{"id":5377,"date":"2018-12-03T11:12:21","date_gmt":"2018-12-03T14:12:21","guid":{"rendered":"http:\/\/ww16.ce.gov.br\/sefaz\/?page_id=5377"},"modified":"2026-02-06T14:37:55","modified_gmt":"2026-02-06T17:37:55","slug":"lei-de-responsabilidade-fiscal","status":"publish","type":"page","link":"https:\/\/ww16.ce.gov.br\/sefaz\/lei-de-responsabilidade-fiscal\/","title":{"rendered":"Lei de Responsabilidade Fiscal"},"content":{"rendered":"<div class=\"wrapper wrapper--downloads\"><div class=\"ckc-card-mer-front\"><div class=\"ckc-card-mer-container\"><div class=\"ckc-card-mer-folders\"><div class=\"ckc-mer-folder-item\" data-folder-id=\"downloads-5327-folder-0\"><button class=\"ckc-mer-folder-toggle\" type=\"button\" aria-expanded=\"false\" aria-controls=\"folder-content-downloads-5327-folder-0\"><span class=\"ckc-mer-toggle-icon material-symbols-outlined\">chevron_right<\/span><span class=\"ckc-mer-folder-icon material-symbols-outlined\">folder_open<\/span><span class=\"ckc-mer-folder-name\">LRF<\/span><\/button><div class=\"ckc-mer-folder-content\" id=\"folder-content-downloads-5327-folder-0\"><div class=\"ckc-mer-file-item\"><a href=\"https:\/\/ww16.ce.gov.br\/sefaz\/download\/lei-de-responsabilidade-fiscal-lrf\/\" title=\"Lei de Responsabilidade Fiscal &#8211; LRF\"><span class=\"ckc-mer-file-icon material-symbols-outlined\">folder<\/span><span class=\"ckc-mer-file-name\">Lei de Responsabilidade Fiscal &#8211; LRF<\/span><\/a><\/div><\/div><\/div><\/div><\/div><\/div><\/div><script>\n(function() {\n    const container = document.querySelector(\".wrapper--downloads:last-of-type\");\n    if (!container) return;\n\n    const toggleContent = (button) => {\n        const contentId = button.getAttribute(\"aria-controls\");\n        if (!contentId) return;\n\n        const content = document.getElementById(contentId);\n        if (!content) return;\n\n        const isOpen = button.getAttribute(\"aria-expanded\") === \"true\";\n        button.setAttribute(\"aria-expanded\", isOpen ? \"false\" : \"true\");\n        content.classList.toggle(\"ckc-mer-open\", !isOpen);\n\n        const icon = button.querySelector(\".ckc-mer-toggle-icon\");\n        if (icon) {\n            icon.textContent = isOpen ? \"chevron_right\" : \"expand_more\";\n        }\n    };\n\n    container.querySelectorAll(\".ckc-mer-folder-toggle, .ckc-mer-subfolder-toggle\").forEach((button) => {\n        button.addEventListener(\"click\", (event) => {\n            event.preventDefault();\n            toggleContent(button);\n        });\n    });\n})();\n<\/script>\n<p>A<span style=\"letter-spacing: 0.02px\"> Lei de Responsabilidade Fiscal (LRF), Lei Complementar n\u00ba 101, de 4\/5\/2000, destina-se a regulamentar a Constitui\u00e7\u00e3o Federal, na parte da Tributa\u00e7\u00e3o e do Or\u00e7amento (T\u00edtulo VI), cujo Cap\u00edtulo II estabelece as normas gerais de finan\u00e7as p\u00fablicas a serem observadas pelos tr\u00eas n\u00edveis de governo: federal, estadual e municipal.<\/span><\/p>\n<p>A LRF n\u00e3o substitui nem revoga a Lei 4.320\/64, que normatiza as finan\u00e7as p\u00fablicas no pa\u00eds h\u00e1 mais de 36 anos. O principal objetivo da Lei de Responsabilidade Fiscal consiste em estabelecer normas de finan\u00e7as p\u00fablicas voltadas para a responsabilidade na gest\u00e3o fiscal, abrangendo os seguintes postulados:<\/p>\n<p>&#8211; A\u00e7\u00e3o planejada e transparente<\/p>\n<p>&#8211; Preven\u00e7\u00e3o de riscos e corre\u00e7\u00e3o de desvios que afetem o equil\u00edbrio das contas p\u00fablicas<\/p>\n<p>&#8211; Garantia de equil\u00edbrio nas contas, via cumprimento de metas de resultado entre receitas e despesas, com limites e condi\u00e7\u00f5es para a ren\u00fancia da receita e a gera\u00e7\u00e3o de despesas com pessoal, seguridade, d\u00edvida, opera\u00e7\u00f5es de cr\u00e9dito, concess\u00e3o de garantia e inscri\u00e7\u00e3o em restos a pagar.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>A Lei de Responsabilidade Fiscal (LRF), Lei Complementar n\u00ba 101, de 4\/5\/2000, destina-se a regulamentar a Constitui\u00e7\u00e3o Federal, na parte da Tributa\u00e7\u00e3o e do Or\u00e7amento (T\u00edtulo VI), cujo Cap\u00edtulo II estabelece as normas gerais de finan\u00e7as p\u00fablicas a serem observadas pelos tr\u00eas n\u00edveis de governo: federal, estadual e municipal. A LRF n\u00e3o substitui nem revoga [&hellip;]<\/p>\n","protected":false},"author":12,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"class_list":["post-5377","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Lei de Responsabilidade Fiscal - SEFAZ<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/ww16.ce.gov.br\/sefaz\/lei-de-responsabilidade-fiscal\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Lei de Responsabilidade Fiscal - SEFAZ\" \/>\n<meta property=\"og:description\" content=\"A Lei de Responsabilidade Fiscal (LRF), Lei Complementar n\u00ba 101, de 4\/5\/2000, destina-se a regulamentar a Constitui\u00e7\u00e3o Federal, na parte da Tributa\u00e7\u00e3o e do Or\u00e7amento (T\u00edtulo VI), cujo Cap\u00edtulo II estabelece as normas gerais de finan\u00e7as p\u00fablicas a serem observadas pelos tr\u00eas n\u00edveis de governo: federal, estadual e municipal. 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