Apostila Final Capacita SUAS

7/22/2019 Apostila Final Capacita SUAS

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h Portaria Interministerial n 163, de 4 de maio de 2001. Atualizada pela Portaria Conjunta STN/SOF n 03, de 15

de outubro de 2008 (Manual da Despesa Nacional). .


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Ateno! importante conhecer as seguintes modalidades de aplicao:

41 Transferncia a municpios (modalidade na qual o FNAS classifica as despesas

com as transferncias regulares e automticas, fundo a fundo, aos municpios);

31 Transferncia a estados (modalidade na qual o FNAS classifica as despesas com

as transferncias regulares e automticas, fundo a fundo, aos estados);

40 Transferncia a municpios (nesta modalidade so classificadas, pelo FNAS, asdespesas com repasses a municpios realizadas por meio de convnios ou contratos de

repasse);

30 Transferncia a estados (nesta modalidade so classificadas, pelo FNAS, as

despesas com repasses a estados realizadas por meio de convnios ou contratos de repasse);

50 Transferncia a instituies privadas sem fins lucrativos;

90 Aplicao direta (nesta modalidade os municpios ou estados classificam as

despesas que so executadas diretamente, como pagamento a fornecedores, tarifas de gua,

luz, telefone, contratos de alu uel, etc. .


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ePortaria 42/99 do Ministrio do Oramento e Gesto.

9 Artigo 165 da Constituio Federal de 1988


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Aes do governo federal para apoio aos municpios na elaborao do PPA

O Ministrio do Planejamento, Oramento e Gesto (MPOG), por meio da Secretaria de

Planejamento e Investimentos Estratgicos (SPI), vem desenvolvendo estratgias parapromover a integrao entre o governo federal, estaduale municipal.Nessa linha, o MPOG est elaborando iniciativas voltadas ao fortalecimento do SistemaNacional de Planejamento a fim depromover a articulao e sinergia das polticaspblicas estabelecidas no mbito dos PPAs dos entes federados, com destaque para:

Agendas de desenvolvimento territorial e Apoio tcnico elaborao dos Planos Plurianuais Municipais para o perodo

2014-2017.

Informaes detalhadas sobre essas atividades podemser obtidas no site:http://www.planejamento.gov.br/secretaria.asp?sec=10


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Importante!

A LOA deve conter quadros anexos com as memrias de clculo e a justificativa

de todas as despesas.

No mnimo, a LOA deve garantir a manuteno das despesas do exerccio anterior.

Com base na LOA do exerccio anterior, os acrscimos devem ser expressos

separadamente dos custos da manuteno, em memrias de clculo que

evidenciem as expanses no financiamento (o que se presente ampliar, retratando a

meta fsica unitria e total). Nas justificativas, o gestor deve explicar a necessidade

da ampliao.

O conselho deve apreciar e aprovar a PLOA do rgo gestor da assistncia por

meio de resoluo contendo, se for o caso, as recomendaes a serem verificadas

pelo gestor da rea.


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Relao entre Oramento e Prestao de Servios

Para executar recursos da assistncia social, os municpios devem planejar o seu uso,

inserindo-os nos instrumentos oramentrios.

Se o municpio no inserir as aes de assistncia social no oramento pblico, no ser

possvel utilizar os recursos de forma legal. Consequentemente, a prestao dos servios

socioassistenciais ser comprometida.


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faA LBA foi extinta pela seguinte legislao: MP n 813/1995, MP n 1651-42/1998 e Lei n 9649/1998. fb

De acordo com a LOAS e o disposto nos artigos 203 e 204 da Constituio Federal.fc

Por meio dos fundos pblicos de natureza especial que deveriam ser criados.


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ffGesto Estadual (GE): o estado coordenava as aes de gesto da poltica de assistncia social na regio, alm de

executar, em municpios sob sua gesto, os programas federais por meio de execuo direta ou indireta (communicpio ou entidades).Gesto Municipal (GM): os municpios que se enquadravam na gesto municipal e que cumpriam o artigo 30 daLOAS recebiam diretamente os recursos da Unio para execuo dos programas e servios de ao continuada, osquais eram executados direta ou indiretamente, mediante convnios com entidades.

Importante! O artigo 30 da LOAS estabelece como condio para os repasses de recursosaos municpios, estados e Distrito Federal a criao e funcionamento de:

Conselho de Assistncia Social, de composio paritria entre governo e sociedadecivil;

Fundo de Assistncia Social, com orientao e controle dos respectivos Conselhosde Assistncia Social; e

Plano de Assistncia Social.

Foi determinada, ainda, como condio para transferncia de recursos do FNAS aos estadose municpios a comprovao de recursos prprios destinados assistncia social, alocadosem seus respectivos fundos de assistncia social. Esse dispositivo reafirma a importncia docofinanciamento dos servios e programas, que se efetua por meio de transfernciasautomticas entre os fundos de assistncia social e de alocao de recursos prprios nessesfundos nas trs esferas de governo.

Alm disso, a LOAS prev que os estados e municpios responsveis pela utilizao dosrecursos dos fundos de assistncia social devem exercer o controle e o acompanhamentodos servios e programas por meio dos respectivos rgos de controle.


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Ateno! A gesto do fundo deve traduzir as decises e prioridades estabelecidas nos

seguintes instrumentos de planejamento: PPA, LDO, LOA e Plano de Assistncia Social,

que devem ser elaborados de forma articulada, a fim de pre

Apostila Final Capacita SUAS

Documents

Transcript of Apostila Final Capacita SUAS