{"id":1034,"date":"2018-07-09T13:54:18","date_gmt":"2018-07-09T16:54:18","guid":{"rendered":"http:\/\/www.55bet-pro.com\/pro-reitorias\/proplan\/?page_id=1034"},"modified":"2022-06-27T23:02:47","modified_gmt":"2022-06-28T02:02:47","slug":"conceitos-2","status":"publish","type":"page","link":"http:\/\/www.55bet-pro.com\/pro-reitorias\/proplan\/conceitos-2","title":{"rendered":"Conceitos"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"1034\" class=\"elementor elementor-1034\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7ca524f8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7ca524f8\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b71f2c7\" data-id=\"b71f2c7\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-437bf992 elementor-widget elementor-widget-text-editor\" data-id=\"437bf992\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>O\u00a0<strong>OR\u00c7AMENTO P\u00daBLICO<\/strong>, mais do que definir valores de gastos, aponta o que, onde e em que quantidade o cidad\u00e3o e a sociedade receber\u00e3o em bens e servi\u00e7os do Estado em retribui\u00e7\u00e3o aos tributos pagos. Al\u00e9m disso, informa para a popula\u00e7\u00e3o como estar\u00e1 distribu\u00eddo o dinheiro p\u00fablico e demonstra o compromisso do governo brasileiro em manter a disciplina fiscal nas suas contas para o pr\u00f3ximo ano. Por isso \u00e9 um instrumento t\u00e3o importante para ser acompanhado pelo cidad\u00e3o.\u00a0<\/p><p>A<strong> Universidade Federal de Santa Maria (UFSM)<\/strong>, enquanto \u00d3rg\u00e3o P\u00fablico Federal, integra o Or\u00e7amento Geral da Uni\u00e3o, seguindo as mesmas regras e diretrizes necess\u00e1rias a boa e regular aplica\u00e7\u00e3o dos recursos p\u00fablicos.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9fc8d6f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9fc8d6f\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-afa710e\" data-id=\"afa710e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-39503c0 elementor-view-stacked elementor-position-left elementor-shape-circle elementor-mobile-position-top elementor-vertical-align-top elementor-widget elementor-widget-icon-box\" data-id=\"39503c0\" data-element_type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<a href=\"http:\/\/portaltransparencia.gov.br\/servidores\/consulta?orgaosServidorLotacao=OR26247&#038;ordenarPor=nome&#038;direcao=asc\" class=\"elementor-icon elementor-animation-\" tabindex=\"-1\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-user-friends\"><\/i>\t\t\t\t<\/a>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<a href=\"http:\/\/portaltransparencia.gov.br\/servidores\/consulta?orgaosServidorLotacao=OR26247&#038;ordenarPor=nome&#038;direcao=asc\" >\n\t\t\t\t\t\t\tRecursos obrigat\u00f3rios\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tS\u00e3o recursos obrigat\u00f3rios por lei, como o sal\u00e1rio dos servidores (professores e t\u00e9cnicos administrativos em educa\u00e7\u00e3o) que est\u00e3o na ativa e os aposentados. \t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2413442 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2413442\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6f66dbc\" data-id=\"6f66dbc\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-86115e9 elementor-view-stacked elementor-position-left elementor-shape-circle elementor-mobile-position-top elementor-vertical-align-top elementor-widget elementor-widget-icon-box\" data-id=\"86115e9\" data-element_type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon elementor-animation-\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-diagnoses\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tRecursos para manuten\u00e7\u00e3o\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tS\u00e3o os recursos que a UFSM para as contas do dia-a-dia, como: \u00e1gua, luz, telefone, limpeza, vigil\u00e2ncia, materiais para laborat\u00f3rios e salas de aula, manuten\u00e7\u00e3o de equipamentos, bolsas de pesquisa, al\u00e9m de alimenta\u00e7\u00e3o, moradia e bolsas a estudantes de baixa renda.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1a1320e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1a1320e\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-011d89f\" data-id=\"011d89f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a1bdf7d elementor-view-stacked elementor-position-left elementor-shape-circle elementor-mobile-position-top elementor-vertical-align-top elementor-widget elementor-widget-icon-box\" data-id=\"a1bdf7d\" data-element_type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon elementor-animation-\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-building\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tRecursos para investimento\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tS\u00e3o os recursos que a universidade aplica em obras, alguns tipos de reformas e equipamentos e outros materiais permanentes, como livros, computadores e mobili\u00e1rio. <br>\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3f93ee2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3f93ee2\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3255d66\" data-id=\"3255d66\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1224303 elementor-widget elementor-widget-video\" data-id=\"1224303\" data-element_type=\"widget\" data-settings=\"{&quot;youtube_url&quot;:&quot;http:\\\/\\\/youtu.be\\\/Bs4hs8tfVHI&quot;,&quot;video_type&quot;:&quot;youtube&quot;,&quot;controls&quot;:&quot;yes&quot;}\" data-widget_type=\"video.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-wrapper elementor-open-inline\">\n\t\t\t<div class=\"elementor-video\"><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-093555e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"093555e\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2d42138\" data-id=\"2d42138\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0303e78 elementor-widget elementor-widget-toggle\" data-id=\"0303e78\" data-element_type=\"widget\" data-widget_type=\"toggle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-toggle\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-3161\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-3161\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Conhe\u00e7a os instrumentos or\u00e7ament\u00e1rios<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-3161\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-3161\"><p>O processo or\u00e7ament\u00e1rio \u00e9 realizado a partir da integra\u00e7\u00e3o de tr\u00eas instrumentos or\u00e7ament\u00e1rio previstos na Constitui\u00e7\u00e3o Federal: o\u00a0Plano Plurianual (PPA), a Lei de Diretrizes\u00a0Or\u00e7ament\u00e1rias (LDO) e a Lei Or\u00e7ament\u00e1ria\u00a0Anual (LOA)<\/p><p>O\u00a0<strong>Plano Plurianual<\/strong>\u00a0estabelece o planejamento para um per\u00edodo de quatro anos, por meio dos programas do governo.<\/p><p>\u00c0\u00a0<strong>Lei de Diretrizes Or\u00e7ament\u00e1rias<\/strong>, por sua vez, cabe o papel de estabelecer a liga\u00e7\u00e3o entre o PPA e a LOA, destacando os investimentos e gastos priorit\u00e1rios que dever\u00e3o compor a lei anual, e de definir as regras e normas que orientam a elabora\u00e7\u00e3o da lei or\u00e7ament\u00e1ria que ir\u00e1 vigorar no exerc\u00edcio seguinte ao da edi\u00e7\u00e3o da LDO.<\/p><p>A\u00a0<strong>Lei Or\u00e7ament\u00e1ria Anual<\/strong>, o or\u00e7amento propriamente dito, estima as receitas que o governo espera arrecadar ao longo do pr\u00f3ximo ano e fixa as despesas (os gastos) a serem realizados com tais recursos.<\/p><p><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter wp-image-1035\" src=\"http:\/\/www.55bet-pro.com\/pro-reitorias\/proplan\/wp-content\/uploads\/sites\/344\/2018\/07\/processo_orcamentario.png\" alt=\"\" width=\"650\" height=\"441\" srcset=\"http:\/\/www.55bet-pro.com\/app\/uploads\/sites\/344\/2018\/07\/processo_orcamentario.png 829w, http:\/\/www.55bet-pro.com\/app\/uploads\/sites\/344\/2018\/07\/processo_orcamentario-300x203.png 300w, http:\/\/www.55bet-pro.com\/app\/uploads\/sites\/344\/2018\/07\/processo_orcamentario-768x521.png 768w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/>Fonte: Or\u00e7amento Cidad\u00e3o: Projeto de Lei Or\u00e7ament\u00e1ria Anual &#8211; PLOA 2015.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-3162\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-3162\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Conhe\u00e7a a composi\u00e7\u00e3o da LOA<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-3162\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-3162\"><p><img decoding=\"async\" class=\"aligncenter wp-image-1036\" src=\"http:\/\/www.55bet-pro.com\/pro-reitorias\/proplan\/wp-content\/uploads\/sites\/344\/2018\/07\/instrumentos_orcamento.png\" alt=\"Infogr\u00e1fico com a imagem ilustrativa de um cofre de moedas. T\u00edtulo: Instrumentos do Processo Or\u00e7ament\u00e1rio. Conforme par\u00e1grafo 5\u00ba do Artigo 165 da Constitui\u00e7\u00e3o Federal - CF, a Lei Or\u00e7ament\u00e1ria Anual compreender\u00e1: o or\u00e7amento fiscal referente aos Poderes da Uni\u00e3o, seus fundos, \u00f3rg\u00e3os e entidades da administra\u00e7\u00e3o direta e indireta, inclusive funda\u00e7\u00f5es institu\u00eddas e mantidas pelo Poder P\u00fablico e as empresas estatais dependentes; o or\u00e7amento de investimentos das empresas em que a Uni\u00e3o, direta ou indiretamente, detenha a maioria do capital social com direito a voto; o or\u00e7amento da seguridade social, abrangendo todas as entidades e \u00f3rg\u00e3os a ele vinculados, da administra\u00e7\u00e3o direta ou indireta, bem como os fundos e funda\u00e7\u00f5es institu\u00eddos e mantidos pelo Poder P\u00fablico.\" width=\"600\" height=\"503\" srcset=\"http:\/\/www.55bet-pro.com\/app\/uploads\/sites\/344\/2018\/07\/instrumentos_orcamento.png 761w, http:\/\/www.55bet-pro.com\/app\/uploads\/sites\/344\/2018\/07\/instrumentos_orcamento-300x252.png 300w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><br \/>Fonte:\u00a0Or\u00e7amento Cidad\u00e3o: Projeto de Lei Or\u00e7ament\u00e1ria Anual &#8211; PLOA 2015.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-3163\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-3163\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">O ciclo or\u00e7ament\u00e1rio<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-3163\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-3163\"><figure id=\"attachment_1322\" aria-describedby=\"caption-attachment-1322\" style=\"width: 647px\" class=\"wp-caption alignnone\"><img decoding=\"async\" class=\"wp-image-1322 size-full\" src=\"http:\/\/www.55bet-pro.com\/pro-reitorias\/proplan\/wp-content\/uploads\/sites\/344\/2018\/08\/processo_orcamentario12.jpg\" alt=\"Imagem de um ciclo dividido em 4 etapas e seus respectivos respons\u00e1veis: controle e avalia\u00e7\u00e3o (CGU\/TCU); elabora\u00e7\u00e3o (poder executivo SOF\/SPI\/DEST); aprova\u00e7\u00e3o (congresso nacional CMO); execu\u00e7\u00e3o (\u00f3rg\u00e3os setoriais).\" width=\"647\" height=\"352\" srcset=\"http:\/\/www.55bet-pro.com\/app\/uploads\/sites\/344\/2018\/08\/processo_orcamentario12.jpg 647w, http:\/\/www.55bet-pro.com\/app\/uploads\/sites\/344\/2018\/08\/processo_orcamentario12-300x163.jpg 300w\" sizes=\"(max-width: 647px) 100vw, 647px\" \/><figcaption id=\"caption-attachment-1322\" class=\"wp-caption-text\">Fonte:\u00a0Or\u00e7amento Cidad\u00e3o: Projeto de Lei Or\u00e7ament\u00e1ria Anual &#8211; PLOA 2015.<\/figcaption><\/figure><p>Ciclo Or\u00e7ament\u00e1rio: prazos, conforme segundo par\u00e1grafo, I a III, do artigo 35 do ato das disposi\u00e7\u00f5es constitucionais transit\u00f3rias &#8211; ADCT.<\/p><table style=\"border-collapse: collapse;width: 100%\" border=\"1\"><tbody><tr><td style=\"width: 33.3333%;text-align: center\"><strong>Instrumentos<\/strong><\/td><td style=\"width: 33.3333%;text-align: center\"><strong>Encaminhamento ao Congresso Anual<\/strong><\/td><td style=\"width: 33.3333%;text-align: center\"><strong>Devolu\u00e7\u00e3o para San\u00e7\u00e3o Presidencial<\/strong><\/td><\/tr><tr><td style=\"width: 33.3333%;text-align: center\">PPA<\/td><td style=\"width: 33.3333%\">\u00a0At\u00e9 4 meses antes do encerramento do 1\u00ba Exerc\u00edcio Financeio (31\/08)\u00a0<\/td><td style=\"width: 33.3333%\">At\u00e9 o encerramento da sess\u00e3o legislativa (22\/12)<\/td><\/tr><tr><td style=\"width: 33.3333%;text-align: center\">LDO<\/td><td style=\"width: 33.3333%\">At\u00e9 8 meses e meio antes do encerramento do Exerc\u00edcio Financeiro (15\/04)\u00a0<\/td><td style=\"width: 33.3333%\">At\u00e9 o encerramento do primeiro per\u00edodo da sess\u00e3o legislativa (17\/07)<\/td><\/tr><tr><td style=\"width: 33.3333%;text-align: center\">LOA<\/td><td style=\"width: 33.3333%\">At\u00e9 4 meses antes do encerramento do Exerc\u00edcio Financeiro (31\/08)<\/td><td style=\"width: 33.3333%\">\u00a0At\u00e9 o encerramento da sess\u00e3o legislativa (22\/12)<\/td><\/tr><\/tbody><\/table><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b8bba40 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b8bba40\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-27800e8\" data-id=\"27800e8\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-10bcd11 elementor-widget elementor-widget-html\" data-id=\"10bcd11\" data-element_type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<iframe width=\"1280\" height=\"700\" src=\"http:\/\/app.powerbi.com\/view?r=eyJrIjoiZTBjOWJhNjEtYzgwMC00NmY2LWE2YTUtYTM4NjI5ZmI2YzliIiwidCI6Ijk3OTAyMGQ1LTQ5NTAtNGY0My1hOTk0LTg4ZDY4M2VhYjQ3MyJ9&amp;pageName=ReportSection26153605ce3e8a766d44\" frameborder=\"0\" allowFullScreen=\"true\"><\/iframe>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c420c32 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c420c32\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c71b268\" data-id=\"c71b268\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-bd1436e elementor-position-left elementor-vertical-align-middle elementor-view-default elementor-mobile-position-top elementor-widget elementor-widget-icon-box\" data-id=\"bd1436e\" data-element_type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<a href=\"http:\/\/www.55bet-pro.com\/pro-reitorias\/proplan\/entenda-o-orcamento-da-ufsm-em-2021\" class=\"elementor-icon elementor-animation-\" tabindex=\"-1\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-money-check-alt\"><\/i>\t\t\t\t<\/a>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<a href=\"http:\/\/www.55bet-pro.com\/pro-reitorias\/proplan\/entenda-o-orcamento-da-ufsm-em-2021\" >\n\t\t\t\t\t\t\tOr\u00e7amento da UFSM em 2021\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1311d8f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1311d8f\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-41b9162\" data-id=\"41b9162\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1004408 elementor-position-left elementor-vertical-align-middle elementor-view-default elementor-mobile-position-top elementor-widget elementor-widget-icon-box\" data-id=\"1004408\" data-element_type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<a href=\"http:\/\/www.55bet-pro.com\/pro-reitorias\/proplan\/entenda-o-orcamento-da-ufsm-em-2020\/\" class=\"elementor-icon elementor-animation-\" tabindex=\"-1\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-money-check-alt\"><\/i>\t\t\t\t<\/a>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<a href=\"http:\/\/www.55bet-pro.com\/pro-reitorias\/proplan\/entenda-o-orcamento-da-ufsm-em-2020\/\" >\n\t\t\t\t\t\t\tOr\u00e7amento da UFSM em 2020\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e5dbd08 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e5dbd08\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-2177fa7\" data-id=\"2177fa7\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-51550ea elementor-align-justify elementor-widget elementor-widget-button\" data-id=\"51550ea\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"http:\/\/www12.senado.leg.br\/orcamentofacil\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fab fa-leanpub\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Or\u00e7amento F\u00e1cil<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-94c4caa\" data-id=\"94c4caa\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7c25bb4 elementor-align-justify elementor-widget elementor-widget-button\" data-id=\"7c25bb4\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"http:\/\/www12.senado.leg.br\/orcamento\/legislacao-orcamentaria\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-atlas\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Legisla\u00e7\u00e3o Or\u00e7ament\u00e1ria<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-ae8ff43\" data-id=\"ae8ff43\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b34b8bb elementor-align-justify elementor-widget elementor-widget-button\" data-id=\"b34b8bb\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"http:\/\/www12.senado.leg.br\/orcamento\/sigabrasil\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">SIGA BRASIL<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>O\u00a0OR\u00c7AMENTO P\u00daBLICO, mais do que definir valores de gastos, aponta o que, onde e em que quantidade o cidad\u00e3o e a sociedade receber\u00e3o em bens e servi\u00e7os do Estado em retribui\u00e7\u00e3o aos tributos pagos. Al\u00e9m disso, informa para a popula\u00e7\u00e3o como estar\u00e1 distribu\u00eddo o dinheiro p\u00fablico e demonstra o compromisso do governo brasileiro em manter [&hellip;]<\/p>\n","protected":false},"author":119,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-1034","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"http:\/\/www.55bet-pro.com\/pro-reitorias\/proplan\/wp-json\/wp\/v2\/pages\/1034","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/www.55bet-pro.com\/pro-reitorias\/proplan\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"http:\/\/www.55bet-pro.com\/pro-reitorias\/proplan\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"http:\/\/www.55bet-pro.com\/pro-reitorias\/proplan\/wp-json\/wp\/v2\/users\/119"}],"replies":[{"embeddable":true,"href":"http:\/\/www.55bet-pro.com\/pro-reitorias\/proplan\/wp-json\/wp\/v2\/comments?post=1034"}],"version-history":[{"count":0,"href":"http:\/\/www.55bet-pro.com\/pro-reitorias\/proplan\/wp-json\/wp\/v2\/pages\/1034\/revisions"}],"wp:attachment":[{"href":"http:\/\/www.55bet-pro.com\/pro-reitorias\/proplan\/wp-json\/wp\/v2\/media?parent=1034"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.55bet-pro.com\/pro-reitorias\/proplan\/wp-json\/wp\/v2\/categories?post=1034"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.55bet-pro.com\/pro-reitorias\/proplan\/wp-json\/wp\/v2\/tags?post=1034"}],"curies":[{"name":"wp","href":"http:\/\/api.w.org\/{rel}","templated":true}]}}