norma nº 3.703/2024

PREFEITURA MUNICIPAL DE JOÃO NEIVA
AV. PRESIDENTE VARGAS, Nº 157, CENTRO, JOAO NEIVA/ES - CEP: 29680-000
CNPJ: 31.776.479/0001-86
LEI Nº 3.703, de 31 de dezembro de 2024
ur Altera Anexos da Lei Municipal nº
puntão pasa ob 3.692/2024, que dispõe sobre a
Lei Orçamentária Anual para o
Ns (0 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
dezembro de 2024.
o Prefeito Municipal de João Neiva/ES, em 31 de
ao e publicado, em 31 de dezembro de 2024.
V dos Santos
Chefe de Gabinete
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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 tratao& 1 odoart. 40.
[Especificação |
— ANEXO DE COMPATIBILIDADE ENTRE LDO ELOA 2025
dA nei Med SANDS, Pb — ADO 2025 | OA 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 105.064.411,00 114.116.652,50, 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 6.900.000,00 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) = (1 75.844,00 -6.048.144,78 -6,123.988,78
As diferenças de valores apuradas entre a Lei de Diretrizes Orçamentári
(LDO) e a Lei Orçamentária Anual (LOA), ocorreram principalmente devi
ao cálculo da estimativa a receita orçamentária para o exercício de 202
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
2023 2025 2026
PIB REAL 2,90% 1,77% 2,00% 2,00% 2,00%
INFLAÇÃO IPCA 3,76% | 3,51% | 3,50%
Dólar (US$) | R$4,84 | r$493 | R$500 | R$504 | R$5,10 |
) j
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$1412 | 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.