Quilombo/SC, 04 de outubro de 2022.
EXCELENTÍSSIMA SENHORA
LEILA DIONE SCHEFFER
PRESIDENTE DA CÂMARA MUNICIPAL DE VEREADORES
QUILOMBO – SC
MENSAGEM N° 060/2022
SENHORA PRESIDENTE
SENHORAS VEREADORAS E SENHORES VEREADORES
SILVANO DE PARIZ, Prefeito Municipal de Quilombo, Estado de Santa Catarina, no
uso de suas atribuições legais, pela presente, encaminha à Colenda Câmara de Vereadores, para
apreciação, a Proposta Orçamentária do Município, Câmara de Vereadores e seus Fundos para o
Exercício Financeiro de 2023, em cumprimento ao disposto no Artigo 9 item XV e Artigo 65
item XV da Lei Orgânica Municipal, Lei Federal Nº 4.320/64, Lei Complementar Nº 101/2000,
Portarias editadas pelo Governo Federal através dos Ministérios competentes, e em
conformidade com o Plano Plurianual e Lei de Diretrizes Orçamentárias – LDO. Os anexos do
presente Projeto de Lei demonstram a previsão da receita em R$58.542.300,00 (cinquenta e oito
milhões, quinhentos e quarenta e dois mil e trezentos reais) e a despesa de igual valor.
JUSTIFICATIVA DA RECEITA
A receita orçamentária prevista para o Exercício de 2023, estimada em R$
R$58.542.300,00 (cinquenta e oito milhões, quinhentos e quarenta e dois mil e trezentos reais),
com base no texto constitucional referente transferências da Cota Parte FPM e ICMS, Outras
Receitas de Transferências, receitas próprias tais como IPTU, ISS, ITBI, Taxas, Alienação de
Bens e Receitas de Serviços, entre outras, levando-se em conta a evolução na arrecadação da
receita desde a instalação do município, a perspectiva de crescimento econômico, assim
distribuídos:
MUNICÍPIO DE QUILOMBO R$ 52.989.800,00
FUNDO MUNICIPAL DE SAÚDE DE QUILOMBO R$ 5.552.500,00
Total R$ 58.542.300,00
O Município efetuará Transferências Financeiras ao Fundo Municipal de Saúde de
Quilombo no valor de até R$9.654.000,00 (nove milhões e seiscentos e cinquenta e quatro reais),
para haver o equilíbrio orçamentário entre Receitas e Despesas, tendo em vista o Fundo
Municipal de Saúde de Quilombo, ser considerado Unidade Gestora com CNPJ
13.886.0006/0001-50 e a contabilização em separado da Unidade Gestora Município. Para o
Poder Legislativo o Município transferirá a importância de até R$2.060.00,00 (dois mil e
sessenta reais) cumprindo assim o que determina a legislação vigente no que tange a
transferências de recursos.
Os demais Fundos, terão suas receitas complementadas pela Entidade Município, para
equilíbrio orçamentário entre Receita e Despesa.
JUSTIFICATIVA DA DESPESA
A despesa orçamentária para o exercício de 2023 está fixada em R$58.542.300,00
(cinquenta e oito milhões, quinhentos e quarenta e dois mil e trezentos reais), e foi projetada
tomando-se como base as despesas realizadas nos exercícios anteriores e praticadas neste
exercício de 2022, objetivando assim, a continuidade dos trabalhos da Administração Municipal
junto à população de nosso Município, a manutenção da estrutura administrativa e do
patrimônio, bem como a aplicação em investimentos de acordo com o estabelecido no Plano
Plurianual e Lei de Diretrizes Orçamentárias, já mencionadas anteriormente e o aprimoramento
dos programas que visam o desenvolvimento do Município.
Com o objetivo de maiores esclarecimentos sobre a situação financeira e econômica do
Município e para melhor compreensão e possibilidade de análise pela Colenda Câmara de
Vereadores e população do Município de Quilombo, dos dados utilizados para elaboração da Lei
Orçamentária Anual – LOA, e ainda, em atendimento à legislação vigente, elaboramos os
quadros demonstrativos anexos a presente mensagem, para apreciação.
Na certeza de que este instrumento merecerá a mais elevada consideração da Colenda
Câmara de Vereadores, aproveitamos a oportunidade para reiterar nossos agradecimentos.
SILVANO DE PARIZ
Prefeito Municipal
SILVANO DE
PARIZ:57999872920
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PROJETO DE LEI Nº ..........DE ............DE 2022
ESTIMA A RECEITA E FIXA A DESPESA DO
MUNICÍPIO DE QUILOMBO SC PARA O
EXERCÍCIO DE 2023.
Excelentíssimo Senhor Prefeito de Quilombo, Estado de Santa Catarina, no uso das
atribuições que lhe são conferidas por Lei, em especial o disposto no artigo 65 da Lei Orgânica d
Município, faz saber que a Câmara Municipal de Vereadores aprovou e eu sanciono a seguinte
Lei.
DO ORÇAMENTO DO MUNICÍPIO
Art. 1° O Orçamento Geral do Município de Quilombo SC para o exercício de 2023
estima a Receita e fixa a Despesa em R$ 58.542.300,00 Cinquenta e oito milhões, quinhentos e
quarenta e dois mil e trezentos reais)
DOS ORÇAMENTOS DOS PODERES EXECUTIVO E LEGISLATIVO
Art. 2º O Orçamento dos Poderes Executivos e Legislativos ficam assim definidos:
UNIDADES RECEITA DESPESA
PREFEITURA 52.989.800,00 41.275.800,00
F.M. DE SAÚDE 5.552.500,00 15.206.500,00
CÂMARA DE VEREADORES 0,00 2.060.000,00
TOTAL 58.542.300,00 58.542.300,00
§ 1° A Receita da Unidade Gestora Prefeitura será realizada mediante a arrecadação de
tributos, rendas e outras Receitas Correntes e de Capital, na forma da legislação em vigor,
discriminada nos quadros anexos, com o seguinte desdobramento:
PREFEITURA MUNICIPAL
ESPECIFICAÇÃO VALOR
1. RECEITAS CORRENTES 61.004.800,00
1.1. Receita Tributária 5.917.400,00
1.2. Receita de Contribuições 350.000,00
1.3. Receita Patrimonial 2.399.400,00
1.4. Receita de Serviços 21.500,00
1.5. Transferências Correntes 51.957.000,00
1.6. Outras Receitas Correntes 359.500,00
Dedução das Receitas -8.100.000,00
2. RECEITAS DE CAPITAL 85.000,00
2.1. Alienação de Bens 50.000,00
2.2. Amortização de Empréstimos 35.00,00
TOTAL 52.989.800,00
FUNDO MUNICIPAL DE SAÚDE
ESPECIFICAÇÃO VALOR
1. RECEITAS CORRENTES 5.552.500,00
1.1 Receita Tributária 0,00
1.2. Receita Patrimonial 29.000,00
1.4. Transferências Correntes 5.523.500,00
2. RECEITAS DE CAPITAL 0,00
2.1. Transferências de Capital 0,00
TOTAL 5.552.500,00
§ 2° As Despesas dos Poderes Executivo e Legislativo serão realizadas segundo a
apresentação dos anexos integrantes desta Lei, obedecendo à classificação institucional,
funcional-programática e natureza econômica, distribuídas da seguinte maneira:
I - CLASSIFICAÇÃO INSTITUCIONAL
ESPECIFICAÇÃO VALOR
Câmara Municipal 2.060.000,00
Gabinete do Prefeito 1.021.000,00
Secretaria de Administração e Planejamento 6.568.000,00
Secretaria de Educação, Cultura e Esporte 15.905.400,00
Secretaria de Assistência Social 2.323.500,00
Secretaria da Indústria, Comércio e Serviços 1.135.000,00
Secretaria de Agricultura e Meio Ambiente 4.565.000,00
Secretaria de Transportes e Obras 5.824.200,00
Secretaria de Serviços Urbanos 3.783.700,00
Secretaria Municipal de Saúde 15.206.500,00
Reserva de Contingência 150.000,00
TOTAL 58.542.300,00
II - CLASSIFICAÇÃO POR FUNÇÃO
ESPECIFICAÇÃO VALOR
01. LEGISLATIVA 2.060.000,00
04. ADMINISTRAÇÃO 4.749.000,00
06. SEGURANÇA PÚBLICA 321.600,00
08. ASSISTÊNCIA SOCIAL 2.310.500,00
10. SAÚDE 15.206.500,00
12. EDUCAÇÃO 14.933.400,00
13. CULTURA 361.000,00
15. URBANISMO 4.565.400,00
16. HABITAÇÃO 13.000,00
17. SANEAMENTO 851.000,00
20. AGRICULTURA 4.515.000,00
22 INDÚSTRIA 560.000,00
23. COMÉRCIO E SERVIÇOS 575.000,00
24. COMUNICAÇÕES 5.000,00
26 TRANSPORTE 3.914.900,00
27. DESPORTO E LAZER 611.000,00
28. ENCARGOS ESPECIAIS 2.840.000,00
99 RESERVA DE CONTINGÊNCIA 150.000,00
TOTAL 58.542.300,00
III - CLASSIFICAÇÃO SEGUNDO A NATUREZA
PREFEITURA MUNICIPAL
ESPECIFICAÇÃO VALOR
3.0.00.00 – DESPESAS CORRENTES 36.284.500,00
3.1.00.00. – Pessoal e Encargos Sociais 18.988.500,00
3.2.00.00. – Juros e Encargos da Dívida 801.000,00
3.3.00.00. – Outras Despesas Correntes 16.495.000,00
4.0.00.00 – DESPESAS DE CAPITAL 4.841.300,00
4.4.00.00 – Investimentos 3.939.300,00
4.5.00.00 – Inversões Financeiras 202.000,00
4.6.00.00 – Amortização da Dívida 700.000,00
9.9.99.00 – RESERVA DE CONTINGÊNCIA 150.000,00
TOTAL 41.275.800,00
FUNDO MUNICIPAL DE SAÚDE
ESPECIFICAÇÃO VALOR
3.0.00.00 – DESPESAS CORRENTES 15.070.500,00
3.1.00.00. – Pessoal e Encargos Sociais 5.306.000,00
3.3.00.00. – Outras Despesas Correntes 9.764.500,00
4.0.00.00 – DESPESAS DE CAPITAL 136.000,00
4.4.00.00 – Investimentos 136.000,00
TOTAL 15.206.500,00
CÂMARA MUNICIPAL DE VEREADORES
ESPECIFICAÇÃO VALOR
3.0.00.00 – DESPESAS CORRENTES 1.930.000,00
3.1.00.00. – Pessoal e Encargos Sociais 1.600.000,00
3.3.00.00. – Outras Despesas Correntes 330.000,00
4.0.00.00 – DESPESAS DE CAPITAL 130.000,00
4.4.00.00 – Investimentos 120.000,00
4.5.90.00 – Inversões Financeiras 10.000,00
TOTAL 2.060.000,00
Art. 3° Os recursos da Reserva de Contingência serão destinados ao atendimento de
riscos fiscais representados por passivos contingentes, outros riscos e eventos fiscais imprevistos,
por meio de abertura de créditos adicionais para despesas não orçadas ou orçadas a menor.
§ 1° A utilização dos recursos da Reserva de Contingência será feita por ato do Chefe
do Poder Executivo Municipal, observado o limite e a ocorrência de cada evento de riscos fiscais
especificado neste artigo.
§ 2º Não se efetivando até o dia 10/12/2023 os riscos fiscais previstos na Lei de
Diretrizes Orçamentárias 2023, os recursos a eles reservados poderão ser utilizados por ato do
Chefe do Poder Executivo Municipal para abertura de créditos adicionais suplementares nas
dotações que se tornarem insuficientes ao longo da execução orçamentária.
§ 3º Os recursos da Reserva de Contingência destinados ao evento “Dotações não
Orçadas ou Orçadas a Menor” serão utilizados por ato do Chefe do Poder Executivo para
abertura de créditos adicionais suplementares para as dotações que se tornarem insuficientes ao
longo da execução orçamentária.
Art.4º A transposição, o remanejamento ou a transferência de recursos de um Grupo de
Natureza de Despesa/Modalidade de Aplicação/Fonte de Recursos, para outro, dentro de cada
Projeto, Atividade ou Operações Especiais, poderá ser feita por Decreto do Prefeito Municipal
(Art. 167, VI da CF).
Parágrafo Único. As fontes e destinações de recursos, bem como o detalhamento,
poderá sofrer alterações, inclusões ou exclusões, através de ato do Poder Executivo, de acordo
com as necessidades.
Art. 5° O Executivo está autorizado, nos termos do Art. 7° da Lei Federal n°
4.320/1964, a abrir créditos adicionais suplementares até o limite de 20% (vinte por cento) da
Receita estimada para o orçamento consolidado, observado o disposto no art. 43 da Lei federal nº
4.320, de 17 de março de 1964:
I - abrir créditos suplementares à conta do produto de operações de crédito até o limite
dos valores autorizados em lei;
II - abrir créditos suplementares à conta dos recursos consignados sob a denominação
de Reserva de Contingência, observado o disposto no inciso III do art. 5º da Lei Complementar
Federal nº 101, de 04 de maio de 2000;
III - adotar, durante a execução orçamentária, as medidas necessárias para ajustar a
programação das despesas autorizadas ao efetivo ingresso das receitas, dentro dos limites
constitucionais e legais; e
IV - abrir crédito especial durante a execução orçamentária quando as ações já
estiverem programadas no Plano Plurianual 2022-2025.
§ 1° Para abertura dos créditos adicionais suplementares de que trata este artigo, serão
utilizados como fontes de recursos, desde que não comprometidos:
I - o excesso ou provável excesso de arrecadação em cada uma das destinações de
recursos, observada a tendência do exercício;
II - o superávit financeiro do exercício anterior apurado em cada uma das destinações
de recurso, inclusive proveniente do cancelamento dos restos a pagar;
III - O remanejamento de dotações de um grupo de natureza de despesa para outro,
dentro de cada projeto, atividade ou operações especiais.
§ 2° Se exclui desse limite, os créditos adicionais suplementares autorizados por leis
municipais específicas aprovadas no exercício.
Art. 6º Os créditos especiais e extraordinários, abertos nos últimos quatro meses do
exercício, poderão ser reabertos no exercício subsequente, por ato do Chefe do Poder Executivo,
conforme disposto no § 2º, art. 167 da Constituição Federal.
Art. 7° Os Projetos, Atividades ou Operações Especiais priorizados nesta lei com
recursos vinculados a destinações oriundas de transferências voluntárias da União e do Estado,
Operações de Crédito, Alienação de Ativos e outras, só serão executados e utilizados a qualquer
título, se ocorrer ou estiver garantido o seu ingresso no fluxo de caixa, respeitado ainda o
montante ingressado ou garantido.
§ 1º A apuração do excesso de arrecadação de que trata o artigo 43, § 3º da Lei
4.320/1964 será realizado por destinação de recursos identificados nos orçamentos da Receita e
Despesa para fins de abertura de créditos adicionais suplementares ou especiais, conforme
exigência contida nos artigos 8º, parágrafo único e 50, I da LRF.
§ 2º O controle da execução orçamentária será realizado de forma a preservar o
equilíbrio de caixa para cada uma das destinações de recursos, conforme disposto nos artigos 8º,
42º e 50º, I da LRF.
Art. 8º Os recursos oriundos de convênios e seus rendimentos, não previstos no
orçamento da receita, ou o seu excesso, poderão ser utilizados como fontes de recursos para
abertura de créditos adicionais suplementares de projetos, atividades ou operações especiais por
ato do Chefe do Poder Executivo Municipal.
Art. 9° Durante o exercício de 2023, o Executivo Municipal poderá realizar Operações
de Crédito para financiamento de programas priorizados nesta lei.
Art. 10. Comprovado o interesse público municipal e mediante convênio, acordo ou
ajuste, o Executivo Municipal poderá assumir custeio de competência de outros entes da
federação.
Art. 11. Fica o Executivo Municipal autorizado a firmar convênios com os governos
Federal, Estadual e Municipal, diretamente ou por meio de seus órgãos da administração.
Art. 12. Ficam compatibilizadas as metas físicas e financeiras do PPA 2022-2025 e as
metas e prioridades da Lei de Diretrizes Orçamentária do exercício de 2023, mantendo
compatibilidade com essa Lei.
Art. 13. Nos termos do art. 37 da Lei Federal nº 4.320/64, e art. 53 da Lei de Diretrizes
Orçamentárias para o exercício de 2023, a Lei Orçamentária Anual conterá dotação própria para
"Despesas de Exercícios Anteriores", ficando autorizado o empenhamento e pagamento
despesas de exercícios encerrados, para as quais o orçamento respectivo consignava crédito
próprio, com saldo suficiente para atendê-las, que não se tenham processado na época própria,
bem como os Restos a Pagar com prescrição interrompida e os compromissos reconhecidos após
o encerramento do exercício correspondente e poderão ser pagos, sempre que possível, a ordem
cronológica.
Art. 14. Esta lei entrará em vigor na data de sua publicação, com efeitos a partir de 1º
de janeiro de 2023.
Gabinete do Prefeito Municipal de 04 de outubro de 2022.
Silvano de Pariz
Prefeito Municipal
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Dados: 2022.10.04 16:01:46 -03'00'