | E 4.163.000,00
Receitas de Capital E E 1.127.000,00
Alienação de Bens 10.000,00
Av. Major João Marques de Oliveira, 223 - Centro - Machados - PE - Fone: (81) 3649-1156 /1158/1552
CEP: 55740-000 - CNPJ: 11 097 375/0001-38 - e-mail: nrefeiturafimachados ne gov br
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[1] PREFEITURA DE nd
TRABALHANDO PARA O POVO
Av. Major João Marques de Oliveira, 223 - Centro - Machados - PE - Fone: (81) 3649-1156 [1158/1552
CEP: 55740-000 - CNPJ: 11.097. 375/0001-38 - e-mail: nrefeituradimachados ne gov hr
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[58] Transferências de Capital 1.117.000,00 |
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[) TOTAL 5.290.000,00
[5] Receitas Correntes 84.954.300,00
Receitas de Capital 1.127.000,00
1)
(4)
o TOTAL 84.081.300,00 |
[)
[) Fontes de recursos:
o Código Descrição Valor
o 500.1000 Recursos não vinculados 48.283.000,00
Transferências do FUNDEB - Impostos e
[a] 548.1030 Transferências de Impostos - 30% 3+660:000,00
o 540.1070 Transferências do FUNDEB - 70% - Impostos e 8.585.000,00
. Transferências de Impostos To
) 541.1030 Transferências do FUNDEB - Complementação da 450.000,00
o) União - VAAF - 30%
Transferências do FUNDEB - 70% -
º aaa: 1040 Complementação da União - VAAF 4:05 0,:000:00
) Transferências do FUNDEB - Complementação da
o 542.1030 União - VAAT -30% 900.000,00
Transferências do FUNDEB - 70% -
o 542.1070 Complementação da União - VAAT 2:100:000,00
[] 543.0000 Transferências do FUNDEB - Complementação da 500.000,00
: União - VAAR co
E 550.0000 Transferência do Salário-Educação 710.000,00
Transferências de Recursos do FNDE Referentes
e 351:0000 ao Programa Dinheiro Direto na Escola (PDDE) 5:000,00
Transferências de Recursos do FNDE Referentes
.
pa 552.0000 ao Programa Nacional de Alimentação Escolar 300.000,00
(PNAE)
1) Transferências de Recursos do FNDE Referentes
o 553.0000 ao Programa Nacional de Apoio ao Transporte 200.000,00
Escolar (PNATE)
[1] 569.0000 Outras Transferências de Recursos do FNDE L 100.000,00
[5] Transferências do Governo Federal referentes a
o 570 Convênios e outros Repasses vinculados à 29.000,00
Educação
[) Transferências do Estado referentes a Convênios e
5) e outros Repasses vinculados à Educação 558/80 0,80
o Transferências de Recursos dos Estados para 1.000,00
) 246 | programas de educação
0) 599 Outros Recursos Vinculados à Educação 1.000,00
5) Transferências Fundo a Fundo de Recursos do SUS
provenientes do Governo Federal - Bloco de
) 600.0000 Manutenção das Ações e Serviços Públicos de 6.283.000,00
0) Saúde
D Transferências Fundo a Fundo de Recursos do SUS
provenientes do Governo Federal - Bloco de
0) 601.000 Estruturação da Rede de Serviços Públicos de 150.000,00
Saúde
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604
Transferências provenientes do Governo Federal
destinadas ao vencimento dos agentes
comunitários de saúde e dos agentes de combate
às endemias
1.400.000,00
605
Assistência financeira da União destinada à
complementação ao pagamento dos pisos
salariais para profissionais da enfermagem
1.000.000,00
621.0000
Transferências Fundo a Fundo de Recursos do SUS
provenientes do Governo Estadual
70.000,00
660.0000
Transferência de Recursos do Fundo Nacional de
Assistência Social - FNAS
646.000,00
1
661
Transferência de Recursos dos Fundos Estaduais
de Assistência Social
302.000,00
700.0000
Outras Transferências de Convênios ou Repasses
da União
100.000,00
701.0000
Outras Transferências de Convênios ou Repasses
dos Estados
60.000,00
706.3110
Transferência Especial da União - Emendas
Parlamentares Individuais
500.000,00
715
Transferências Destinadas ao Setor Cultural - LC
nº 195/2022 - Art. 5º - Audiovisual
30.000,00
716
Transferências Destinadas ao Setor cultural - LC nº
195/2022 - Art. 8º - Demais Setores da Cultura
10.000,00
800.0000
Recursos vinculados ao RPPS - Fundo em
Capitalização (Plano Previdenciário)
8.000.000,00
802
Recursos vinculados ao RPPS - Taxa de
Administração
0,00
Art. 4º A Despesa será realizada de modo a atender aos encargos do Município, com a
manutenção dos Serviços Públicos, Transferências e Despesas de Capital, nas especificações dos
Programas, Projetos e Atividades, dimensionada nos anexos e de acordo com o seguinte
desdobramento:
DESPESA VALOR
Despesas Correntes 79.921.300,00
Pessoal e Encargos Sociais 43.669.750,01
Juros e Encargos da Dívida 4.000,00
Outras Despesas Correntes
36.247.549,99
Superávit 0,00
TOTAL 79.921.300,00
Déficit do Orçamento Corrente 0,00
[ Despesas de Capital 5.290.000,00
Investimentos
3.485.000,00
x
Av. Major João Marques de Oliveira, 223 - Centro - Machados - PE - Fone: (81) 3649-1156 /1158/1552
CEP: 55740-000 - CNPJ: 11.097.375/0001-38 - e-mail: nrefeituradimachados .ne.aov.br
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Inversões Financeiras [ 5.000,00
Amortização da Divida 1800.000,00
TOTAL 5.290.000,00
Despesas Correntes 79.921.300,00
Despesas de Capital 5.290.000,00
Reserva de Contingência 870.000,00
TOTAL 86.081.300,00
CÓDIGO DESCRIÇÃO FISCAL SEGURIDADE TOTAL
01.010 CORPO DELIBERATIVO E SECRETARIA 3.864.250,01 3.864.250,01
DA CÂMARA MUNICIPAL
02.001 FUNDO DE DESENVOLVIMENTO 99.000,00 | 99.000,00
MUNICIPAL (FEM)
02010 | GABINETE DO PREFEITO 1.812.000,00 1.812.000,00
02.020 SECRETARIA DE ADMINISTRAÇÃO E 9.279.749,99 9.279.749,99
FINANÇAS
02.030 FUNDO MUNICIPAL DE EDUCAÇÃO 23.981.300,00 23.981.300,00
02.031 SECRETARIA DE EDUCAÇÃO 5.667.000,00 5.667.000,00
02.060 SECRETARIA DE INFRAESTURUTURA 5.249.000,00 5.249.000,00
02.070 SECRETARIA DE AGRICULTURA 1.138.500,00 1.138.500,00
02.080 SECRETARIA DE CULTURA, TURISMO 1.795.000,00 1.795.000,00
E JUVENTUDE
02.090 SECRETARIA DE MEIO AMBIENTE 476.000,00 476.000,00
02.100 SECRETARIA DE ESPORTES 336.000,00 336.000,00
03.010 FUNDO MUNICIPAL DOS DIREITOS 300.000,00 300.000,00
03.011 FU IPAL DE ASSISTÊNCIA 3.000.000,00 3.000.000,00
SOCIAL
03.012 FUNDO MUNICIPAL DE SAÚDE 21.033.000 | 21..033.000,00
03.013 REGIME PRÓPRIO DE PREVIDÊNCIA 406.000,00 | 7.595.000,00 8.000.000,00
DE MACHADOS
03.014 FUNDO MUNICIPAL DE DIREITOS DA 50.000,00 50.000,00
PESSOA IDOSA-FMDPI
TOTAL 54.103.300,00 31.978.000 | 86.081.300,00
Art. 5º A Reserva de Contingência fica fixada no valor de R$ 870.000,00 (oitocentos e
setenta mil reais), constituída exclusivamente com recursos do orçamento fiscal, destinado ao
atendimento de passivos contingentes e outros riscos e eventos fiscais.
Art. 6º Fica o Poder Executivo autorizado, durante o exercício de 2025, nos termos do art.
43 da Lei Federal 4.320/1964 e da Lei de Diretrizes Orçamentárias — LDO para o exercício de 2025,
a:
| - Abrir créditos suplementares, mediante ato próprio do Poder Executivo, na forma do que
dispõem os artigos 7º e 40 a 43, da Lei Federal nº 4.320, de 1964, com a finalidade de atender a
Av. Major João Marques de Oliveira, 223 - Centro - Machados - PE - Fone: (81) 3649-1156 [1158/1552
CEP: 55740-000 - CNPJ: 11.097.375/0001-38 - e-mail: nrefeituradômachados ne gov br
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insuficiências de dotações dos grupos de despesa de cada projeto, atividade ou operação especial
constantes na Lei Orçamentária Anual do exercício de 2025 e de créditos adicionais;
Il - Realizar operações de crédito para atender à insuficiência de caixa ou para fins de realização
de investimentos em infraestrutura;
Ill - dar, como garantia das operações de crédito de que trata o inciso anterior, a receita
proveniente da participação do Município no produto da arrecadação do Imposto sobre Operações
Relativas à Circulação de Mercadorias e sobre Prestações de Serviços de Transporte Interestadual
e Intermunicipal e de Comunicação (ICMS) e/ou das cotas do Fundo de Participação dos Municípios
(FPM) que couberem ao Município de Machados, para amortizações dessas operações e de seus
encargos financeiros, observada a legislação aplicável.
Art. 7º As alterações orçamentárias que não modifiquem o valor orçado para os programas
constando os projetos, as atividades e as operações especiais, e respectivas sub ações, não são
consideradas créditos adicionais, sendo realizadas diretamente no sistema informatizado da
execução orçamentária do Município de Machados.
$1º. Constituem objeto das alterações referidas no caput deste artigo as categorias
econômicas, os grupos de natureza de despesa, as modalidades e as fontes de recursos dos
projetos, das atividades e das operações especiais, e respectivas sub ações, constantes da Lei
Orçamentária 2025 e dos créditos adicionais.
8 2º. As modificações a que se refere o 81º poderão compreender também a inclusão de
categoria econômica, grupo de despesa, modalidade e fonte de recurso não previstos nos projetos,
nas atividades, nas operações especiais e nas sub ações, observado o disposto no caput deste
artigo.
Art. 8º Considera-se crédito adicional especial a inclusão de novos projetos, atividades e
operações especiais na Lei Orçamentária Anual e na Lei do Plano Plurianual, estando sua abertura
Tí
Av. Major João Marques de Oliveira, 223 - Centro - Machados - PE - Fone: (81) 3649-1156 /1158/1552
CEP: 55740-000 - CNPJ: 11.097.375/0001-38 - e-mail: nrefeituradimachados ne gov.br
condicionada à autorização do Poder Legislativo em lei específica.
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Art. 9º As fontes dos recursos destinados à abertura de créditos suplementares,
especificadas no art. 43 da Lei Federal nº 4.320, de 1964, desde que não comprometidos, serão as
seguintes:
|- O superávit financeiro até o limite apurado em balanço patrimonial do exercício anterior;
Il- Os provenientes de excesso de arrecadação, até o limite da apuração, deduzidos a importância
dos créditos extraordinários abertos no exercício;
Il - Os resultantes de anulação parcial ou total de dotações orçamentárias no percentual 25%
(vinte e cinco por cento), conforme autorizado no art. 48 da Lei de Diretrizes Orçamentárias-LDO
2025;
IV - O produto de operações de crédito autorizadas, em forma que juridicamente possibilite ao
poder executivo realizá-las.
Parágrafo Primeiro: Para abertura de créditos suplementares com recursos de anulação total ou
parcial de dotações orçamentárias destinadas a suprir insuficiências de dotações relativas à
pessoal, encargos sociais, dívida pública, saúde, assistência social, defesa civil, epidemias,
pandemias e catástrofes, não será onerado o limite autorizado no inciso Ill deste artigo.
Art. 10º As receitas arrecadadas a maior do que o previsto no orçamento resultantes de
convênios, acordos, ajustes ou instrumentos congêneres celebrados e aquelas provenientes de
transferências especiais da união ou do estado serão consideradas excesso de arrecadação, e
utilizadas como fonte de recursos para abertura de crédito suplementar até o limite do excesso
apurado.
Art. 11º Os créditos especiais e extraordinários, autorizados nos últimos quatro meses do
exercício financeiro de 2024, ao serem reabertos, serão reclassificados em conformidade com a
classificação adotada na presente Lei.
Art.12º Os créditos adicionais extraordinários serão considerados abertos mediante
decreto do Chefe do Poder Executivo e comunicados ao Poder Legislativo, nos termos do art. 44,
da Lei Federal 4.320, de 1964. 7
Av. Major João Marques de Oliveira, 223 - Centro - Machados - PE - Fone: (81) 3649-1156 1158/1552
CEP: 55740-000 - CNPJ: 11.097.375/0001-38 - e-mail: nrefeituradômachados ne gov hr
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Art. 13º O Poder Executivo poderá transpor, remanejar, transferir ou utilizar, total ou
parcialmente, as dotações orçamentárias aprovadas na Lei Orçamentária de 2025 e em créditos
adicionais, em decorrência da extinção, transformação, incorporação ou desmembramento de
órgãos e entidades, bem como de alterações de suas competências ou atribuições, mantida a
estrutura programática, expressa por categoria de programação, metas e objetivos, assim como o
respectivo detalhamento por esfera orçamentária, grupos de natureza de despesa, fontes de
recursos e modalidade de aplicação.
Art. 14º As unidades responsáveis pela execução dos créditos orçamentários aprovados
processarão o empenhamento da despesa, observados os limites fixados para cada grupo de
despesa, modalidade de aplicação e fonte de recursos, especificando o elemento de despesa.
Art. 15º Na hipótese de não utilização da Reserva de Contingência nos fins previstos no art.
58, inciso Ill, alínea b, da Lei Complementar Federal nº 101, de 4 de maio de 2000, até 30 de junho
de 2025, a dotação correspondente poderá ser anulada para abertura de créditos adicionais, na
forma da autorização constante da Lei Orçamentária.
Art. 16º O Poder Executivo estabelecerá normas para a realização da despesa, inclusive a
programação financeira para o exercício de 2025, onde fixará as medidas necessárias a manter os
dispêndios compatíveis com a arrecadação da receita, a fim de obter o equilíbrio financeiro
preconizado pela legislação específica.
Art. 17º O Orçamento Anual, objeto desta Lei, atende ao estabelecido na Lei de Diretrizes
Orçamentárias para o exercício financeiro de 2025, da Lei Orgânica do Município, e, no que couber,
o artigo 124, inciso Il, da Constituição Estadual, com a redação dada pela Emenda Constitucional
nº 31, de 2 de julho de 2008, e nos artigos 165 a 167, da Constituição Federal, bem como a Lei de
Responsabilidade Fiscal (Lei Complementar Federal nº 101, de 2000).
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8 1º. Integram a presente Lei, sob a forma de Anexo - Orçamento Fiscal 2025, resumos,
quadros, demonstrativos, especificações, descrições e programa de trabalho, os quais em seu
conjunto atendem ao disposto no caput.
Art. 18º O Chefe do Poder Executivo, no âmbito deste poder, adotará parâmetros para
utilização das dotações, de forma a compatibilizar a realização de despesas à efetiva arrecadação
das receitas e para garantir as metas de resultado estabelecidas na Lei de Diretrizes
Orçamentárias, consoante legislação específica.
8 1º Poderão ser designadas como unidades gestoras de créditos orçamentários, por ato
do Chefe do Executivo, unidades administrativas subordinadas ao mesmo órgão, com as
atribuições de movimentar dotações consignadas às unidades orçamentárias, conforme
disposições do parágrafo único do art. 14 e do art. 66 da Lei Federal nº 4.320/1964.
8 2º Os compromissos assumidos pelas unidades orçamentárias e fundos, deverão se
limitar aos recursos orçamentários disponibilizados, priorizando à aplicação em despesas
obrigatórias de natureza continuada.
8 3º Para efeito do disposto no art. 9º da Lei Complementar no 101, de 4 de maio de 2000,
havendo contingenciamento deverão ser preservadas, prioritariamente, as dotações das áreas de
educação, saúde e assistência social.
8 4º O Poder Executivo estabelecerá programação Financeira, onde fixará as medidas
necessárias para manter os dispêndios compatíveis com as receitas a fim de obter o equilíbrio
financeiro.
$ 5º Decreto Executivo estabelecerá a programação financeira e o cronograma de
desembolso, consoante art. 80 da Lei Complementar no 101/2000.
Art. 19º A presente Lei vigorará durante o exercício de 2025, contando-se seus efeitos a
partir de 1º de janeiro de 2025.
Machados (PE), 02 de outubro de 2024.
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