Do Orçamento Municipal
Autor | Edson Jacinto da Silva |
Páginas | 151-153 |
Page 151
Neste passo analisaremos alguns aspectos do orçamento público municipal, como instrumento do sistema de planejamento governamental municipal. Devido às transformações verificadas na sociedade local, é necessário que o Município se modernize e se reestruture para eficazmente cumprir sua finalidade.
Todas as despesas são associadas a dotações, que são verbas fixadas no orçamento para atender às diversas necessidades, expressas através de Códigos e que devem ser devidamente autorizadas pela entidade competente, antes de se iniciar seu processo de efetivação.
Após a autorização, ainda passarão por três estágios de fixação e esclarecimento, que são o empenho da verba, a sua liquidação e por fim o pagamento. O empenho é o ato que cria para o Município a obrigação do pagamento de determinada despesa. A liquidação é o estágio em que se verifica o direito do credor. Finalmente, o pagamento, que é o último estágio da realização da despesa, é o ato que definitivamente exaure a dívida.
A Lei Orçamentária Anual compreenderá o orçamento de investimento e o orçamento fiscal referentes aos poderes do Município, seus órgãos da administração direta e indireta. Dispõe sobre as receitas próprias e provenientes de transferências, a fixação das despesas de custeio e as operações de crédito e outras, e, caso o Município possua o seu regime próprio de Previdência, conterá ainda o orçamento respectivo (Art. 165, § 5º, da CF).
O orçamento é então o instrumento de programação de que o Município dispõe para, no limite da receita prevista, alocar recursos nas diversas áreas em que atua, demonstrando sempre as ações e prioridades a serem executadas naquele período.
Com a publicação da Lei 4.320/64, foram incorporadas várias inovações conceituais relacionadas com a técnica orçamentária da administração pública em geral. E dentre essas inovações destacamos o conceito de orçamento-programa, uma nova etapa, caracterizada pela necessidade de serem classificadas as despesas públicas em função de governo e de categorias econômicas.
Page 152
Um fato importante e determinante, para se tentar incorporar o orçamento como instrumento de planejamento governamental, foi sem sombra de dúvida o Decreto-Lei 200/67. Tal dispositivo, além de reestruturar toda a administração pública federal, também serviu para criar princípios filosóficos conceituais na administração pública.
Em 1972, o Governo Federal, pelo Decreto nº 71.353/72, criou o SIPPO Sistema Integrado de...
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PEÇA SUA AVALIAÇÃO- Livros e Revistas
- Manual do Assessor Jurídico Municipal
- Nota da 7ª edição
- Apresentação
- Noções de Direito
- Fontes do Direito
- Direito Objetivo e Direito Subjetivo
- Ramos do Direito
- Direito Público
- Teoria do Estado
- Fundamentos da Organização Nacional
- O Município Brasileiro
- Da Organização Municipal
- Competências Municipais
- Autonomia do Município
- Da Organização dos Poderes
- Dos Tributos Municipais
- Do Orçamento Municipal
- Do Código de Posturas Municipais
- Código de Obras
- Lei do Loteamento Urbano
- Lei de Zoneamento, Ocupação e Uso do Solo Urbano
- Alienação de Bens Municipais
- Técnica Legislativa Municipal
- Regimento Interno
- Desapropriação
- A Reforma Administrativa
- O Poder Legislativo Municipal
- O Vereador
- Legislatura
- Previdência Municipal
- Comentários à Lei nº 10.028, de 19 de outubro de 2000
- Sindicância
- Processo Administrativo Disciplinar
- Da Licitação e do Contrato Administrativo
- Precatórios
- Lei de Responsabilidade Fiscal
- Direito Tributário
- Do Risco Ambiental do Trabalho. RAT - FAT
- O Estatuto da Cidade
- Lei de Responsabilidade das Estatais
- Do Tratamento dispensado aos municípios, pelo Novo Código de Processo Civil
- A Lei Complementar 157/2016
- Parte prática
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