PREFEITURA MUNICIPAL DE JOÃO NEIVA
AV. PRESIDENTE VARGAS, Nº 157, CENTRO - TEL: (27) 3258-4713
CEP: 29680-000 - JOAO NEIVA/ES - CNPJ: 31.776.479/0001-86
PROJETO DE LEI Nº 2.070, de 19 de
dezembro de 2024.
Altera anexos da Lei Municipal nº
3.692/2024, que dispõe sobre a Lei
Orçamentária Anual para o exercício
Financeiro de 2025.
Lei nº
Sancionadaem.. / Jo
É PREFEITURA MUNICIPAL DE JOÃO NEIVA
À É AV. PRESIDENTE VARGAS, Nº 157, CENTRO, JOAO NEIVA/ES - CEP: 29680-000
CNPJ: 31.776.479/0001-s6
MENSAGEM AO PROJETO DE LEI Nº 2.070/2024
Exmo. Sr. Presidente,
Exmos. Srs. Vereadores,
Estamos encaminhando o incluso Projeto de Lei que dispõe
sobre a alteração da Lei Municipal nº 3.692/2024, Lei Orçamentária Anual
(LOA) para o exercício de 2025.
O presente Projeto de Lei faz-se necessário devido a
notificação do Tribunal de Contas do Estado do Espírito Santo (TCE-ES),
sobre a obrigatoriedade dos relatórios contábeis e gerenciais do Município
evidenciarem os valores aplicados nas políticas públicas voltadas para o
público infantil na faixa etária de O a 6 anos de idade.
É importante destacar que o Município já realiza ações
voltadas para o público alvo infantil, entretanto estas ações não estão sendo
registradas de maneira pontual nos demonstrativos contábeis. Dessa forma,
já houve a solicitação de alteração do Plano Plurianual com a inclusão de
programa voltado para o público infantil, porém, para a realização das
despesas para o exercício de 2025 é necessária sua inclusão na Lei
Orçamentária Anual, tendo em vista que não houve tempo hábil para a sua
inclusão no Projeto de Lei da LOA encaminhado a esta Casa de Leis.
Informamos, ainda, que não houve alteração no valor total
da receita e despesa, apenas remanejamento de valores.
Em relação ao Demonstrativo regionalizado do efeito sobre as
receitas e despesas decorrentes de isenções, anistias, remissões, subsídios
e benefícios de natureza financeira, tributária e creditícia, sua alteração
ocorreu devido a publicação do Decreto Municipal nº 9.836/2024, que
regulamentou a Lei Municipal nº 3.203/2019, que concede isenção de IPTU
para imóveis residenciais pertencentes a contribuinte com deficiência,
doença grave ou incurável.
Quanto ao anexo de compatibilidade entre LDO e LOA 2025,
foi realizado apenas alterações na sua redação.
Diante do exposto, contamos com o apoio sempre dispensado
pelos Nobres Vereadores, para apreciação e posterior aprovação do
presente Projeto de Lei.
Gabinete do/)Prefeito Municipal de João Neiva, 19 de
dezembro de 2024. | |
TERESA PREFEITURA MUNICIPAL DE JOÃO NEIVA
4 E AV. PRESIDENTE VARGAS, Nº 157, CENTRO, JOAO NEIVA/ES - CEP: 29680-000
| CNPJ: 31.776.479/0001-86
PROJETO DE LEI Nº 2.070, de 19 de dezembro de 2024
Altera Anexos da Lei Municipal nº
3.692/2024, que dispõe sobre a
Lei Orçamentária Anual para o
Exercício Financeiro de 2025.
O PREFEITO MUNICIPAL DE JOÃO NEIVA, Estado do
Espírito Santo, faz saber que o Poder Legislativo do Município de João
Neiva/ES aprovou e o chefe do Poder Executivo sancionou a seguinte Lei:
Art. 1º. O Anexo I - Demonstrativo da receita e despesa
segundo as categorias econômicas, Anexo II - Demonstrativo da despesa
por categoria econômica, Anexo VI - Demonstrativo do programa de
trabalho de governo, Anexo VII - Demonstrativo por função, subfunção e
programa por categoria econômica, Anexo VII - Demonstrativo por função,
subfunção e programa por projeto/atividade, Anexo VIII - Demonstrativo
por função, subfunção e programas conforme vínculos com recursos, Anexo
IX - Demonstrativo da despesa por órgão e função, Anexo de demonstrativo
regionalizado do efeito sobre as receitas e despesas decorrentes de
isenções, anistias, remissões, subsídios e benefícios de natureza financeira,
tributária e creditícia e Anexo de compatibilidade entre LDO e LOA 2025,
da Lei Municipal nº 3.692, de 11 de dezembro de 2024, passam a vigorar
na forma dos Anexos I, II, III, IV, V, VI, VII, VIII e IX.
Art. 2º, Esta Lei entrará em vigor no dia 1º de janeiro,
revogadas as disposições em contrário.
Registre-se, publique-se e cumpra-se.
Gabinete do-Prefeito Municipal de João Neiva, em 19 de
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ANEXO IX
Anexo de compatibilidade entre LDO e LOA 2025.
O processo orçamentário brasileiro foi instituído pela Constituição Federal de
1988 que deve ser observado por todos os entes federativos. Constitui-se
num processo integrado de alocação de recursos, compreendendo atividades
de planejamento e orçamento, mediante a elaboração de três instrumentos
de iniciativa do poder executivo, o Plano Plurianual (PPA), a Lei de Diretrizes
Orçamentárias (LDO) e a Lei Orçamentária Anual (LOA).
O Anexo de Compatibilidade da Programação Orçamentária com os Objetivos
e Metas dos Anexos de Metas Fiscais, LDO e LOA, para o exercício financeiro
de 2025, foi elaborado em conformidade com o disposto no Inciso I do art.
5.º da Lei Complementar nº 101, de 4 de maio de 2000:
Art. 5º - O projeto de lei orçamentária anual, elaborado de forma
compatível com o plano plurianual, com a lei de diretrizes
orçamentárias e com as normas desta Lei Complementar
I - conterá, em anexo, demonstrativo da compatibilidade da
programação dos orçamentos com os objetivos e metas constantes
do documento de que trata o $10odoart. 40.
ANEXO DE COMPATIBILIDADE ENTRE LDO ELOA 2025
Especificação LDO 2025 LOA 2025 Diferença
Receita Total (EXCETO FONTES RPPS). 107.172.119,00 127.085.497,28 19.913.378,28
Receitas Primárias (EXCETO FONTES RPPS) (1) 105.064.411,00 121.016.652,50 15.952.241,50
Receitas Primárias Correntes á 105.064.411,00 á 114.116.652,50 9.052.241,50
Impostos, Taxas e Contribuições de Melhoria 16.186.518,00 19.889.002,00 3.702.484,00
Transferências Correntes 80.204.396,00 88.946.592,48 8.742.196,48
Demais Receitas Primárias Correntes 8.673.497,00 5.281.058,02 -3.392.438,98
Receitas Primárias de Capital | 0,00 8.900.000,00 6.900.000,00
Despesa Total (EXCETO FONTES RPPS) 117.659.797,40 143.989.503,13 26.329.705,73
Despesas Primárias (EXCETO FONTES RPPS) (II) 104.988.567,00 127.064.797,28 22.076.230,28
Despesas Primárias Correntes 96.088.567,00 117.016.721,91 20.928.154,91
Pessoal e Encargos Sociais 44.851.753,00 49.722.537,14 4.870.784,14
Outras Despesas Correntes 51.236.814,00 67.294.184,77 16.057.370,77
Despesas Primárias de Capital 3.900.000,00 10.048.075,37 6.148.075,37
Pagamento de Restos a Pagar de Despesas Primárias 5.000.000,00 0,00 -5.000.000,00
Resultado Primário (SEM RPPS) - Acima da Linha (V)=(I 75.844,00 -6.048.144,78 -6.123.988,78
As diferenças de valores apuradas entre a Lei de Diretrizes Orçamentárias
(LDO) e a Lei Orçamentária Anual (LOA), ocorreram principalmente devid
ao cálculo da estimativa a receita orçamentária para o exercício de 2025.
A estimativa da receita para o exercício de 2025 foi calculada com base na
arrecadação dos três últimos exercícios, sendo 2021, 2022 e 2023, tendo em
vista o cenário macroeconômico conforme tabela abaixo:
PLDO — PROJEÇÕES DE PARAMETROS
| 2024 | 2025 | 2026 | 2027
PIB REAL 2,90% 1,77% 2,00% 2,00% 2,00%
INFLAÇÃO IPCA 4,62% 3,76% 3,50%
Dólar (US$) R$ 4,84 R$ 5,00
Preço Médio do Barril de Petróleo R$80,50 | US$62,78 | US$62,78 | US$ 62,78 | US$ 62,78
Taxa de Juros (Selic) 11,75% 9,00% 8,50% 8,50% 8,50%
SALÁRIO MÍNIMO R$1.320 | R$1.412 R$1.516 | R$1.626 | R$1.739
O cálculo da estimativa da receita orçamentária previsto na LOA para o
exercício de 2025 foi calculada utilizando-se também a série histórica dos
exercícios de 2021 a 2023, porém foi utilizada também a arrecadação no
período de janeiro a julho de 2024, que demonstrou um crescimento de cerca
de 33% em relação ao igual período do exercício anterior, o que levou a uma
reestimativa da receita para 2024 e consequentemente um acréscimo na
estimativa para 2025.
Além disso, a LOA previu a arrecadação de receita de capital, referente a
transferência de recursos de convênios e transferências com destinação
específica, que estão previstas para serem recebidas no próximo exercício e
que no momento da elaboração da LDO ainda não eram devidas.
A estimativa também apresentou variações, devido a despesas de capital,
provenientes de receitas de convênios, além de outras despesas que tiveram
um crescimento significativo em 2024 refletindo consequentemente na
despesa de 2025, entre elas despesas vinculadas à Assistência, Saúde e
Limpeza Pública.
Quanto ao resultado primário apresentado na LOA, cabe observar que o
principal objetivo desse cálculo é avaliar a sustentabilidade da política fiscal
em um dado exercício financeiro, tendo em vista o patamar atual da dívida
consolidada e a capacidade de pagamento da mesma pelo setor público no
longo prazo.
Vale destacar que o Município não possui Dívida Consolidada, portanto não
existem amortizações de dívidas ou juros a serem pagas no exercício
2025.
PREFEITURA FOLHA NO
MUNICIPAL PROJETO DE LEI Nº 2.070/2024
DE JOÃO NEIVA
Ao Exmo Sr. Presidente da Câmara M
sessão ordinária e consequente apreci
RUBRICA
unicipal de João Neiva para inclusão, em pauta da
ação dos Exmos. Srs Vereadores.
Em, 19 de dézembio de 2024.