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 Quadro Geral das Transgressões à LRF e Correspondentes Punições
TV = proibida a transferência voluntária; OC = proibida a operação de crédito; G = proibido receber garantia; TC = retenção de transferência constitucional; RP = obter resultado
primário para voltar ao limite; LRF = restrição da Lei de Responsabilidade Fiscal; art = artigo; par = parágrafo; inc = inciso
Punição
Art Par Inc Transgressão à Lei LRF Punição Penal Legislação
Fiscal
RESTOS A PAGAR
1 1 Ordenar ou autorizar a inscrição em restos a pagar, de despesa que não tenha detenção de 6 meses a L 10.028-art.2º-359B
sido previamente empenhada ou que exceda limite da lei 2 anos
1 1 Deixar de ordenar, de autorizar ou de promover o cancelamento do detenção de 6 meses a L 10.028-art.2º-359F
montante de restos a pagar inscrito em valor superior ao permitido em lei 2 anos
PLANEJAMENTO
4 Não fazer a LDO de acordo com a lei cassação do mandato DL 201 art.4º VII
4 1e2 Propor LDO que não contenha as metas fiscais na forma da lei multa 30% dos L 10.028-art.5º II
vencimentos anuais
4 3 Propor LDO que não contenha os riscos fiscais na forma da lei cassação do mandato DL 201 art.4º VII
4 Não entregar a LDO no prazo cassação do mandato DL 201 art.4º VII
5 Não elaborar o projeto de lei orçamentária anual de forma compatível com o cassação do mandato DL 201 art.4º V
plano plurianual, com a LDO e com as normas da lei


5 1 Não conter no projeto de lei orçamentária o demonstrativo da cassação do mandato DL 201 art.4º V
compatibilidade da programação dos orçamentos com os objetivos e metas
fiscais.
5 2 Não conter no projeto de lei orçamentária o demonstrativo do efeito, sobre as cassação do mandato DL 201 art.4º V
receitas e despesas, decorrente de renúncia fiscal, bem como das medidas de
compensação a renúncias de receita e ao aumento de despesas obrigatórias
de caráter continuado
5 3 Não conter no projeto de lei orçamentária reserva de contingência na forma cassação do mandato DL 201 art.4º V
definida pela LDO, destinada ao atendimento de passivos contingentes e
outros riscos e eventos fiscais imprevistos.
5 1 Não conter no projeto de lei orçamentária todas as despesas relativas à dívida cassação do mandato DL 201 art.4º V
pública, mobiliária ou contratual, e as receitas que as atenderão.
5 2 Não conter separadamente na lei orçamentária e nas de crédito adicional o cassação do mandato DL 201 art.4º V
refinanciamento da dívida pública
5 3 Superar a variação do índice de preços previsto na LDO para a atualização proibido cassação do mandato DL 201 art.4º V
monetária do principal da dívida mobiliária refinanciada.
5 4 Consignar na lei orçamentária crédito com finalidade imprecisa ou com proibido cassação do mandato DL 201 art.4º V
dotação ilimitada
 Quadro Geral das Transgressões à LRF e Correspondentes Punições
TV = proibida a transferência voluntária; OC = proibida a operação de crédito; G = proibido receber garantia; TC = retenção de transferência constitucional; RP = obter resultado
primário para voltar ao limite; LRF = restrição da Lei de Responsabilidade Fiscal; art = artigo; par = parágrafo; inc = inciso
Punição
Art Par Inc Transgressão à Lei LRF Punição Penal Legislação
Fiscal
5 5 Consignar na lei orçamentária dotação para investimento com duração proibido cassação do mandato DL 201 art.4º V
superior a um exercício financeiro que não esteja previsto no plano plurianual
ou em lei que autorize a sua inclusão
5 Não entregar a Lei Orçamentária Anual no prazo cassação do mandato DL 201 art.4º V
8 Não estabelecer no prazo a programação financeira e o cronograma de cassação do mandato DL 201 art.4º VII
execução mensal de desembolso
8 u Não usar exclusivamente os recursos legalmente vinculados a finalidade cassação do mandato DL 201 art.4º VII
específica para atender ao objeto de sua vinculação, ainda que em exercício
diverso daquele em que ocorrer o ingresso
9 Deixar de expedir ato determinando limitação de empenho e movimentação multa 30% dos L 10.028-art.5º III
financeira, nos casos e condições estabelecidos em lei vencimentos anuais
9 4 Não demonstrar e avaliar no prazo o cumprimento das metas fiscais de cada cassação do mandato DL 201 art.4º VII
quadrimestre, em audiência pública
10 Não identificar na execução orçamentária e financeira os beneficiários de cassação do mandato DL 201 art.4º VII
pagamento de sentenças judiciais, por meio de sistema de contabilidade e


administração financeira, para fins de observância da ordem cronológica
RECEITA
11 Não realizar a instituição, previsão e efetiva arrecadação de todos as taxas e cassação do mandato DL 201 art.4º VII
contribuições da sua competência
11 u Não realizar a instituição, previsão e efetiva arrecadação de todos os impostos TV cassação do mandato DL 201 art.4º VII
da sua competência
12 Não efetuar as previsões de receita observando as normas técnicas, legais, os cassação do mandato DL 201 art.4º VII
efeitos das alterações na legislação, a variação do índice de preços, o
crescimento econômico ou qualquer outro fator relevante e não apresentar o
demonstrativo de sua evolução nos últimos três anos, a projeção para os dois
seguintes àquele a que se referirem, e a metodologia de cálculo e premissas
utilizadas
12 2 Não respeitar a regra de que o montante previsto para as receitas de cassação do mandato DL 201 art.4º VII
operações de crédito não poderá ser superior ao das despesas de capital
constantes do projeto de lei orçamentária
12 3 Não colocar à disposição no prazo os estudos e as estimativas das receitas cassação do mandato DL 201 art.4º VII
para o exercício subseqüente, inclusive da Receita Corrente Líquida, e as
respectivas memórias de cálculo
 Quadro Geral das Transgressões à LRF e Correspondentes Punições
TV = proibida a transferência voluntária; OC = proibida a operação de crédito; G = proibido receber garantia; TC = retenção de transferência constitucional; RP = obter resultado
primário para voltar ao limite; LRF = restrição da Lei de Responsabilidade Fiscal; art = artigo; par = parágrafo; inc = inciso
Punição
Art Par Inc Transgressão à Lei LRF Punição Penal Legislação
Fiscal
13 Não desdobrar no prazo, as receitas previstas em metas bimestrais de cassação do mandato DL 201 art.4º VII
arrecadação, especificando, quando cabível, as medidas de combate à evasão
e à sonegação, a quantidade e valores de ações ajuizadas para cobrança da
dívida ativa, bem como a evolução do montante dos créditos tributários
passíveis de cobrança administrativa
14 Não efetuar a renúncia da receita com a estimativa do impacto cassação do mandato DL 201 art.4º VII
orçamentário-financeiro no exercício em que deva iniciar sua vigência e nos
dois seguintes, atender ao disposto na LDO e a pelo menos uma das
condições estabelecidas na lei
14 2 Efetuar a renúncia de receita, no caso dela decorrer da condição de cassação do mandato DL 201 art.4º VII
compensação permanente de receita, antes de implementadas as medidas
dessa compensação
DESPESAS CRIADAS OU EXPANDIDAS
15 Gerar despesa ou assumir obrigação que não atenda o disposto na lei proibida, lesiva, reclusão de 1 a 4 anos L 10.028-art.2º-359D
irregular


16 Não cumprir a lei para a criação, expansão ou aperfeiçoamento de ação proibido reclusão de 1 a 4 anos L 10.028-art.2º-359D
governamental que acarrete aumento da despesa
17 1 Não cumprir a lei para a criação ou expansão das despesas obrigatórias de proibido reclusão de 1 a 4 anos L 10.028-art.2º-359D
caráter continuado
DESPESA COM PESSOAL
19 3 Exceder o limite da despesa total com pessoal, em cada período de apuração proibido cassação do mandato DL 201 art.4º VII
20 3 Exceder o limite da despesa total com pessoal por poder, em cada período de proibido cassação do mandato DL 201 art.4º VII
apuração
21 Dar aumento de despesa total com pessoal em desacordo com a lei nulo o ato reclusão de 1 a 4 anos L 10.028-art.2º-359D
21 u Ordenar, autorizar ou executar ato que acarrete aumento de despesa total nulo o ato reclusão de 1 a 4 anos L 10.028-art.2º-359G
com pessoal nos 180 dias anteriores ao final do mandato ou legislatura
22 u 1a5 Dar aumento de despesa total com pessoal se ela atingir 95% do limite proibido reclusão de 1 a 4 anos L 10.028-art.2º-359D
23 3 1a3 Deixar de ordenar ou de promover, na forma e nos prazos da lei, a execução TV - OC - G multa 30% dos L 10.028-art.5º IV
de medida para a redução da despesa total com pessoal que houver excedido vencimentos anuais
a repartição por Poder do limite máximo
SEGURIDADE SOCIAL
24 Criar, majorar ou extender benefício ou serviço relativo à seguridade social proibido reclusão de 1 a 4 anos L 10.028-art.2º-359D
em desacordo com a lei
 Quadro Geral das Transgressões à LRF e Correspondentes Punições
TV = proibida a transferência voluntária; OC = proibida a operação de crédito; G = proibido receber garantia; TC = retenção de transferência constitucional; RP = obter resultado
primário para voltar ao limite; LRF = restrição da Lei de Responsabilidade Fiscal; art = artigo; par = parágrafo; inc = inciso
Punição
Art Par Inc Transgressão à Lei LRF Punição Penal Legislação
Fiscal
TRANSFERÊNCIA VOLUNTÁRIA E RECURSOS AO SETOR PRIVADO
25 1 1a4 Receber transferência voluntária em desacordo com limite ou condição detenção de 3 meses a L 10.028-art.4º XXIII
estabelecida em lei 3 anos - perda do
cargo e inabilitação
por 5 anos
25 2 Utilizar recursos transferidos em finalidade diversa da pactuada proibido detenção de 3 meses a DL 201 art.1º IV
3 anos - perda do
cargo e inabilitação
por 5 anos
26 Realizar a transferência de recursos ao setor privado sem autorização por lei reclusão de 1 a 4 anos L 10.028-art.2º-359D
específica, sem atender às condições estabelecidas na LDO e sem estar
prevista no orçamento ou em seus créditos adicionais
DÍVIDA
29 4 Exceder ao término de cada ano para o refinanciamento do principal da cassação do mandato DL 201 art 4º VI
dívida mobiliária, o montante do final do ano anterior, somado ao das
operações de crédito autorizadas no orçamento para este efeito e


efetivamente realizadas, acrescido de atualização monetária
31 Deixar de ordenar a redução do montante da dívida consolidada, nos prazos detenção de 3 meses a L 10.028-art.4º XVI
estabelecidos em lei, quando ultrapassar o valor resultante da aplicação do 3 anos - perda do
limite máximo fixado pelo Senado Federal cargo e inabilitação
por 5 anos
31 1 Estar acima do limite das dívidas consolidada ou mobiliária e operações de OC - RP
crédito dentro do limite de prazo
31 1 2 Não obter resultado primário necessário à recondução da dívida ao limite, multa 30% dos L 10.028-art.5º III
promovendo, entre outras medidas, limitação de empenho. vencimentos anuais
31 2 Estar acima do limite das dívidas consolidada ou mobiliária e operações de TV - OC - cassação do mandato DL 201 art.4º VII
crédito além do limite de prazo RP
OPERAÇÕES DE CRÉDITO
32 Ordenar, autorizar ou contratar operação de crédito em desacordo com a lei reclusão de 1 a 2 anos L 10.028-art.2º-359A
32 Ordenar ou autorizar a abertura de crédito em desacordo com os limites detenção de 3 meses a L 10.028-art.4º XVII
estabelecidos pelo Senado Federal, sem fundamento na lei orçamentária ou 3 anos - perda do
na de crédito adicional ou com inobservância de prescrição legal cargo e inabilitação
por 5 anos
 Quadro Geral das Transgressões à LRF e Correspondentes Punições
TV = proibida a transferência voluntária; OC = proibida a operação de crédito; G = proibido receber garantia; TC = retenção de transferência constitucional; RP = obter resultado
primário para voltar ao limite; LRF = restrição da Lei de Responsabilidade Fiscal; art = artigo; par = parágrafo; inc = inciso
Punição
Art Par Inc Transgressão à Lei LRF Punição Penal Legislação
Fiscal
32 1 6 Ordenar ou autorizar a destinação de recursos provenientes da emissão de detenção de 3 meses a L 10.028-art.4º XXII
títulos para finalidade diversa da prevista na lei que a autorizou 3 anos - perda do
cargo e inabilitação
por 5 anos
33 1 Contratar operação de crédito, exceto quando relativa à dívida mobiliária ou nulo o ato reclusão de 1 a 2 anos L 10.028-art.2º-359A
à externa, que não atende às condições e limites estabelecidos em lei
33 3 Deixar de promover ou de ordenar o cancelamento, a amortização ou a TV - OC - G detenção de 3 meses a L 10.028-art.4º XVIII
constituição de reserva para anular os efeitos de operação de crédito realizada 3 anos - perda do
com inobservância de limite, condição ou montante estabelecido em lei cargo e inabilitação
por 5 anos
35 Realizar operação de crédito ainda que sob a forma de novação, proibido detenção de 3 meses a L 10.028-art.4º XX
refinanciamento ou postergação de dívida contraída anteriormente 3 anos - perda do
cargo e inabilitação
por 5 anos
37 u 1 Captar recursos a título de antecipação de receita de tributo ou contribuição proibido detenção de 3 meses a L 10.028-art.4º XXI


cujo fato gerador ainda não tenha ocorrido, salvo o uso do contribuinte 3 anos - perda do
substituto cargo e inabilitação
por 5 anos
37 u 2 Receber antecipado valores de empresa em que o Poder Público detenha, proibido cassação do mandato DL 201 art.4º VII
direta ou indiretamente, a maioria do capital social com direito a voto, salvo
lucros e dividendos
37 u 3 Assunção direta (menos para estatais dependentes) de compromisso, confissão proibido cassação do mandato DL 201 art.4º VII
de dívida ou operação assemelhada, com fornecedor de bens, mercadorias ou
serviços, mediante emissão, aceite ou aval de título de crédito
37 u 4 Assumir de obrigação, sem autorização orçamentária, com fornecedores para proibido cassação do mandato DL 201 art.4º VII
pagamento a posteriori de bens e serviços

OPERAÇÃO DE ANTECIPAÇÃO DE RECEITA ORÇAMENTÁRIA

38 1-3-4 Contratar ou resgatar operação de antecipação de receita orçamentária em proibido cassação do mandato DL 201 art.4º VII
desacordo com a lei
38 2 Deixar de promover ou de ordenar a liquidação integral de operação de proibido detenção de 3 meses a L 10.028-art.4º XIX
antecipação de receita orçamentária, inclusive os respectivos juros e demais 3 anos - perda do
encargos, até o encerramento do exercício financeiro cargo e inabilitação
por 5 anos
GARANTIA
 Quadro Geral das Transgressões à LRF e Correspondentes Punições
TV = proibida a transferência voluntária; OC = proibida a operação de crédito; G = proibido receber garantia; TC = retenção de transferência constitucional; RP = obter resultado
primário para voltar ao limite; LRF = restrição da Lei de Responsabilidade Fiscal; art = artigo; par = parágrafo; inc = inciso
Punição
Art Par Inc Transgressão à Lei LRF Punição Penal Legislação
Fiscal
40 Conceder garantia sem obedecer as condições legais para contratar operações cassação do mandato DL 201 art.4º VII
de crédito e as disposições da lei
40 1 Conceder garantia sem o oferecimento de contragarantia, em valor igual ou detenção de 3 meses a L 10.028-art.2º-359E
superior ao da garantia a ser concedida, e à adimplência da entidade que a 1 ano
pleitear relativamente a suas obrigações junto ao garantidor e às entidades por
este controladas
40 5 Conceder garantia acima dos limites fixados pelo Senado Federal nulo o ato cassação do mandato DL 201 art.4º VII
40 6 Conceder garantia, ainda que com recursos de fundos, pela administração proibido cassação do mandato DL 201 art.4º VII
indireta, inclusive suas empresas controladas e subsidiárias
40 9 Não ressarcir pagamento de dívida honrada pela União ou Estado TC
40 10 Não liquidar totalmente a dívida que tiver sido honrada pela União ou por OC
Estado, em decorrência de garantia prestada em operação de crédito
OBRIGAÇÃO DE DESPESA NO FINAL DO MANDATO
42 u Contrair obrigação de despesa que não possa ser paga com recursos do proibido reclusão de 1 a 4 anos L 10.028-art.2º-359C
mandato. Em 2000 a pena é detenção de 3 meses a 3 anos (DL201/67 inciso


V art.1º)
GESTÃO PATRIMONIAL
43 Aplicar em desacordo com a lei as disponibilidades de caixa cassação do mandato DL 201 art.4º VII
43 1 Não depositar em conta separada as disponibilidades de caixa dos regimes de cassação do mandato DL 201 art.4º VII
previdência social, das demais disponibilidades de cada ente e não aplicar nas
condições de mercado, com observância dos limites e condições de proteção
e prudência financeira
43 2 Aplicar as disponibilidades de caixa dos regimes de previdência social em proibido cassação do mandato DL 201 art.4º VII
títulos estaduais e municipais, ações e outros papéis relativos às empresas
controladas e dar empréstimos aos segurados e ao Poder Público
44 Aplicar a receita derivada da alienação de bens e direitos para o proibido cassação do mandato DL 201 art.4º VII
financiamento de despesa corrente, salvo se destinada por lei aos regimes de
previdência social
45 Iniciar novos projetos sem estarem adequadamente atendidos aqueles em cassação do mandato DL 201 art.4º VII
andamento e contempladas as despesas de conservação do patrimônio
público
45 u Não encaminhar ao Legislativo, até a data do envio do projeto de LDO, cassação do mandato DL 201 art.4º VII
relatório com as informações sobre o início de novos projetos após atendidos
aqueles em andamento e sobre a destinação dos recursos da venda de
patrimônio
 Quadro Geral das Transgressões à LRF e Correspondentes Punições
TV = proibida a transferência voluntária; OC = proibida a operação de crédito; G = proibido receber garantia; TC = retenção de transferência constitucional; RP = obter resultado
primário para voltar ao limite; LRF = restrição da Lei de Responsabilidade Fiscal; art = artigo; par = parágrafo; inc = inciso
Punição
Art Par Inc Transgressão à Lei LRF Punição Penal Legislação
Fiscal
46 Desapropriar imóvel urbano sem a prévia e justa indenização em dinheiro ou nulo o ato cassação do mandato DL 201 art.4º VII
prévio depósito judicial do valor da indenização
EMPRESAS CONTROLADAS
47 u Não incluir nos balanços trimestrais informações sobre: fornecimento de bens cassação do mandato DL 201 art.4º VII
e serviços ao controlador, comparando-os com os praticados no mercado;
recursos recebidos do controlador com sua destinação; operações diferentes
das vigentes no mercado
TRANSPARÊNCIA, CONTROLE E FISCALIZAÇÃO
48 Não divulgar o Plano Plurianual, a LDO, a Lei Orçamentária Anual, as cassação do mandato DL 201 art.4º VII
prestações de contas e o respectivo parecer prévio
48 u Não incentivar a participação popular e não realizar audiências públicas, cassação do mandato DL 201 art.4º VII
durante os processos de elaboração e de discussão do Plano Plurianual, LDO
e Lei Orçamentária Anual
49 Não disponibilizar ao público as contas no prazo estabelecido cassação do mandato DL 201 art.4º VII


50 Não obedecer às normas de contabilidade pública não constantes da Lei de cassação do mandato DL 201 art.4º VII
Responsabilidade Fiscal para a escrituração das contas
50 1 Não escriturar de forma individualizada cada disponibilidade de caixa relativa cassação do mandato DL 201 art.4º VII
aos recursos vinculados a órgão, fundo ou despesa obrigatória
50 2 Não registrar segundo o regime de competência, a despesa e a assunção de cassação do mandato DL 201 art.4º VII
compromisso, nem apurar, em caráter complementar, o resultado dos fluxos
financeiros pelo regime de caixa
50 3 Não efetuar demonstrações contábeis compreendendo, isolada e cassação do mandato DL 201 art.4º VII
conjuntamente, as transações e operações de cada órgão, fundo ou entidade
da administração direta, autárquica e fundacional, inclusive empresa estatal
dependente
50 4 Não apresentar em demonstrativos financeiros e orçamentários específicos as cassação do mandato DL 201 art.4º VII
receitas e despesas previdenciárias
50 5 Não escriturar de modo a evidenciar o montante e a variação da dívida cassação do mandato DL 201 art.4º VII
pública no período, detalhando a natureza e o tipo de credor para as
operações de crédito, para as inscrições em Restos a Pagar e para as demais
formas de financiamento ou assunção de compromissos
50 6 Não destacar na demonstração das variações patrimoniais a origem e o cassação do mandato DL 201 art.4º VII
destino dos recursos provenientes da alienação de ativos
 Quadro Geral das Transgressões à LRF e Correspondentes Punições
TV = proibida a transferência voluntária; OC = proibida a operação de crédito; G = proibido receber garantia; TC = retenção de transferência constitucional; RP = obter resultado
primário para voltar ao limite; LRF = restrição da Lei de Responsabilidade Fiscal; art = artigo; par = parágrafo; inc = inciso
Punição
Art Par Inc Transgressão à Lei LRF Punição Penal Legislação
Fiscal
50 3 Não manter sistema de custos que permita a avaliação e o acompanhamento cassação do mandato DL 201 art.4º VII
da gestão orçamentária, financeira e patrimonial
51 2 Não remeter as contas ao Executivo da União até 30 de abril TV - OC detenção de 3 meses a DL 201 art.1º VI
3 anos - perda do
cargo e inabilitação
por 5 anos
52 Não preparar o Relatório Resumido da Execução Orçamentária contendo, por cassação do mandato DL 201 art.4º VII
categoria econômica, receitas, despesas e suas previsões no exercício, na
forma de balanço orçamentário e de demonstrativos e nesse caso também as
despesas por função e subfunção
52 1 Não apresentar no Relatório Resumido da Execução Orçamentária cassação do mandato DL 201 art.4º VII
destacadamente nas receitas de operações de crédito e nas despesas com
amortização da dívida os valores referentes ao refinanciamento da dívida
mobiliária
52 2 Não publicar o Relatório Resumido da Execução Orçamentária no prazo TV - OC cassação do mandato DL 201 art.4º VII
estabelecido


53 1a5 Não apresentar no Relatório Resumido da Execução Orçamentária cassação do mandato DL 201 art.4º VII
demonstrativos relativos a receita corrente líquida (evolução e previsão no
exercício), receitas e despesas previdenciárias, resultados nominal e primário,
juros e Restos a Pagar, detalhando, por Poder e órgão os valores inscritos, os
pagamentos realizados e o montante a pagar
53 1 Não apresentar no Relatório Resumido da Execução Orçamentária do último cassação do mandato DL 201 art.4º VII
bimestre do exercício, demonstrativos: a) de que a realização de operações
de créditos não excederam o montante das despesas de capital; b) das
projeções atuariais dos regimes de previdência social; c) da variação
patrimonial, evidenciando a alienação de ativos e a aplicação dos recursos
dela decorrentes
53 2 Não apresentar no Relatório Resumido da Execução Orçamentária, quando cassação do mandato DL 201 art.4º VII
for o caso, justificativas de limitação de empenho e da frustração de receitas,
especificando as medidas de combate à sonegação e à evasão fiscal, adotadas
e a adotar, e as ações de fiscalização e cobrança
55 1e2 Não apresentar no Relatório de Gestão Fiscal o comparativo com os limites da multa 30% dos L 10.028-art. 5º I
despesa total com pessoal, dívidas, concessão de garantias, operações de vencimentos anuais
crédito, juros e indicação das medidas corretivas se ultrapassado qualquer dos
limites
 Quadro Geral das Transgressões à LRF e Correspondentes Punições
TV = proibida a transferência voluntária; OC = proibida a operação de crédito; G = proibido receber garantia; TC = retenção de transferência constitucional; RP = obter resultado
primário para voltar ao limite; LRF = restrição da Lei de Responsabilidade Fiscal; art = artigo; par = parágrafo; inc = inciso
Punição
Art Par Inc Transgressão à Lei LRF Punição Penal Legislação
Fiscal
55 3 Não apresentar no Relatório de Gestão Fiscal os demonstrativos, no último multa 30% dos L 10.028-art. 5º I
quadrimestre: a) das disponibilidades de caixa no final do exercício; b) da vencimentos anuais
inscrição em Restos a Pagar; c) do cumprimento da lei quanto às AROs
55 3 Deixar de divulgar ou de enviar ao Poder Legislativo e ao Tribunal de Contas o TV - OC multa 30% dos L 10.028-art. 5º I
Relatório de Gestão Fiscal, nos prazos estabelecidos em lei vencimentos anuais
56 3 Não dar ampla divulgação dos resultados da apreciação das contas, julgadas cassação do mandato DL 201 art.4º VII
ou tomadas
58 Não evidenciar na prestação de contas o desempenho da arrecadação em cassação do mandato DL 201 art.4º VII
relação à previsão, destacando as providências adotadas no âmbito da
fiscalização das receitas e combate à sonegação, as ações de recuperação de
créditos nas instâncias administrativa e judicial, bem como as demais medidas
para incremento das receitas tributárias e de contribuições
59 1 4 Manter os gastos com inativos e pensionistas acima do limite definido em lei cassação do mandato DL 201 art.4º VII
59 1 5 Comprometer os custos ou os resultados dos programas ou irregularidades na cassação do mandato DL 201 art.4º VII
gestão orçamentária


DISPOSIÇÕES FINAIS OU TRANSITÓRIAS
61 Ordenar, autorizar ou promover a oferta pública ou a colocação no mercado reclusão de 1 a 4 anos L 10.028-art.2º-359H
financeiro de títulos da dívida pública sem que tenham sido criados por lei ou
sem que estejam registrados em sistema centralizado de liquidação e de
custódia
62 1e2 Contribuir para o custeio de despesas de competência de outros entes da cassação do mandato DL 201 art.4º VII
Federação sem autorização na LDO, na lei orçamentária anual, em convênio,
ou acordo, ou ajuste ou congênere, conforme sua legislação
70 u Não se enquadrar no limite da despesa total com pessoal em até dois TV - OC - G cassação do mandato DL 201 art.4º VII
exercícios, caso em 1999 estiver acima desse limite, eliminando o excesso,
gradualmente, à razão de, pelo menos, 50% ao ano, mediante a adoção das
medidas previstas na lei
71 Ultrapassar até 2003, em percentual da receita corrente líquida, a despesa proibido cassação do mandato DL 201 art.4º VII
total com pessoal verificada no exercício imediatamente anterior, acrescida de
até 10%, se esta for inferior ao limite da lei, assegurada a revisão geral anual,
sempre na mesma data e sem distinção de índices
72 Ultrapassar até 2003 o % das despesas com serviço de terceiros ocorrida em proibido cassação do mandato DL 201 art.4º VII
1999