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Projeto de LEI nº _____, de 14 de abril de 2023
Dispõe sobre as diretrizes para a elaboração da
Lei Orçamentária Anual referente ao exercício
financeiro de 2024 e dá outras providências.
O povo do Município de Alfenas, por seus representantes na Câmara Municipal aprovou
e eu, Prefeito, sanciono a seguinte lei:
CAPÍTULO I
DAS DISPOSIÇÕES PRELIMINARES
Art. 1º São estabelecidas, em cumprimento ao disposto no artigo 165, §2º, da Constituição
Federal, e na Lei Complementar nº 101, de 4 de maio de 2000, as diretrizes para a elaboração da
Lei Orçamentária Anual referente ao exercício financeiro de 2024, compreendendo:
I – as metas e prioridades da administração pública municipal;
II – orientações básicas para elaboração da lei orçamentária anual;
III – disposições sobre a política de pessoal e serviços extraordinários;
IV – disposições sobre a receita e alterações na legislação tributária do Município;
V – equilíbrio entre receitas e despesas;
VI – critérios e formas de limitação de empenho;
VII – normas relativas ao controle de custos e a avaliação dos resultados dos programas
financiados com recursos dos orçamentos;
VIII – condições e exigências para transferências de recursos a entidades públicas e
privadas;
IX – autorização para o Município auxiliar o custeio de despesas atribuídas a outros entes
da federação;
X – parâmetros para a elaboração da programação financeira e do cronograma mensal de
desembolso;
XI – definição de critérios para início de novos projetos;
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XII – definição das despesas consideradas irrelevantes;
XIII – incentivo à participação popular; e
XIV – disposições gerais.
CAPÍTULO II
DAS METAS E PRIORIDADES DA ADMINISTRAÇÃO PÚBLICA MUNICIPAL
Art. 2º Em consonância com o disposto no artigo 165, § 2º, da Constituição Federal de
1988, as metas e as prioridades para o exercício financeiro de 2024, especificadas de acordo com
os programas e ações estabelecidos no Plano Plurianual relativo ao período de 2022–2025, são as
constantes no Anexo de Metas e Prioridades que integra esta Lei, as quais terão precedência na
alocação de recursos na lei orçamentária de 2023 e na sua execução, não se constituindo, todavia,
em limite à programação das despesas.
§1º O projeto de lei orçamentária para 2024 deverá ser elaborado em consonância com as
metas e prioridades estabelecidas na forma do caput.
§2º O projeto de lei orçamentária para 2024 conterá o demonstrativo da observância das
metas e prioridades estabelecidas na forma do caput.
CAPÍTULO III
DAS ORIENTAÇÕES BÁSICAS PARA ELABORAÇÃO DA LEI ORÇAMENTÁRIA
ANUAL
Seção I
Das Diretrizes Gerais
Art. 3º As categorias de programação de que trata esta lei serão identificadas por unidades
orçamentárias, funções, subfunções, programas, atividades, projetos, operações especiais,
categoria econômica, grupo de natureza de despesa e modalidade de aplicação, de acordo com as
codificações da Portaria SOF nº 42, de 14 de abril de 1999, da Portaria Interministerial STN/SOF
nº 163, de 4 de março de 2001 e da Lei do Plano Plurianual relativo ao período 2022–2025.
Art. 4º O orçamento fiscal discriminará a despesa, no mínimo, por elemento de despesa,
conforme determina o artigo 15 da Lei nº 4.320, de 17 de março de 1964.
Art. 5º O orçamento fiscal compreenderá a programação dos poderes do município, seus
fundos, órgãos e fundações.
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Art. 6º O projeto da Lei Orçamentária Anual a ser encaminhado pelo Poder Executivo à
Câmara Municipal será constituído de:
I – texto da lei;
II – documentos referenciados nos artigos 2º e 22 da Lei nº 4.320, de1964;
III – quadros orçamentários consolidados;
IV – anexo do orçamento fiscal, discriminando a receita e a despesa na forma definida
nesta Lei;
V – demonstrativos e documentos previstos no artigo 5º da Lei Complementar nº 101, de
2000.
Parágrafo único. Acompanharão a proposta orçamentária, além dos demonstrativos
exigidos pela legislação em vigor, definidos no caput, os seguintes demonstrativos:
I – demonstrativo da receita corrente líquida, de acordo com o artigo 2º, inciso IV, da Lei
Complementar nº 101, de 2000;
II – demonstrativo dos recursos a serem aplicados na manutenção e desenvolvimento do
ensino e no ensino fundamental, para fins do atendimento do disposto no artigo 212 da Constituição
Federal e no artigo 60 do Ato das Disposições Constitucionais Transitórias;
III – demonstrativo dos recursos a serem aplicados no Fundo de Manutenção e
Desenvolvimento do Ensino Básico e de Valorização do Magistério – FUNDEB e de Valorização
dos profissionais da educação, para fins do atendimento do art. 60 do ADCT, com as alterações
introduzidas pela Emenda Constitucional nº 53/2006 e respectiva Lei nº 11.494/2007;
IV – demonstrativo dos recursos a serem aplicados nas ações e serviços públicos de saúde,
para fins do atendimento disposto na Emenda Constitucional nº 29, de 13 de setembro de 2000;
V – demonstrativo da despesa com pessoal, para fins do atendimento do disposto no art.
169 da Constituição Federal e na Lei Complementar nº 101, de 2000.
Art. 7º A estimativa da receita e a fixação da despesa constantes do projeto de lei
orçamentária anual para 2024 serão elaboradas a valores correntes do exercício de 2023, projetados
ao exercício a que se refere.
Parágrafo único. O projeto de lei orçamentária anual atualizará a estimativa da margem
de expansão das despesas, considerando os acréscimos de receita resultantes do crescimento da
economia e da evolução de outras variáveis que implicam aumento da base de cálculo, bem como
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de alterações na legislação tributária, devendo ser garantidas, no mínimo, as metas de resultado
primário e nominal estabelecidas nesta Lei.
Art. 8º. Os valores previstos de receitas e despesas para o exercício de 2024 serão expressos
em preços correntes, observarão as normas técnicas e legais, considerarão os efeitos das alterações na
legislação, da variação do índice de preços, do crescimento econômico ou de qualquer outro fator
relevante, nos termos da Metodologia do Cálculo das Metas Anuais, constante do Anexo I desta Lei.
§1º. A previsão de receita para o exercício financeiro de 2024 será acompanhada de
demonstrativo da evolução da receita nos últimos três anos e da projeção para os dois seguintes.
§2º. A projeção da receita para os exercícios financeiros de 2022 a 2025 observará o disposto
no caput deste artigo.
§3º. Dada as incertezas para o exercício 2023, sobretudo com relação à receita primária, devido
aos impactos da TRANSIÇÃO GOVERNAMENTAL , os parâmetros econômicos utilizados
na elaboração da LDO 2023, assim como as metas e prioridades poderão ser revistas(os) e/ou
atualizados durante a elaboração da Lei Orçamentária 2023, pois os cenários econômicos sobre
os efeitos da TRANSIÇÃO estarão mais tangíveis do que o momento atual, abril de 2023, para
projetar cenários econômicos e, consequentemente, projetar o Orçamento Anual de 2024 que
será em agosto de 2023.
Art. 9º. A Lei Orçamentária conterá autorização para os Poderes Executivo e Legislativo
Municipal procederem à abertura de créditos adicionais suplementares até determinado limite, em valor
percentual, sobre os respectivos orçamentos, nos termos da Lei Federal nº 4.320, de 17 de março de
1964.
§1º - Contrair empréstimos e realizar operações de crédito por antecipação de receita, nos
limites previstos na legislação específica.
§2º. O Poder Executivo de Alfenas poderá, mediante decreto, transpor, remanejar, transferir ou
utilizar, total ou parcialmente, as dotações orçamentárias aprovadas na Lei Orçamentária de
2023 e em créditos adicionais, em decorrência da extinção, transformação, transferência,
incorporação ou desmembramento de órgãos e entidade, bem como de alterações de suas
competências ou atribuições, mantida a estrutura programática, expressa por categoria de
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programação, assim como o respectivo detalhamento por esfera orçamentária, grupos de
natureza de despesa, fontes de recursos e modalidade de aplicação, obedecido percentual para
abertura de crédito suplementar autorizado na Lei Orçamentária.
§3º. A transposição, a transferência ou o remanejamento a que se refere o §2º deste artigo, não
poderá resultar em alteração dos valores das programações aprovadas na Lei Orçamentária de
2023 ou em créditos adicionais, podendo haver, excepcionalmente, adequação da classificação
funcional.
Art. 10º. Na abertura de créditos adicionais suplementares ou especiais, quando a fonte
compensatória for o excesso de arrecadação, o cálculo de apuração será o saldo positivo das diferenças,
acumuladas mês a mês, entre a arrecadação prevista e a realizada por codificação da destinação da fonte
de recursos, considerando ainda a tendência do exercício.
Parágrafo único. Os recursos legalmente vinculados à finalidade específica serão utilizados
exclusivamente para atender ao objeto de sua vinculação, ainda que em exercício diverso
daquele em que ocorrer o ingresso.
Art. 11º. Os recursos legalmente vinculados à finalidade específica não previstos na Lei
Orçamentária Anual, oriundos de convênios e doações, poderão ser utilizados como fonte de recursos
para abertura de créditos adicionais suplementares e especiais, bem como o excesso de arrecadação
apurado ou os saldos financeiros transferidos de exercícios anteriores.
Art. 12º O Poder Legislativo encaminhará à Secretaria Municipal de Planejamento e
Gestão, até 15 de agosto de 2023, sua proposta orçamentária, para fins de consolidação do projeto
de lei orçamentária.
Art. 13º Na programação da despesa não poderão ser fixadas despesas sem que estejam
definidas as respectivas fontes de recursos, de forma a evitar o comprometimento do equilíbrio
orçamentário entre a receita e a despesa.
Art. 14° A lei orçamentária discriminará as dotações destinadas ao pagamento de
precatórios judiciais em cumprimento ao disposto no artigo 100 da Constituição Federal.
§1º Para fins de acompanhamento, controle e centralização, os órgãos da Administração
Pública Municipal submeterão os processos referentes ao pagamento de precatórios à apreciação
da Procuradoria do Município.
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§2º Os recursos alocados para os fins previstos no caput não poderão ser cancelados para
abertura de créditos adicionais com outra finalidade.
Seção II
Das Disposições Relativas à Dívida e ao Endividamento Público Municipal
Art. 15. A administração da dívida pública municipal interna e externa tem por objetivo
principal minimizar custos, reduzir o montante da dívida pública e viabilizar fontes alternativas de
recursos para o tesouro municipal.
§1º Deverão ser garantidos, na lei orçamentária anual, os recursos necessários para
pagamento da dívida.
§2º O Município, através de seus órgãos, subordinar-se-á às normas estabelecidas na
Resolução nº 40, de 21 de dezembro de 2001, do Senado Federal, que dispõe sobre os limites
globais para o montante da dívida pública consolidada e da dívida pública mobiliária, em
atendimento ao disposto no artigo 52, incisos VI e IX, da Constituição Federal.
Art. 16. Na lei orçamentária anual referente ao exercício financeiro de 2024, as despesas
com amortização, juros e demais encargos da dívida serão fixadas com base nas operações
contratadas.
Art. 17. A lei orçamentária anual poderá conter autorização para a contratação de
operações de crédito pelo Poder Executivo, as quais ficarão condicionadas ao atendimento das
normas estabelecidas na Lei Complementar nº 101, de 2000 e na Resolução nº 43, de 21 de
dezembro de 2001, do Senado Federal.
Art. 18. A lei orçamentária anual poderá conter autorização para a realização de
operações de crédito por antecipação de receita orçamentária, desde que observado o disposto no
artigo 38 da Lei Complementar nº 101, de 2000, e atendidas às exigências estabelecidas na
Resolução nº 43, de 2001, do Senado Federal.
Seção III
Da Definição do Montante e Forma de Utilização da Reserva de Contingência
Art. 19. A dotação denominada Reserva de Contingência, prevista na Lei Orçamentária para
o exercício de 2024 será de no mínimo 1% (um por cento) da Receita Corrente Líquida estimada e
poderá ser destinada ao atendimento de passivos contingentes, outros riscos e eventos fiscais
imprevistos e também como fonte compensatória de recursos para abertura de créditos adicionais.
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Parágrafo único. Os Recursos da Reserva de Contingência destinados ao atendimento de
passivos contingentes e outros riscos e eventos fiscais imprevistos, caso não se concretizem, poderão
ser utilizados por ato do Chefe do Poder Executivo, para abertura de créditos adicionais.
CAPÍTULO IV
DA POLÍTICA DE PESSOAL E DOS SERVIÇOS EXTRAORDINÁRIOS
Seção I
Das Disposições Sobre Política de Pessoal e Encargos Sociais
Art. 20. Para fins de atendimento ao disposto no artigo 169, §1º, inciso II, da Constituição
Federal, observado o inciso I do mesmo parágrafo, ficam autorizadas as concessões de quaisquer
vantagens, aumentos de remuneração, criação de cargos, empregos e funções, alterações de
estrutura de carreiras, bem como admissões ou contratações de pessoal a qualquer título, desde que
observado o disposto nos artigos 15, 16 e 17 da Lei Complementar nº 101, de 2000.
§1º Além de observar as normas do caput, no exercício financeiro de 2024 as despesas
com pessoal dos Poderes Executivo e Legislativo deverão atender as disposições contidas nos
artigos 18, 19 e 20 da Lei Complementar nº 101, de 2000.
§2º Se a despesa total com pessoal ultrapassar os limites estabelecidos no artigo 19 da Lei
Complementar nº 101, de 2000, serão adotadas as medidas de que tratam os §§ 3º e 4º do artigo
169 da Constituição Federal.
§3º Fica o Poder Executivo autorizado a abrir créditos adicionais suplementares por meio
de Decreto, que não onerarão o limite fixado para essa providência na Lei Orçamentária Anual de
2023, para promover ajustes nas dotações orçamentárias do grupo de natureza de despesa
denominado “Pessoal e Encargos Sociais” pela Portaria STN/SOF 163/2001 (e alterações
posteriores associadas).
Seção II
Da Previsão para Contratação Excepcional de Horas Extras
Art. 21. Se durante o exercício financeiro de 2024 a despesa com pessoal atingir o limite
de que trata o parágrafo único do artigo 22 da Lei Complementar nº 101, de 2000, a realização de
serviço extraordinário somente poderá ocorrer quando destinada ao atendimento de relevantes
interesses públicos que ensejem situações emergenciais de risco ou de prejuízo para a sociedade.
Parágrafo único. A autorização para a realização de serviço extraordinário para atender
as situações previstas no caput, no âmbito do Poder Executivo, é de exclusiva competência do
Prefeito Municipal, e no âmbito do Poder Legislativo, é de exclusiva competência do Presidente
da Câmara.
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Seção III
Das Disposições Sobre a Receita e Alterações na Legislação Tributária do Município
Art. 22. A estimativa da receita que constará do projeto de lei orçamentária para o
exercício de 2024, com vistas à expansão da base tributária e consequente aumento das receitas
próprias, contemplará medidas de aperfeiçoamento da administração dos tributos municipais,
dentre as quais:
I – aperfeiçoamento do sistema de formação, tramitação e julgamento dos processos
tributário-administrativos, visando à racionalização, simplificação e agilização;
II – aperfeiçoamento dos sistemas de fiscalização, cobrança e arrecadação de tributos,
objetivando a sua maior exatidão;
III – aperfeiçoamento dos processos tributário-administrativos, por meio da revisão e
racionalização das rotinas e processos, objetivando a modernização, a padronização de atividades,
a melhoria dos controles internos e a eficiência na prestação de serviços;
IV – Aplicação das penalidades fiscais como instrumento inibitório da prática de infração
da legislação tributária.
V - Fica estabelecido obrigatoriedade da execução da dotação relativa à subfunção 129,
dentro do que foi previsto no orçamento, permitindo o contingenciamento somente em caso de
frustação de receitas, no limite percentual desta frustração. Prezando assim a prioridade, na
modernização da administração tributária.
Art. 23. A estimativa da receita de que trata o artigo 18 levará em consideração,
adicionalmente, o impacto de alteração na legislação tributária, com destaque para:
I – atualização da planta genérica de valores do Município;
II – revisão, atualização ou adequação da legislação sobre o Imposto Predial e Territorial
Urbano - IPTU, suas alíquotas, forma de cálculo, condições de pagamentos, descontos e isenções,
inclusive com relação à progressividade deste imposto;
III – revisão da legislação sobre o uso do solo, com redefinição dos limites da zona urbana
municipal;
IV - revisão da legislação referente ao Imposto Sobre Serviços de Qualquer Natureza -
ISSQN;
V – revisão da legislação aplicável ao Imposto sobre Transmissão Inter Vivos de Bens
Imóveis e de Direitos Reais sobre Imóveis - ITIVI;
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VI – instituição de taxas pela utilização efetiva ou potencial de serviços públicos
específicos e divisíveis, prestados ao contribuinte ou postos à sua disposição;
VII – revisão da legislação sobre as taxas pelo exercício do poder de polícia;
VIII – revisão das isenções dos tributos municipais, para manter o interesse público e a
justiça fiscal;
IX – instituição, por lei específica, da Contribuição de Melhoria com a finalidade de
tornar exequível a sua cobrança;
X - realização de recadastramento imobiliário e mobiliário; e
XI – instituição de novos tributos ou modificação, em decorrência de alterações legais,
daqueles já instituídos.
Art. 24. O projeto de lei que conceda ou amplie incentivo ou benefício de natureza
tributária somente será aprovado se atendidas às exigências do art. 14 da Lei Complementar nº
101, de 2000.
Art. 25. Na estimativa das receitas do projeto de lei orçamentária de 2023, poderão ser
considerados os efeitos de propostas de alterações na legislação tributária que estejam em
tramitação na Câmara Municipal.
§1º Caso as alterações propostas não sejam aprovadas, ou o sejam parcialmente, de forma
a não permitir a integralização dos recursos esperados, as dotações à conta das referidas receitas
serão canceladas, mediante decreto, nos 30 (trinta) dias subsequentes à publicação da lei
orçamentária de 2023.
§2º No caso de não aprovação das propostas de alteração previstas no caput, poderá ser
efetuada a substituição das fontes condicionadas pelo superávit financeiro apurado em balanço
patrimonial do exercício financeiro anterior, antes do cancelamento previsto no §1º deste artigo.
CAPÍTULO V
DO EQUILÍBRIO ENTRE RECEITAS E DESPESAS
Art. 26. A elaboração do projeto, a aprovação e a execução da lei orçamentária do
exercício de 2024 serão orientadas no sentido de alcançar o superávit primário necessário para
garantir uma trajetória de solidez financeira da Administração Municipal, conforme discriminado
no Anexo de Metas Fiscais constante desta lei.
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Art. 27. Os projetos de lei que impliquem em diminuição de receita ou aumento de
despesa do Município no exercício de 2024 deverão estar acompanhados de demonstrativos que
discriminem o montante estimado da diminuição da receita ou do aumento da despesa para cada
um dos exercícios compreendidos no período de 2022 a 2025, demonstrando a memória de cálculo
respectiva.
Art. 28. As estratégias para a busca ou manutenção do equilíbrio entre as receitas e
despesas poderão levar em conta as seguintes medidas:
I – para elevação das receitas:
a) a implementação das medidas previstas nos artigos 19 e 20 desta lei;
b) atualização e informatização dos cadastros técnicos municipais, tais como cadastro
imobiliário urbano e rural e cadastro mobiliário; e
c) chamamento geral dos contribuintes inscritos na dívida ativa.
II – para redução das despesas:
a) utilização da modalidade de licitação denominada pregão e implantação de rigorosa
pesquisa de preços, de forma a reduzir custos de toda e qualquer compra e evitar a cartelização dos
fornecedores;
b) redução das despesas com pessoal, tais como diminuição das horas extras, contratações
temporárias e revisão geral das gratificações concedidas aos servidores;
c) manutenção de índice máximo de majoração de preços aos patamares estabelecidos
para LOA 2023, no controle de custos unitários, realizados pela Secretaria Municipal de
Planejamento e Gestão, para o referido exercício financeiro, salvo se devidamente justificado e
com pesquisa de mercado comprovadora do aumento acima da inflação no período; e
d) somente em caso devidamente justificado poderá ser promovida suplementação de
dotações relativas às despesas correntes com fonte de anulação diversa de outra natureza
econômica e outro vínculo.
CAPÍTULO VI
DOS CRITÉRIOS E FORMAS DE LIMITAÇÃO DE EMPENHO
Art. 29. Na hipótese de ocorrência das circunstâncias estabelecidas no caput do artigo
9º e no inciso II do §1º do artigo 31 da Lei Complementar nº 101, de 2000, o Poder Executivo e o
Poder Legislativo procederão à respectiva limitação de empenho e de movimentação financeira,
calculada de forma proporcional à participação dos poderes no total das dotações iniciais
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constantes da lei orçamentária de 2023, utilizando, para tal fim, as cotas orçamentárias e
financeiras.
§1º Excluem-se da previsão constante do caput:
I - as despesas com pessoal e encargos sociais;
II – as despesas com benefícios previdenciários;
III – as despesas com amortização de juros e encargos da dívida;
IV – as despesas com PASEP;
V – as despesas com o pagamento de precatórios e sentenças judiciais;
VI – as demais despesas que constituam obrigação constitucional e legal.
§2º O Poder Executivo comunicará ao Poder Legislativo o montante que lhe caberá tornar
indisponível para empenho e movimentação financeira, conforme proporção estabelecida no caput
do artigo 25.
§3º Os Poderes Executivo e Legislativo, com base na comunicação de que trata o §2º,
emitirão e publicarão ato próprio, estabelecendo os montantes que caberão aos respectivos órgãos
na limitação do empenho e da movimentação financeira.
§4º Se verificado, ao final de um bimestre, que a realização da receita não será suficiente
para garantir o equilíbrio das contas públicas, adotar-se-ão as mesmas medidas previstas neste
artigo.
CAPITULO VII
DAS NORMAS RELATIVAS AO CONTROLE DE CUSTOS E AVALIAÇÃO DE
RESULTADOS DOS PROGRAMAS FINANCIADOS COM RECURSOS DO
ORÇAMENTO
Art. 30. O Poder Executivo realizará estudos visando à definição do sistema de controle
de custos e a avaliação do resultado dos programas de governo.
Art. 31. Além de observar as demais diretrizes estabelecidas nesta lei, a alocação dos
recursos na lei orçamentária e em seus créditos adicionais, bem como a respectiva execução serão
feitas de forma a propiciar o controle de custos e a avaliação dos resultados dos programas de
governo.
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§1º A lei orçamentária de 2023 e seus créditos adicionais deverão agregar todas as ações
governamentais necessárias ao cumprimento dos objetivos dos respectivos programas, sendo que
as ações governamentais que não contribuírem para a realização de um programa específico
deverão ser agregadas num programa denominado “Apoio Administrativo”.
§2º Merecerá destaque o aprimoramento da gestão orçamentária, financeira e patrimonial,
por intermédio da modernização dos instrumentos de planejamento, execução, avaliação e controle
interno.
§3º O Poder Executivo promoverá amplo esforço de redução e reordenamento de
despesas, bem como de otimização de gastos do setor público municipal, sobretudo pelo aumento
da produtividade na prestação de serviços públicos e sociais.
CAPÍTULO VIII
DAS CONDIÇÕES E EXIGÊNCIAS PARA TRANSFERÊNCIAS DE RECURSOS A
ENTIDADES PÚBLICAS E PRIVADAS
Art. 32. Para o recebimento de subvenções sociais, a entidade privada sem fins lucrativos
deverá apresentar declaração de regular funcionamento, emitida no exercício de 2024 por, no
mínimo, uma autoridade local, e comprovante da regularidade do mandato de sua diretoria.
Art. 33. As entidades públicas ou privadas, autorizadas mediante lei específica deverão
atender prioritariamente os requisitos abaixo:
I – atendimento direto e gratuito ao público, voltadas para as ações relativas ao ensino,
saúde, cultura, assistência social, agropecuária, esporte, habitação ou de proteção ao meio
ambiente; e
II – associações ou consórcios intermunicipais, constituídos exclusivamente por entes
públicos, legalmente instituídos e signatários de convênios com a administração pública municipal,
e que participem da execução de programas municipais.
Art. 34. É vedada a inclusão, na lei orçamentária e em seus créditos adicionais, de dotação
para a realização de transferência financeira a outro ente da federação, exceto para atender as
situações que envolvam claramente o atendimento de interesse público e local, observadas as
exigências do artigo 25 da Lei Complementar nº 101, de 2000.
Art. 35. As entidades beneficiadas com os recursos públicos previstos neste capítulo, a
qualquer título, submeter-se-ão à fiscalização do Poder Executivo com a finalidade de verificar o
cumprimento dos objetivos para os quais receberam os recursos.
Art. 36. As transferências de recursos às entidades previstas nos artigos 28 a 30 deverão
ser precedidas da aprovação de plano de trabalho e da celebração de convênio, devendo ser
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observadas na elaboração de tais instrumentos as exigências do artigo 116 da Lei Federal nº 8.666
de 21 de junho de 1993 ou Lei nº 14.133/2021, e da Instrução Normativa 1, de 15 de janeiro de
1997, da Secretaria do Tesouro Nacional.
§1º Compete ao órgão concedente o acompanhamento da realização do plano de trabalho
executado com recursos transferidos pelo Município.
§2º Excetuam-se do cumprimento dos dispositivos legais a que se refere o caput as caixas
escolares da rede pública municipal de ensino que receberem recursos diretamente do governo
federal por meio do Programa Dinheiro Direto na Escola - PDDE.
Art. 37. Poderá a lei orçamentária e seus créditos adicionais cobrir necessidades de
pessoas físicas, desde que atendam às exigências do artigo 26 da Lei Complementar nº 101, de
2000, devendo ser observadas as condições definidas na lei específica.
Parágrafo único. As normas do caput não se aplicam à ajuda a pessoas físicas custeadas
pelos recursos do Sistema Único de Saúde – SUS - e demais programas sociais regulamentados
por lei específica.
Art. 38. A transferência de recursos financeiros de um órgão para o outro, inclusive da
Prefeitura Municipal para os órgãos da Administração Indireta e para a Câmara Municipal, fica
limitada aos valores previstos na lei orçamentária anual e em seus créditos adicionais.
Parágrafo único. O aumento da transferência de recursos financeiros de uma entidade
para outra, somente poderá ocorrer mediante prévia autorização legislativa, conforme determina o
artigo 167, inciso VI, da Constituição Federal de 1988.
CAPITULO IX
DA AUTORIZAÇÃO PARA O MUNICÍPIO AUXILIAR NO CUSTEIO DE DESPESAS
DE COMPETÊNCIA DE OUTROS ENTES DA FEDERAÇÃO
Art. 39. É permitida a inclusão, na lei orçamentária e em seus créditos adicionais, de
dotações para que possa contribuir para o custeio de despesas de competência de outro ente da
federação, desde que sejam destinadas ao atendimento das situações que envolvam claramente o
interesse local, observado o disposto no artigo 25 da Lei Complementar 101, de 2000.
§1º. A realização da despesa definida no caput deverá ser precedida da aprovação de plano
de trabalho e da celebração de convênio, de acordo com o artigo 116 da Lei Federal nº 8.666, de
1993 ou Lei nº 14.133/2021.
§2º. Considera-se como despesa obrigatória a ser executada, aquelas apresentadas como
impositivas do poder Legislativo, tendo como referência o especificado na Lei Orgânica Municipal.
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CAPÍTULO X
DOS PARÂMETROS PARA A ELABORAÇÃO DA PROGRAMAÇÃO FINANCEIRA E
DO CRONOGRAMA MENSAL DE DESEMBOLSO
Art. 40. O Poder Executivo estabelecerá por ato próprio, até 30 (trinta) dias após a
publicação da Lei Orçamentária Anual de 2023, as metas bimestrais de arrecadação, a programação
financeira e o cronograma mensal de desembolso, respectivamente, nos termos dos artigos 8º e 13
da Lei Complementar nº 101, de 2000.
§1º Para atender ao caput, os órgãos do Poder Executivo e o Poder Legislativo
encaminharão ao órgão central de contabilidade do Município, até 15 (quinze) dias após a
publicação da lei orçamentária de 2023, os seguintes demonstrativos:
I – as metas mensais de arrecadação de receitas de forma a atender o disposto no artigo
13 da Lei Complementar nº 101, de 2000;
II – a programação financeira das despesas, nos termos do artigo 8º da Lei Complementar
nº 101, de 2000; e
III – o cronograma mensal de desembolso, incluídos os pagamentos dos restos a pagar,
nos termos do artigo 8º da Lei Complementar nº 101, de 2000.
§2º O Poder Executivo deverá dar publicidade às metas bimestrais de arrecadação, à
programação financeira e ao cronograma mensal de desembolso, no órgão oficial de publicação do
município, até 30 (trinta) dias após a publicação da lei orçamentária de 2023.
§3º A programação financeira e o cronograma mensal de desembolso de que trata o caput
deverão ser elaborados de forma a garantir o cumprimento da meta de resultado primário
estabelecida nesta lei.
CAPÍTULO XI
DA DEFINIÇÃO DE CRITÉRIOS PARA INÍCIO DE NOVOS PROJETOS
Art. 41. Além da observância das metas e prioridades definidas nos termos do artigo 2º
desta lei, na lei orçamentária de 2023 e em seus créditos adicionais, observado o disposto no artigo
45 da Lei Complementar nº 101, de 2000, somente poderão ser incluídos projetos novos se:
I – estiverem compatíveis com o Plano Plurianual de 2022-2025 e com as normas desta
lei;
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II – as dotações consignadas às obras já iniciadas forem suficientes para atendimento de
seu cronograma físico-financeiro;
III – estiverem preservados os recursos necessários à conservação do patrimônio público;
e
IV – os recursos alocados destinarem-se a contrapartidas de recursos federais, estaduais
ou de operações de crédito.
Parágrafo único. Considera-se projeto em andamento, para os efeitos desta lei, aquele
cuja execução iniciar-se até a data de encaminhamento da proposta orçamentária de 2023 cujo
cronograma de execução ultrapasse o término do exercício de 2024.
CAPÍTULO XII
DA DEFINIÇÃO DAS DESPESAS CONSIDERADAS IRRELEVANTES
Art. 42. Para fins do disposto no §3º do artigo 16 da Lei Complementar nº 101, de 2000,
são consideradas despesas irrelevantes aquelas cujo valor não ultrapasse os limites previstos nos
incisos I e II do artigo 24 da Lei Federal nº 8.666, de 1993 ou a Lei nº 14.133 de 2021, nos casos,
respectivamente, de obras e serviços de engenharia e de outros serviços e compras.
CAPÍTULO XIII
DO INCENTIVO À PARTICIPAÇÃO POPULAR
Art. 43. O projeto de lei orçamentária anual do Município, relativo ao exercício
financeiro de 2024, deverá assegurar a transparência na elaboração e execução do orçamento.
Parágrafo único. O princípio da transparência implica, além da observância do princípio
constitucional da publicidade, na utilização dos meios disponíveis para garantir o efetivo acesso
dos munícipes às informações relativas ao orçamento.
Art. 44. Será assegurada ao cidadão a participação nas audiências públicas para:
I – Elaboração da proposta orçamentária de 2024, mediante regular processo de consulta;
e
II – avaliação das metas fiscais, conforme definido no artigo 9º, §4º, da Lei Complementar
nº 101, de 2000, ocasião em que o Poder Executivo demonstrará o comportamento das metas
previstas nesta lei.
CAPÍTULO XIV
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DAS DISPOSIÇÕES FINAIS
Art. 45. O Poder Executivo poderá, mediante decreto e sem onerar o limite autorizado na
Lei Orçamentária Anual, transpor, descentralizar, remanejar, transferir ou utilizar, total ou
parcialmente, as dotações orçamentárias aprovadas na lei orçamentária de 2023 e em seus créditos
adicionais, em decorrência de extinção, transformação, transferência, 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, conforme
definido no artigo 3º desta lei.
§1º As categorias de programação aprovadas na lei orçamentária de 2023 e em seus
créditos adicionais poderão ser modificadas, justificadamente, verificada sua inadequação técnica,
para atender às necessidades de execução orçamentária, mediante decreto do Poder Executivo.
§2º As modificações a que se refere este artigo também poderão ocorrer quando da
abertura de créditos suplementares autorizados na lei orçamentária, os quais deverão ser abertos
mediante decreto do Poder Executivo.
Art. 46. A abertura de créditos suplementares e especiais dependerá de prévia autorização
legislativa e da existência de recursos disponíveis para cobrir a despesa, nos termos da Lei Federal
nº 4.320, de 1964 e da Constituição Federal de 1988.
§1º A Lei Orçamentária Anual conterá autorização e disporá sobre o limite para a abertura
de créditos adicionais suplementares.
§2º Deverão acompanhar os projetos de lei relativos a créditos adicionais uma exposição
de motivos circunstanciada que os justifiquem e indiquem as consequências dos cancelamentos de
dotações propostos.
Art. 47. A reabertura dos créditos especiais e extraordinários, conforme o disposto no
artigo 167, § 2º, da Constituição Federal, será efetivada mediante Decreto do Prefeito Municipal,
utilizando os recursos previstos no artigo 43 da Lei nº 4.320, de 1964.
Art. 48. O Poder Executivo poderá encaminhar mensagem ao Poder Legislativo para
propor modificações ao projeto de Lei Orçamentária Anual referente ao exercício financeiro de
2024, enquanto não iniciada a sua votação, no tocante às partes cuja alteração é proposta.
Art. 49. Se o projeto de lei orçamentária de 2023 não for sancionado pelo Prefeito até 31
de Dezembro de 2023, a programação dele constante poderá ser executada para o atendimento das
seguintes despesas:
I – pessoal e encargos sociais;
II – benefícios previdenciários;
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III – amortização, juros e encargos da dívida;
IV – PASEP;
V – demais despesas que constituem obrigações constitucionais ou legais do Município;
e
VI – outras despesas correntes de caráter inadiável.
§1º As despesas descritas no inciso VI do caput estão limitadas à 1/12 (um doze avos) do
total de cada ação prevista no projeto de lei orçamentária de 2023, multiplicando pelo número de
meses decorridos até a sanção da respectiva lei.
§2º Na execução de outras despesas correntes de caráter inadiável, a que se refere o inciso
VI do caput, o ordenador de despesa poderá considerar os valores constantes do projeto de lei
orçamentária de 2023 para fins do cumprimento do disposto no artigo 16 da Lei Complementar nº
101, de 2000.
Art. 50. Em atendimento ao disposto no artigo 4º, §§ 1º, 2º e 3º, da Lei Complementar nº
101, de 2000, integram esta lei os anexos lá descriminados:
Art. 51. Esta lei entra em vigor na data de sua publicação.
Alfenas, MG, 14 de abril de 2023.
Fábio Marques Florêncio
Prefeito Municipal
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Página 1 de 2
MENSAGEM Nº 16, de 14 de abril de 2023.
Encaminha Projeto de Lei que dispõe sobre as
diretrizes para a elaboração da Lei Orçamentária
Anual referente ao exercício financeiro de 2024 e dá
outras providências.
Excelentíssimo Senhor Presidente,
Temos a elevada honra de trazer à apreciação do Poder Legislativo alfenense o presente
Projeto de Lei, com a finalidade de fixar as diretrizes para a elaboração da Lei Orçamentária
Anual referente ao exercício financeiro de 2024 e dá outras providências.
A chamada “Lei de Diretrizes Orçamentárias” representa uma das 3 (três) peças
essenciais ao planejamento de qualquer Administração bem organizada, além de ser imposição
constitucional, conforme é de fácil constatação ao se ler o artigo 165, inciso II e §2º, da
Constituição Federal de 1988.
Tal instrumento orçamentário tem como finalidade, como o próprio nome sugere, a
fixação das diretrizes para a elaboração da Lei Orçamentária Anual concernente ao exercício
financeiro de 2024, trazendo em seu bojo:
I – as metas e prioridades da administração pública municipal;
II – orientações básicas para elaboração da lei orçamentária anual;
III – disposições sobre a política de pessoal e serviços extraordinários;
IV – disposições sobre a receita e alterações na legislação tributária do Município;
V – equilíbrio entre receitas e despesas;
VI – critérios e formas de limitação de empenho;
VII – normas relativas ao controle de custos e a avaliação dos resultados dos programas
financiados com recursos dos orçamentos;
VIII – condições e exigências para transferências de recursos a entidades públicas e
privadas;
Prefeitura Municipal de Alfenas
CNPJ nº 18.243.220/0001-01
Praça Dr. Fausto Monteiro, nº 54, centro – CEP 37130-000 – Alfenas(MG)
Fone: (0xx35)3698-1300
E-mail: prefeitura@alfenas.mg.gov.br
Página 2 de 2
IX – autorização para o Município auxiliar o custeio de despesas atribuídas a outros
entes da federação;
X – parâmetros para a elaboração da programação financeira e do cronograma mensal
de desembolso;
XI – definição de critérios para início de novos projetos;
XII – definição das despesas consideradas irrelevantes;
XIII – incentivo à participação popular; e
XIV – disposições gerais.
O presente projeto de lei deve ser encaminhado ao Poder Legislativo até 8 (oito) meses
e meio antes do encerramento do exercício financeiro, conforme estabelecido artigo 35, § 2º,
inciso II, do Ato das Disposições Transitórias da Constituição Federal.
O envio da proposição em tela também tem como fundamento o §2º do artigo 102, c/c.
o §6º do artigo 106, ambos da Lei Orgânica do Município de Alfenas, os quais dispõem sobre a
iniciativa legislativa do chefe do Poder Executivo em estabelecer as diretrizes para metas e as
prioridades da Administração Pública Municipal.
Diante disso, tendo cumprido nossa obrigação constitucional e legal, contamos com a
colaboração dos Vereadores no sentido de aprovarem a proposição ora apresentada, com a
maior brevidade possível, de forma a possibilitar o correto planejamento orçamentária da atual
Administração.
Certos de seu pronto atendimento, reiteramos votos de elevada estima e consideração.
Atenciosamente,
Fabio Marques Florêncio
Prefeito Municipal
À Sua Excelência, o Senhor,
Vereador José Carlos de Morais
Presidente da Câmara Municipal de Alfenas
Nesta
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