{"id":1264090,"date":"2023-09-14T14:00:00","date_gmt":"2023-09-14T17:00:00","guid":{"rendered":"https:\/\/www.estrategiaconcursos.com.br\/blog\/?p=1264090"},"modified":"2023-08-28T10:52:15","modified_gmt":"2023-08-28T13:52:15","slug":"creditos-orcameentarios-iss-sp","status":"publish","type":"post","link":"https:\/\/www.estrategiaconcursos.com.br\/blog\/creditos-orcameentarios-iss-sp\/","title":{"rendered":"Cr\u00e9ditos Or\u00e7ament\u00e1rios para ISS-SP"},"content":{"rendered":"\n<figure class=\"wp-block-image aligncenter size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"683\" height=\"1024\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2023\/08\/14022702\/pexels-karolina-grabowska-4386406-683x1024.jpg\" alt=\"Cr\u00e9ditos Or\u00e7ament\u00e1rios para ISS-SP\" class=\"wp-image-1264097\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2023\/08\/14022702\/pexels-karolina-grabowska-4386406-683x1024.jpg 683w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2023\/08\/14022702\/pexels-karolina-grabowska-4386406-200x300.jpg 200w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2023\/08\/14022702\/pexels-karolina-grabowska-4386406-768x1152.jpg 768w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2023\/08\/14022702\/pexels-karolina-grabowska-4386406-1024x1536.jpg 1024w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2023\/08\/14022702\/pexels-karolina-grabowska-4386406-1365x2048.jpg 1365w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2023\/08\/14022702\/pexels-karolina-grabowska-4386406-610x915.jpg 610w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2023\/08\/14022702\/pexels-karolina-grabowska-4386406-150x225.jpg 150w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2023\/08\/14022702\/pexels-karolina-grabowska-4386406-scaled.jpg 1707w\" sizes=\"auto, (max-width: 683px) 100vw, 683px\" \/><\/figure>\n\n\n\n<p>Fala, concurseiro(a) batalhador(a)!! Neste artigo, vamos abordar os cr\u00e9ditos or\u00e7ament\u00e1rios para ISS-SP.<\/p>\n\n\n\n<p>Assim, destacamos os pontos mais importantes da legisla\u00e7\u00e3o, sem nos furtamos de acrescentar alguns esclarecimentos para proporcionar uma melhor compreens\u00e3o do tema.&nbsp;<\/p>\n\n\n\n<p>Ainda, temos outros resumos sobre v\u00e1rios pontos da mat\u00e9ria, se quiser conferir, basta acessar a minha p\u00e1gina: <a href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/author\/robat07gmail-com\/\">https:\/\/www.estrategiaconcursos.com.br\/blog\/author\/robat07gmail-com\/<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Introdu\u00e7\u00e3o&nbsp;<\/h2>\n\n\n\n<p>Preliminarmente \u00e9 interessante entendermos a diferen\u00e7a entre despesas or\u00e7ament\u00e1rias e extraor\u00e7ament\u00e1rias.<\/p>\n\n\n\n<p>Em apertada s\u00edntese, as despesas or\u00e7ament\u00e1rias:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Autoriza\u00e7\u00f5es para despesas<\/strong> fixadas, em regra, na Lei Or\u00e7ament\u00e1ria Anual;\n<ul class=\"wp-block-list\">\n<li>Exce\u00e7\u00e3o s\u00e3o os cr\u00e9ditos especiais e extraordin\u00e1rios (veremos \u00e0 frente);<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>Constituem<strong> instrumento <\/strong>para alcan\u00e7ar os fins dos<strong> programas governamentais;<\/strong><\/li>\n<\/ul>\n\n\n\n<p>J\u00e1 as despesas extraor\u00e7ament\u00e1rias:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>S\u00e3o sa\u00eddas <strong>compensat\u00f3rias<\/strong>, representam desembolsos de<strong> recursos de terceiros<\/strong> em poder do ente p\u00fablico;<\/li>\n\n\n\n<li>Os exemplos que elucidam bem s\u00e3o:\n<ul class=\"wp-block-list\">\n<li>Devolu\u00e7\u00e3o dos valores de terceiros (<strong>cau\u00e7\u00f5es\/dep\u00f3sitos<\/strong>);<\/li>\n\n\n\n<li>Recolhimento de <strong>consigna\u00e7\u00f5es<\/strong>; ou<\/li>\n\n\n\n<li>Pagamento de <strong>sal\u00e1rio-maternidade,<\/strong> que \u00e9 um benef\u00edcio da Previd\u00eancia Social <strong>adiantados pelo empregador.<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p>Em Direito Financeiro, os <strong>cr\u00e9ditos<\/strong> or\u00e7ament\u00e1rios referem-se a <strong>autoriza\u00e7\u00f5es legislativas para a realiza\u00e7\u00e3o de despesas<\/strong> or\u00e7ament\u00e1rias.<\/p>\n\n\n\n<p>Outro conceito que se deve ter em mente \u00e9 o de <strong>dota\u00e7\u00e3o<\/strong>. Isso significa a<strong> quantifica\u00e7\u00e3o de uma autoriza\u00e7\u00e3o<\/strong>, o <strong>quanto se pode gastar<\/strong> com a despesa autorizada.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>CR\u00c9DITOS OR\u00c7AMENT\u00c1RIOS INICIAIS E ADICIONAIS<\/strong><\/h2>\n\n\n\n<p>Por<strong> cr\u00e9dito or\u00e7ament\u00e1rio inicial<\/strong>, entende-se aquele <strong>aprovado pela lei or\u00e7ament\u00e1ria anual<\/strong>, constante dos <strong>or\u00e7amentos <\/strong>fiscal, da seguridade social e de investimento das empresas estatais n\u00e3o dependentes.<\/p>\n\n\n\n<p>Ademais, o <strong>or\u00e7amento anual pode ser alterado<\/strong> por meio de <strong>cr\u00e9ditos adicionais<\/strong>.&nbsp;<\/p>\n\n\n\n<p>Por<strong> cr\u00e9dito adicional<\/strong>, entendem-se as autoriza\u00e7\u00f5es de <strong>despesas n\u00e3o computadas ou insuficientemente dotadas<\/strong> na Lei Or\u00e7ament\u00e1ria.&nbsp;<\/p>\n\n\n\n<p>Conforme o art. 41 da Lei n\u00ba 4.320\/1964, os cr\u00e9ditos adicionais s\u00e3o classificados em:<\/p>\n\n\n\n<p>&nbsp;I \u2013 <strong>suplementares<\/strong>, os destinados a <strong>refor\u00e7o de dota\u00e7\u00e3o<\/strong> or\u00e7ament\u00e1ria;&nbsp;<\/p>\n\n\n\n<p>II \u2013 <strong>especiais<\/strong>, os destinados a despesas para as quais <strong>n\u00e3o haja dota\u00e7\u00e3o <\/strong>or\u00e7ament\u00e1ria espec\u00edfica;&nbsp;<\/p>\n\n\n\n<p>III \u2013 <strong>extraordin\u00e1rios<\/strong>, os destinados a <strong>despesas urgentes e imprevistas<\/strong>, em caso de guerra, como\u00e7\u00e3o intestina ou calamidade p\u00fablica.&nbsp;<\/p>\n\n\n\n<p>Repare que dos cr\u00e9ditos adicionais, apenas os suplementares j\u00e1 v\u00eam autorizados no or\u00e7amento inicial, mas em montante inferior ao necess\u00e1rio.<\/p>\n\n\n\n<p>Segundo a Manual T\u00e9cnico de Contabilidade Aplicada ao Setor P\u00fablico (MCASP), eventual <strong>necessidade de se refor\u00e7ar a dota\u00e7\u00e3o<\/strong> de um <strong>cr\u00e9dito especial ou extraordin\u00e1rio <\/strong>deve ocorrer, respectivamente, pela abertura de<strong> outros cr\u00e9ditos especiais e extraordin\u00e1rios<\/strong>, e <strong>n\u00e3o por cr\u00e9ditos suplementares.<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Cr\u00e9ditos Adicionais<\/strong> &#8211; Cr\u00e9ditos or\u00e7ament\u00e1rios para ISS-SP<\/h3>\n\n\n\n<p>Uma previs\u00e3o importante a respeito dos cr\u00e9ditos adicionais est\u00e1 cunhada na Constitui\u00e7\u00e3o Federal (art. 167, \u00a7 2\u00ba ), segundo a qual:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Os cr\u00e9ditos <strong>especiais e extraordin\u00e1rios<\/strong>;<\/li>\n\n\n\n<li>Ter\u00e3o <strong>vig\u00eancia <\/strong>no<strong> exerc\u00edcio financeiro<\/strong> em que <strong>forem autorizados<\/strong>;<\/li>\n\n\n\n<li><strong>Salvo <\/strong>se o ato de autoriza\u00e7\u00e3o for <strong>promulgado nos \u00faltimos quatro meses<\/strong> daquele exerc\u00edcio;\n<ul class=\"wp-block-list\">\n<li>Caso em que, reabertos nos limites de seus saldos, <strong>ser\u00e3o incorporados ao or\u00e7amento do exerc\u00edcio financeiro subsequente<\/strong>.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p>Por outro lado, no que tange<strong> \u00e0 forma de abertura<\/strong>, a Lei n\u00ba 4.320\/1964 determina que os <strong>cr\u00e9ditos suplementares e especiais<\/strong> ser\u00e3o <strong>abertos por decreto<\/strong> do poder <strong>executivo<\/strong>.<\/p>\n\n\n\n<p>Lembrando que a<strong> abertura <\/strong>desses cr\u00e9ditos <strong>depende de:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Pr\u00e9via autoriza\u00e7\u00e3o legislativa;<\/strong><\/li>\n\n\n\n<li>Exist\u00eancia de <strong>recursos <\/strong>dispon\u00edveis; e&nbsp;<\/li>\n\n\n\n<li>Precedida de <strong>exposi\u00e7\u00e3o justificada<\/strong>.&nbsp;<\/li>\n<\/ul>\n\n\n\n<p>Segundo o Decreto n\u00b0 62.147\/2023 de S\u00e3o Paulo, a express\u00e3o \u201caltera\u00e7\u00e3o or\u00e7ament\u00e1ria\u201d&nbsp; denota:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Libera\u00e7\u00e3o de pedidos que modifiquem a programa\u00e7\u00e3o de despesas<\/strong> consignada nas dota\u00e7\u00f5es do Or\u00e7amento Anual do Munic\u00edpio de S\u00e3o Paulo,&nbsp; o que <strong>inclui&nbsp;<\/strong>\n<ul class=\"wp-block-list\">\n<li><strong>a abertura de cr\u00e9dito adicional suplementar<\/strong>;<\/li>\n\n\n\n<li>o <strong>descongelamento ou congelamento de dota\u00e7\u00e3o<\/strong> or\u00e7ament\u00e1ria;<\/li>\n\n\n\n<li>a antecipa\u00e7\u00e3o ou reprograma\u00e7\u00e3o de <strong>cotas or\u00e7ament\u00e1rias<\/strong>;e&nbsp;<\/li>\n\n\n\n<li>a <strong>libera\u00e7\u00e3o de indica\u00e7\u00f5es parlamentares.<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Fontes de Abertura<\/strong><\/h4>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2023\/08\/14023038\/pexels-ono-kosuki-5999936-1024x683.jpg\" alt=\"Fonte de abertura de cr\u00e9dito adicional\" class=\"wp-image-1264099\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2023\/08\/14023038\/pexels-ono-kosuki-5999936-1024x683.jpg 1024w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2023\/08\/14023038\/pexels-ono-kosuki-5999936-300x200.jpg 300w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2023\/08\/14023038\/pexels-ono-kosuki-5999936-768x512.jpg 768w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2023\/08\/14023038\/pexels-ono-kosuki-5999936-1536x1024.jpg 1536w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2023\/08\/14023038\/pexels-ono-kosuki-5999936-2048x1365.jpg 2048w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2023\/08\/14023038\/pexels-ono-kosuki-5999936-610x407.jpg 610w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2023\/08\/14023038\/pexels-ono-kosuki-5999936-150x100.jpg 150w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>Os cr\u00e9ditos extraordin\u00e1rios, por sua natureza, prescindem dessa comprova\u00e7\u00e3o para abertura.&nbsp;<\/p>\n\n\n\n<p>Sob outro prisma, consideram-se<strong> recursos dispon\u00edveis<\/strong> para fins de <strong>abertura <\/strong>de cr\u00e9ditos <strong>suplementares e especiais (Mnem\u00f4nico: ROSERA)<\/strong>:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Reserva <\/strong>de Conting\u00eancia;<\/li>\n\n\n\n<li><strong>Opera\u00e7\u00f5es <\/strong>de credito autorizadas, em forma que juridicamente possibilite ao poder executivo realiz\u00e1-las;<\/li>\n\n\n\n<li><strong>Super\u00e1vit financeiro<\/strong> apurado em balan\u00e7o patrimonial do exerc\u00edcio anterior;<\/li>\n\n\n\n<li><strong>Excesso <\/strong>de arrecada\u00e7\u00e3o;&nbsp;<\/li>\n\n\n\n<li><strong>R<\/strong>ecursos <strong>oBjeto de VER<\/strong> (veto, emenda ou reforma) na PLOA;<\/li>\n\n\n\n<li><strong>Anula\u00e7\u00e3o <\/strong>parcial ou total de dota\u00e7\u00f5es or\u00e7ament\u00e1rias ou de cr\u00e9ditos adicionais, autorizados em Lei;&nbsp;<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-conclusao-creditos-orcamentarios-para-iss-sp\"><strong>Conclus\u00e3o- <\/strong>Cr\u00e9ditos Or\u00e7ament\u00e1rios para ISS-SP<\/h2>\n\n\n\n<p>Cabe destacar que esse resumo \u00e9 focado na legisla\u00e7\u00e3o, n\u00e3o \u00e9 um estudo completo da mat\u00e9ria. Ressaltamos ainda que nem todos os artigos e par\u00e1grafos da legisla\u00e7\u00e3o est\u00e3o aqui, trazemos apenas o que possui maior cobran\u00e7a em provas.<\/p>\n\n\n\n<p>Ademais, o aluno deve procurar as aulas em PDF, pois nelas o professor aborda a jurisprud\u00eancia e a doutrina associadas a cada um dos itens estudados. Apenas assim, o aluno consegue dominar completamente a banca escolhida.<\/p>\n\n\n\n<p>Por fim, na assinatura Platinum, \u00e9 poss\u00edvel um acompanhamento profissional para lhes indicar o caminho correto a tomar, o que estudar e como estudar: esse \u00e9 nosso servi\u00e7o de Coaching. Nos vemos l\u00e1!<\/p>\n\n\n\n<p>Um abra\u00e7o.<\/p>\n\n\n\n<p>Rodrigo Batalha<\/p>\n\n\n\n<p><a href=\"https:\/\/www.instagram.com\/coach.rodrigobatalha\/\">https:\/\/www.instagram.com\/coach.rodrigobatalha\/<\/a><\/p>\n\n\n\n<p>Prepare-se com o melhor material e com quem mais aprova em Concursos P\u00fablicos em todo o pa\u00eds!<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-align-center\" id=\"cursos-e-assinaturas\">Cursos e Assinaturas<\/h2>\n\n\n\n<p>Prepare-se com o melhor material e com quem mais aprova em Concursos P\u00fablicos em todo o pa\u00eds!<\/p>\n\n\n\n<p class=\"has-text-align-center has-white-color has-vivid-purple-background-color has-text-color has-background\"><a href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/concursos-abertos\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>Concursos abert<\/strong>os<\/a><\/p>\n\n\n\n<p class=\"has-text-align-center has-white-color has-vivid-purple-background-color has-text-color has-background\"><a href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/concursos-2023\/\" target=\"_blank\" rel=\"noreferrer noopener\">Concursos 2023<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Fala, concurseiro(a) batalhador(a)!! Neste artigo, vamos abordar os cr\u00e9ditos or\u00e7ament\u00e1rios para ISS-SP. Assim, destacamos os pontos mais importantes da legisla\u00e7\u00e3o, sem nos furtamos de acrescentar alguns esclarecimentos para proporcionar uma melhor compreens\u00e3o do tema.&nbsp; Ainda, temos outros resumos sobre v\u00e1rios pontos da mat\u00e9ria, se quiser conferir, basta acessar a minha p\u00e1gina: https:\/\/www.estrategiaconcursos.com.br\/blog\/author\/robat07gmail-com\/. Introdu\u00e7\u00e3o&nbsp; Preliminarmente \u00e9 [&hellip;]<\/p>\n","protected":false},"author":2202,"featured_media":1264097,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"post_tipo":"article","footnotes":""},"categories":[1],"tags":[],"tax_estado":[219963,219989],"class_list":["post-1264090","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cursos-e-concursos","tax_estado-concursos-federais","tax_estado-sp"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.2 (Yoast SEO v27.2) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Cr\u00e9ditos Or\u00e7ament\u00e1rios para ISS-SP<\/title>\n<meta name=\"description\" content=\"Saia na frente da concorr\u00eancia!!Resumo sobre os cr\u00e9ditos or\u00e7ament\u00e1rios para o ISS-SP do Estrat\u00e9gia? \u00c9 sucesso!!! 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