{"id":870649,"date":"2021-09-28T09:21:00","date_gmt":"2021-09-28T12:21:00","guid":{"rendered":"https:\/\/www.estrategiaconcursos.com.br\/blog\/?p=870649"},"modified":"2021-09-27T17:49:42","modified_gmt":"2021-09-27T20:49:42","slug":"afo-para-iss-aracaju","status":"publish","type":"post","link":"https:\/\/www.estrategiaconcursos.com.br\/blog\/afo-para-iss-aracaju\/","title":{"rendered":"Reta Final de AFO para ISS Aracaju \u2013 Revise j\u00e1!"},"content":{"rendered":"\n<p>Ol\u00e1, pessoal. Tudo certo? No artigo de hoje veremos a Reta Final de AFO para ISS-Aracaju.<\/p>\n\n\n\n<p>A ideia \u00e9 sumarizar os <strong>conte\u00fados <\/strong><span class=\"has-inline-color has-vivid-red-color\"><strong>imprescind\u00edveis<\/strong> <\/span>para realizar a prova de Administra\u00e7\u00e3o Financeira e Or\u00e7ament\u00e1ria (AFO) para a Secretaria da Fazenda de Aracaju.<\/p>\n\n\n\n<p>Nesse sentido, selecionamos os t\u00f3picos mais relevantes para sua prova. Abordaremos nesse artigo:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Despesa P\u00fablica<\/li><li>Receita P\u00fablica<\/li><li>Lei de Responsabilidade Fiscal \u2013 LRF<\/li><li>Princ\u00edpios Or\u00e7ament\u00e1rios<\/li><\/ul>\n\n\n\n<p>Sem mais delongas, vamos l\u00e1.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-despesa-p-blica\">Despesa P\u00fablica<\/h2>\n\n\n\n<p>Iniciando a Reta Final de AFO para ISS Aracaju, vamos falar um pouco sobre Despesa P\u00fablica.<\/p>\n\n\n\n<p>Existem v\u00e1rias classifica\u00e7\u00f5es para a despesa, tanto legais quanto doutrin\u00e1rias, entretanto uma \u00e9 a \u201ccampe\u00e3\u201d em prova, assim vamos revis\u00e1-la.<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"513\" height=\"213\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2021\/09\/26105054\/image-511.png\" alt=\"Reta Final de AFO para ISS Aracaju \u2013 Revise j\u00e1!\" class=\"wp-image-870650\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2021\/09\/26105054\/image-511.png 513w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2021\/09\/26105054\/image-511-300x125.png 300w\" sizes=\"auto, (max-width: 513px) 100vw, 513px\" \/><figcaption>Despesa P\u00fablica<\/figcaption><\/figure><\/div>\n\n\n\n<p><strong>1\u00ba N\u00edvel &#8211; <\/strong><span class=\"has-inline-color has-vivid-cyan-blue-color\"><strong>Categoria Econ\u00f4mica<\/strong> <\/span><strong>[C]<\/strong><\/p>\n\n\n\n<p><strong>3- <\/strong><span class=\"has-inline-color has-vivid-green-cyan-color\"><strong>Despesas Correntes:<\/strong> <\/span>N\u00e3o contribuem para aquisi\u00e7\u00e3o de bem capital, logo <strong>diminui o patrim\u00f4nio<\/strong>.<\/p>\n\n\n\n<p><strong>4- <span class=\"has-inline-color has-vivid-green-cyan-color\">Despesas capital: <\/span><\/strong>Contribuem para aquisi\u00e7\u00e3o de bem capital, \u00e9 um <strong>fato permutativo<\/strong>, exceto transfer\u00eancia de capital.<\/p>\n\n\n\n<p><strong>2\u00ba N\u00edvel &#8211; <span class=\"has-inline-color has-vivid-cyan-blue-color\">Grupo de Natureza de Despesa<\/span> [G]<\/strong><\/p>\n\n\n\n<p><strong><span class=\"has-inline-color has-vivid-green-cyan-color\">Despesas Correntes<\/span><\/strong><\/p>\n\n\n\n<p><strong>3.1 &#8211;<\/strong> <span class=\"has-inline-color has-vivid-purple-color\"><strong>Pessoal e Encargos Sociais<\/strong>:<\/span> Despesas com pessoal ativo ou inativo, inclusive encargos sociais e contribui\u00e7\u00f5es previd\u00eancia<\/p>\n\n\n\n<p><strong>3.2 &#8211;<\/strong> <span class=\"has-inline-color has-vivid-purple-color\"><strong>Juros e Encargos da D\u00edvida<\/strong>:<\/span> Juros, comiss\u00f5es e outros encargos; d\u00edvida p\u00fablica mobili\u00e1ria<\/p>\n\n\n\n<p><strong>3.3 &#8211;<\/strong> <strong><span class=\"has-inline-color has-vivid-purple-color\">Outras Despesas Correntes<\/span><\/strong>: Aquisi\u00e7\u00e3o e material de consumo, di\u00e1rias, contribui\u00e7\u00f5es, subven\u00e7\u00f5es, aux\u00edlio-alimenta\u00e7\u00e3o;<\/p>\n\n\n\n<p><strong><span class=\"has-inline-color has-vivid-green-cyan-color\">Despesas capital:<\/span><\/strong><\/p>\n\n\n\n<p><strong>4.4 &#8211;<\/strong> <strong><span class=\"has-inline-color has-vivid-purple-color\">Investimentos<\/span><\/strong>: Software, planejamento de obras, aquisi\u00e7\u00e3o de im\u00f3veis e m\u00f3veis, compra de materiais\/equipamentos permanentes; &nbsp;<\/p>\n\n\n\n<p><strong>4.5 &#8211;<\/strong> <span class=\"has-inline-color has-vivid-purple-color\"><strong>Invers\u00f5es financeiras<\/strong>:<\/span> Aquisi\u00e7\u00e3o de bens ou im\u00f3veis <strong>j\u00e1 em utiliza\u00e7\u00e3o<\/strong>, t\u00edtulos de capital quando <strong>n\u00e3o importe aumento do capita<\/strong>l.<\/p>\n\n\n\n<p><strong>4.6 &#8211;<\/strong> <strong><span class=\"has-inline-color has-vivid-purple-color\">Amortiza\u00e7\u00e3o da D\u00edvida: <\/span><\/strong>Pagamento e\/ou refinanciamento d\u00edvida interna ou externa, contratual ou mobili\u00e1ria, atualiza\u00e7\u00e3o monet\u00e1ria ou cambial;<\/p>\n\n\n\n<p><strong><span class=\"has-inline-color has-vivid-green-cyan-color\">Reservas:<\/span><\/strong><\/p>\n\n\n\n<p><strong>9- <span class=\"has-inline-color has-vivid-purple-color\">Reserva de Conting\u00eancia<\/span><\/strong> \u2013 <strong>9.1<\/strong> RPPS; <strong>9.2<\/strong> Reservas de Conting\u00eancia<\/p>\n\n\n\n<p><strong>3\u00ba e 4\u00ba N\u00edveis &#8211; <span class=\"has-inline-color has-vivid-cyan-blue-color\">Modalidade de Aplica\u00e7\u00e3o<\/span> [M]:<\/strong> indica se os recursos ser\u00e3o aplicados mediante transfer\u00eancia financeira.<\/p>\n\n\n\n<p><strong>5\u00ba e 6\u00ba N\u00edveis &#8211; <span class=\"has-inline-color has-vivid-cyan-blue-color\">Elemento de Despesa <\/span>[E]: <\/strong>Identificar os objetos de gastos.<\/p>\n\n\n\n<p>39 &#8211; Outros Servi\u00e7os de Terceiros;<\/p>\n\n\n\n<p>52 -equipamentos e material permanente<\/p>\n\n\n\n<p>92 \u2212 Despesa de Exerc\u00edcios Anteriores:<\/p>\n\n\n\n<p><strong>7\u00ba e 8\u00ba N\u00edveis: <span class=\"has-inline-color has-vivid-cyan-blue-color\">Desdobramento facultativo do elemento<\/span> [D]: <\/strong>Como o nome sugere, \u00e9 um detalhamento facultativo para o ente.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Receita P\u00fablica<\/h2>\n\n\n\n<p>Dando continuidade \u00e0 Reta Final de AFO para ISS Aracaju, vamos falar um pouco sobre Despesa P\u00fablica.<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2021\/09\/26105105\/image-512.png\" alt=\"Reta Final de AFO para ISS Aracaju \u2013 Revise j\u00e1!\" class=\"wp-image-870651\" width=\"502\" height=\"220\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2021\/09\/26105105\/image-512.png 502w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2021\/09\/26105105\/image-512-300x131.png 300w\" sizes=\"auto, (max-width: 502px) 100vw, 502px\" \/><figcaption>Receita P\u00fablica<\/figcaption><\/figure><\/div>\n\n\n\n<p><strong>1\u00ba N\u00edvel &#8211;<span class=\"has-inline-color has-vivid-cyan-blue-color\"> Categoria Econ\u00f4mica<\/span> [C]<\/strong><\/p>\n\n\n\n<p><strong>1 &#8211;<span class=\"has-inline-color has-vivid-green-cyan-color\"> Receitas Correntes:<\/span><\/strong> Oriunda do poder impositivo do estado, tribut\u00e1ria e de contribui\u00e7\u00e3o<\/p>\n\n\n\n<p><strong>2 &#8211; <span class=\"has-inline-color has-vivid-green-cyan-color\">Receitas de Capital:<\/span><\/strong> muta\u00e7\u00e3o patrimonial, assim n\u00e3o alteram quantitativamente o PL, exceto a Transfer\u00eancia de capital)<\/p>\n\n\n\n<p><strong>7 &#8211; <span class=\"has-inline-color has-vivid-green-cyan-color\">Receitas Correntes Intraor\u00e7ament\u00e1rias&nbsp;<\/span><\/strong><\/p>\n\n\n\n<p><strong>8 &#8211; <span class=\"has-inline-color has-vivid-green-cyan-color\">Receitas de Capital Intraor\u00e7ament\u00e1rias&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;<\/span>&nbsp;&nbsp;<\/strong><\/p>\n\n\n\n<p><strong>2\u00ba N\u00edvel \u2013 <span class=\"has-inline-color has-vivid-cyan-blue-color\">Origem<\/span> [O]<\/strong><\/p>\n\n\n\n<p><strong><span class=\"has-inline-color has-vivid-green-cyan-color\">Receitas Correntes (ou Correntes Intraor\u00e7ament\u00e1rias)<\/span><\/strong><\/p>\n\n\n\n<p><strong>1.1 &#8211;<\/strong> <strong><span class=\"has-inline-color has-vivid-purple-color\">Impostos, Taxas e Contribui\u00e7\u00f5es de Melhoria<\/span>: <\/strong>Inclusive a D\u00edvida ativa correspondentes a tributos.<\/p>\n\n\n\n<p><strong>1.2 \u2013<\/strong> <strong><span class=\"has-inline-color has-vivid-purple-color\">Contribui\u00e7\u00f5es<\/span>:<\/strong><\/p>\n\n\n\n<p><strong>1.3 \u2013<\/strong> <strong><span class=\"has-inline-color has-vivid-purple-color\">Receita Patrimonial:<\/span> <\/strong>Alugu\u00e9is, dividendos, contrato concess\u00e3o\/autoriza\u00e7\u00e3o\/permiss\u00e3o, royaltes<\/p>\n\n\n\n<p><strong>1.4 &#8211;<\/strong> <span class=\"has-inline-color has-vivid-purple-color\"><strong>Receita agropecu\u00e1ria<\/strong>:<\/span><\/p>\n\n\n\n<p><strong>1.5 &#8211;<\/strong> <strong><span class=\"has-inline-color has-vivid-purple-color\">Receita industrial:<\/span><\/strong><\/p>\n\n\n\n<p><strong>1.6 &#8211;<\/strong> <strong><span class=\"has-inline-color has-vivid-purple-color\">Receita de servi\u00e7os:<\/span> <\/strong>Tarifa, Juros de empr\u00e9stimos concedidos<\/p>\n\n\n\n<p><strong>1.7 &#8211;<\/strong> <strong><span class=\"has-inline-color has-vivid-purple-color\">Transfer\u00eancia corrente:<\/span> <\/strong>Cota-Parte, doa\u00e7\u00e3o em dinheiro para despesa corrente<\/p>\n\n\n\n<p><strong>1.9 &#8211;<\/strong> <span class=\"has-inline-color has-vivid-purple-color\"><strong>Outras receitas correntes<\/strong>: <\/span>D\u00edvida ativa n\u00e3o correspondentes a tributos; multas administrativas, contratuais e judiciais;<\/p>\n\n\n\n<p><strong><span class=\"has-inline-color has-vivid-green-cyan-color\">Receitas de Capital (ou Capital Intraor\u00e7ament\u00e1rias)<\/span><\/strong><\/p>\n\n\n\n<p><strong>2 .1 &#8211; <span class=\"has-inline-color has-vivid-purple-color\">Opera\u00e7\u00f5es de cr\u00e9dito: <\/span><\/strong>Emiss\u00e3o de t\u00edtulos p\u00fablicos; Empr\u00e9stimos Compuls\u00f3rios<\/p>\n\n\n\n<p><strong>2 .2 &#8211; <span class=\"has-inline-color has-vivid-purple-color\">Aliena\u00e7\u00e3o de bens:<\/span><\/strong><\/p>\n\n\n\n<p><strong>2 .3 &#8211; <span class=\"has-inline-color has-vivid-purple-color\">Amortiza\u00e7\u00e3o de empr\u00e9stimos<\/span><span class=\"has-inline-color has-vivid-red-color\">*<\/span>:<\/strong><\/p>\n\n\n\n<p><strong>2 .4 &#8211; <span class=\"has-inline-color has-vivid-purple-color\">Transfer\u00eancias de capital:<\/span> <\/strong>Doa\u00e7\u00e3o em dinheiro para despesa de capital<\/p>\n\n\n\n<p><strong>2 .9 &#8211; Outras receita<span class=\"has-inline-color has-vivid-purple-color\">s de capital: <\/span><\/strong>Super\u00e1vit do or\u00e7amento corrente<\/p>\n\n\n\n<p><strong><span class=\"has-inline-color has-vivid-red-color\">*<\/span><span class=\"has-inline-color has-cyan-bluish-gray-color\">N\u00e3o confunda:<\/span><\/strong><\/p>\n\n\n\n<p><strong><span class=\"has-inline-color has-luminous-vivid-orange-color\">Amortiza\u00e7\u00e3o de empr\u00e9stimo<\/span> <\/strong>-&gt; Receita or\u00e7ament\u00e1ria<\/p>\n\n\n\n<p><strong><span class=\"has-inline-color has-luminous-vivid-orange-color\">Amortiza\u00e7\u00e3o da d\u00edvida<\/span> <\/strong>-&gt; Despesa or\u00e7ament\u00e1ria<\/p>\n\n\n\n<p><strong>3\u00ba N\u00edvel &#8211; <span class=\"has-inline-color has-vivid-cyan-blue-color\">Esp\u00e9cie <\/span>[E]: <\/strong>permitem qualificar com maior detalhe a origem<\/p>\n\n\n\n<p><strong>4\u00ba ao 7\u00ba N\u00edvel &#8211;<span class=\"has-inline-color has-vivid-cyan-blue-color\"> Desdobramentos p\/ identifica\u00e7\u00e3o de peculiaridades da receita<\/span> [D]: <\/strong>Uso facultativo.<\/p>\n\n\n\n<p><strong>8\u00ba N\u00edvel &#8211; <span class=\"has-inline-color has-vivid-cyan-blue-color\">Tipo <\/span>[T]: <\/strong>identifica o tipo de arrecada\u00e7\u00e3o a que se refere aquela natureza<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Lei de Responsabilidade Fiscal \u2013 LRF<\/h2>\n\n\n\n<p>Prossigamos na Reta Final de AFO para ISS Aracaju, agora abordando a LRF.<\/p>\n\n\n\n<p><strong><span class=\"has-inline-color has-vivid-cyan-blue-color\">Objetivo da LRF<\/span> <\/strong>(Art. 1\u00ba, caput):<strong> <\/strong>Estabelecer <strong>normas de finan\u00e7as p\u00fablicas <\/strong>voltadas para a <strong>responsabilidade na gest\u00e3o fiscal<\/strong>.<\/p>\n\n\n\n<p><strong><span class=\"has-inline-color has-vivid-green-cyan-color\">Responsabilidade na gest\u00e3o fiscal pressup\u00f5e <\/span><\/strong>(Art. 1\u00ba, \u00a71\u00ba)<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>A\u00e7\u00e3o<\/strong> <strong>planejada<\/strong><\/li><li><strong>A\u00e7\u00e3o<\/strong> <strong>transparente<\/strong><\/li><li><strong>Preven\u00e7\u00e3o de riscos<\/strong> capazes de afetar o equil\u00edbrio das contas p\u00fablicas<\/li><li><strong>Corre\u00e7\u00e3o de desvios<\/strong> capazes de afetar o equil\u00edbrio das contas p\u00fablicas<\/li><li><strong>Cumprimento de metas de resultados<\/strong> entre receitas e despesas e \u00e0 obedi\u00eancia a limites e condi\u00e7\u00f5es no que tange \u00e0 ren\u00fancia de receita, gera\u00e7\u00e3o de despesas com pessoal, da seguridade social e outras, d\u00edvidas consolidada e mobili\u00e1ria, opera\u00e7\u00f5es de cr\u00e9dito, inclusive por antecipa\u00e7\u00e3o de receita, concess\u00e3o de garantia e inscri\u00e7\u00e3o em Restos a Pagar<\/li><\/ul>\n\n\n\n<p><strong><span class=\"has-inline-color has-vivid-cyan-blue-color\">Defini\u00e7\u00f5es recorrentes em prova<\/span><span class=\"has-inline-color has-vivid-green-cyan-color\"> <\/span><\/strong>(Art. 2\u00ba)<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>III &#8211; <span class=\"has-inline-color has-vivid-green-cyan-color\"><strong>empresa estatal dependente<\/strong>:<\/span> empresa controlada que receba do ente controlador recursos financeiros para pagamento de despesas com pessoal ou de custeio em geral ou de capital, exclu\u00eddos, no \u00faltimo caso, aqueles provenientes de aumento de participa\u00e7\u00e3o acion\u00e1ria<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>IV &#8211; <span class=\"has-inline-color has-vivid-green-cyan-color\"><strong>receita corrente l\u00edquida<\/strong>:<\/span> <strong>somat\u00f3rio<\/strong> das receitas tribut\u00e1rias, de contribui\u00e7\u00f5es, patrimoniais, industriais, agropecu\u00e1rias, de servi\u00e7os, transfer\u00eancias correntes e outras receitas tamb\u00e9m correntes, <strong>deduzidos<\/strong>:<\/li><\/ul>\n\n\n\n<p><strong>a)<\/strong> <span class=\"has-inline-color has-vivid-purple-color\"><strong>Na Uni\u00e3o<\/strong>:<\/span> os valores <strong>transferidos aos Estados e Munic\u00edpios<\/strong> por determina\u00e7\u00e3o <strong>constitucional ou legal<\/strong>, e as <strong>contribui\u00e7\u00f5es<\/strong> mencionadas na al\u00ednea <em>a <\/em>do inciso I e no inciso II do art. 195 (relacionadas \u00e0 <strong>seguridade social<\/strong>) e no art. 239 da CF\/1988 (<strong>PIS\/PASEP<\/strong>);<\/p>\n\n\n\n<p><strong>b) <span class=\"has-inline-color has-vivid-purple-color\">Nos Estados:<\/span><\/strong> as parcelas <strong>entregues aos Munic\u00edpios<\/strong> por determina\u00e7\u00e3o <strong>constitucional; <\/strong><\/p>\n\n\n\n<p><strong>c) <span class=\"has-inline-color has-vivid-purple-color\">Na U, nos E e nos M<\/span>: <\/strong>a <strong>contribui\u00e7\u00e3o dos servidores<\/strong> para o custeio do seu sistema de <strong>previd\u00eancia<\/strong> e assist\u00eancia social e as <strong>receitas<\/strong> provenientes da <strong>compensa\u00e7\u00e3o<\/strong> financeira citada no \u00a7 9\u00ba do art. 201 da CF\/1988 <strong>[regimes diversos da previd\u00eancia];<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Lei de diretrizes or\u00e7ament\u00e1rias<\/h3>\n\n\n\n<p><strong><span class=\"has-inline-color has-vivid-cyan-blue-color\">Lei de diretrizes or\u00e7ament\u00e1rias <\/span><\/strong>(Art. 4\u00ba): <strong>diretrizes. Inclui:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><strong><span class=\"has-inline-color has-vivid-green-cyan-color\">Anexo de Metas Fiscais <\/span><\/strong>(Art. 4, \u00a71\u00ba): metas anuais, em valores correntes e constantes, relativas a receitas, despesas, resultados nominal e prim\u00e1rio e montante da d\u00edvida p\u00fablica, para o exerc\u00edcio a que se referirem e para os dois seguintes. <strong><span class=\"has-inline-color has-vivid-purple-color\">-&gt; Comparativos, metas, evolu\u00e7\u00e3o<\/span><\/strong><\/li><li><strong><span class=\"has-inline-color has-vivid-green-cyan-color\">Anexo de Riscos Fiscais<\/span> <\/strong>(Art. 4, \u00a73\u00ba): avaliados os passivos contingentes e outros riscos capazes de afetar as contas p\u00fablicas, informando as provid\u00eancias a serem tomadas, caso se concretizem. <strong><span class=\"has-inline-color has-vivid-purple-color\">-&gt; riscos<\/span><\/strong><\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Receita p\u00fablica<\/h3>\n\n\n\n<p>Em rela\u00e7\u00e3o <strong>\u00e0 <span class=\"has-inline-color has-vivid-cyan-blue-color\">previs\u00e3o e \u00e0 arrecada\u00e7\u00e3o<\/span><\/strong>, leve para prova que:<\/p>\n\n\n\n<p><strong><span class=\"has-inline-color has-vivid-green-cyan-color\">Requisitos essenciais de responsabilidade<\/span><\/strong> (Art. 11): institui\u00e7\u00e3o, previs\u00e3o e efetiva arrecada\u00e7\u00e3o de<span class=\"has-inline-color has-vivid-red-color\"> <strong>todos os tributos<\/strong>.<\/span><\/p>\n\n\n\n<p>Entretanto n\u00e3o confunda, pois a <strong><span class=\"has-inline-color has-vivid-green-cyan-color\">veda\u00e7\u00e3o em transfer\u00eancias volunt\u00e1rias<\/span><\/strong> se refere aos <span class=\"has-inline-color has-vivid-red-color\"><strong>impostos<\/strong> <\/span>(Art. 11, \u00a7\u00fa).<\/p>\n\n\n\n<p>Quanto \u00e0 <strong><span class=\"has-inline-color has-vivid-cyan-blue-color\">Ren\u00fancia de Receita <\/span><\/strong>temos que:<\/p>\n\n\n\n<p><em>Art. 14. A <\/em><strong>concess\u00e3o<em> ou amplia\u00e7\u00e3o<\/em><\/strong><em> <strong>de incentivo ou benef<span class=\"has-inline-color has-vivid-green-cyan-color\">\u00edcio de natureza tribut\u00e1ria da qual decorra <\/span>ren\u00fancia de receita<\/strong> dever\u00e1 estar <strong>acompanhada de estimativa do impacto<\/strong> or\u00e7ament\u00e1rio-financeiro no exerc\u00edcio em que deva iniciar sua vig\u00eancia e nos dois seguintes, <strong>atender<\/strong> ao disposto na lei de diretrizes or\u00e7ament\u00e1rias e a <strong>pelo menos uma<\/strong> das seguintes condi\u00e7\u00f5es:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<\/em><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>I &#8211; <strong><span class=\"has-inline-color has-vivid-purple-color\">Demonstrar que n\u00e3o afeta a meta fiscal<\/span><\/strong>; <strong><span class=\"has-inline-color has-vivid-red-color\">OU<\/span><\/strong><\/li><li>II \u2013 <strong><span class=\"has-inline-color has-vivid-purple-color\">Existir medida de compensa\u00e7\u00e3o<\/span><\/strong> (receita aumentada\/criada) <span class=\"has-inline-color has-vivid-purple-color\">-&gt; a ren\u00fancia s\u00f3 entrar\u00e1 em vigor quando a medida de compensa\u00e7\u00e3o for implementada (Art. 14, \u00a72\u00ba)<\/span><\/li><\/ul>\n\n\n\n<p>Tamb\u00e9m \u00e9 de suma import\u00e2ncia conhecer a <span class=\"has-inline-color has-vivid-green-cyan-color\"><strong>defini\u00e7\u00e3o de ren\u00fancia<\/strong> <\/span>(Art. 14, \u00a71\u00ba) para a LRF.<\/p>\n\n\n\n<p>\u201cAnistia, remiss\u00e3o, subs\u00eddio, cr\u00e9dito presumido, <strong>concess\u00e3o de isen\u00e7\u00e3o em car\u00e1ter<span class=\"has-inline-color has-vivid-red-color\"> n\u00e3o geral<\/span><\/strong>, altera\u00e7\u00e3o de al\u00edquota ou modifica\u00e7\u00e3o de base de c\u00e1lculo que implique redu\u00e7\u00e3o discriminada de tributos ou contribui\u00e7\u00f5es, e outros benef\u00edcios que correspondam a tratamento diferenciado\u201d<\/p>\n\n\n\n<p>Ainda \u00e9 importante lembrar que as<span class=\"has-inline-color has-vivid-green-cyan-color\"> <strong>regras de ren\u00fancia n\u00e3o se aplicam<\/strong><\/span> (Art. 14, \u00a73\u00ba):<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><strong><span class=\"has-inline-color has-vivid-purple-color\">Impostos extrafiscais:<\/span> II, IPI, IE e IOF<\/strong><\/li><li><strong><span class=\"has-inline-color has-vivid-purple-color\">Princ\u00edpio da insignific\u00e2ncia<\/span>: <\/strong>ao cancelamento de d\u00e9bito cujo montante seja inferior ao dos respectivos custos de cobran\u00e7a<\/li><\/ul>\n\n\n\n<p>Ainda, \u00e9 v\u00e1lido conhecer o informativo 977, pois h\u00e1 excepcionalidades devido a pandemia.<\/p>\n\n\n\n<p class=\"has-text-align-center\"><a href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/informativo-stf-977-comentado\/\">Informativo STF 977 Comentado<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Despesa p\u00fablica<\/h3>\n\n\n\n<p>Dando sequ\u00eancia na Reta Final de AFO para ISS Aracaju, conhe\u00e7amos a defini\u00e7\u00e3o de Despesa Obrigat\u00f3ria de Car\u00e1ter Continuado.<\/p>\n\n\n\n<p><span class=\"has-inline-color has-vivid-cyan-blue-color\"><strong>Despesa Obrigat\u00f3ria de Car\u00e1ter Continuado<\/strong> <\/span>(Art. 17): despesa corrente derivada de lei, medida provis\u00f3ria ou ato administrativo normativo que fixem para o ente a <strong>obriga\u00e7\u00e3o legal de sua execu\u00e7\u00e3o por um per\u00edodo superior a dois exerc\u00edcios<\/strong>.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<\/p>\n\n\n\n<p>Quanto \u00e0 <strong><span class=\"has-inline-color has-vivid-cyan-blue-color\">despesa com pessoal<\/span><\/strong>, vejamos de forma tabela seus limites por esfera.<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"370\" height=\"223\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2021\/09\/26105123\/image-513.png\" alt=\"\" class=\"wp-image-870652\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2021\/09\/26105123\/image-513.png 370w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2021\/09\/26105123\/image-513-300x181.png 300w\" sizes=\"auto, (max-width: 370px) 100vw, 370px\" \/><\/figure><\/div>\n\n\n\n<p><strong><span class=\"has-inline-color has-luminous-vivid-amber-color\">Obs.:<\/span><\/strong> Atente-se que o munic\u00edpio n\u00e3o tem poder judici\u00e1rio.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">D\u00edvida e do endividamento<\/h3>\n\n\n\n<p>Pessoal, muitas quest\u00f5es abordam defini\u00e7\u00f5es, assim \u00e9 important\u00edssimo conhec\u00ea-las.<\/p>\n\n\n\n<p><span class=\"has-inline-color has-vivid-cyan-blue-color\"><strong>Defini\u00e7\u00f5es B\u00e1sicas<\/strong> <\/span>(Art. 29)<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>I &#8211; <span class=\"has-inline-color has-vivid-green-cyan-color\"><strong>d\u00edvida p\u00fablica consolidada ou fundada<\/strong>:<\/span> montante total, apurado sem duplicidade, das obriga\u00e7\u00f5es financeiras do ente da Federa\u00e7\u00e3o, assumidas em virtude de leis, contratos, conv\u00eanios ou tratados e da realiza\u00e7\u00e3o de opera\u00e7\u00f5es de cr\u00e9dito, para amortiza\u00e7\u00e3o em <strong>prazo superior a 12 meses<\/strong>; -&gt; Tamb\u00e9m as opera\u00e7\u00f5es de cr\u00e9dito de prazo inferior a 12 meses cujas receitas tenham constado do or\u00e7amento. (Art. 29, \u00a73\u00ba)&nbsp;<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>II &#8211; <span class=\"has-inline-color has-vivid-green-cyan-color\"><strong>d\u00edvida p\u00fablica mobili\u00e1ria<\/strong>: <\/span><span class=\"has-inline-color has-black-color\"><strong>d\u00edvida p\u00fablica representada por t\u00edtulos emitidos<\/strong> <\/span>pela Uni\u00e3o, inclusive os do Banco Central do Brasil, Estados e Munic\u00edpios;<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>III &#8211; <span class=\"has-inline-color has-vivid-green-cyan-color\"><strong>opera\u00e7\u00e3o de cr\u00e9dito<\/strong>:<\/span> <strong>compromisso financeiro assumido<\/strong> em raz\u00e3o de m\u00fatuo, abertura de cr\u00e9dito, emiss\u00e3o e aceite de t\u00edtulo, aquisi\u00e7\u00e3o financiada de bens, recebimento antecipado de valores provenientes da venda a termo de bens e servi\u00e7os, arrendamento mercantil e outras opera\u00e7\u00f5es assemelhadas, inclusive com o uso de derivativos financeiros;<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>IV &#8211; <strong><span class=\"has-inline-color has-vivid-green-cyan-color\">concess\u00e3o de garantia<\/span><\/strong>: <strong>compromisso de adimpl\u00eancia<\/strong> de obriga\u00e7\u00e3o financeira ou contratual assumida por ente da Federa\u00e7\u00e3o ou entidade a ele vinculada;<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>V &#8211; <span class=\"has-inline-color has-vivid-green-cyan-color\"><strong>refinanciamento da d\u00edvida mobili\u00e1ria<\/strong>: <\/span><strong>emiss\u00e3o de t\u00edtulos para pagamento do principal<\/strong> acrescido da atualiza\u00e7\u00e3o monet\u00e1ria.<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Princ\u00edpios Or\u00e7ament\u00e1rios<\/h2>\n\n\n\n<p>Para finalizar o Reta Final de AFO para ISS Aracaju, vejamos as principais partes referente aos <strong><span class=\"has-inline-color has-vivid-cyan-blue-color\">princ\u00edpios or\u00e7ament\u00e1rios<\/span><\/strong>.<\/p>\n\n\n\n<p><strong><span class=\"has-inline-color has-vivid-green-cyan-color\">Princ\u00edpio da Universalidade<\/span><\/strong> <strong>(ou globaliza\u00e7\u00e3o):<\/strong> A Lei de Or\u00e7amentos compreender\u00e1 todas as receitas e despesas (Fiscal + seguridade social + investimento) de todos os poderes, \u00f3rg\u00e3os e fundos mantidos pelo poder p\u00fablico.<\/p>\n\n\n\n<p><strong><span class=\"has-inline-color has-vivid-green-cyan-color\">Princ\u00edpio da Unidade <\/span>(ou da Totalidade): <\/strong>cada ente dever\u00e1 elaborar um \u00fanico or\u00e7amento (LOA)&nbsp; <\/p>\n\n\n\n<p><strong><span class=\"has-inline-color has-vivid-green-cyan-color\">Princ\u00edpio do Or\u00e7amento Bruto:<\/span> <\/strong>Todas as receitas e despesas constar\u00e3o da Lei de Or\u00e7amento pelos seus totais, vedadas quaisquer dedu\u00e7\u00f5es.<\/p>\n\n\n\n<p><strong><span class=\"has-inline-color has-vivid-green-cyan-color\">Princ\u00edpio da Especifica\u00e7\u00e3o <\/span>(ou Discrimina\u00e7\u00e3o ou Especializa\u00e7\u00e3o): <\/strong>n\u00e3o consignar\u00e1 dota\u00e7\u00f5es globais destinadas a atender indiferentemente a despesas de pessoal, material, servi\u00e7os de terceiros, transfer\u00eancias ou quaisquer outras; <span class=\"has-inline-color has-vivid-purple-color\"><strong>exceto<\/strong> <\/span>os programas especiais de trabalho que, por sua natureza, n\u00e3o possam cumprir-se subordinadamente \u00e0s normas gerais de execu\u00e7\u00e3o da despesa.<\/p>\n\n\n\n<p><strong><span class=\"has-inline-color has-vivid-green-cyan-color\">Princ\u00edpio da Exclusividade: <\/span><\/strong>A <strong>LOA n\u00e3o conter\u00e1 dispositivo estranho \u00e0 previs\u00e3o da receita e \u00e0 fixa\u00e7\u00e3o da despesa<\/strong>; <span class=\"has-inline-color has-vivid-purple-color\"><strong>exceto<\/strong> <\/span>cr\u00e9ditos suplementares e contrata\u00e7\u00e3o de opera\u00e7\u00f5es de cr\u00e9dito, ainda que por antecipa\u00e7\u00e3o de receita.<\/p>\n\n\n\n<p><strong><span class=\"has-inline-color has-vivid-green-cyan-color\">Princ\u00edpio da N\u00e3o Afeta\u00e7\u00e3o <\/span>(ou N\u00e3o Vincula\u00e7\u00e3o): <\/strong>vedados<strong> <\/strong>vincula\u00e7\u00e3o de receita de impostos, <span class=\"has-inline-color has-vivid-purple-color\"><strong>ressalvadas<\/strong> <\/span>a cota parte (art. 158, 159), recursos para sa\u00fade<strong>, ensino e <\/strong>administra\u00e7\u00e3o tribut\u00e1ria<strong>, a<\/strong>\u00e7\u00e3o de garantias \u00e0s opera\u00e7\u00f5es de cr\u00e9dito por antecipa\u00e7\u00e3o de receita e garantia\/pagamento \u00e0 Uni\u00e3o.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Considera\u00e7\u00f5es Finais<\/h2>\n\n\n\n<p>Pessoal, chegamos ao final da Reta Final de AFO para ISS Aracaju. Espero que tenha sido efetivo para sua revis\u00e3o para o concurso ISS Aracaju.<\/p>\n\n\n\n<p>N\u00e3o deixe de acompanhar o blog para mais dicas.<\/p>\n\n\n\n<p>Gostou do conte\u00fado? Siga nossa p\u00e1gina<\/p>\n\n\n\n<p class=\"has-text-align-center\"><a href=\"https:\/\/www.instagram.com\/resumospassarin\/\">https:\/\/www.instagram.com\/resumospassarin\/<\/a><\/p>\n\n\n\n<h2 class=\"has-text-align-center wp-block-heading\" id=\"h-cursos-e-assinaturas\">Cursos e Assinaturas<\/h2>\n\n\n\n<div class=\"container\" id=\"boxes\">\n  <div class=\"row\">\n\n    <div class=\"col-sm\">\n      <div class=\"estrategia\" id=\"box-assinatura\">\n        <h3 class=\"titulo-assinatura\">Assinatura Concursos<\/h3>\n        <p class=\"subtitulo-assinatura\">Assinatura de 1 ano ou 2 anos<\/p>\n        <div class=\"box-botao\">\n          <a class=\"btn-assinatura\" target=\"_blank\" href=\"https:\/\/www.estrategiaconcursos.com.br\/assinaturas\/\" role=\"button\" rel=\"noopener noreferrer\">ASSINE AGORA<\/a>\n        <\/div>\n      <\/div><\/div><\/div><\/div>\n\n\n\n<div class=\"container\" id=\"boxes\">\n  <div class=\"row\">\n\n    <div class=\"col-sm\" id=\"boxes-concursos\">\n      <div style=\"background-color: #005DAD;\" class=\"conteudo-concursos\" id=\"box-concursos\">\n        <h3 class=\"titulo-assinatura\">Concursos Abertos<\/h3>\n        <p class=\"subtitulo-assinatura\">Os editais publicados<\/p>\n        <div class=\"box-botao\">\n          <a class=\"btn-assinatura\" target=\"_blank\" href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/concursos-abertos\/\" role=\"button\" rel=\"noopener noreferrer\">Conhe\u00e7a Agora<\/a>\n        <\/div>\n      <\/div>\n    <\/div>\n\n    <div class=\"col-sm\" id=\"boxes-concursos\">\n      <div style=\"background-color: #1A7ED5;\" class=\"conteudo-concursos\" id=\"box-concursos\">\n        <h3 class=\"titulo-assinatura\">Concursos 2021<\/h3>\n        <p class=\"subtitulo-assinatura\">As oportunidades previstas<\/p>\n        <div class=\"box-botao\">\n          <a class=\"btn-assinatura\" target=\"_blank\" href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/concursos-2021\/\" role=\"button\" rel=\"noopener noreferrer\">Conhe\u00e7a Agora<\/a>\n        <\/div>\n      <\/div>\n    <\/div>\n\n    <div class=\"col-sm\" id=\"boxes-concursos\">\n      <div style=\"background-color: #419FF0;\" class=\"conteudo-concursos\" id=\"box-concursos\">\n        <h3 class=\"titulo-assinatura\">Concursos 2022<\/h3>\n        <p class=\"subtitulo-assinatura\">Vagas para o pr\u00f3ximo ano<\/p>\n        <div class=\"box-botao\">\n          <a class=\"btn-assinatura\" target=\"_blank\" href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/concursos-2022\/\" role=\"button\" rel=\"noopener noreferrer\">Conhe\u00e7a Agora<\/a>\n        <\/div>\n      <\/div>\n    <\/div>\n\n  <\/div>\n<\/div>\n\n\n\n<div class=\"container\" id=\"boxes\">\n  <div class=\"row\">\n\n    <div class=\"col-sm\">\n      <div class=\"banner-tribunal\" id=\"box-assinatura\">\n        <h3 class=\"titulo-assinatura\">Cursos para Carreiras Jur\u00eddicas<\/h3>\n        <p class=\"subtitulo-assinatura\">Conhe\u00e7a os cursos<\/p>\n        <div class=\"box-botao\">\n          <a class=\"btn-assinatura\" target=\"_blank\" href=\"https:\/\/www.estrategiaconcursos.com.br\/cursosPorConcurso\/assinaturas-carreira-juridica\/\" rel=\"noopener noreferrer\">Conhe\u00e7a mais<\/a>\n        <\/div>\n      <\/div>\n      <p class=\"texto-auxiliar\">Prepare-se com o melhor material e com quem mais aprova em Concursos P\u00fablicos em todo o pa\u00eds.<\/p>\n    <\/div>\n\n  <\/div>\n<\/div>\n\n\n\n<p>At\u00e9 mais e bons estudos!<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ol\u00e1, pessoal. Tudo certo? No artigo de hoje veremos a Reta Final de AFO para ISS-Aracaju. A ideia \u00e9 sumarizar os conte\u00fados imprescind\u00edveis para realizar a prova de Administra\u00e7\u00e3o Financeira e Or\u00e7ament\u00e1ria (AFO) para a Secretaria da Fazenda de Aracaju. Nesse sentido, selecionamos os t\u00f3picos mais relevantes para sua prova. Abordaremos nesse artigo: Despesa P\u00fablica [&hellip;]<\/p>\n","protected":false},"author":1763,"featured_media":629958,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"post_tipo":"article","footnotes":""},"categories":[220183],"tags":[],"tax_estado":[219988],"class_list":["post-870649","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal-municipal","tax_estado-se"],"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>Reta Final de AFO para ISS Aracaju \u2013 Revise j\u00e1!<\/title>\n<meta name=\"description\" content=\"Veja neste artigo uma revis\u00e3o esquem\u00e1tica de reta final da mat\u00e9ria Administra\u00e7\u00e3o Financeira e Or\u00e7ament\u00e1ria (AFO) para o ISS Aracaju.\" \/>\n<meta name=\"robots\" content=\"index, follow, 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