norma 2408/2019 — Cachoeiras de Macacu (RJ)

Tipo	Lei Ordinária
Número / Ano	2408 / 2019
Date	2019-02-01
Ementa	ESTIMA A RECEITA E FIXA A DESPESA DO MUNICÍPIO DE CACHOEIRAS DE MACACU PARA O EXERCÍCIO FINANCEIRO DE 2019. Com alteração de 02%
native_id	289
texto integral #

status: extracted · method: native · backend: pypdfium2 · confidence: 1.00 · pages: 82
Estadodo Rio de Janeiro
PREFEITURAMUNICIPALDECACHOEIRASDEMACACU
LEI Nº 2.408 DE 01 DE FEVEREIRO DE 2019.
ESTIMA A RECEITA E FIXA A DESPESA DO 
MUNICÍPIO DE CACHOEIRAS DE MACACU 
PARA O EXERCÍCIO FINANCEIRO DE 2019.
O PREFEITO MUNICIPAL DE CACHOEIRAS DE MACACU, Estado do Rio de Janeiro, faz saber que 
a Câmara APROVOU e eu SANCIONO a seguinte lei:
Título I
DAS DISPOSIÇÕESGERAIS
Art. 1º - Esta Lei estima Receita e fixa Despesa do Município de Cachoeiras de Macacu no valor de R$ 
259.022.212,22, (duzentos e cinquenta e nove milhões, vinte e dois mil, duzentos e doze reais e vinte 
e dois centavos), para o exercício financeiro de 2019, nos termos do § 5º, artigo 165 da Constituição 
Federal, compreendendo:
I – O Orçamento Fiscal, referente aos Poderes do Município, seus fundos, órgãos e entidades da 
Administração Direta eIndireta;
II – O Orçamento da Seguridade Social, abrangendo todas as entidades e órgãos da Administração 
Direta e Indireta aele vinculado.
Título II
DA ESTIMATIVA DE RECEITA E DA FIXAÇÃO DA 
DESPESA
Capitulo I
Da Receita Total
Art. 2º - A Receita Orçamentária, a preços correntes, estimada nos Orçamentos Fiscal e da Seguridade 
Social no valor de R$ 259.022.212,22, (duzentos e cinquenta e nove milhões, vinte e dois mil, duzentos 
e doze reais e vinte e dois centavos), conforme o seguinte desdobramento:
I – Orçamento Fiscal, em R$ 250.444.603,93 (duzentos e cinquenta milhões, quatrocentos e quarenta e 
quatro mil, seiscentos e três reais e noventa e três centavos);
II – Orçamento da Seguridade Social, em R$ 8.577.608,29 (oitomilhões, quinhentos e setenta e setemil, 
seiscentos e oito reais e vinte e nove centavos).
Art. 3º - As Receitas estão estimadas por Categoria Econômica, segundo a origem dos recursos, conforme o 
disposto no Resumo Geral da Receita.
Art. 4º - A Receita será realizada com base no produto do que for arrecadado, de acordo com o 
Estadodo Rio de Janeiro
PREFEITURAMUNICIPALDECACHOEIRASDEMACACU
desdobramento na formada legislaçãoemvigor.
Capítulo II
Da Despesa Total
Art. 5º - A Despesa Orçamentária, no mesmo valor da Receita Orçamentária, é fixada em R$ 
259.022.212,22, (duzentos e cinquenta e nove milhões, vinte e dois mil, duzentos e doze reais e vinte 
e dois centavos), classificadas nos grupos de despesa, em conformidade com as Portarias Interministeriais 
vigentes.
Art. 6º - As Despesas estão fixadas por Categoria Econômica, conforme o disposto no Resumo Geral da 
Despesa.
Art. 7º - Estão plenamente assegurados recursos para os investimentos em fase de execução, em 
conformidadecoma legislação vigente.
Capítulo III
DA AUTORIZAÇÃO PARA
ABERTURA DE CRÉDITO
ADICIONAL
Art. 8º - Fica o Poder Executivo, respeitadas as demais prescrições constitucionais e nos termos da Lei nº 
4.320/64, autorizado a abrir Créditos Adicionais até o valor correspondente a 02% (dois por cento) do 
Orçamento Fiscal e da Seguridade Social, com a finalidade de incorporar valores às dotações que se 
tornarem insuficientes ou que excedam as previsões constantes desta Lei.
§ 1º - A abertura dos Créditos Adicionais Suplementares será feita por meio de transposição, 
remanejamento ou transferência de recursos de uma categoria de programação para outra ou de uma 
Unidade Orçamentária para outra, criando, se necessário, elementos de despesa e fontes de recursos, 
mediante a utilização de recursos provenientes de:
I – Anulação parcial ou totalde dotações;
II – Incorporação de superávit e/ou saldo financeiro disponível do exercício anterior, efetivamente apurados 
em balanço;
III – Excesso dearrecadação; 
IV – Convênios firmados.
§ 2º – Incluem-se na base de cálculo do limite a que se refere o caput deste artigo, os valores 
correspondentes à amortização e encargos da dívida e às despesas financiadas com operações de 
créditos contratadas.
Estadodo Rio de Janeiro
PREFEITURAMUNICIPALDECACHOEIRASDEMACACU
§ 3º - Tal limite não abrangerá a abertura de créditos adicionais que tenham como fonte de 
financiamento o Superávit Financeiro, apurado no Balanço Patrimonial no final do exercício de 2018, 
bem como as despesas de pessoal.
Art. 9º - O Superávit Financeiro, apurado no Balanço Patrimonial no final do exercício de 2018, será 
utilizado preferencialmente para suprir as dotações dos programas iniciados no exercício de 2018.
Título III
DAS DISPOSIÇÕES FINAIS
Capítulo Único
Art. 10° - Fica fixado no mínimo em 0,5% (cinquenta centésimo por cento) da receita corrente 
líquida, o valor da reserva contingência, conforme previsto na Lei de Diretrizes Orçamentárias para o 
exercício de 2019.
Art. 11 - Durante o exercício de 2019 o Poder Executivo poderá realizar operações de crédito, desde 
que autorizado por Lei Específica e atendido o limite estabelecido no inciso III do artigo 167 da 
Constituição Federal.
Art. 12 - A utilização das dotações com origem de recursos em convênios ou operações de crédito 
fica condicionada à celebração dos instrumentos.
Art. 13 - Poderão ser realizadas alterações na estrutura do Poder Executivo, com vistas a conferir 
maior agilidade à máquina administrativa, desde que sem aumento da despesa prevista nesta Lei 
para o Órgão no qual ocorra mudança.
Art. 14 - O Prefeito, no âmbito do Poder Executivo, poderá adotar parâmetros para utilização das 
dotações, de forma a compatibilizar as despesas à efetiva realização das receitas para garantir as 
metas de resultado primário, conforme a Lei de Diretrizes Orçamentárias.
Art. 15 – Ficam aprovados os anexos, que seguem em apartado.
Art. 16 - Esta Lei entrará em vigor na data de sua publicação, com efeitos a partir de 1º de janeiro de 
2019, revogadas as disposições em contrário.
CACHOEIRAS DE MACACU, 01 DE FEVEREIRO DE 2019.
MAURO CEZAR DE CASTRO SOARES
PREFEITO MUNICIPAL

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