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Aula 00 Curso: Noções de Orçamento Público p/ TRT-15 - Analista e Técnico Judiciário - Administrativa Professor: Sérgio Mendes

Aula 00 - Orçamento Público

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Page 1: Aula 00 - Orçamento Público

Aula 00

Curso: Noções de Orçamento Público p/ TRT-15 - Analista e Técnico Judiciário -Administrativa

Professor: Sérgio Mendes

Page 2: Aula 00 - Orçamento Público

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Page 3: Aula 00 - Orçamento Público

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Page 4: Aula 00 - Orçamento Público

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Page 5: Aula 00 - Orçamento Público

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, ≅ ∋2−0 ≅ΑΒ Χ <1−&0 9 2.−1−&0(0−)= − 3 1 Α ∀% : 5∀/1 ∃) & 6 5∀ − ∀# 9 Π 1 ∀% , ∃∀# # &∀# &∀# 1 1 2 110 4 ! 5∀% 2 45 5∀% 0 2 50 Μ Θ6:36 5∀. . 4. − 0 . Ε∀# 5∀ − Θ 3 ∆∃ 9 1 ). 4 1≅∃ . ?∋ − 9 !∀#

Β Χ <761−6, 9 2.−1−&0(0−)= − 3 1 Α ∀% : 5∀/1 ∃) & 6 − ∀# 9 4 9 !∀# −%∃ 9 5∀% Π 1 ∀% , ∃∀# # &∀# &∀# 1 1 / 110 Μ 4 ! 5∀% / 45 5∀% 0 / 50 Θ 6:36 4 5∀. 4 . 4 4. 4 − 0 . 4 Ε∀# 5∀ − Θ 3 ∆∃ 9 41 ). 4 4 1≅∃ . 4 ?∋ − 9 !∀#

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Page 6: Aula 00 - Orçamento Público

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Χ

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Page 7: Aula 00 - Orçamento Público

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Page 8: Aula 00 - Orçamento Público

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0 !∀# 8 9−− # & 0 ∀# 9 5∀% 5∀ 1≅∃ − 9−−∃ Π & ∗ ∗Α %/ ∗ Ε∀# ≅ 0 & &! & ∃ ∗ ∃ %/ Ε

1

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Page 9: Aula 00 - Orçamento Público

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5 095 ∃ 4 9 ∗ &4 ∗ / ∗ 0 ∀# 9 5∀% & ∗ ∀# 0 ∀# 1≅∃ ∃ # ∗ Ψ , 5 095 & Ε∀# ∗∀8 , ∃ ) !∀# ∀# 8 ≅∃ ∗

1 0 1 ) 5∀ 7 1 ) Γ 9 ∃ − # 7 1 5∀ 1≅∃ 9 !∀# − = Ε % ∗ # ≅ 7 ∃ ∗ Β )% ∀# & ) ∀ & 1Ε ∗ & Α − # &∋ % ∗ ∗ ∀8 & ∃ ∀# ∃ ! Α& &

0 ∗∀ 5∀ 1≅∃ & ∃ ∀# 0 % ∀# ∗Α ≅∃ # & Ε ∗ Α ∃ ) ∀ ! Ε ≅∃ & !∗∋

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Γ 0 Κ ∀ ≅∃ 1,Ε & &∋ 1 & ! Α Ε∀# ∗ & ∀ ≅∃

Page 10: Aula 00 - Orçamento Público

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, & 1) 5∀% 0 ∗∗

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Page 11: Aula 00 - Orçamento Público

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= ∀# Ρ4 5∀Σ − ∀# 9 −9 / ∀# ∗ ∀# ) 110 45 50 # & 1 ,Ε &Γ Π −9 ,−. / 0 1 2 !0 !!& 3 ∋ ∀& ∋ !∗

0 − ∀# 9 ∗ ) 0 ∀# 1≅∃ ∃ ∀# ∀ ∀# 1 1 4 ! 5∀% 5110 45 &∀# −9 0 110 −9 Ε ) 5∀ 1 Λ& 51Λ ∋ ∀# # ∗ 110 ∀#

5 110 ) ! (& 9 ∃ ∗ ! ! ∃) & 0 ∀# 1≅∃ 9 & ∀# 0 45 ) ) 110 ) 50 Γ &ϑ ∗ ϑ 50 ∗ ! ) Ε −90 50 Ε ∀# ≅∃ ! & ∀8 < ∀

0 − 7 Ε ) # ∋ ∀# 1 1 5 110 &∀# − ∀#; 5 110 &%&0−0− 5∀1 Λ& / & ∋ ΕΑ ∗

4 −9 ) & Η ! ∀% ∀ # /(∋6−2,& /∋& 2& && 2, ,1:(∋&&, 6−,1 1

Page 12: Aula 00 - Orçamento Público

!∀# ∃ % &

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Ι,(. 2, (∋:−.∋10, 6,..! 5 ) & & 1

= < 1−&0 2−6−8(−, 2.−1−&0(0−) 9 ≅Α= ∋%,(∗+, 2, ,(∗.∋10, 6,./(∋∋12∋ , ∋&0%∋∋6−.∋10, 2∋ /1, 2∋.72−, /(Θ, <Κ0(, 1,&= , Ρ ∋− ,(−∋102,( , ∋− 2∋ 2−(∋0(−Θ∋&,(∗.∋108(−& <=Ρ ∋ ,(∗.∋10, /(,/(−.∋10∋ 2−0, , !

5 110 ) ! (& 9 ∃ ∗ ! ! ∃) & 0 ∀# 1≅∃ 9 & ∀# 0 45 ) ) 110 ) 500 50 Ε ∀# ≅∃ ! & ∀8 < ∀ ∆ −

≅= < 9 1−&0 2∋ 1∋Σ.∋10, ∋&0+, ∋ 1Ι(∋&0(0( ∋.(,/(−∋22∋ 12&0(− ∋&0+, −116∋−( 9 ≅Α= /1∋Σ.∋10, 2∋ .72−, /(Θ, 2, :,)∋(1, ∆ 1,& 7 0(2Θ−2, /,(.∋−, 2, 6Σ −10∋:(∗+, 6,. 7 (∋−Θ2 /∋ !

0 45 − ∀# 9 ) ) 1 1 ! ) 5∀% 0 ! Γ &ϑ ∗ ϑ 50 ∗ ! ) Ε −9∆ −

Α= < 761−6, 2.−1−&0(0−), ≅Α= . 1,08)∋.,2−Ι−6∗+, −10(,2Θ−2 /∋ 1, /(,6∋&&, ,(∗.∋108(−, Ι,− −10∋:(∗+, ∋10(∋ /1, ∋ ,(∗.∋10, /,( .∋−, 2 6(−∗+, 2, /1,/(−1 <= ∋ 2 ∋− 2∋ 2−(∋0(−Θ∋& ,(∗.∋108(−& <=!

0 − ∀# 9 ∗ ) 0 ∀# 1≅∃ ∃ ∀# ∀ ∀# 1 1 4 ! 5∀% 5110 45 &∀# −9∆ −

Page 13: Aula 00 - Orçamento Público

!∀# ∃ % &

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() ∗ + ,

! ?ΗΓΓ

! 10∋12∋12, , ,16∋−0,

5 1 1 2 110 ) (& 9 ∃ ∗ ! ! ∃) & 0 ∀# 1≅∃ 9 & ∀# ∆ & # ∀8 ≅∃ Α & & ∋ #Ε # ∀#

Γ Ζ Θ Π −94 ,5 6! ! !! ∀ # 3 3 7 0 ∋ 8 # ! 0 !∋ !∗

5 110 & ∃ Ι,(. (∋:−,1−Θ2 > ∗ ) & & ) ∗ & & & ∃ & 8 1Α 5 & & Κ 0 & 8 ∃ # ∀8 ∗!∗ Η ∗∀8 Ψ ∀# 1Α ? ∀ # ! &∀ ! & & & ) ! 5 1 1 Ε % ) ! ∀ 5 ) ! & ∀8 !∀# − ) / ∀# ∃ ∀8 (& 9 ∗ ∗ ≅∃ & &

0 2−(∋0(−Θ∋& # # ΒΕ

5 ,%Σ∋0−),& % ∋∗ (& 9 Α 1 ! & #∃ ! 5 ∃) & Ε & ∗ ∗ ∀8 ∀# ) & ∃ Β

Page 14: Aula 00 - Orçamento Público

!∀# ∃ % &

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() ∗ + ,

0 .∋0& # ∃) & ! & & ∗ Ν & ∃ &% Α& & ∀# −∃) & &%

0 2∋&/∋&& 2∋ 6/−0 # ∃ ∗∀# ∀# ∃ Ε & ∀# & 5 Ρ Σ Η % Β !∀# 4 # # ∃ ∗∀# ∀# ∃ ∀# = Ε Β & ∀# & # & ∀# ) & ∀# & 0 & ∀# & ∀# Η &# & 1 1

5 /(,:(.& 2∋ 2(∗+, 6,10−12 # ) ∀# ΕΑ ∗ Γ ∀# & 110 ∀8 ) Ε∀# ) ≅ ΕΑ ∗ # 110 (& 9 # ! ∀#

Ν & Μ −94 ,5 9 :! 0 !7 2 !∋ ! ! 2 % # ∀ ;0 ! !! ! 6! !3 ! ∗

0∀# & ∗/ ∀# ∀# ∗ ,Ε ∀8 ∃ & −1::∋. ,(∗.∋108(−/,(010, ∋. 0,2, , 1,&&, 6,10∋52, 7 2−Ι∋(∋10∋ & # #< ) Ε∀# ∃ & ∀# Β& % Η !∀# ≅ ∀# ∀8 ,Ε ∀# ≅∃

= ∗ ∗ ! 6−6, ,(∗.∋108(−, # 0 4 ∀8 − ? Β 04−? # & # ∗ & −9 & &∃

Γ 04−? & ∋ 110 / ΕΑ ∗ ∗ Ε &

Page 15: Aula 00 - Orçamento Público

!∀# ∃ % &

∋∀ () ∗ + , ∃ ∀ −−

() ∗ + ,

ΕΑ ∗ ∃ , & ,Ε & & ΕΑ ) : 0 & ∀# ,Ε & & ∗ Α # & 33 !∃ ΕΑ ∗

5 110 1+, ∗ ∗

,Ε &

5 110 ∃ & & 0 Α & ∋ ∗ 0 ∆ ∗ Ε & Ε & 110 ) 1 & % & ∗

, ∗∋ −9 ) ∀ ∗ ∗ = > # Α 4 9 ∃∋ Β 110 45 50

1, (−1

,∃ % ∗ ! & 2−(∋0(−Θ∋& ,%Σ∋0−),& ∋ .∋0&< = 0 ∀# 1≅∃ 9 & ∀#

= & ) Ε∀# ΕΑ ∗ % & # /1, /(−1 ! # ∃ ∃

0 45 &∀# −9

5 !∀# ∀# & & Η !∀# ∃) & ∃ = 110 33/3Π # & 1 ?% (# 7∀# Γ& ∀ ,

Page 16: Aula 00 - Orçamento Público

!∀# ∃ % &

∋∀ () ∗ + , ∃ ∀ −−

() ∗ + ,

(,:(.& 0∋.80−6,& 110 & ! ? 1 Α 1≅∃ ∀# & Γ ∃∋ & % ∗ ! # & ∀# & 5 % ∃ ∃) & &

• %Σ∋0−),& Ε & ∗ ∗ ∀8 ∀# ) & ∃ Β

• 1−6−0−)& Η ∃ & ∀ ∀# ∀8 ∀% ∀8 & ∃ ∀# ∗ , ∀# Α ≅∃

(,:(.& 2∋ :∋&0+, .10∋1∗+, ∋ &∋()−∗,& , &02, # ∗ ) ∀8 Η # Η∀# ∀# & ∃ ∀8 # % &

5 110 33/3Π % ! 6Τ 3Π:33Λ / ∀# / ∋.ΛΛ / ∀# ∀# .ΛΛΛ / ∀# ∃ ∃ .Λ+ / & !∀# & .+ / Ε ∋ # & ∃ & ∀ Η .+Λ / ∃ .+ΛΛ / ∗ ∋ ≅∃ .+ΛΛΛ / Ψ %& . ΛΩ / Α & !∀# ∀# ∋

∆= < 9 1−&0 2∋ 1∋Σ.∋10, ∋&0+, ∋ 1Ι(∋&0(0( ∋.(,/(−∋22∋ 12&0(− ∋&0+, −116∋−( 9 ≅Α= , ,&,%Σ∋0−),& ∋ & .∋0& 2 2.−1−&0(∗+, /( & 2∋&/∋&& 2∋ 6/−02∋)∋. &∋( /(∋&∋102,& 2∋ Ι,(. (∋:−,1−Θ2!

Page 17: Aula 00 - Orçamento Público

!∀# ∃ % &

∋∀ () ∗ + , ∃ ∀ −−

() ∗ + ,

0 ∃ % ∗ ! ! ∃) & ∀# ≅∃ ∗ & ∀# Π Ζ Θ −9∆ −

= < 761−6, 2−6−8(−, 2.−1−&0(0−) ? 9 ≅Α= Ι−. 2∋ (∋2Θ−( & 2∋&−:22∋& &,6−,∋6,1Τ.−6& ∋10(∋ & 6−16,(∋:−4∋& :∋,:(8Ι−6& %(&−∋−(& , 2∋)∋ &∋( /(∋&∋102, 2∋ Ι,(.(∋:−,1−Θ2 1∋6∋&&(−.∋10∋ &∋:12, , /2(+, 0(2−6−,1 2∋2−)−&+, (∋:−,1 2∋&0∋ ,(0∋ ,(2∋&0∋ ∋ ∋10(,9∋&0∋!

0 ∃ % ∗ ! ! ∃) & ∀# ≅∃ ∗ & ∀# Π Ζ Θ −9

, ?ΗΓΓ 1+, & & # 8 = = −/5 Γ Γ ∆ ,

Ε= < 1−&0 2−6−8(−, 2.−1−&0(0−) 9 ≅Α=,1&−2∋(∋ Κ∋ ,& ,2∋(∋& ϑ∋60−), ∋ 2−6−8(−, 0∋1;. Ι−(.2,6,1)Μ1−, /( ∋ϑ/12−( /(∋&∋1∗ 2 Σ&0−∗ 1, −10∋(−,( 2, /Υ& ∋.(∋&/,&0 , .∋10, 2 6(−.−1−22∋ Ι−612, , ,2∋( ϑ∋60−),(∋&/,1&8)∋ /∋ 6,1&0(∗+, 2∋ 1,)& ∋2−Ι−6∗4∋& /( ,Ι16−,1.∋10, 6,1Σ10, 2∋ ς(:+,& 2, ,2∋( 2−6−8(−, ∋ 2 2∋Ι∋1&,(−/5%−6! ∋&& &−0∗+, /∋&( 2∋ , 6,1)Μ1−, 0∋( &−2, Ι−(.2, 2(10∋ )−:Μ16− 2∋ . Κ∋ 1+, /(∋)− ∋&&& 2∋&/∋&& 6Σ 2(∗+,&∋(− &/∋(−,( . ∋ϑ∋(6Υ6−, Ι−116∋−(, 1+, 7 1∋6∋&&8(− 0∋(∗+,−.∋2−0 2, %&012, −16&+, 2∋&&∋ 1,), −0∋. 2∋ :&0, 1 ∋. )−:Μ16−!

= & ) Ε∀# ΕΑ ∗ % &∋. /(7)− −16&+, 1, /1, /(−1 , &∋. ∋− Κ∋0,(−Θ∋ −16&+, ∃ ∃ Μ Ζ Θ −9

0 / ∀# # Η ∀# 110 ) ∋2−∗+, 2∋ ∋− ∋&/∋6ΥΙ−6 0,(−Θ12, −16&+,1, /1, /(−1 +, ∃ 50 ΕΑ ∗ ∆ ,

Page 18: Aula 00 - Orçamento Público

!∀# ∃ % &

∋∀ () ∗ + , ∃ ∀ −−

() ∗ + ,

Φ= < 761−6, 2−6−8(−, 2.−1−&0(0−) ? 9 ≅Α=2 (∋−Θ∗+, 1, (&− 2∋ ∋)∋10,& 6,., ,/ 2, 12, 2 (&− ≅∆ ∋ 2,& ,:,& Υ./−6,& 2∋ ≅Ε 6,:−0,9&∋ −.∋2−01∋6∋&&−22∋ 2∋ −1)∋&0−.∋10,& 6,. ∋ϑ∋6∗+, &/∋(−,( 51−6, ∋ϑ∋(6Υ6−,Ι−116∋−(,! &&−. /( Κ∋ /(,Σ∋0,& (∋0−),& ∋&&∋& ∋)∋10,& /,&&.&∋( −.∋2−0.∋10∋ −1−6−2,& 7 &Ι−6−∋10∋ 0∋(∗+, 2 )−:∋10∋.∋2−10∋ 68& Κ∋ /(∋)∋Σ −16&+, 2∋&&∋& −1)∋&0−.∋10,& 1& ∋−&,(∗.∋108(−& /,&0∋(−,(∋&!

= & ) Ε∀# ΕΑ ∗ % &∋. /(7)− −16&+, 1, /1, /(−1 , &∋. ∋− Κ∋0,(−Θ∋ −16&+, ∃ ∃ Μ Ζ Θ −9

0 ) & & % ∀# & , 2∋ .∋− Κ∋ 0,(−Θ∋ −16&+, +, ∃ 50 ΕΑ ∗ ∆ ,

Γ= < 1−&0 .%−∋10 ≅Α= ,2∋9&∋ 0,(−Θ(.∋2−10∋ ∋2−∗+, 2∋ ∋− ∋&/∋6ΥΙ−6 −16&+, 1, /1, /(−1 2∋−1)∋&0−.∋10,& 6Σ ∋ϑ∋6∗+, 0(/&&∋ . ∋ϑ∋(6Υ6−, Ι−116∋−(,!

= & ) Ε∀# ΕΑ ∗ % & # ! # ∃ ∃ Μ Ζ Θ −9

& ΕΑ ∗ % ∀# Α∗ ! # ∆ −

!≅ 1,& ∋ (,:(.& 6−,1−& ∋:−,1−& ∋ ∋0,(−−&

0 − ∀# 9 Π 4 5 = 0 !∋ > 9∗

5 ∗∋ & − ∀# 9 0 !∀# & −9 ∗ ∀# ∀# ∀# & ∀# 1 1 ∗∀ Ε Β ∃

Page 19: Aula 00 - Orçamento Público

!∀# ∃ % &

∋∀ () ∗ + , ∃ ∀ −−

() ∗ + ,

5 ∗ & & # % − ∗ ∀8 4 1≅∃ 5 &! ∋ ∀# 110 # ! 1 = ,∀#

Η= < 761−6, 2−6−8(−, 2.−1−&0(0−) 9 ≅Α= 72,02, 6,., (∋Ι∋(Μ16− /( ∋%,(∗+, 2,& 2∋.−& /1,&/(∋)−&0,& 1 ,1&0−0−∗+, ∋2∋( Ι−. 2∋ :(10−( 6,∋(Μ16− 2,/1∋Σ.∋10, ,(∗.∋108(−,!

5 & − ∀# # ∃ ϑ − = Π Ζ 6Θ −9

5 ∗∋ & −9 0 !∀# & −9 ∗ ∀# ∀# ∀# & ∀# 1 1 ∗∀ Ε Β ∃ ∆ −

= < 1−&0 2.−1−&0(0−), 2.−1−&0(0−) 9 ≅Α=/∋&( 2∋ &∋( . :− /( ∋%,(∗+, 2 ∋ /( , 1+, 6,12−6−,1 ,0(,& /1,& 6,1&0−06−,1−& Κ∋ 0∋1;. 2(∗+,&/∋(−,( , /∋(Υ,2, 2∋ Κ0(, 1,& 0−& 6,., , /1, 2∋6∋1 2∋26∗+,!

5 & − ∀# &∋(+, ∋%,(2,& ∋. 6,1&,1Ω16− 6,. , /1, /(−1 − = Π Ζ 6Θ −9

110 (∋Ι∋(Μ16− & − ∀# 9 ∆ ,

Page 20: Aula 00 - Orçamento Público

!∀# ∃ % &

∋∀ () ∗ + , ∃ ∀ −−

() ∗ + ,

≅! # 3 ?ΗΓΓ

≅! 10∋12∋12, , ,16∋−0,

0 45 ∃ − ∀# 9 ) ) 1 1 ) 5∀% 0 Γ &ϑ ∗ ϑ 50 ∗ ! ) Ε −9

Γ Ζ 3Θ Π −94 5 3 ∋ ∀ ∀ ∋ 8 # ! 2 % # ! 6! ∀ ∋ ∋ ∀! ∀ ∋? ∋ !∀ ∀ % ∋ ≅ # # # ∗

−% .∋0& ∋ /(−,(−22∋& 0 ∀# 1≅∃ 9

Λ % 2∋&/∋&& 2∋ 6/−0 ΕΑ ∗ ∃

5 % ∋%,(∗+, 2

4 % ∃ 0∋(∗4∋& 1 ∋:−&∗+, 0(−%08(−

,∃ % Α ∀# :Μ16−& Ι−116∋−(& ,Ι−6−−& 2∋ Ι,.∋10,

1 ∗ & ∋ 45 ?& 45Ε ΕΑ ∗ &! & # & ∃∀# 50 ∃ ∃ ∀% Ε ∋ϑ∋(6Υ6−, Ι−116∋−(, &%&∋Κ∋10∋ 1 Ε 45 ∃ 3: % & ∋ )% 3: ∃∀# 50 ∃ 36 % Ε∀# ∀%

Page 21: Aula 00 - Orçamento Público

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∋∀ () ∗ + , ∃ ∀ −−

() ∗ + ,

5 ! 45 & ΕΑ ∗ Π ∃ & ∀# ,Ε & & ! Α # & Μ )

+ ! ∀% ∗ Ε 45 ∋ &∃) & 0 ∀# 1≅∃ ∋− 2∋ 2−(∋0(−Θ∋& ,(∗.∋108(−& 6,./(∋∋12∋(8 & .∋0& ∋ /(−,(−22∋&2 2.−1−&0(∗+, 5%−6 ∋2∋( ΕΑ ∗ ∃ % ∃∀# ∀% % ∃ ∀8 ∀# ∃% ∃ % Α ∀# ∋ ∗ ∗ ∗

+ %∗

∋Ι−1−∗+, 2& .∋0& ∋ /(−,(−22∋& 2 2.−1−&0(∗+, 5%−6 ∋2∋( ∀8 # ∀ & 0 ∀# 1≅∃ 0 / & ∗ ! ∀# 50

(−∋10∗+, Ξ ∋%,(∗+, 2 ∋− ,(∗.∋108(− 1 ∗∀ 45 & Η 5∀% 1 1 & Η 45 < ∃ 0 ∀# 1≅∃ ∀8 ∀# ∃% Α ∀# ∋ ∗ ∗

−&/,&−∗+, &,%(∋ & 0∋(∗4∋& 1 ∋:−&∗+, 0(−%08(− ∃ ∋ & ∗∀8 0 ∗∀# ∗ & ∀# = ∗∀# & ∗ ∃ & ∀ ∃) & , 0 & ∗ / ϑ ∀8 ∀# ∃% ) ∗ ∀ 45 ∃∀# 50 & ∗ Ψ Α& ∗ ∀8 ∗ # ∀∃ ∗ Ε & 0 −9 !∀% ∀8 ∀# ∃% 45 # ! ∃ & ∗ ?∃ # Ε ) & 45

&0%∋∋6−.∋10, 2 /,Υ0−6 2∋ /−6∗+, 2& :Μ16−& Ι−116∋−(&,Ι−6−−& 2∋ Ι,.∋10, ∃) & ∋

Page 22: Aula 00 - Orçamento Público

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∋∀ () ∗ + , ∃ ∀ −−

() ∗ + ,

∗ & & 1Α Γ ∀ 45 ) ∗ / # Ψ ,Ε Κ = 4& & ,Ψ Γ Κ=4,Γ Κ Κ ΚΚ − Ε,Ψ 9 −,9 Κ 0!Ψ Κ0Γ0 0∋ 9 1% 091∆ 0∋ 9 , 0! 09,07

≅!≅ (0! ΕΗ Ψ Ζ 2 ?ΗΓΓ

5 %∗ 45 50 + %/ Β 45

0 ∆∃ 9 / ∆9 & ∃ −9 8 & & > # , 4 9 7 Α ) 0,2,& ,& ∋10∋& # % Ε ∃ 6,./∋.∋10( ? Β ∆9

0 # ) &

! ∀ # # ∃ % % ∃ ∃ &%∋ % % # # (∃ % & %∋ ) ( & ∗

? %∗ ∗ Ρ ∗ Β# Β # ∗ Σ

&∋ ;,)∋( /(7)− 2,0∗+, ,(∗.∋108(− &Ι−6−∋10∋ /( 0∋12∋( Ξ&/(,Σ∋∗4∋& 2∋ 2∋&/∋& 2∋ /∋&&, ∋ ,& 6(7&6−.,& 2∋ 2∋6,((∋10∋&Ρ &∋ ;,)∋( 0,(−Θ∗+, ∋&/∋6ΥΙ−6 1 ∋− 2∋ 2−(∋0(−Θ∋&,(∗.∋108(−& (∋&&)2& & ∋./(∋&& /5%−6& ∋ & &,6−∋22∋& 2∋∋6,1,.− .−&0!

5 Λ & &2,0∗+, 1 ∗ )% Ε

Page 23: Aula 00 - Orçamento Público

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∋∀ () ∗ + , ∃ ∀ −−

() ∗ + ,

& Λ & & ) ∗ & %

5 ΛΛ & &0,(−Θ∗+, ∋&/∋6ΥΙ−6 1 , ΛΛ % & ≅∃ #Ε !∀# Α∗ 45

&,%(∋ , (0! ΕΗ Ψ Ζ 2 ?ΗΓΓ

0 ∋ ∀# ∀% & ∀# Α∗ # ! ∀# # ∀# ΕΑ ∗

,Ε # Γ?9 Β Ζ Θ −9 ∃ Η Ε ∋ ∀#∀% ∗ !∀# Α∗ !∀% # % ) Η ∗ ∀# ∃ 7 & ) & ∃ ∃&ϑ ∀8 & Η !∀#∀% # ! Η Ε∀# ΕΑ ∗ & ,Ε & ∀# ∗ 50 !∀# 45 # % 0 ≅ ∀# # % ΕΑ ∗ − ΕΑ Ε ∀# 50 !∀# 45 %

= < 9 1−&0 2.−1−&0(0−), 2.−1−&0(2,( 9 ? ≅Α= ,(∗.∋10, 1 6,1&0−0− /(−16Υ/−, ,(−∋102,( /( ∋%,(∗+, 2& 2−(∋0(−Θ∋& ,(∗.∋108(−&!

0 2−(∋0(−Θ∋& ,(∗.∋108(−& Α ∃∀# ,(∗.∋10, 1!∆ ,

≅= < 1−&0 2−6−8(−, 2−6−8(− 9 ≅Α=,1&−2∋(12, Κ∋ ,+, &∋Σ (∋&/,1&8)∋ /∋ ∋%,(∗+, 2 /(,/,&0,(∗.∋108(− 2∋ . 0(−%1 Ι∋2∋( Κ∋ −(8 6,./,( , /(,Σ∋0, 2∋ ∋−,(∗.∋108(− 1 <= /( ≅∆! ,. )−&0& &&∋:(( ∋ϑ∋6∗+, 2, ,(∗.∋10, /(,/,&0, /ς& , ∋1)−, 2 /(,/,&0

Page 24: Aula 00 - Orçamento Público

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∋∀ () ∗ + , ∃ ∀ −−

() ∗ + ,

,(∗.∋108(− 2∋&0−12 6,./,( ∋− ,(∗.∋108(− /( ≅∆ ,0(−%1 2∋)∋(8 −1&∋(−( 0,2& & .∋0& ∋ /(−,(−22∋& 1, /(,Σ∋0, 2∋ ∋−2∋ 2−(∋0(−Θ∋& ,(∗.∋108(−& /( ≅∆!

0 ! ∀% % ∀# ≅∃ ∗ ΕΑ ∗ ∃ % ∃∀# ∀% % ∃ ∀8 ∀# ∃% ∃ % Α ∀# ∋ ∗ ∗ ∗ Π Ζ 3Θ −90 ∃ &% ) ! ∀% 36 , 45 /(7)−, Η 50 1+, % Β & ∀% # ) 45∆ ,

Α= < 761−6, 2.−1−&0(0−), ≅Α= , (∋−Θ(9&∋ −10∋:(∗+, ∋10(∋ , &−&0∋. 2∋ /1∋Σ.∋10, ∋ , ,(∗.∋10, Ι∋2∋( ,−1&0(.∋10, ∋: Κ∋ ∋ϑ/−6−0 & .∋0& ∋ /(−,(−22∋& /( 62 1,7. 2& 0∋(∗4∋& 1 ∋:−&∗+, 0(−%08(− 7 ∋− ,(∗.∋108(−1!

0 !/ ∀# ) ∀∗ Ε ∀8 ∀# ∃% ∋− 2∋ 2−(∋0(−Θ∋&,(∗.∋108(−&∆ ,

∆= < 1−&0 761−6,92.−1−&0(0−), −1−&07(−, 210∋:(∗+, 9 ≅Α= 0∋,( 2 ∋− 2∋ 2−(∋0(−Θ∋& ,(∗.∋108(−&6,./(∋∋12∋ & .∋0& ∋ /(−,(−22∋& 2 2.−1−&0(∗+, /5%−6 Ι∋2∋(,(−∋10 ∋%,(∗+, 2 ∋− ,(∗.∋108(− 1 ∋ 2−&/4∋ &,%(∋ &0∋(∗4∋& 1 ∋:−&∗+, 0(−%08(−!

0 ! ∀% % ∀# ≅∃ ∗ ΕΑ ∗ ∃ % ∃∀# ∀% % ∃ ∀8 ∀# ∃% ∃ % Α ∀# ∋ ∗ ∗ ∗ Π Ζ 3Θ −9∆ −

Page 25: Aula 00 - Orçamento Público

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∋∀ () ∗ + , ∃ ∀ −−

() ∗ + ,

Α! 3

0 5∀% 0 1 1≅∃ &∋ ∀# ∗ Ε !∀# Α 0 50 ∀ Ε ∋ ∀

5 # # # % ∃∀# ) ∀ # ∃∗ & , Ε & Β# ≅∃ # & % ! 50 ∗ ≅∃

0 50 & Η & # Η∗ Ε∀# ∃ % Ε∀# !∀8 ∀8 & ∀# ∀% ?/ Α ∀% Ε &

0 ∗ 50 !∀# ∃) & ∃ 110 < 110 ϑ ∗ ∃ 45 1 ! ∃) & 110 ∀8 Ε ∃ 45

Ν Η & ∋ 5∀% 0 ∗ 5∀ ( > # 5(> ∃ 04−? 5 ) 5∀% &% & ΕΑ ∗ : & & Ε & # & 33 !∃ ΕΑ ∃∀#

Γ Ζ ΠΘ Λ ΛΛ ΛΛΛ Π −9 50 % ∀ ∗ ∀ ∀ & & 4 .5 ∋ ∀ ! ∀ ∋ # # 1 ! #! Α ∋ !0 #!∋? !% 1 18& ∋ 0 6! ! : 0& ∋ ! Α 0! ∋ ! #! #!∋? !% 1 18∗

Page 26: Aula 00 - Orçamento Público

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∋∀ () ∗ + , ∃ ∀ −−

() ∗ + ,

−∃ & &Α& ϑ ∋ ∀ ∀ ∗ ∀% ∀ =# ∀#

5 ∀ ∗ ∃ & & 5∀ % ∗ % # & − ∗ ≅∃ ∃Α & ∀ % &&/ ) 8 & ∀#Η Α ∗ % 1Α 5 ∀ % ∃ Κ − & Ε & −

1 −9 50 ∀∗ & +, Ε ∀% ∀

5 ) ∀% % & ! ∗ ∃ ∀8 8 ∃Α ∃∗Α ! ∗ ∃% Α Π Ζ Θ −9

Γ Ζ ΜΘ Π −9 ,(∗.∋10,& Ι−&6−& ∋ 2∋−1)∋&0−.∋10,& 2& ∋&00−& ∃ ! # ∗∀8 ! /

5 5∀ ∋:(−22∋ ,6− 1+, ∗∀# ! /

0 ) ∀8 & 1 1≅∃ & Η &52∋ Η /(∋)−2Μ16− Η &&−&0Μ16− &,6−

Page 27: Aula 00 - Orçamento Público

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∋∀ () ∗ + , ∃ ∀ −−

() ∗ + ,

(∗.∋10, 2 ∋:(−22∋ &,6− [ &52∋/(∋)−2Μ16− ∋ &&−&0Μ16− &,6−

0 ,∀# ∗! 5∀ −&6;

0 &52∋ & , Α Ψ & Η ∀# ∀ & & % Η ∀8 & ∀ ∀# ∀# ∀# Ν Η /(∋)−2Μ16− &,6− ∗ & ! ∃ ∗ % ∃ & ∗ ∀# ∃ Β Ι% &&−&0Μ16− &,6− Α & & % ∃ ∀# Η

Γ Π −9 ∀ % ∃ ∗ Β# %& ≅& ∋ ∋ & ∃ ! ∀% % # = , 4 9 Α Η # & ∀ # ∀ > #

5 ∀ Β# ≅∃ Η & ∋ ∋ ≅ # Η Η Γ [ Γ≅ Γ>Γ1 Ε 7 1 ) ∋ & & ∗! ∀

0 −9 )∋2 Α ) # Α 50?∃ )∋2 !∀# &∋. 0,(−Θ∗+, ∋:−&0−) ∋&/∋6ΥΙ−6 ∀ ∗ ∃ ∗ ∗∀8 ∗ & 8 Β ∀ ∗ & 0 Α∃ ∀# ∗ ∀#

Page 28: Aula 00 - Orçamento Público

!∀# ∃ % &

∋∀ () ∗ + , ∃ ∀ −−

() ∗ + ,

= < 9 1−&0 2.−1−&0(0−), 2.−1−&0(2,( 9 ≅Α=& :&0,& (∋−Θ2,& /∋,& ς(:+,& /5%−6,& 1+, /,2∋. &∋( 2∋&)−2,&2, Κ∋ ∋&08 0,(−Θ2, 1, ,(∗.∋10, /5%−6, 1∋. 6,1Ι−0( 6,. ,−10∋(∋&&∋ /5%−6,!

0 5∀% 0 1 1≅∃ &∋ ∀# ∗ Ε !∀# Α 0 50 ∀ Ε ∋ ∀ 0 Ε & Β# ≅∃ # & % ! 50 ∗ ≅∃ ∆ −

Ε= < 1−&0 2.−1−&0(0−), −(∋−0, 9 ≅Α= ,,(∗.∋10, Ι−&6 2∋)∋. 6,1&0( 0,2,& ,& −1)∋&0−.∋10,& 2& ∋./(∋&&∋ 0(Κ−& 6Σ .−,(− 2, 6/−0 &,6− 6,. 2−(∋−0, ),0, /∋(0∋1∗2−(∋0 , −12−(∋0.∋10∋ Ξ 1−+,!

= ∀ 2∋ −1)∋&0−.∋10, & & ) & ∀ Η > #∆ ,

Φ= < 9 1−&0 2∋ 1∋Σ.∋10, ∋&0+, ∋ 1Ι(∋&0(0( ∋.(,/(−∋22∋ 12&0(− ∋&0+, −116∋−( 9 ≅Α= 10(∋ &Ι1∗4∋& 2 ∋− ,(∗.∋108(− 1 <= 6,1&0 (∋2∗+, 2&2∋&−:22∋& (∋:−,1−& &∋:12, 6(−07(−, /,/6−,1!

Γ Ζ ΜΘ Π −9 ∀ ∗ & ∃ ! # ∗∀8 ! / ∗ & ∗∀# 50 ∀# % # ) ∗∀# ∀ ∆ −

Γ= < 1−&0 2−6−8(−, ,10%−−22∋ 9 ≅Α= ,(∗.∋10, Ι−&6 ∋ , 2∋ −1)∋&0−.∋10, 6,./0−%−−Θ2,& 6,. , 1,(−1 0Μ. ∋10(∋ && Ι1∗4∋& (∋2∗+, 2∋ 2∋&−:22∋& −10∋(9(∋:−,1−& &∋:12, 6(−07(−, /,/6−,1!

Page 29: Aula 00 - Orçamento Público

!∀# ∃ % &

∋∀ () ∗ + , ∃ ∀ −−

() ∗ + ,

Γ Ζ ΜΘ Π −9 ∀ ∗ & ∃ ! # ∗∀8 ! / ∆ −

Η= < 1−&0 2−6−8(−, 2.−1−&0(0−) 9 ≅Α= &, 1−+, 0∋1; 6,16∋2−2, &%&Υ2−,& Ξ& ∋./(∋&& −1&02& ∋. .(∋:−+, 6Σ, 2∋&∋1),)−.∋10, ∋6,1Τ.−6, &∋Σ Ι,6, 2∋ 0∋1∗+, 2, /Υ&&∋(8 1∋6∋&&8(−, Κ∋ 1, /(,Σ∋0, 2∋ 6,1&0∋ , 2∋.,1&0(0−),(∋:−,1−Θ2, 6,. ,& ∋Ι∋−0,& 2∋&& /,Υ0−6 &,%(∋ & (∋6∋−0& ∋ &2∋&/∋&&!

5 ) ∀% % & ! ∗ ∃ ∀8 8 ∃Α ∃∗Α ! ∗ ∃% Α Π Ζ Θ −9∆ −

≅= < 1−&0 2−6−8(−, 2−6−8(− 9 ≅Α=,1&−2∋(12, Κ∋ ,+, &∋Σ (∋&/,1&8)∋ /∋ ∋%,(∗+, 2 /(,/,&0,(∗.∋108(− 2∋ . 0(−%1 Ι∋2∋( Κ∋ −(8 6,./,( , /(,Σ∋0, 2∋ ∋−,(∗.∋108(− 1 <= /( ≅∆! ∋ , 0(−%1 /(∋0∋12∋ −1&∋(−( 1 . 2∋&/∋& 6,. %∋1∋ΙΥ6−, .72−6, 2∋&0−12, ,& &∋()−2,(∋&,+, 2∋)∋(8 6&&−Ι−689 6,., 6,1&010∋ 1, ,(∗.∋10, 2 &∋:(−22∋&,6−!

0 ) ∀8 & 1 1≅∃ & Η ≅ Η & ∋ Η ∋ 5 ∀ Β# ≅∃ Η & ∋ ∋ ≅ # Η Η Γ [ Γ≅Γ>Γ0 ∃ ∗ ∋ & & ∗! ∀ ∆ −

Page 30: Aula 00 - Orçamento Público

!∀# ∃ % &

∋∀ () ∗ + , ∃ ∀ −−

() ∗ + ,

∋− (∗.∋108(− 1 1 ∋− ∆Α≅?ΗΕ∆

Ξ% &% & ∃ 50 6:36

4 3Θ Ε &% Α ∀% 5∀ % ∀# ∗ & Α Ψ ∗ ∃ (& ∃ Α &

4& 50 ∃ ΖΖ Θ 3Θ ∃ 3Θ ∗ ∴ Γ% ∗ ∗∀8 (&∴ Ν & Ψ .∴ Ν & ∗ & ∀#∴ Ν ∀8 Β# (& 0 ∀#

0# 5∀∴ Ν & ∀# ∗ ∴ Ν & ∴ Ν & ∃ (& !∀# ∃ ∀# & ∀

4 6Θ 5∀ % Β Β# (& ∀# ! & ! ∃& 3Θ

− 33 ∀% 1 ,Ε & % 1 & ! ∃ − ∀8 ϑ Α //%∴ 7 % Ε ∀# ∀# Ψ //∗ ∀# Α& ∗ ∗ ∗ Ε Α& . Ε ∀# ) ∗ ∀# Α Ψ /∗ (&. ) ∗ ∀# ∀ ∴ 1) 5∀∴ ?∃ Ε & ∃ &% ∗ ∀#∴, ∗ ∀# ∃ ∀8 ∃ & &

Page 31: Aula 00 - Orçamento Público

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∋∀ () ∗ + , ∃ ∀ −−

() ∗ + ,

∃ ! & ∀ ) ∗ ∀#Ψ ∗ &

−% ∀% & ∀# ∗ ∀# & ∀#

5 3: 3 & 8 0 # ∃) Ν ∆ 0 ∀# − & 1 ,Ε & ∃ Α ∋ 5 ∗ % ) // & 8 )∀# Α Α

5 Ν ∆ 0 ∀# − ∃%∴ 0 ∃ ∃ & & 8 0 ∀# ∴ 0 Η ∗ ∃ ∴ , Ε ∗ ?Α Ω ∀# & ∗ & ∗∋

5 Ν Α& # ∃) & !∀# ∃ ∀# & ∀ − / ∃ !∀#

0 ∀% % ! & &8 ∗ ∗∋ & Ν ∆ 0 ∀# −

Page 32: Aula 00 - Orçamento Público

!∀# ∃ % &

∋∀ () ∗ + , ∃ ∀ −−

() ∗ + ,

>Β 9

≅= < 1−&0 2−6−8(−, 2.−1−&0(0−) ?≅9 ≅Α= ∋−2∋ −(∋0(−Θ∋& (∗.∋108(−& 1,& 0∋(.,& 2, Κ∋ /(∋)Μ , Ψ ≅Ζ 2, (0!Ε 2 ,1&0−0−∗+, ∋2∋( %(&−∋−(<= 6,./(∋∋12∋(8 & 2∋&/∋&& 2∋ 6/−0 /( ,& 0(Μ& ∋ϑ∋(6Υ6−,&&%&∋Κ∋10∋&!<= 1+, /,2∋(8 2−&/,( &,%(∋ & 0∋(∗4∋& 1 ∋:−&∗+, 0(−%08(−!<= ∋ϑ6−(8 & 2∋&/∋&& 2∋ 6/−0 2& .∋0& 2 2.−1−&0(∗+, /5%−6Ι∋2∋(!<= ,(−∋10(8 ∋%,(∗+, 2, /1, /(−1!<= ∋&0%∋∋6∋(8 /,Υ0−6 2∋ /−6∗+, 2& :Μ16−& Ι−116∋−(&,Ι−6−−& 2∋ Ι,.∋10,!

0 ! ∀% % ∀# ≅∃ ∗ ΕΑ ∗ ∃ % ∃∀# ∀% % ∃ ∀8 ∀# ∃% ∋ ∋&0%∋∋6∋(8 /,Υ0−62∋ /−6∗+, 2& :Μ16−& Ι−116∋−(& ,Ι−6−−& 2∋ Ι,.∋10, Π Ζ3Θ −9

0 &

, 0 45 % ∀#≅∃ ∗ , ∋ϑ∋(6Υ6−, Ι−116∋−(,&%&∋Κ∋10∋!

∃ , 0 45 2−&/,(8 ∃ ∀8 ∀# ∃%

, 0 45 % ∀#≅∃ ∗ −16−12,

, 0 45 % ∃∀# ∋− ,(∗.∋108(− 1!

− 0 45 ∃ % Α ∀# ∋ ∗ ∗ ∗

∆ ,

≅≅= < 1−&0 2−6−8(−, ,10%−−22∋ ?≅9 ≅Α= ,&0∋(.,& 2 ,1&0−0−∗+, ∋2∋( 2∋ ΗΓΓ 7 −1&0(.∋10, 2∋

Page 33: Aula 00 - Orçamento Público

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∋∀ () ∗ + , ∃ ∀ −−

() ∗ + ,

/1∋Σ.∋10, Κ∋ 0∋. ∋10(∋ && Ι1∗4∋& 2∋ (∋2Θ−( 2∋&−:22∋&−10∋(9(∋:−,1−& &∋:12, , 6(−07(−, /,/6−,1<= , 12, 2∋ (0−6−/∗+, 2,& 1−6Υ/−,&!<= , (∗.∋10, 2 ∋:(−22∋ ,6−!<= , (∗.∋10, −&6 2,& ∴(:+,& ∋ 10−22∋& 2 2.−1−&0(∗+,−(∋0 ∋ 12−(∋0!<= , 1, −(∋0,(!<= ∋− 2∋ −(∋0(−Θ∋& (∗.∋108(−&!

Γ Ζ ΜΘ Π −9 ,(∗.∋10,& Ι−&6−& & ∃ ! # ∗∀8 ! /

5 ∀ 1+, ∗∀# ! /

∆ −

≅Α= < 761−6, ∋. ,10%−−22∋ 9 ≅Α= ∋ 6,(2, 6,. ,1&0−0−∗+, ∋2∋( %(&−∋−( ∋− 2∋ −(∋0(−Θ∋& (∗.∋108(−&<= 0(0 2& Κ∋&04∋& (∋0−)& <= 2∋&/∋&& 2∋ 6/−0 2∋&2∋ Κ∋ .10−2& ∋. −.−0∋& %−ϑ, ,−1Ι∋(−,(∋& Ξ& 2∋&/∋&& 2∋ 6&0∋−,!<= ∋ϑ−&0Μ16− 2,& −.−0∋& /( 6,16∋&&+, 2∋ 6(72−0,& 2−6−,1−&!<= /,Υ0−6 2∋ /−6∗+, 2& :Μ16−& Ι−116∋−(& ,Ι−6−−& 2∋ Ι,.∋10,2& /,Υ0−6& /5%−6& 2∋ &52∋ ∋ ∋26∗+,!<= 0∋(∗4∋& 1 ∋:−&∗+, 0(−%08(− &∋(∋. ,%&∋()2& /ς& /(,)∗+, 2 ∋− (∗.∋108(− 2, 1, &%&∋Κ∋10∋!<= ∋ϑ−&0Μ16− 2∋ .∋0& ∋ 2& /(−,(−22∋& 2 2.−1−&0(∗+, /5%−6Ι∋2∋(!

0 ! ∀% 6,./(∋∋12∋(8 & .∋0& ∋ /(−,(−22∋& 22.−1−&0(∗+, /5%−6 Ι∋2∋( ΕΑ ∗ ∃ % ∃∀# ∀% % ∃ ∀8 ∀# ∃% ∃ % Α ∀# ∋ ∗ ∗ ∗ Π Ζ3Θ −9

0 &

, +, % ∀# −9 ∗ Η 45

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!∀# ∃ % &

∋∀ () ∗ + , ∃ ∀ −−

() ∗ + ,

∃ , +, % −9 ∗ Η 45

, +, % ∀# −9 ∗ Η 45 Α ∀# ∋ ∗ ∗ ∗

, +, % ∀# −9 ∗ Η 45 Η ∀8 ∀# ∃%

− 0 45 8 & Η Η ∀# ≅∃ ∗

∆ ,

≅∆= < 1−&0 2.−1−&0(∗+, ? 9 ≅Α= . (∋∗+, Ξ ∋−(∗.∋108(− 1 Κ 6,./(∋∋12∋ , ,(∗.∋10, Ι−&6−1)∋&0−.∋10, 2& ∋./(∋&& ∋ &∋:(−22∋ &,6− 7 6,((∋0, Ι−(.( Κ∋, ,(∗.∋10,<= 2 &∋:(−22∋ &,6− %(1:∋ 0,2& & ∋10−22∋& ∋ ς(:+,& ∋)−162,& 2 2.−1−&0(∗+, 2−(∋0 , −12−(∋0 %∋. 6,., ,& Ι12,& ∋Ι12∗4∋& −1&0−0Υ2,& ∋ .10−2,& /∋, ,2∋( 5%−6,!<= 2∋ −1)∋&0−.∋10, 2& ∋./(∋&& %(1:∋ 0,2& & 2∋&/∋&&6,((∋10∋& ∋ 2∋ 6/−0 2& ∋./(∋&& ∋&00−& ∋. Κ∋ 1−+, /(0−6−/∋2, &∋ 6/−0 &,6− 6,. , &∋. 2−(∋−0, ),0,!<= Ι−&6 %(1:∋ &,.∋10∋ & (∋6∋−0& 0(−%08(−& ∋ & 2∋&/∋&& ∋&)−162&!<= 2 &∋:(−22∋ &,6− %(1:∋ /∋1& & (∋6∋−0& 2∋ 6,10(−%−∗4∋&2,& &∋()−2,(∋& 0−),& ∋ −10−),& ∋ & 2∋&/∋&& 6,. /:.∋10,& 2∋/,&∋102,(−& ∋ /∋1&4∋&!<= Ι−&6 ∋&0%∋∋6∋ 1,(.& 2∋ :∋&0+, ,(∗.∋108(− Ι−116∋−( ∋/0(−.,1− 2 2.−1−&0(∗+, /5%−6 2−(∋0 ∋ −12−(∋0 %∋. 6,., &6,12−∗4∋& /( −1&0−0−∗+, ∋ Ι16−,1.∋10, 2∋ Ι12,&!

Γ Ζ ΠΘ Λ ΛΛ ΛΛΛ Π −9 50 % ∀ ∗ ∀ ∀ & & 4 .5 ∋ ∀ ! ∀ ∋ # # 1 ! #! Α ∋ !0 #!∋? !% 1 18& ∋ 0 6! ! : 0&+++, % ∃ ∃ (∃ %

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!∀# ∃ % &

∋∀ () ∗ + , ∃ ∀ −−

() ∗ + ,

& & %∋ −−) .

∆ 0

≅= < 2−0,( ? 9 ≅Α= ,1&,10∋ (0−:, Ε 2,1&0−0−∗+, ∋2∋( ;8 0(Μ& ∋−& ,(∗.∋108(−& 0,2& 2∋ −1−6−0−) 2,ϑ∋60−), , 1, (−1 <= ∋− 2∋ −(∋0(−Θ∋& (∗.∋108(−&<= ∋ ∋− (∗.∋108(− 1 <=! ,%(∋ ∋& 7 6,((∋0, Ι−(.(<= 1, (−1 <= 6Σ ∋− −1&0−0−2,( )−:,( 2(10∋ .0(−Μ1−, ∋&0%∋∋6∋ 2∋ Ι,(. (∋:−,1−Θ2 & 2−(∋0(−Θ∋& ,%Σ∋0−),& ∋.∋0& 2 2.−1−&0(∗+, /5%−6 /( & 2∋&/∋&& 2∋ 6/−0 ∋ ,0(&2∋& 2∋6,((∋10∋& ∋ /( & (∋0−)& ,& /(,:(.& 2∋ 2(∗+,6,10−12!<= +, 1−& & ∋−& 2∋ −(∋0(−Θ∋& (∗.∋108(−& <= ∋ ,(∗.∋10, 1 <=! /(,Σ∋0, 2 ∋− 2∋ −(∋0(−Θ∋& (∗.∋108(−&<= 2∋)∋ &∋( ∋16.−1;2, , ,2∋( ∋:−&0−), 07 ,−0, .∋&∋& ∋.∋−, 10∋& 2, ∋16∋((.∋10, 2, ∋ϑ∋(6Υ6−, Ι−116∋−(, ∋ 2∋),)−2, /(&1∗+, 07 , ∋16∋((.∋10, 2, /(−.∋−(, /∋(Υ,2, 2 &∋&&+, ∋:−&0−)!<= ∋− 2∋ −(∋0(−Θ∋& (∗.∋108(−& <= 0∋. 10(∋Θ 2∋ ∋−6,./∋.∋10( ∋ 6,./(∋∋12∋ & .∋0& ∋ /(−,(−22∋& 2 2.−1−&0(∗+,/5%−6 −16−12, & 2∋&/∋&& 2∋ 6/−0 /( , ∋ϑ∋(6Υ6−, Ι−116∋−(,&%&∋Κ∋10∋Ρ ,(−∋10 ∋%,(∗+, 2 ∋− ,(∗.∋108(− 1Ρ 2−&/4∋&,%(∋ & 0∋(∗4∋& 1 ∋:−&∗+, 0(−%08(− ∋ ∋&0%∋∋6∋ /,Υ0−6 2∋/−6∗+, 2& :Μ16−& Ι−116∋−(& ,Ι−6−−& 2∋ Ι,.∋10,!<= )−:Μ16− 2 ∋− (∗.∋108(− 1 <= 1+, 6,−16−2∋ 6,. ,∋ϑ∋(6Υ6−, Ι−116∋−(,! 8 2 ∋− 2∋ −(∋0(−Θ∋& (∗.∋108(−& <=6,−16−2∋!<= /(,Σ∋0, 2, 1, (−1 <= 2∋)∋ &∋( ∋16.−1;2,, ,2∋( ∋:−&0−), 07 ,−0, .∋&∋& 10∋& 2, ∋16∋((.∋10, 2,/(−.∋−(, ∋ϑ∋(6Υ6−, Ι−116∋−(, 2, .120, 2, ;∋Ι∋ 2, ,2∋( ϑ∋60−),∋ 2∋),)−2, /( &1∗+, 07 , ∋16∋((.∋10, 2 &∋&&+, ∋:−&0−)!

, 5 1 1 110 ) & Κ2(−Μ1−, ∃ ∗ ! ! ∃) & ∀# ≅∃ & ∀#

∃ − Γ# 4 ! 5∀% 45 5∀ 0 50 5 ) 4 ! 5∀% 45& 1 & ΕΑ ∗ & & ∀# Α # & Ι% ) 5∀% &% &

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!∀# ∃ % &

∋∀ () ∗ + , ∃ ∀ −−

() ∗ + ,

ΕΑ ∗ & & Ε & # & ΕΑ ∃∀#

, −∃ Η ,(2−18(−& ∀# 110 45 50

, 0 & ∋ 50 6,−16−2∋ ΕΑ ∗ 0 & ∋ 45 & ∗ ∗ ΕΑ ∗ & ∋ Α 7 )% % & ∗ ∀# ∃ 50

, 5 ) 1 1 110 & 1 & Κ0(, ΕΑ ∗ −∗ 1 ,Ε & & & ∀# # &

∆ Κ

≅Ε= < 1−&0 ,10%−−22∋ ? 9 ≅≅= & 2−(∋0(−Θ∋&,%Σ∋0−),& ∋ .∋0& 2 2.−1−&0(∗+, /5%−6 /( & 2∋&/∋&& 2∋6/−0 ∋ ,0(& 2∋& 2∋6,((∋10∋& ∋ /( & (∋0−)& ,& /(,:(.&2∋ 2(∗+, 6,10−12 &∋(+, ∋&0%∋∋6−2& 1 ∋−<= 2∋ −(∋0(−Θ∋& (∗.∋108(−& 6,. )−:Μ16− 1!<= (∗.∋108(− 1!<= 2, 1, (−1 Κ∋ 0∋(8 )−:Μ16− 2(10∋ , .120, 2,:,)∋(110∋!<= 2∋ (∗.∋10, ∋ 1)∋&0−.∋10, 6Σ ∋ϑ∋6∗+, 0(/&&∋ .∋ϑ∋(6Υ6−, Ι−116∋−(,!<= 2, 1, (−1 6,. )−:Μ16− 2∋ Κ0(, 1,&!

5 1, (−1 ) (& 9 ∃ ∗ ! ! ∃) & 0 ∀# 1≅∃ 9 & ∀# ∆ & # ∀8 ≅∃ Α Κ0(,1,&∆ ,

≅Φ= < 1−&0 2−6−8(−, 2.−1−&0(0−) 9 ?≅ 9 ≅≅= ∀ ,/1, 2∋ .72−, /(Θ, /,( .∋−, 2, Κ /(,6(9&∋ ,(2∋1( & ∗4∋&2, :,)∋(1, Κ∋ ∋)∋. , 0−1:−.∋10, 2,& ,%Σ∋0−),& ∋ .∋0& Ι−ϑ2,&/( . /∋(Υ,2, 2∋ Κ0(, 1,& , 1Υ)∋ 2, :,)∋(1, Ι∋2∋( ∋&02∋ .1−6−/<= 2∋ ,(∗.∋10, 1!<= 2∋ −(∋0(−Θ∋& (∗.∋108(−&!

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!∀# ∃ % &

∋∀ () ∗ + , ∃ ∀ −−

() ∗ + ,

<= /(−1!<= 2∋ ∋&/,1&%−−22∋ −&6!<= 2∋ (∗.∋10, −&6!

5 1 1 ) (& 9 ∃ ∗ ! ! ∃) & 0 ∀# 1≅∃ 9 & ∀# ∆ & # ∀8 ≅∃ Α , ∗∋ −9 ) ∀ ∗ ∗ = > # Α 4 9 ∃∋ Β 110 45 50∆ −

≅Γ= < 1−&0 2−6−8(−, 2.−1−&0(0−) 9?Ε 9 ≅≅= .(∋∗+, , 1, (−1 6,1&−2∋(∋! ∋− Κ∋ ∋&0%∋∋6∋ 2∋ Ι,(. (∋:−,1−Θ2 & 2−(∋0(−Θ∋& ,%Σ∋0−),& ∋.∋0& 2 2.−1−&0(∗+, /5%−6 Ι∋2∋( /( & 2∋&/∋&& 6,((∋10∋& ∋,0(& 2∋& 2∋6,((∋10∋& ∋ /( & (∋0−)& ,& /(,:(.& 2∋ 2(∗+,6,10−12!! ∋1;. −1)∋&0−.∋10, 6Σ ∋ϑ∋6∗+, 0(/&&∋ . ∋ϑ∋(6Υ6−,Ι−116∋−(, /,2∋(8 &∋( −1−6−2, &∋. /(7)− −16&+, 1, 1, (−1, &∋. ∋− Κ∋ 0,(−Θ∋ −16&+, &,% /∋1 2∋ 6(−.∋ 2∋(∋&/,1&%−−22∋!! ∋− Κ∋ 2−&/4∋ &,%(∋ , 1, (−1 ∋&0%∋∋6∋ & 1,(.&(∋0−)& , 6,10(,∋ 2∋ 6&0,& ∋ Ξ )−∗+, 2,& (∋&02,& 2,&/(,:(.& Ι−116−2,& 6,. (∋6(&,& 2,& ,(∗.∋10,& ∋ 2& ,/∋(∗4∋&2∋ 6(72−0,& /( & 2∋&/∋&& 2∋ 6/−0!Λ! & /1,& ∋ /(,:(.& 16−,1−& (∋:−,1−& ∋ &∋0,(−−& /(∋)−&0,&1∋&0 ,1&0−0−∗+, &∋(+, ∋%,(2,& ∋. 6,1&,1Ω16− 6,. , 1,(−1 ∋ /(∋6−2,& /∋, ,1:(∋&&, 6−,1!&08 6,((∋0, , Κ∋ &∋ Ι−(. /∋1& ∋.<= ∋ !<= ∋ Λ!<= ∋ Λ!<= ∋ !<= ∋ !

Λ , 5 110 ∃ ∗ ! !∃) & ∀# ≅∃ ∗ 6/−0 & ∀#

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!∀# ∃ % &

∋∀ () ∗ + , ∃ ∀ −−

() ∗ + ,

ΛΛ − = & ) Ε∀# ΕΑ ∗ % & # ! # ∃ ∃ Μ ΖΘ −9

ΛΛΛ , 5 110 1+, ∃ ∀# = ∆9 & & ∃ & Η & ∀# ∗ ∀

Λ+ − 5 & − ∀# # ∃ ϑ − = Π Ζ 6Θ −9

% ∗ ΛΛ Λ+∆ −

≅Η= < 1−&0 2−6−8(−, 2.−1−&0(0−) 9?≅ 9 ≅≅= ,(∗.∋10, Ι−&6 (∋Ι∋(∋9&∋<= , ] 1, (−1 Ξ ∋− 2∋ −(∋0(−Θ∋& (∗.∋108(−& ∋ Ξ∋− 2∋ (∗.∋10,& 1−&!<= ,& /,2∋(∋& ϑ∋60−), ∋:−&0−), ∋ 2−6−8(−, ∋ϑ6∋0, &∋&Ι12,& ς(:+,& ∋ ∋10−22∋& 2 2.−1−&0(∗+, 2−(∋0 ∋ −12−(∋0 −16&−)∋Ι12∗4∋& −1&0−0Υ2& ∋ .10−2& /∋, /,2∋( /5%−6,!<= , ,(∗.∋10, 2∋ −1)∋&0−.∋10, 2& ∋./(∋&& ∋. Κ∋ , &02,2−(∋0 , −12−(∋0.∋10∋ 2∋0∋1; .−,(− 2, 6/−0 &,6− 6,.2−(∋−0, ),0,!<= , ,(∗.∋10, 2∋ &∋:(−22∋ &,6− ∋ϑ6∋0, & ∋10−22∋& ∋ ς(:+,& ∋ )−162,& 2 2.−1−&0(∗+, 2−(∋0 , −12−(∋0!<= ,& /,2∋(∋& ϑ∋60−), ∋:−&0−), ∋ 2−6−8(−, &∋& Ι12,&ς(:+,& ∋ ∋10−22∋& 2 2.−1−&0(∗+, 2−(∋0 ∋ −12−(∋0 −16&−)∋Ι12∗4∋& −1&0−0Υ2& ∋ .10−2& /∋, /,2∋( /5%−6,!

Γ Ζ ΠΘ Λ ΛΛ ΛΛΛ Π −9 50 % ∀ ∗ ∀ ∀ & & 4 .5 ∋ ∀ ! ∀ % & & − &(∃ % & %∋ − −) & ∋ 0 6! ! : 0& ∋ ! Α 0! ∋ ! #! #!∋? !% 1 18∗

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!∀# ∃ % &

∋∀ () ∗ + , ∃ ∀ −−

() ∗ + ,

∆ ,

Α= < 1−&0 ,10%−−22∋ ? 9 ≅≅= ,1&0−0−∗+,∋2∋( 2∋ ΗΓΓ ∋&0%∋∋6∋ Κ∋ ∋− (∗.∋108(− 16,./(∋∋12∋(8 0(Μ& 0−/,& 2∋ ,(∗.∋10,&<= (∗.∋10, 2& (∋6∋−0& ∋ 2∋&/∋&& 2∋ 1)∋&0−.∋10, ∋. ,%(& ∋−1&0∗4∋& ∋. 6,./0−%−−22∋ 6,. , 1, (−1 ∋ 2(∋)−2Μ16− ,6−!<= (∗.∋10, 2 2.−1−&0(∗+, −(∋0 ∋ 12−(∋0 2∋ 1)∋&0−.∋10,∋. ,%(& ∋ −1&0∗4∋& ∋. 6,./0−%−−22∋ 6,. ∋− 2∋ −(∋0(−Θ∋&(∗.∋108(−& ∋ 2 (∋)−2Μ16− ,6−!<= (∗.∋10, Ι−&6 2∋ 1)∋&0−.∋10, 2& ./(∋&& &00−& ∋ 2∋:(−22∋ ,6−!<= (∗.∋10, ,((∋10∋ ∋ 2∋ /−0 1)∋&0−.∋10, 2& ./(∋&&&00−& ∋ 2 ∋:(−22∋ ,6−!<= (∗.∋10, 2∋ 1)∋&0−.∋10, 2∋ &0∋−, ∋ (1&Ι∋(Μ16−& ,((∋10∋&∋ 2∋ /−0!

Γ Ζ ΠΘ Λ ΛΛ ΛΛΛ Π −9 50 % ,(∗.∋10, Ι−&6 , ,(∗.∋10, 2 &∋:(−22∋ &,6− ∋ , ,(∗.∋10, 2∋−1)∋&0−.∋10, 2& ∋./(∋&& <, −1)∋&0−.∋10,& 2& ∋&00−&=!∆ −

Α= < 1−&0 2−6−8(−, ,10%−−22∋ 9?Ε 9 ≅≅= ∋−,(∗.∋108(− 1 6,./(∋∋12∋(8 0(Μ& 0−/,& 2∋ ,(∗.∋10,& Ι−&6 2∋−1)∋&0−.∋10, ∋ , 2 &∋:(−22∋ &,6−! &08 ∋. 6,1Ι,(.−22∋ 6,. ,2−&/,&0, 1, (0−:, Ε 2 ,1&0−0−∗+, ∋2∋(<= ,(∗.∋10, 2∋ −1)∋&0−.∋10, 2& ∋./(∋&& ∋. Κ∋ 1−+, 2−(∋0, −12−(∋0.∋10∋ 2∋0∋1; .−1,(− 2, 6/−0 &,6− 6,. 2−(∋−0, ),0,!<= ,(∗.∋10, 2 &∋:(−22∋ &,6− %(1:∋12, 0,2& & ∋10−22∋& ∋ς(:+,& ∋ )−162,& /∋1& 2 2.−1−&0(∗+, 2−(∋0 %∋. 6,., ,&Ι12,& ∋ Ι12∗4∋& −1&0−0Υ2,& ∋ .10−2,& /∋, ,2∋( 5%−6,!<= ,(∗.∋10, Ι−&6 (∋Ι∋(∋10∋ ,& ,2∋(∋& 2 1−+, &∋& Ι12,&ς(:+,& ∋ ∋10−22∋& /∋1& 2 2.−1−&0(∗+, −12−(∋0 −16&−)∋Ι12∗4∋& −1&0−0Υ2& ∋ .10−2& /∋, ,2∋( 5%−6,!<= ,(∗.∋10, Ι−&6 (∋Ι∋(∋10∋ ,& ,2∋(∋& 2 1−+, &∋& Ι12,&ς(:+,& ∋ ∋10−22∋& 2 2.−1−&0(∗+, 2−(∋0 ∋ −12−(∋0 −16&−)∋Ι12∗4∋& −1&0−0Υ2& ∋ .10−2& /∋, ,2∋( 5%−6,!<= ,(∗.∋10, 2 &∋:(−22∋ &,6− (∋Ι∋(∋10∋ ,& ,2∋(∋& 2 1−+,%(1:∋12, 0,2& & ∋10−22∋& ∋ ς(:+,& ∋ )−162,& %∋. 6,.,,& Ι12,& ∋./(∋&& ∋&00−& ∋ Ι12∗4∋& −1&0−0Υ2,& ∋ .10−2,& /∋,,2∋( 5%−6,!

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!∀# ∃ % &

∋∀ () ∗ + , ∃ ∀ −−

() ∗ + ,

Γ Ζ ΠΘ Λ ΛΛ ΛΛΛ Π −9 50 % ∀ ∗ ∀ ∀ & & 4 .5 ∋ ∀ ! ∀ % & & − &(∃ % & %∋ − −) & ∋ 0 6! ! : 0& ∋ ! Α 0! ∋ ! #! #!∋? !% 1 18∗

∆ 4

Α≅= < 761−6, 2−6−8(−, 9 2.−1−&0(0−) ≅∆ ≅= ,(Ι,(∗ 2, 2−&/,&0, 1 ,1&0−0−∗+, ∋2∋( ∋− ,(∗.∋108(− 1<= 6,./(∋∋12∋(8 .∋0& ∋ /(−,(−22∋& 2 2.−1−&0(∗+, 5%−6∋2∋( −16−12, & 2∋&/∋&& 2∋ 6/−0 /( , ∋ϑ∋(6Υ6−, Ι−116∋−(,!<= 6,./(∋∋12∋(8 , ,(∗.∋10, Ι−&6 /∋1&!<= 6,./(∋∋12∋(8 , ,(∗.∋10, Ι−&6 , 2∋ −1)∋&0−.∋10,& 2&∋./(∋&& ∋&00−& ∋ , 2 &∋:(−22∋ &,6−!<= 2−&/,(8 &,%(∋ & 0∋(∗4∋& 1 ∋:−&∗+, 0(−%08(−!<= 6,./(∋∋12∋(8 ∋ ∋&0%∋∋6∋(8 /,Υ0−6 2∋ /−6∗+, 2& :Μ16−&Ι−116∋−(& ,Ι−6−−& 2∋ Ι,.∋10,!

4 −9 50 % , ,(∗.∋10, Ι−&6 , 2∋−1)∋&0−.∋10,& 2& ∋./(∋&& ∋&00−& ∋ , 2 &∋:(−22∋ &,6−!∆ −

ΑΑ= < &&∋&&,( 9 ? ≅Γ= ,. (∋∗+, , ,(∗.∋10,Ι−&6 1, Ω.%−0, 2 ∋− (∗.∋108(− 1 <= &&−1∋ 0∋(10−) 6,((∋0!<= 16− ,& /,2∋(∋& 2 1−+, ,& ς(:+,& ∋ ∋10−22∋& Ι12,&0(Κ−& ∋ Ι12∗4∋& −1&0−0Υ2& ∋ .10−2& /∋ 1−+, 7. 2&∋./(∋&& /5%−6& ∋ &,6−∋22∋& 2∋ ∋6,1,.− .−&0 ∋. Κ∋ 1−+,2−(∋0 , −12−(∋0.∋10∋ 2∋0∋1; .−,(− 2, 6/−0 &,6− 6,.2−(∋−0, ),0, ∋ Κ∋ (∋6∋%. 2∋&0 Κ−&Κ∋( (∋6(&,& Κ∋ 1+, &∋Σ./(,)∋1−∋10∋& 2∋ /(0−6−/∗+, 6−,18(− /:.∋10, 2∋ &∋()−∗,&/(∋&02,& ∋ 0(1&Ι∋(Μ16−& /( /−6∗+, ∋. /(,:(.& 2∋Ι−116−.∋10,!<= 16− ,& /,2∋(∋& 2 1−+, ,& ς(:+,& ∋ ∋10−22∋& Κ∋. 6,./∋0∋∋ϑ∋60( ∗4∋& 1& 8(∋& 2∋ &52∋ /(∋)−2Μ16− ∋ &&−&0Μ16− &,6−Κ∋( &∋Σ. 2 2.−1−&0(∗+, 2−(∋0 , −12−(∋0 %∋. 6,., &∋& Ι12,&∋ Ι12∗4∋& −1&0−0Υ2& ∋ .10−2& /∋, /,2∋( /5%−6, 7. 2&

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!∀# ∃ % &

∋∀ () ∗ + , ∃ ∀ −−

() ∗ + ,

∋./(∋&& /5%−6& ∋ &,6−∋22∋& 2∋ ∋6,1,.− .−&0 ∋. Κ∋ 1−+,2−(∋0 , −12−(∋0.∋10∋ 2∋0∋1; .−,(− 2, 6/−0 &,6− 6,.2−(∋−0, ),0,!<= 16− 0,2,& ,& ς(:+,& ∋ ∋10−22∋& Ι12,& 0(Κ−& ∋ Ι12∗4∋&−1&0−0Υ2& ∋ .10−2& /∋ 1−+, 7. 2& ∋./(∋&& /5%−6& ∋&,6−∋22∋& 2∋ ∋6,1,.− .−&0 ∋. Κ∋ 1−+, 2−(∋0 ,−12−(∋0.∋10∋ 2∋0∋1; .−,(− 2, 6/−0 &,6− 6,. 2−(∋−0, ),0,!<= 16− ,& /,2∋(∋& 2 1−+, ,& ς(:+,& ∋ ∋10−22∋& Ι12,&0(Κ−& ∋ Ι12∗4∋& −1&0−0Υ2& ∋ .10−2& /∋ 1−+, −16−12, ,&ς(:+,& ∋ ∋10−22∋& Κ∋. 6,./∋0∋ ∋ϑ∋60( ∗4∋& 1& 8(∋& 2∋&52∋ /(∋)−2Μ16− ∋ &&−&0Μ16− &,6− %∋. 6,., &∋& Ι12,& ∋Ι12∗4∋& −1&0−0Υ2& ∋ .10−2& /∋, /,2∋( /5%−6, ∋ & ∋./(∋&&/5%−6& ∋ &,6−∋22∋& 2∋ ∋6,1,.− .−&0 ∋. Κ∋ 1−+, 2−(∋0 ,−12−(∋0.∋10∋ 2∋0∋1; .−,(− 2, 6/−0 &,6− 6,. 2−(∋−0, ),0,!<= 16− ,& /,2∋(∋& 2 1−+, & ∋./(∋&& /5%−6& ∋ &,6−∋22∋& 2∋∋6,1,.− .−&0 ∋. Κ∋ 1−+, 2−(∋0 , −12−(∋0.∋10∋ 2∋0∋1; .−,(− 2, 6/−0 &,6− 6,. 2−(∋−0, ),0, ∋ Κ∋ (∋6∋%. 2∋&0Κ−&Κ∋( (∋6(&,& Κ∋ 1+, &∋Σ. /(,)∋1−∋10∋& 2∋ /(0−6−/∗+,6−,18(− /:.∋10, 2∋ &∋()−∗,& /(∋&02,& ∋ 0(1&Ι∋(Μ16−& /(/−6∗+, ∋. /(,:(.& 2∋ Ι−116−.∋10,!

= # ∗ Α ∀# ∀# 5∀ 9

− 0 & 8 ∀ ∗ ≅∃ 6,10(,2& (∋6∋%∋.(∋6(&,& # & ∀# % & ∀ ∗∋ ∀# ∗ Γ∃ # # & ∗ # # ∃ # &&−. ∋&08 6,1Ι−:(2, , 6,16∋−0, 2∋∋./(∋& ∋&00 2∋/∋12∋10∋ Κ∋ ∋&08 −1&∋(−2, 1, (∗.∋10, −&6

∃ , , & ∗ 8 ∀ ∗ ≅∃ > # & ? ∗ ∀# & % 6(60∋(−Θ 6,./,&−∗+, 2,(∗.∋10, 2∋ 1)∋&0−.∋10,& 2& &00−&!

, ,% 9 Β# ∗ ∗∀8 Α > #

∆ 0

Page 42: Aula 00 - Orçamento Público

!∀# ∃ % &

∋∀ () ∗ + , ∃ ∀ −−

() ∗ + ,

Α∆= < 1−&0 2−6−8(−, 9 2.−1−&0(0−) ∆ ≅= ,.(∋∗+, , (∗.∋10, 5%−6, 1, (&− 6,1&−2∋(∋ & Ι−(.0−)&%−ϑ,!! ∋− (∗.∋108(− 1 −16− , ,(∗.∋10, Ι−&6 , ,(∗.∋10, 2&∋:(−22∋ &,6− ∋ , ,(∗.∋10, 2∋ −1)∋&0−.∋10, 2& ∋./(∋&&∋&00−& 2−(∋0 , −12−(∋0.∋10∋ 6,10(,2& /∋ 1−+,!! ∋− 2,& ,(∗.∋10,& 1−& 7 , −1&0(.∋10, 0−−Θ2, /( 6,1&∋Κ∋10∋ .0∋(−−Θ∗+, 2, 6,1Σ10, 2∋ ∗4∋& ∋ ,%Σ∋0−),& Κ∋Ι,(. /1∋Σ2,& )−&12, , 0∋12−.∋10, ∋ %∋.9∋&0( 2 6,∋0−)−22∋!! ∋− 2∋ −(∋0(−Θ∋& (∗.∋108(−& 6,./(∋∋12∋(8 & .∋0& ∋/(−,(−22∋& /(−1−& 2 2.−1−&0(∗+, /5%−6!Λ! ∋− 2∋ −(∋0(−Θ∋& (∗.∋108(−& 0∋. Ι−1−22∋ 2∋ 1,(0∋( ∋%,(∗+, 2,& ,(∗.∋10,& 1−& 2∋ Ι,(. 2∋Κ89,& Ξ& 2−(∋0(−Θ∋&,%Σ∋0−),& ∋ .∋0& 2 2.−1−&0(∗+, /5%−6 ∋&0%∋∋6−2,& 1, 1,(−1!Λ! 1, (−1 7 . /1, 2∋ .72−, /(Θ, 0()7& 2, Κ/(,6(9&∋ ,(2∋1( & ∗4∋& 2, :,)∋(1, Κ∋ ∋)∋. Ξ (∋−Θ∗+, 2,&,%Σ∋0−),& ∋ .∋0& Ι−ϑ2& /( . /∋(Υ,2, 2∋ Κ0(, 1,&!&0+, 6,((∋0& <= ∋ Λ!<= ∋ Λ!<= Λ ∋ Λ!<= ∋ !<= Λ ∋ Λ!

Λ − 0 5∀% 0 ∀ ∗ ∀ ∀ &

ΛΛ − 0 ∗ 50 !∀# ∃) & ∃ 110 < !∀# ) ∀8 ∃) & ∗ ) & ∃/ & < ∀ Ε ∋ ∀

ΛΛΛ , 0 ! ∀% % ∀# ≅∃ ∗ ∋ϑ∋(6Υ6−, Ι−116∋−(, &%&∋Κ∋10∋ % ∃∀# ∀% % ∃ ∀8 ∀# ∃% ∃ % Α ∀# ∋ ∗ ∗ ∗

Λ+ − 5 ! ∃) & 110 50 ∀8 Ε ∃ 45

Page 43: Aula 00 - Orçamento Público

!∀# ∃ % &

∋∀ () ∗ + , ∃ ∀ −−

() ∗ + ,

+ − 5 1 1 ) ! (& 9 ∃ ∗ ! ! ∃) & 0 ∀# 1≅∃ 9 & ∀# ∆ & # ∀8 ≅∃ Α

# Λ ΛΛ Λ+ +∆ −

Α= < 2−0,( %&0−00, 2∋ ,1&∋;∋−(, 9 ? ≅=,1&−2∋(∋ & Ι−(.∗4∋& &∋:−( (∋0−)& , /(,6∋&&, 2∋/1∋Σ.∋10, ∋ ,(∗.∋10, /(∋)−&0, 1 ,1&0−0−∗+, 2∋ ΗΓΓ ∋(∋:.∋102, /∋ ∋− 2∋ ∋&/,1&%−−22∋ −&6 <∋− ,./∋.∋10(1Ζ ?≅=! 1, (−1 2∋ 1)∋&0−.∋10,& 2∋)∋(8 ∋&0%∋∋6∋( &2−(∋0(−Θ∋& ,& ,%Σ∋0−),& ∋ & .∋0& 2 2.−1−&0(∗+, /5%−6 Ι∋2∋(/( & 2∋&/∋&& 2∋ 6/−0 2∋ Ι,(. 6∋10(−Θ2!! ∋− (∗.∋108(− 1 2−&/,(8 &,%(∋ & 0∋(∗4∋& 1 ∋:−&∗+,0(−%08(− )−:∋( 2(10∋ , ∋ϑ∋(6Υ6−, Κ∋ &∋ (∋Ι∋(−(!! ∋− 2& −(∋0(−Θ∋& (∗.∋108(−& 0∋. ∋10(∋ && 0(−%−∗4∋& 2∋ ∋&0%∋∋6∋( /,Υ0−6 2∋ /−6∗+, 2& :Μ16−& Ι−116∋−(& ,Ι−6−−&2∋ Ι,.∋10,!Λ! 1, (−1 0∋. )−:Μ16− 2∋ Κ0(, 1,& −1−6−12,9&∋ 1,&∋:12, 1, 2, .120, 2, ;∋Ι∋ 2, ,2∋( ϑ∋60−), ∋ 0∋(.−112,1, /(−.∋−(, 1, 2, .120, 2∋ &∋ &6∋&&,(!&08 6,((∋0, , Κ∋ &∋ Ι−(. ∋.<= ∋ !<= ∋ !<= ∋ !<= ∋ Λ!<= ∋ Λ!

Λ , 5 1, (−1 ) (&9 ∃ ∗ (∋:−,1−Θ2 ! ∃) & 0 ∀# 1≅∃ 9 & ∀#

ΛΛ , 0 % ∃ ∀8 ∀# ∃%

ΛΛΛ − 0 45 % ∀#≅∃ ∗ ΕΑ ∗ ∃ % ∃∀# ∀% % ∃ ∀8 ∀# ∃% ∃ % Α ∀# ∋ ∗ ∗ ∗

Page 44: Aula 00 - Orçamento Público

!∀# ∃ % &

∋∀ () ∗ + , ∃ ∀ −−

() ∗ + ,

Λ+ − 0 & ∋ 110 / ΕΑ ∗ ∗ Ε & ΕΑ ∗ ∃

% ∗ ΛΛΛ Λ+∆ ,

ΑΕ= < 761−6, 2−6−8(−, 9 2.−1−&0(0−) ∆ ≅= ,.(∋∗+, Ξ& 6(60∋(Υ&0−6& 2, (∗.∋10, 5%−6, 2∋ 6,(2, 6,. ,1&0−0−∗+, ∋2∋( 6,1&−2∋(∋ & Ι−(.0−)& %−ϑ,! ∋− (∗.∋108(− 1 7 6,./,&0 2∋ 0(Μ& ,(∗.∋10,& 2−Ι∋(∋10∋&Ι−&6 2 &∋:(−22∋ &,6− ∋ 2∋ −1)∋&0−.∋10,& 2& ∋&00−&!! ,(∗.∋10, 2 &∋:(−22∋ &,6− 6,((∋&/,12∋ Ξ ∗+, 2, :,)∋(1,∋. 0(Μ& &∋0,(∋& &52∋ /(∋)−2Μ16− ∋ &&−&0Μ16− &,6−!! ∋− 2∋ −(∋0(−Θ∋& (∗.∋108(−& <= /(−,(−Θ & .∋0& 2, ∋ ,(−∋10 ∋%,(∗+, 2, (∗.∋10, ∋( 2 1−+, Κ∋ 0∋(8 )−22∋/( , 1, &∋:−10∋!Λ! Ι−1−22∋ 2, 7 2∋ ∋&0%∋∋6∋( ,%Σ∋0−),& ∋ .∋0& Κ∋6,./(,.∋0. , ,2∋( ϑ∋60−), ∋ , ,2∋( ∋:−&0−), 2(6,10−1−22∋ ,& /(,:(.& 1 2−&0(−%−∗+, 2,& (∋6(&,&!Λ! ,. %&∋ 1 , ,2∋( ϑ∋60−), ∋%,( , 1, (−1<= /( ,& Κ0(, 1,& &∋:−10∋& 6,. /(0−6−/∗+, 2,& −1−&07(−,& <ς(:+,& &∋0,(−−&= ∋ 2& 1−22∋& ,(∗.∋108(−& 2,&,2∋(∋& ∋:−&0−), ∋ 2−6−8(−,!&0+, 6,((∋0& <= ∋ Λ!<= ∋ Λ!<= ∋ Λ!<= Λ ∋ Λ!<= Λ!

Λ − 0 5∀% 0 ∀ ∗ ∀ & ∀

ΛΛ − 5 ∀ ∗∀8 ≅& ∋ ∋

ΛΛΛ − 5 ! ∃) & 110 50 ∀8 Ε ∃ 45

Λ+ − 5 110 ∃ & % & 0 Α % & ∋ ∗

Page 45: Aula 00 - Orçamento Público

!∀# ∃ % &

∋∀ () ∗ + , ∃ ∀ −−

() ∗ + ,

0 1 1

+ , − ∃ 1 ,Ε & ∃ ∀# 1 Β#

Λ ΛΛ ΛΛΛ Λ+ # ∆ ,

ΑΦ= < 1−&0 2−6−8(−, 9 ,10%−−22∋ ≅= −1&0(.∋10, 6,1&0−06−,1 2∋ /1∋Σ.∋10, Κ∋ ∋&0%∋∋6∋(8 2∋Ι,(. (∋:−,1−Θ2 & 2−(∋0(−Θ∋& ,%Σ∋0−),& ∋ .∋0& 2 2.−1−&0(∗+,5%−6 /( & 2∋&/∋&& 2∋ 6/−0 ∋ ,0(& 2∋& 2∋6,((∋10∋& ∋ /(,& /(,:(.& 2∋ 2(∗+, 6,10−12 2∋1,.−19&∋<= ∋− 2∋ −(∋0(−Θ∋& (∗.∋108(−&!<= ∋− (∗.∋108(− 1!<= (∗.∋10, −&6!<= (∗.∋10, 2∋ 1)∋&0−.∋10,!<= 1, (−1!

5 1, (−1 ) (& 9 ∃ ∗ ! ! ∃) & 0 ∀# 1≅∃ 9 & ∀# ∆ ,

ΑΓ= < 1−&0 2−6−8(−, 9 ,10%−−22∋ ≅= ∋− 2∋−1−6−0−) 2, ,2∋( ϑ∋60−), Κ∋ 6,./(∋∋12∋(8 2∋10(∋ ,0(& &.∋0& ∋ /(−,(−22∋& 2 2.−1−&0(∗+, /5%−6 −16−12, & 2∋&/∋&&2∋ 6/−0 /( , ∋ϑ∋(6Υ6−, Ι−116∋−(, &%&∋Κ∋10∋ 2∋1,.−19&∋<= 1, (−1!<= (∗.∋108(− 1!<= (,:(.∗+, 2∋ 1)∋&0−.∋10,&!<= −(∋0(−Θ∋& (∗.∋108(−&!<= (∗.∋10, 2∋ &0∋−, ∋ /−0!

0 ∋− 2∋ 2−(∋0(−Θ∋& ,(∗.∋108(−& % ∀# ≅∃ ∗ ΕΑ ∗ ∃ % ∃∀# ∀% % ∃ ∀8 ∀# ∃% ∃ % Α ∀# ∋ ∗ ∗ ∗∆ 4

Page 46: Aula 00 - Orçamento Público

!∀# ∃ % &

∋∀ () ∗ + , ∃ ∀ −−

() ∗ + ,

ΑΗ= < 1−&0 2−6−8(−, 9 2.−1−&0(0−) ? ≅= ∋6,(2, 6,. ,1&0−0−∗+, ∋2∋( 2∋ ΗΓΓ & /∋∗& Κ∋ 6,./4∋. ,(∗.∋10, ∋( 2 1−+, &+,<= ,& (∗.∋10,& −&6 2 ∋:(−22∋ ,6− ∋ 2∋ 1)∋&0−.∋10, 2&./(∋&& &00−& ∋2∋(−&!<= ,& (∗.∋10,& ,1∋08(−, −&6 ∋ ,6− 7. 2, 1, (−1<=!<= , (∗.∋10, −&6 , 1, (−1 ∋ ∋− (∗.∋108(− 1!<= ∋− 2∋ −(∋0(−Θ∋& (∗.∋108(−& ∋ ,& (∗.∋10,& −&6 ∋ 2∋1)∋&0−.∋10, 2& ./(∋&& &00−& ∋2∋(−&!<= ∋− (∗.∋108(− 1 ∋ , (∗.∋10, −&6!

1 −9 50 ∀ ∗ & ∆ 0

∆= < 761−6, 2∋ ,10(,∋ ϑ0∋(1, 9 ? ≅= ,%(∋,(∗.∋10, 7 6,((∋0, Ι−(.( Κ∋<= , 2∋.,1&0(0−), (∋:−,1−Θ2, 2, ∋Ι∋−0, &,%(∋ & (∋6∋−0& ∋2∋&/∋&& 2∋6,((∋10∋ 2∋ −&∋1∗4∋& 1−&0−& (∋.−&&4∋& &%&Υ2−,& ∋%∋1∋ΙΥ6−,& 2∋ 10(∋Θ Ι−116∋−( 0(−%08(− ∋ 6(∋2−0Υ6− 7 ,%Σ∋0, 2,/1, /(−1!<= & 2∋&/∋&& 2∋ 6/−0 /( , ∋ϑ∋(6Υ6−, Ι−116∋−(, &%&∋Κ∋10∋ &+,,%Σ∋0, 2, /1, /(−1!<= ,(−∋10∗+, 2 ∋%,(∗+, 2 ∋− ,(∗.∋108(− 1 7 ,%Σ∋0, 2∋− 2∋ 2−(∋0(−Θ∋& ,(∗.∋108(−&!<= & 2−(∋0(−Θ∋& ,%Σ∋0−),& ∋ .∋0& 2 2.−1−&0(∗+, /5%−6 Ι∋2∋(/( & 2∋&/∋&& (∋0−)& ,& /(,:(.& 2∋ 2(∗+, 6,10−12 &+,/(∋)−&0& 1 ∋− 2∋ 2−(∋0(−Θ∋& ,(∗.∋108(−&!<= , ,%Σ∋0, 2, /1, /(−1 )∋. 2∋Ι−1−2, 1 ∋− ,./∋.∋10( 1⊥? ] ∋− 2∋ ∋&/,1&%−−22∋ −&6!

, 5 & ! ∗ ∃ ∀8 8 ∃Α ∃∗Α ! ∗ ∃% Α ∃)

∃ , 0 ΕΑ ∗ ∃ #∃)

− 0 ! ∀% % ∀# ≅∃ ∗ ΕΑ ∗ ∃ % ∃∀# ∀% % ∃ ∀8 ∀# ∃% ∃ % Α ∀# ∋ ∗ ∗ ∗

Page 47: Aula 00 - Orçamento Público

!∀# ∃ % &

∋∀ () ∗ + , ∃ ∀ −−

() ∗ + ,

, 0 ! ∃) & ∀# ≅∃ ∗ & ∀# # &

, 5 ∃) & ∗ ?ΗΓΓ!

∆ −

∆= < (,6(2,( 2∋ ,10& ? ≅Γ= >12, ∋−∋&0%∋∋6∋ 2∋ Ι,(. (∋:−,1−Θ2 & 2−(∋0(−Θ∋& ,%Σ∋0−),& ∋ .∋0& 22.−1−&0(∗+, /5%−6 Ι∋2∋( /( & 2∋&/∋&& 2∋ 6/−0 ∋ ,0(&2∋& 2∋6,((∋10∋& ∋ /( & (∋0−)& ,& /(,:(.& 2∋ 2(∗+,6,10−12 ∋&08 −1&0−0−12,<= ∋− ,(∗.∋108(− 1!<= & 2−(∋0(−Θ∋& ,(∗.∋108(−&!<= , ,(∗.∋10, 2 &∋:(−22∋ &,6−!<= , ,(∗.∋10, 2& ∋./(∋&& ∋&00−&!<= , /1, /(−1!

0 /1, /(−1 ∃ % ∗ ! ! ∃) & ∀# ≅∃ ∗ & ∀# ∆ ,

∆≅= < ? 9 ? ≅Γ= ,%(∋ & Ι−11∗& /5%−6&2−&6−/−12& 1 ,1&0−0−∗+, ∋2∋( 6,1&−2∋(∋! ∋− (∗.∋108(− 1 <= 7 . −1&0(.∋10, −10∋(.∋2−8(−,∋10(∋ , 1, (−1 <= ∋ ∋− 2∋ −(∋0(−Θ∋& (∗.∋108(−&<=!! & 2−(∋0(−Θ∋& ,%Σ∋0−),& ∋ .∋0& 2 2.−1−&0(∗+, /5%−6 /(−1)∋&0−.∋10,& Κ∋ 0(/&&∋. . 1, 2∋)∋. &∋( ∋&0%∋∋6−2,& 1,!! & .∋0& ∋ & /(−,(−22∋& 2 2.−1−&0(∗+, /5%−6 /( ./∋(Υ,2, 2∋ . 1, 2∋)∋. &∋( ∋&0%∋∋6−2& 1 !Λ! /,Υ0−6 ∋6,1Τ.−6,9Ι−116∋−( ∋ , /1, 2∋ 0(%;, 2, :,)∋(1,/( . /∋(Υ,2, 2∋ . 1, 2∋)∋. &∋( ∋&0%∋∋6−2,& 1 !&08 6,((∋0, , Κ∋ 6,1&0 ∋.<= !<= ∋ !<= !<= ∋ Λ!<= ∋ Λ!

Page 48: Aula 00 - Orçamento Público

!∀# ∃ % &

∋∀ () ∗ + , ∃ ∀ −−

() ∗ + ,

Λ , 0 % 110

ΛΛ − 5 1 1 ) (&9 ∃ ∗ ! ! ∃) & 0 ∀# 1≅∃ 9 & ∀# = & ) Ε∀# ΕΑ ∗ % & # ! # ∃ ∃

ΛΛΛ , 0 ∀# ≅∃ Α & ∃

Λ+ , 0 Α Ψ /∗ ∃ & Α & ∃

ΛΛ % ∆ −

∆Α= < &&−&0∋10∋ 2∋ 9 ? ≅Γ= ∋− ,(∗.∋108(− 12∋)∋ 6,./(∋∋12∋( , ,(∗.∋10,<= 2, ,2∋( ϑ∋60−), &,.∋10∋!<= 2,& ,2∋(∋& ϑ∋60−), ∋ 2−6−8(−, &,.∋10∋!<= 2,& ς(:+,& ∋ ∋10−22∋& 2 2.−1−&0(∗+, 2−(∋0 ∋ −12−(∋0 ∋ϑ6∋0, ,,(∗.∋10, 2 ∋:(−22∋ ,6−!<= 2,& ς(:+,& ∋ ∋10−22∋& 2 2.−1−&0(∗+, 2−(∋0 ∋ −12−(∋0 ∋ϑ6∋0, ,,(∗.∋10, 2& Ι12∗4∋& −1&0−0Υ2& ∋ .10−2& /∋, ,2∋( 5%−6,!<= 2∋ −1)∋&0−.∋10, 2& ∋./(∋&& ∋. Κ∋ 1−+, 2−(∋0 ,−12−(∋0.∋10∋ 2∋0∋1; .−,(− 2, 6/−0 &,6− 6,. 2−(∋−0, ),0,!

∃ , 5 1 ,Ε & 50 5∀ 0,2,& ,& ,2∋(∋& ∋ 2, −1−&07(−, 5%−6,

, 5 ∀ Γ Γ %(1:∋ Β# & 0 ∀# 4 0 ∀#Λ

, 0 50 ∃ 6,./(∋∋12∋ ∗ ∗∀8 Α 1 1≅∃

− 5 ∀ & > # &

∆ ,

Page 49: Aula 00 - Orçamento Público

!∀# ∃ % &

∋∀ () ∗ + , ∃ ∀ −−

() ∗ + ,

∆∆= < 9 &/∋6−−&0 ∋. 2. (∗.∋10, ∋ −1 % 9 (∋Ι∋−0( 2∋ 9 ≅= ,& 0∋(.,& 2 ,1&0−0−∗+, ∋2∋( 2∋ ΗΓΓ , −1&0(.∋10,2∋ /1∋Σ.∋10, Κ∋ 2∋)∋ ∋&0%∋∋6∋( & 2−(∋0(−Θ∋& (∋0−)& ,&/(,:(.& 2∋ 2(∗+, 6,10−12 7<= ] ∋− 2∋ −(∋0(−Θ∋& (∗.∋108(−&!<= , 1∋ϑ, 2∋ ∋0& −&6−&!<= ] ∋− (∗.∋108(− 1!<= , 1∋ϑ, 2∋ −&6,& −&6−&!<= , ] 1, (−1!

Γ Ζ Θ Π −94 ,5 6! ! ∀ # 3 3 7 0 ∋ 8 # ! 0 !∋ !∗∆ ,

∆= < 9 1−&0 2−6−8(−, /,−, &/∋6−−Θ2, 9 9 Γ⊥ ∋:−+,9≅Γ= ,1&0−0−∗+, ∋2∋( 1, 6/Υ0, 2& −11∗& 5%−6& ∋ 1&∋∗+, 2,& ,(∗.∋10,& /(∋)Μ Κ∋ ∋−& 2∋ −1−6−0−) 2, ,2∋( ϑ∋60−),∋&0%∋∋6∋(+,! , /1, /(−1Ρ! & 2−(∋0(−Θ∋& ,(∗.∋108(−&Ρ! ,& ,(∗.∋10,& 1−&!∀ 6,((∋0, , Κ∋ 6,1&0 ∋.<= ∋ /∋1&!<= ∋ /∋1&!<= ∋ !<= ∋ /∋1&!<= /∋1&!

Γ Π −9 ,−. / 0 1 2 !0 !!& 3 ∋ ∀& ∋ !∗

Λ ΛΛ ΛΛΛ∆ −

∆Ε= < 1−&0 2−6−8(−, 9 2.−1−&0(0−) ≅∆ ≅=1&0(.∋10, 2∋ /1∋Σ.∋10, 0−−Θ2, 1, &∋0,( /5%−6, 1, Κ 2∋)∋.&∋( ∋&0%∋∋6−2& 2∋ Ι,(. (∋:−,1−Θ2 & 2−(∋0(−Θ∋& ,& ,%Σ∋0−),& ∋

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!∀# ∃ % &

∋∀ () ∗ + , ∃ ∀ −−

() ∗ + ,

& .∋0& 2 2.−1−&0(∗+, 5%−6 ∋2∋( /( & 2∋&/∋&& 2∋ 6/−0∋ ,0(& 2∋& 2∋6,((∋10∋&! (09&∋ 2∋<= 1, (−1!<= ∋− (∗.∋108(− 1!<= (∗.∋10, (−1!<= ∋− 2∋ −(∋0(−Θ∋& (∗.∋108(−&!<= 1, −(∋0,(!

5 1, (−1 ) ! (& 9 ∃ ∗ ! ! ∃) & 0 ∀# 1≅∃ 9 & ∀# ∆ 0

∆Φ= < ? ≅= ∋− Κ∋ −1&0−0−( , 1, (−1∋&0%∋∋6∋(8 2∋ Ι,(. (∋:−,1−Θ2 & 2−(∋0(−Θ∋& ,%Σ∋0−),& ∋ .∋0&2 2.−1−&0(∗+, /5%−6 Ι∋2∋( /( & 2∋&/∋&&<= 2∋ 6/−0 ∋ ,0(& 2∋& 2∋6,((∋10∋& ∋ /( & (∋0−)& ,&/(,Σ∋0,& 2∋ −1)∋&0−.∋10,&!<= 6,((∋10∋& ∋ ,0(& 2∋& 2∋6,((∋10∋& ∋ /( & (∋0−)& ,&/(,:(.& 2∋ 2(∗+, 6,10−12!<= 2∋ 6/−0 ∋ ,0(& 2∋& 2∋6,((∋10∋& ∋ /( & (∋0−)& ,&/(,:(.& 2∋ 2(∗+, /(∋2∋0∋(.−12!<= 2∋ 6/−0 ∋ ,0(& 2∋& 2∋6,((∋10∋& ∋ /( & (∋0−)& ,&/(,:(.& 2∋ 2(∗+, 6,10−12!<= 6,((∋10∋& ∋ ,0(& 2∋& 2∋6,((∋10∋& ∋ /( & (∋0−)& ,&/(,:(.&9.∋−, 2, :,)∋(1,!

Γ Ζ Θ Π −94 ,5 6! ! !! ∀ # 3 3 7 0 ∋ 8 # ∃ % ∗∆ 4

∆Γ= < 1−&0 2−6−8(−, 9 2.−1−&0(0−) ≅∆ ≅= &.∋0& ∋ /(−,(−22∋& 2 2.−1−&0(∗+, 5%−6 −16−12, & 2∋&/∋&&2∋ 6/−0 /( , ∋ϑ∋(6Υ6−, &%&∋Κ∋10∋ &+, 2∋Ι−1−2&<= 1, 1, (−1!<= 1 ∋− 2∋ −(∋0(−Θ∋& (∗.∋108(−&!<= 1, (∗.∋10, −&6!<= 1, 1, 2∋ 1)∋&0−.∋10,!<= 1, (∗.∋10, 2∋ 1)∋&0−.∋10,&!

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!∀# ∃ % &

∋∀ () ∗ + , ∃ ∀ −−

() ∗ + ,

0 ∋− 2∋ 2−(∋0(−Θ∋& ,(∗.∋108(−& % ∀# ≅∃ ∗ ΕΑ ∗ ∃ % ∃∀# ∀% % ∃ ∀8 ∀# ∃% ∃ % Α ∀# ∋ ∗ ∗ ∗∆ Κ

∆Η= < 761−6, 2−6−8(−, 9 2.−1−&0(0−) ≅≅ ≅= −1&0(.∋10, Κ∋ 6,./(∋∋12∋ & .∋0& ∋ /(−,(−22∋& 2 2.−1−&0(∗+,/5%−6 Ι∋2∋( −16−12, & 2∋&/∋&& 2∋ 6/−0 /( , ∋ϑ∋(6Υ6−,Ι−116∋−(, &%&∋Κ∋10∋ ,(−∋10 ∋%,(∗+, 2 ∋− ,(∗.∋108(−1 2−&/4∋ &,%(∋ & 0∋(∗4∋& 1 ∋:−&∗+, 0(−%08(− ∋ ∋&0%∋∋6∋ /,Υ0−6 2∋ /−6∗+, 2& :Μ16−& Ι−116∋−(& ,Ι−6−−& 2∋ Ι,.∋10,2∋1,.−19&∋<= (6∋(− 5%−6,9(−)2!<= 1, (−1!<= ∋− 2∋ −(∋0(−Θ∋& (∗.∋108(−&!<= ∋− 2∋ ∋&/,1&%−−22∋ −&6!<= 12, 2∋ (0−6−/∗+,!

Γ Ζ 3Θ Π −94 5 0 ∋− 2∋ 2−(∋0(−Θ∋& ,(∗.∋108(−& % ∋ 8 # ! 2 % # ! 6! ∀ ∋ ∋ ∀ ! ∀ ∋? ∋ !∀ ∀ % ∋ ≅ # # # ∗∆ −

= < 761−6, 2−6−8(−, 9 2.−1−&0(0−) ≅≅ ≅= ∋−(∗.∋108(− 1 6,./(∋∋12∋ ,<= ,(∗.∋10, Ι−&6 & 2−(∋0(−Θ∋& ,(∗.∋108(−& ∋ , ,(∗.∋10, 2∋−1)∋&0−.∋10, 2& ∋./(∋&&!<= /1, /(−1 , ,(∗.∋10, Ι−&6 ∋ , ,(∗.∋10, 2∋ −1)∋&0−.∋10,2& ∋./(∋&&!<= /1, /(−1 & 2−(∋0(−Θ∋& ,(∗.∋108(−& ∋ , ,(∗.∋10, Ι−&6!<= ,(∗.∋10, Ι−&6 , ,(∗.∋10, 2 &∋:(−22∋ &,6− ∋ & 2−(∋0(−Θ∋&,(∗.∋108(−&!<= ,(∗.∋10, Ι−&6 , ,(∗.∋10, 2∋ −1)∋&0−.∋10, 2& ∋./(∋&& ∋ ,,(∗.∋10, 2 &∋:(−22∋ &,6−!

0 5∀% 0 % ∀ ∗ ∀ & ∀ ∆ ,

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!∀# ∃ % &

∋∀ () ∗ + , ∃ ∀ −−

() ∗ + ,

= < 1−&0 2−6−8(−, 9 ,10%−−22∋ ∆ ≅= ,(∗.∋10, 2 &∋:(−22∋ &,6− 6,./(∋∋12∋ & 2∋&/∋&&<= 6,((∋10∋& 2 /(∋)−2Μ16− &,6− &&−&0Μ16− &,6− ∋ &52∋!<= 1& Ι1∗4∋& /(∋)−2Μ16− &,6− &52∋ ∋ ∋26∗+,!<= 1& Ι1∗4∋& /(∋)−2Μ16− %8&−6 &52∋ ∋ &&−&0Μ16− &,6−!<= 6,((∋10∋& 2 &52∋ ∋ /(∋)−2Μ16− %8&−6 ∋ 2∋ 6/−0 2 &&−&0Μ16−&,6−!<= 1& Ι1∗4∋& /(∋)−2Μ16− &,6− &&−&0Μ16− &,6− ∋ &52∋!

5 ∀ Ι1∗4∋& /(∋)−2Μ16− &,6− &&−&0Μ16− &,6− ∋ &52∋!∆ ,

≅= < 9 :∋10∋ 2.−1−&0(0−), ? ≅= ∋− Κ∋6,./(∋∋12∋ & .∋0& ∋ /(−,(−22∋& 2 2.−1−&0(∗+, /5%−6 Ι∋2∋(−16−12, & 2∋&/∋&& 2∋ 6/−0 /( , ∋ϑ∋(6Υ6−, Ι−116∋−(,&%&∋Κ∋10∋ 7<= ∋− 2∋ ./(,%−22∋ 2.−1−&0(0−)!<= , 1, (−1!<= ∋− (∗.∋108(− 1!<= ∋− 2∋ ∋&/,1&%−−22∋ −&6!<= ∋− 2∋ −(∋0(−Θ∋& (∗.∋108(−&!

0 ∋− 2∋ 2−(∋0(−Θ∋& ,(∗.∋108(−& % ∀# ≅∃ ∗ ΕΑ ∗ ∃ % ∃∀# ∀% % ∃ ∀8 ∀# ∃% ∃ % Α ∀# ∋ ∗ ∗ ∗∆ ,

Α= < 1−&0 2−6−8(−, 9 2.−1−&0(0−) ≅= ∋−(∗.∋108(− 1 9 <= 6,./(∋∋12∋ /∋1& , ,(∗.∋10, Ι−&6 (∋Ι∋(∋10∋ ,& ,2∋(∋& 21−+, &∋& Ι12,& ς(:+,& ∋ ∋10−22∋& 2 2.−1−&0(∗+, 2−(∋0 ∋−12−(∋0 −16&−)∋ Ι12∗4∋& −1&0−0Υ2& ∋ .10−2& /∋, /,2∋( /5%−6,!<= ∋ϑ6− , ,(∗.∋10, 2 &∋:(−22∋ &,6− Κ∋ %(1:∋ ς(:+,& 22.−1−&0(∗+, 2−(∋0 , −12−(∋0 %∋. 6,., ,& Ι12,& ∋ Ι12∗4∋&−1&0−0Υ2,& ∋ .10−2,& /∋, /,2∋( /5%−6,!<= 1+, /,2∋ 6,10∋( 2−&/,&−0−), Κ∋ 0,(−Θ∋ %∋(0( 2∋ 6(72−0,&&/∋.∋10(∋& , 6,10(0∗+, 2∋ ,/∋(∗4∋& 2∋ 6(72−0,!<= 6,./(∋∋12∋ 0.%7. , ,(∗.∋10, 2∋ −1)∋&0−.∋10, 2& ∋./(∋&&∋. Κ∋ 1−+, 2∋0∋1; 0,0−22∋ 2, 6/−0 &,6− 6,. 2−(∋−0, ),0,!

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!∀# ∃ % &

∋∀ () ∗ + , ∃ ∀ −−

() ∗ + ,

<= 2−&6(−.−1 ,& (∋6(&,& ,(∗.∋108(−,& ∋ Ι−116∋−(,& /( , (∋−Θ∗+, 2& .∋0& ∋ /(−,(−22∋& ∋&0%∋∋6−2& /∋ ∋− 2∋ −(∋0(−Θ∋&(∗.∋108(−&!

∃ , 0 50 , ,(∗.∋10, Ι−&6 2 &∋:(−22∋ &,6−∋ 2∋ −1)∋&0−.∋10, 2& ∋&00−&!

, 0 50 /,2∋ & ! ∃ ∀# ∀8 Γ# Ε∀8 Α Ε &

, 0 50 ∃ ∀ & > # .−,(− &

− 0 50 ∀% ∗ ∀8 45

∆ ,

∆= < &&∋&&,( 9 ? ≅Γ= &&−1∋ 0∋(10−) Κ∋2∋Ι−1∋ 6,((∋0.∋10∋ . 2& .21∗& −10(,2Θ−2& 1, /(,6∋&&,,(∗.∋108(−, /∋ ,1&0−0−∗+, ∋2∋( 2∋ ΗΓΓ!<= ∋6/∋(, Ι−:( 2, /1∋Σ.∋10, 1 2.−1−&0(∗+, /5%−6%(&−∋−( .∋2−10∋ −10∋:(∗+, ∋10(∋ /1, ∋ ,(∗.∋10, /,( .∋−, 26(−∗+, 2, 1, (−1 <= ∋ 2 ∋− 2∋ −(∋0(−Θ∋& (∗.∋108(−&<=!<= ,16− , /(,6∋&&, 2∋ .,2∋(1−Θ∗+, ,(∗.∋108(− 6(−12, 7.2, (∗.∋10, ,1∋08(−, , (∗.∋10, −&6 ∋ , (∗.∋10, 2∋:(−22∋ ,6−!<= ∋&0(, /(∋((,:0−) 2, ,1:(∋&&, 6−,1 2∋ −1−6−0−) 2∋/(,/,&−∗+, 2∋ ∋− ∋. .07(− ,(∗.∋108(− , ,1:, 2∋ 0,2, , 6−6,,(∗.∋108(−,!<= 1−Ι−6, , /(,6∋&&, ,(∗.∋108(−, 2∋&2∋ 2∋Ι−1−∗+, 2∋ 2−(∋0(−Θ∋&/( , ∋ϑ∋(6Υ6−, Ι−116∋−(, &%&∋Κ_∋10∋ 1, 07 /(,)∗+, 2 ∋−(∗.∋108(− 1 <=!<= −.−1, .0−/−6−22∋ 2∋ /∋∗& ,(∗.∋108(−& 1−Ι−612,9& 1,(∗.∋10, −&6!

− 0 − ∀# 9 ∗ ) ∀# ≅∃ ∃ ∀# ∀ ∀# 1 1 4 ! 5∀%

∃ , 5 ∀ % ∗ ∋ϑ0−10,

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!∀# ∃ % &

∋∀ () ∗ + , ∃ ∀ −−

() ∗ + ,

, 0 & ϑ∋60−), ∀# ∀%

, =# & ∗ ∀# ∀% 110 50 ? 45 & ∗

, Ξ% 5∀ 9 ,& (∗.∋10,& 2 ∋:(−22∋,6− ∋ 2∋ 1)∋&0−.∋10, 2& &00−&!

∆ 0

= < &&∋&&,( 9 ? ≅Γ= ,1&−2∋(∋ & Ι−(.∗4∋& ∋.(∋∗+, , (∗.∋10, 5%−6, 1, (&−!! ∋− (∗.∋108(− 1 6,./(∋∋12∋(8 , ,(∗.∋10, Ι−&6 ,,(∗.∋10, 2∋ −1)∋&0−.∋10, 2& ∋./(∋&& ∋. Κ∋ , &02, 2−(∋0 ,−12−(∋0.∋10∋ 2∋0∋1; .−,(− 2, 6/−0 &,6− 6,. 2−(∋−0, ),0, ∋, ,(∗.∋10, 2 &∋:(−22∋ &,6−!! ∋− 2∋ −(∋0(−Θ∋& (∗.∋108(−& 0∋. Ι−1−22∋ 2∋ 1,(0∋( ∋%,(∗+, 2,& ,(∗.∋10,& 1−& 2∋ Ι,(. 2∋Κ89,& Ξ& 2−(∋0(−Θ∋&,%Σ∋0−),& ∋ .∋0& 2 2.−1−&0(∗+, /5%−6 ∋&0%∋∋6−2,& 1, /1,/(−1!! 1, (−1 7 . /1, 2∋ .72−, /(Θ, 0()7& 2, Κ/(,6(9&∋ ,(2∋1( & ∗4∋& 2, :,)∋(1, Κ∋ ∋)∋. Ξ (∋−Θ∗+, 2,&,%Σ∋0−),& ∋ .∋0& Ι−ϑ2& /( . /∋(Υ,2, 2∋ 6−16, 1,&!Λ! ∋− 2,& (∗.∋10,& 1−& 7 , −1&0(.∋10, 0−−Θ2, /( 6,1&∋Κ_∋10∋ .0∋(−−Θ∗+, 2, 6,1Σ10, 2∋ ∗4∋& ∋ ,%Σ∋0−),& Κ∋Ι,(. /1∋Σ2,& )−&12, , 0∋12−.∋10, ∋ %∋.9∋&0( 2 6,∋0−)−22∋!Λ! ∋− 2∋ −(∋0(−Θ∋& (∗.∋108(−& 6,./(∋∋12∋(8 & .∋0& ∋/(−,(−22∋& 2 2.−1−&0(∗+, /5%−6!+, )∋(22∋−(& & Ι−(.∗4∋&<= ∋ Λ!<= Λ ∋ Λ!<= ∋ !<= Λ ∋ Λ!<= ∋ !

Λ − Γ ΖΠΘ Π −9 50 %• 5 ∀ ∗ ∗ 1 > # ∗ Β#

∀# & ∗∀8 Α 1 1≅∃ .

• 5 ∀ & > # &.

• 5 ∀ ∃ Β# & ∀# ∃ ∗ ∗∀8 Α 1 1≅∃

Page 55: Aula 00 - Orçamento Público

!∀# ∃ % &

∋∀ () ∗ + , ∃ ∀ −−

() ∗ + ,

ΛΛ − 0 45 1 1 5∀% 0

ΛΛΛ , 5 1 1 ! & / ∀8 & & Η !∀# ∃) & ∗ Ε Α Κ0(,

Λ+ − 0 5∀ 0 ∀ 50 !∀# ∀8 ∗& 110 & ∃/ &

+ − 0 ! ∀% % ∀# ≅∃ ∗ ΕΑ ∗ ∃ % ∃∀# ∀% % ∃ ∀8 ∀# ∃% ∃ % Α ∀# ∋ ∗ ∗ ∗

# & ∗ ∀8 Λ ΛΛ Λ+ +∆ Κ

Ε= < 9 1−&0 2∋ ,10(,∋ ϑ0∋(1, (∗.∋10, ∋ −11∗& 9? ≅≅= ,1Ι,(.∋ , (0−:, Ε 2 ,1&0−0−∗+, ∋2∋( ∋−α!!!β ∋&0%∋∋6∋(8 2∋ Ι,(. (∋:−,1−Θ2 α!!!β ,%Σ∋0−),& ∋ .∋0& 22.−1−&0(∗+, /5%−6 Ι∋2∋( /( & 2∋&/∋&& 2∋ 6/−0 ∋ ,0(&2∋& 2∋6,((∋10∋& ∋ /( & (∋0−)& ,& /(,:(.& 2∋ 2(∗+,6,10−12 6Σ,& /(−16Υ/−,& %8&−6,& 2∋)∋. −16−( −2∋10−Ι−6∗+,6( 2,& ,%Σ∋0−),& ∋ 2& /(−,(−22∋& 2, :,)∋(1, :(10− 2∋0(1&/(Μ16− ∋ :∋&0+, ,(−∋102 /( (∋&02,&! , 6−6,,(∗.∋108(−, 0 ∋− &∋(8 = 2∋ −(∋0(−Θ∋& (∗.∋108(−&!%= 2, (∗.∋10, 1!6= 2, 1, (−1!2= 2, 1, 2∋ ∋&∋1),)−.∋10, 6−,1!∋= 2, 1, 2∋ 6∋∋(∗+, 2, (∋&6−.∋10,!

Γ Ζ Θ Π −9Β4 ,5 6! ! ∀ # 3 3 7 0 ∋ 8 # ! 0 !∋ !Β∆ −

Φ= < 9 1−&0 2−6−8(−, ,102,(− ? ∋:−+, ≅=,1&,10∋ ∋− ,./∋.∋10( 1, ?≅ 2,0∗+, /(

Page 56: Aula 00 - Orçamento Público

!∀# ∃ % &

∋∀ () ∗ + , ∃ ∀ −−

() ∗ + ,

−1)∋&0−.∋10, 6,. 2(∗+, &/∋(−,( . ∋ϑ∋(6Υ6−, Ι−116∋−(, &,.∋10∋&∋(8 6,1&−:12 1 ∋− (∗.∋108(− 2∋&2∋ Κ∋= ∋&0∋Σ /(∋)−&0 1 ∋− 2∋ −(∋0(−Θ∋& (∗.∋108(−& , 1,& 6(72−0,&&/∋.∋10(∋& ∋ ∋&/∋6−−&!%= ∋&0∋Σ /(∋)−&0 1, 1, (−1 , ∋. ∋− Κ∋ 0,(−Θ∋ &−16&+,!6= 6,1&0∋ 1, /(,:(. 2∋ :,)∋(1, 6&&−Ι−62 ∋. 2∋&/∋& 2∋ 6/−0∋ ∋&0∋Σ /(∋)−&0 1, 1, (−1 ∋ 1 ∋− 2∋ −(∋0(−Θ∋&(∗.∋108(−&!2= 6,1&0∋ 1, (∗.∋10, 2∋ 1)∋&0−.∋10, ∋ ∋&0∋Σ 6&&−Ι−62 ∋.2∋&/∋& 2∋ /−0!∋= ∋&0∋Σ /(∋)−&0 1, 1, (−1 ∋ 6&&−Ι−62 ∋. 2∋&/∋& 2∋6/−0 6,. (∋6(&,& Ι−116∋−(,& &Ι−6−∋10∋& /( & ∋ϑ∋6∗+,!

0 ∀% # % ∀# & ∀# ΕΑ ∗ # ∋&0∋Σ /(∋)−&0, 1, /1,/(−1 , ∋. ∋− Κ∋ 0,(−Θ∋ & −16&+, ∗ ΖΤ Μ − ∀#0 & # ∗! ∆ Κ

Γ= < 1−&0 2−6−8(−, 2.−1−&0(0−) 9 ? 9 ≅≅= ,.(∋∗+, Ξ ∋− 2∋ −(∋0(−Θ∋& (∗.∋108(−& ] 6,1&−2∋(∋ &Ι−(.0−)& &∋:−(! . 2& Ι1∗4∋& %8&−6& 2 7 ∋&0%∋∋6∋( /,Υ0−6 2∋/−6∗+, 2& :Μ16−& Ι−116∋−(& ,Ι−6−−& 2∋ Ι,.∋10,!! &+, 2∋Ι−1−2& /(−,(−22∋& 1 Ι,(. 2∋ /(,:(.&∋ ∗4∋& ,& Κ−& 0∋(+, /(∋6∋2Μ16− 1 ,6∗+, 2,& (∋6(&,& 1,/(,Σ∋0, ∋ 1 ∋− (∗.∋108(− 1 ∋ 1 & ∋ϑ∋6∗+, 1+, &∋6,1&0−0−12, 0,2)− ∋. −.−0∋ Ξ /(,:(.∗+, 2 2∋&/∋&!! 1+, /,2∋ 2−&/,( &,%(∋ 0∋(∗4∋& 1 ∋:−&∗+, 0(−%08(−!Λ! ∋&0%∋∋6∋ 2−(∋0(−Θ∋& ,%Σ∋0−),& ∋ .∋0& 2 2.−1−&0(∗+,/5%−6 /( /(,:(.& 2∋ 2(∗+, 6,10−12 &∋12, 6,./,1∋10∋%8&−6, 2∋ /1∋Σ.∋10, ∋&0(07:−6, :,)∋(1.∋10!Λ! 2∋)∋ ,(−∋10( ∋%,(∗+, 2 ∋− (∗.∋108(− 1 %∋.6,., & ∋ϑ∋6∗+,!&08 6,((∋0, , Κ∋ &∋ Ι−(. ∋.<= ∋ ∋ Λ!<= ∋ Λ!<= ∋ Λ!<= Λ ∋ Λ!<= ∋ Λ!

Λ − 0 ! ∀% % ∀# ≅∃ ∗

Page 57: Aula 00 - Orçamento Público

!∀# ∃ % &

∋∀ () ∗ + , ∃ ∀ −−

() ∗ + ,

ΕΑ ∗ ∃ % ∃∀# ∀% % ∃ ∀8 ∀# ∃% ∃ % Α ∀# ∋ ∗ ∗ ∗

ΛΛ − = 45 # ∗ − # # ∋ ∀# ) 5∀% 0 Ε∀# , # Η ∀# ) ∀# ∃∀# 50 Ρ &Σ

ΛΛΛ , 0 45 2−&/,(8 ∃ ∀8 ∀# ∃%

Λ+ , 5 ∃ ! ∃) & ∀#≅∃ ∀# ∃% ) &

+ − < & 45 & ∃∀# 5∀% 0 1 ∃& ∆∃ 9 45 ∗ Ε∀# ∀%

% ∗ Λ ΛΛ +∆ Κ

Η= < 1−&0 2−6−8(−, 2.−1−&0(0−) 9 ? 9 ≅≅= ∋−Κ∋ −1&0−0−( , 1, (−1<= 6,./(∋∋12∋(8 & .∋0& ∋ /(−,(−22∋& 2 2.−1−&0(∗+, −16−12,& 2∋&/∋&& 2∋ 6/−0 /( , ∋ϑ∋(6Υ6−, Ι−116∋−(, &%&∋Κ∋10∋ ∋2−&/,(8 &,%(∋ & 0∋(∗4∋& 1 ∋:−&∗+, 0(−%08(−!<= 6,10∋(8 ∋. 1∋ϑ, 2∋.,1&0(0−), 2 6,./0−%−−22∋ 2/(,:(.∗+, 2,& ,(∗.∋10,& 6,. ,& ,%Σ∋0−),& ∋ .∋0& 6,1&010∋& 1,1∋ϑ, 2∋ ∋0& −&6−&!<= ∋&0%∋∋6∋(8 2∋ Ι,(. (∋:−,1−Θ2 & 2−(∋0(−Θ∋& ,%Σ∋0−),& ∋.∋0& 2 2.−1−&0(∗+, /( & 2∋&/∋&& 2∋ 6/−0 ∋ ,0(& 2∋2∋6,((∋10∋& ∋ /( & (∋0−)& ,& /(,:(.& 2∋ 2(∗+, 6,10−12!<= /,2∋(8 0,(−Θ( (∋−Θ∗+, 2∋ ,/∋(∗+, 2∋ 6(72−0, /(/:.∋10, 2∋ 2∋&/∋&& 6,. /∋&&,!<= 6,./(∋∋12∋(8 , ,(∗.∋10, 2 &∋:(−22∋ &,6− %(1:∋12,0,2& & ∋10−22∋& ∋ ς(:+,& ∋ )−162,& 2 2.−1−&0(∗+, 2−(∋0, −12−(∋0 %∋. 6,., ,& Ι12,& ∋ Ι12∗4∋& −1&0−0Υ2,& ∋ .10−2,&/∋, ,2∋( 5%−6,!

Page 58: Aula 00 - Orçamento Público

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− 5 ∃ % ∗ ! !∃) & ∀# & ∀#

, 5 110 1+, # ! !∀# ∀#

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∆ −

Ε= < :∋10∋ 2∋ ∋Ι∋1&,(− ,102,( ? 9 ≅Α= ∋6,(2, 6,. ∋− 1Ζ ∆!Α≅?Ε∆ , (,Σ∋0, 2∋ ∋− 2, (∗.∋10, %∋&ϑ/−60−)& (∋Ι∋(∋10∋& (∋6∋−0& ∋ 2∋&/∋&& ∋ &/∋6−Ι−6∗4∋& 2,&(,:(.& &/∋6−−& 2∋ (%;, 6&0∋2,& /,( 2,0∗4∋& :,%−& &+,−0∋1& Κ∋ 6,./4∋.<= , (∋0ς(−, 2∋ ∋ϑ∋6∗+, ,(∗.∋108(−!<= , (∋0ς(−, 2∋ )−∗+, 2∋ .∋0& Ι−&6−&!<= /(,/,&0 ,(∗.∋108(−!<= , (∋0ς(−, 2∋ 6,10(,∋ −10∋(1,!<= , /(∋6∋( 2∋ 2−0,(− ∋ϑ0∋(1!

Γ 33 /(,/,&0 ,(∗.∋108(− 1 ,Ε & % 1 & ! ∃ − ∀8 ϑ Α //%

7 % Ε ∀# ∀# Ψ //∗ ∀# Α& ∗ ∗ ∗ Ε Α& . Ε ∀# ) ∗ ∀# Α Ψ /∗ (&. ) ∗ ∀# ∀

1) 5∀

Page 59: Aula 00 - Orçamento Público

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4 33 ! 6:36 ∀% ,2∋( ϑ∋60−), ∋16.−1;(8 , ,2∋( ∋:−&0−), 1,& /(Θ,&∋&0%∋∋6−2,& 1& ,1&0−0−∗4∋& ∋ 1& ∋−& (:Ω1−6& 2,& 1−6Υ/−,&//% ∆ −

, &

Γ ∗ Ρ Σ 5 .∋.∋10, 7/∋1& . ∋.%(∋0∋ 2,& /(−16−/−& /,10,& 2, 6,10∋52, %,(22, ! &∋ Ν,./∋.∋10,2, 1,Ο # Ε ≅ =#

Page 60: Aula 00 - Orçamento Público

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Page 61: Aula 00 - Orçamento Público

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= & ) Ε∀# ΕΑ ∗ % & # /1, /(−1 ! #∃ ∃

0 45 &∀# −9

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0 −9 ! ∀% ∀8 ∀# ∃% 45 # ! ∃ & ∗ ?∃ # Ε ) & 45

0 0 & & > # , 4 9 7 Α # % Ε ∃ Ζ Θ 0 # & ∀# ∀# ∗∀8 ∀# ∃ # ∀# Α Β# ∀# & ∗∀8 Α ≅∃ Β # ∗ Λ 2 & & ∀# ∀% ∗ Η )∀8 .ΛΛ 2 & !∀# Α∗ ! ∀% & ≅∃

0 ∀% %Λ 2 ,(∗.∋10, Ι−&6 ∗ 1 > # ∗ Β# ∀# & ∗∀8 Α

Page 62: Aula 00 - Orçamento Público

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5 ∀ ∗ & ∃ ! # ∗∀8 ! /

5 ) ∀% % & ! ∗ ∃ ∀8 8∃Α ∃∗Α ! ∗ ∃% Α Π Ζ Θ −9

< )∋22 !∀# &∋. 0,(−Θ∗+, ∋:−&0−) ∋&/∋6ΥΙ−6 ∀ ∗ ∃ ∗ ∗∀8 ∗ & 8 Β ∀ ∗ &

0 ) ∀8 & 1 1≅∃ & Η&52∋ Η /(∋)−2Μ16− Η &&−&0Μ16− &,6−

5 ∀ Β# ≅∃ Η & ∋ ∋ ≅ # Η Η Γ [ Γ≅ Γ>Γ

Page 63: Aula 00 - Orçamento Público

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Page 64: Aula 00 - Orçamento Público

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3 −,Γ1, / 0 1 ) (# Λ∗ 1 Λ 2 (# 9 / Λ=1Λ 2 3: 5 ) ! & 6 ! 110 ) ∀# 50 ! 45

: −,Γ1, 2 ? 0 & 2 0=?? 2 3: > %& ∗ ∀# ! −9 ∀% ∗ ∀# ∀ ∀# 110 !∀% 45

6 −,Γ1, / 0 1 ) (# Λ∗ 1 Λ 2 (# 9 / Λ=1Λ 2 3: = 110 ∃) & ∀# & ∗ !

Π −,Γ1, 2 ? Ι % 2 0 & 2 ?∆? / 3: 0 ∗ ! Ψ 8 %∗ ∃ 110 & ∗ ! # & # Γ Γ = = −/5

−,Γ1, 2 0 Ι % 2 0 & 2 −=Ι / 3: − 1 ,Ε & Ι % ∗ &∋ Ε ∀ ) ∀ Α ∗ 1 ,Ε & %& ∀# & ∗ ∀8 ∗ ) Β# 1 Ι % ∗ ≅∃ = ∀# &∋ ∗ & ∋ 110 # & ) ∀# ΕΑ ∗ # % ∀# 110 ∃ # & 50 & ∋

Μ −,Γ1, 2 ? Ι % 2 0 & 2 ?∆? / 3: 4 !∀# Κ & − 7 9Λ90 Κ 36 Ι 5 Α 3 / & Ε∀# ≅ ΕΑ ∗ 0 ) & & ∗ ∀# 50 & % &) # & ∀%

Page 65: Aula 00 - Orçamento Público

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−,Γ1, 2 0 0 & 2 0 & / 0=?? 2 3: 0 ∃∀# 45 50 110 # ∀# Α ∀#

−,Γ1, / 0 0 & 2 0 / ?∆,7Γ 2 3: 5∀ Α ∃∀# !∀%

3 −,Γ1, 2 0 Ι % 2 Ι % 2 −=Ι / 3: − Ι# ) %& ∃∀# ∀% ∃ ∗ % ) ∀% 50 36 − & Ε∀# ∀ Β & ∀% ∀% 36 ∃ &% ) ! ∀% 36

: −,Γ1, 2 ? 0 & 2 0=?? 2 3: 0 !/ ∀# ) ∀ ∗ Ε ∀8 ∀# ∃% ∀%

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Π −,Γ1, / 0 0 & 2 0 / 0=1 2 3: 5 ! Β# ≅∃ # & % ! ∀ ≅∃ ∗ ≅∃

−,Γ1, 2 0 0 & 2 4 / 0=?? 2 3: = ∀∗ & & ) & ∀ Η > #

Page 66: Aula 00 - Orçamento Público

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−,Γ1, 2 0 Ι % 2 −∃ 2 −=Ι / 3: 5 ∀∗ & ∃ ! 1 1 ∋ ∗∀8 ∀# /

−,Γ1, 2 0 Ι % 2 0 & 2 −=Ι / 3: − > # ∃Α Η # )& & Ψ ) ∗ ∀# Α % % ) 50 & ! ∗ Α ∃

3 −,Γ1, 2 0 Ι % 2 Ι % 2 −=Ι / 3: − Ι# ) %& ∃∀# ∀% ∃ ∗ % ) ∀% 50 36 Γ ∃ 50 ∃∗Α & Ι# &% ∗ %/ ∀

3 9−− 2 0 Ι % 2 0 & 2?∆?3/ 3: 0 4 ! 5∀% &∋ Ζ 3Θ Π − ∀# 9 ∃ 0 % ∋ ΕΑ ∃Κ # % ∃ ∀8 ∀# ∃% − Ε % ∀# ≅∃ ∗ 4 % ∃∀# , ∃ % Α ∀# ∋ ∗ ∗ ∗

33 9−− 2 0 Ι % 2 −∃ 2?∆?3/ 3: = − ∀# 9 ) ∗∀8 ! / 0 9 1 ∀# 7 Α Κ 5∀ Γ Γ − 5∀ 9 ]# , 0 ∀# 4 Λ 4 1 4 , 4 ! 5∀%

Page 67: Aula 00 - Orçamento Público

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36 9−− 2 0 2 0 ∀# 241,∆Γ / 3: , ∀# Η 5∀% 0 ∀ ∗ & ∗ ∀0 ∃ Β# & ∀# ∃ ∗ ∗∀8 Α 1 1≅∃ Κ & ∃ > # &− ∗ ∃ ∃% & 4 ∃ ∃ ∀8 & & & 8, ∗ ∃ # ∀% ∗ ∀# ≅∃ ∃ ∀8 ∀# ∗ ∗

3Π 9−− 2 0 2?−,Γ1 / 3: − Π − ∀#9 % ∋ ∀% & ,Ε & 1 1 110 4 ! 5∀% 45 5∀% 0 50 Γ∃ ∗ 0 5 1 1 110 ) & ∋ ∃ ∗ ! ! ∃) & ∀# ≅∃ & ∀# Κ Γ# 4 ! 5∀% 45 5∀ 0 50 5 ) 4 ! 5∀% 45 & 1 & ΕΑ ∗ & & ∀# Α # &− 0 4 ! 5∀% 45 ! 0 ∀# ≅∃

Page 68: Aula 00 - Orçamento Público

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3 9−− 2 0 2 −∃ 271,∆= / 33 0 ! ∃) & ∀# ≅∃ & ∀# #∃ 0 4 ! 5∀% & ∋ Κ 5∀% 0 − 1 1 % & ∋ &4 5∀ Λ& ) Ε∀# ΕΑ ∗ , 1 1 & ∋

3Μ 9−− 2 0 Ι % 2 0 & / ?∆93 / 33 < ! / ∀8 & & ∃) & ∗ Ε Α Α& & ∗ 0 ∀ Κ 4 ! 5∀% − 4 ∆∃ 9 , 5∀ 9

3 9−− 2 0 Ι % 2 0 & /?∆? / 33 , ∀# 1 1 Λ ∃ ∗ ! ! ∃) & ∀# ≅∃ ∗ & ∀# ΛΛ = & ) Ε∀# ΕΑ ∗ % & # 1 1 ! # ∃ ∃ ΛΛΛ 8 ∃ 1 1 ∃ & Η & ∀# ∗ ∀ ∀8

Page 69: Aula 00 - Orçamento Público

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∋∀ () ∗ + , ∃ ∀ −−

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Λ+ 5 & − ∀# # ∃ ϑ 1 1 − = ,% ∗ 0 ΛΛ ΛΛΛΚ ΛΛΛ Λ+− ΛΛ Λ+4 Λ ΛΛΛ, Λ ΛΛ

3 9−− 2 0 Ι % 2 0 & /?∆93 / 33 5 ∀∗ ∗/0 110 ⊥ 1 1 Η 4 ! 5∀% Η 5∀ 0 Κ ,Ε & & Ι % Ε ∗ Β# ∀# & ∗∀8 Α ≅∃ − ∀ & , &4 ∀ Ε Β# & ∀# , ,Ε & & Ι % ∗ Β# ∀# & ∗∀8 Α ≅∃

: 9−− 2 0 2 −∃ 271,∆= / 33 0 − ∀# 9 ∃ 5∀% 0 % ∋ ∀0 5∀ Λ& ∃ ∀8 ∃ 1 1 1& ∋ Γ Κ 5∀ 0 ∀# 4 Λ Λ& ∃ ∀8 ∃ 4 ! 5∀% 1& ∋ Γ − 5∀ ∗ Λ& , , Γ Γ 4 5∀ − − Λ& , , Γ Γ , 5∀ Λ& − ?∗∋ − −

: 9−− 2 0 Ι % 2 −∃ /?∆? / 33 0 ∀% % ∋ ∀ ∗ & ,% ∗ Π − ∀# 9

Page 70: Aula 00 - Orçamento Público

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:3 9−− 2 ? Ι % / 0 & 2 ?∆? 36_ 2 3 1 ∗∀ − ∀# 9 ∀% 0 % 0 ∀# 1≅∃ 9 ΕΑ ∗ Κ % ∀ ∗ − % ∀ ∗ & 4 % ∃ ∀8 ∀# ∃% , % ∃ % Α ∀# ∋ ∗ ∗ ∗

:: 9−− 2 0 / 71,∆Γ 2 3 − ∀# ∀ ∗ ϑ∃ 5∀% 0 50 & 0 Λ > # Β# ∗ ∗∀8 Α > # ≅∃ > # & ∃ # ) & ∀# % & ∀ ∗∋ ∀# ∗ Κ Λ > # Β# Ε ∀8 % ≅ & ∋ ∋ ) ∀# ∃ ∗ ∗∀8 Α ≅∃ ≅∃ > # &− Λ Β# ∗ ∗∀8 Α > # ≅∃

Page 71: Aula 00 - Orçamento Público

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∋∀ () ∗ + , ∃ ∀ −−

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> # &4 Λ > # Β# ∗ ∗∀8 Α > # Β# Ε ∀8 % ≅ & ∋ ∋ ∃ ∗ ∗∀8 Α ≅∃ ≅∃ > # &, Λ > # ≅∃ > # & ∃ # ) & ∀# % & ∀ ∗∋ ∀# ∗

:6 9−− 2 0 Ι % / 0 & 2 ?∆? 6_ 2 3 − ∀# 5∀ 1≅∃ Κ ∗ & ∃ ΕΛ 0 5∀% 0 ∀ ∗ ∀ ∀ & > #ΛΛ 0 ∀ ! !∀# ) ∀8 ∃) & ∗ ) & ∃/ & ΛΛΛ 0 4 ! 5∀% % ∀# ≅∃ Λ+ 0 4 ! 5∀% ∗ ∃∀# ∀ ∗ %/ Η ! ∃) & ∀# ≅∃ ∃ 1 1 + 5 1 1 ! & / ∀8 & & Η !∀# ∃) & ∗ Ε Α ,# Γ57,=?,0 ΛΛ ΛΛΛ Λ+Κ Λ +− Λ ΛΛ Λ+ +4 Λ ΛΛΛ, ΛΛ ΛΛΛ Λ+ +

:Π 9−− 2 0 Γ∃ − / ?−,∆5 2 3 − ∗ ∀8 & ) ∀& − ∀# ∆∃ 9 − Θ 3Λ 5 1 1 Λ& &% ∃ ! ∃) & ∀# ≅∃ ∗ ∗ !

Page 72: Aula 00 - Orçamento Público

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ΛΛ 0 5∀% 0 % ∃ ∀8 ∀# ∃% & ΕΑ ∗ ΛΛΛ 0 4 ! 5∀% ∃ ∀8 ∃ Α ∀# ∋ ∗ ∗ ∗Λ+ 5 1 1 & ∋ / −∗ 1 ,Ε & ,% ∗ 01,=0Γ 0 Λ ΛΛΚ Λ ΛΛΛ− ΛΛ ΛΛΛ4 ΛΛ Λ+, ΛΛΛ Λ+

: 9−− 2 ? Ι % / 0 & 2 ?∆? 6_ 2 3 − ∀#Η Α 5∀ 1≅∃ − ∀# 9 ∗ & ∃ ΕΛ 0 5∀% 0 ∋ ∀ ∗ ∗ & ΛΛ 5 ∀ Η ∀# & ∋ ≅ & ∋ ∋ ΛΛΛ 0 4 ! 5∀% 45 ! 110 ∃∀# 5∀ ( > # % & Λ+ 0 ∗ 110 ∃ ∃) & 1 ,Ε & 1 & ∃ ∀# + − ∃ 45 1 ,Ε & ∃ 1 1 110 ∀# 7 Β# ∀% 1 & Ι % ,# Γ57,=?,0 Λ ΛΛ ΛΛΛ +Κ ΛΛ ΛΛΛ +− Λ ΛΛΛ Λ+4 ΛΛ Λ+ +, Λ ΛΛ ΛΛΛ Λ+

:Μ 9−− 2 0 Ι % / −∃ 2 ?∆9 _ 2 3 5 ) ∃ % ∗ ! ! ∃) & 0 ∀# 1≅∃ ∀# /0 4 ! 5∀% Κ 5∀% 0 − 5∀ 9

Page 73: Aula 00 - Orçamento Público

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: 9−− 2 0 Ι % / 0 & 2 ?∆,∆= 2 3 4 − ∀# 9 ∀ 8 5∀( > # #0 5∀ 9 Γ Γ Λ& , , 9 Κ 5∀ 7% 9 Γ 1 1 110− 5∀ 9 1 1 5∀% 0 4 4 ! 5∀% 5∀ 9 Λ& , , 9 , 5∀% 0 5∀ 9

6 9−− 2 ? − ,Ε / ?−710 2 3 Γ∃ ∀ ∗ 0 & ! ∗ ∃ ∀8 8 ∃Α ∃∗Α !∗ ∃% Α ∃) Κ ΕΑ ∗ ∃ # ∃) − ∀# ∃∀# ∀% ∃) ! ∀% 4 ! ∃) & ∀# ≅∃ ∗ & ∀# # & ! ∀% , ∃) & ∗ − Τ ⊥ ∆∃ 9

6 9−− 2 1 − 2 ?−,0 2 3 Ν ∃ ∗ ! ! ∃) & ∀#≅∃ ∗ & ∀# % 0 ∀% Κ ! ∀%

Page 74: Aula 00 - Orçamento Público

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63 9−− 2 0−,?Λ / ?−,07 2 3 Γ∃ ∗ ∀ ≅∃ − ∀# 9 Λ 0 5∀% 0 50 % 1 1 110 4 ! 5∀% 45ΛΛ 0 ! ∃) & ∀# ≅∃ & & ∃ 110ΛΛΛ 0 ∀# ≅∃ Α & ∃ 50Λ+ 0 Α Ψ /∗ ∃ & Α & ∃ 45,% 01,=0Γ 0 ΛΚ Λ ΛΛ− ΛΛ4 ΛΛ ΛΛΛ Λ+, ΛΛΛ Λ+

6: 9−− 2 0 −,/ ?−,07 2 3 0 ∀% & ∀0 1 ,Ε & Κ 1 ,Ε & Ι % − Β# ∀# Ε ∀ Γ Γ 4 Β# ∀# Ε ∀ ∗∀8 Α 1 1≅∃ , & > # &

66 9−− / , 0 5∀ 9 1∃ / 1∗ Γ1 /3 = − ∀# 9 ) & ∃ ! & ∀# 0 45 ⊥ 4 ! 5∀% Κ 0Ε 7 9 − 50 ⊥ 5∀% 0 4 0Ε ∆ 9 , 110 ⊥ 1 1

6Π 9−− / 0 Ι % 2 0 , ! / ?∆?/ Τ ∆ #/3 0− ∀# 9 Α 9 ∀ 1≅∃ ∀# ∀ &∋ & 1 ,Ε & ∃ #

Page 75: Aula 00 - Orçamento Público

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Π: 9−− 2 0 Ι % / 0 & 2 ?∆9 _ 2 3 0 5∀% 0 / 50

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ΠΠ 9−− 2 0 / 71,∆Γ 2 3 − ∗ ∀8 ∀# 5∀ 1≅∃ Κ Λ 0 5∀% 0 % ∀ ∗ ∀ & , & ∀ ΛΛ 0 4 ! 5∀% ∗ ∃∀# ∀ ∗ %/ Η ! ∃) & ∀# ≅∃ ∃ ΛΛΛ 5 1 1 ! & / ∀8 & & Η !∀# ∃) & ∗ Ε Α Λ+ 0 5∀ 0 ! !∀# ) ∀8 ∃) & ∗ ) & ∃/ &

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Π 9−− / 0 − ,Ε 2 5∀ 9 ∀ / ?−,01 233 −∗ Π − ∀# 9 Υ αβ ∃ % ∗ ! αβ ∃) & ∀# ≅∃ ∗ & ∀# Υ ) Α ∃% & ∗ ∀# ∃) & & ∋ # = ∀% % 4 ! 5∀% ∃ 5∀ 0 1 1 1 4& & = 1 0 ∀# −

ΠΜ 9−− / 0 Ι % 2 − 2 ?∆9_ ∆ # 2 3 − − 3 ∀# & ∀# ΕΑ ∗ % 5∀% ) & 4 ! 5∀% ∃ ) & 1 1 ! # & ∗ )& 1 1 4 ! 5∀% 5∀ Λ& ) ∗ − ) & 1 1 ∗ ∗ ∗ Ε∀#

Π 9−− 2 0 Ι % 2 0 & / ?∆? / 33 − ∀# Η 4 ! 5∀% ⊥ 45 ∗ & Λ > ∗∀8 ∃% 45 ∃ Α ∀# ∋ ∗ ∗ ∗ΛΛ = 45 # ∗ ∗ ∀8 # ∋ ∀# ) 5∀% 0 Ε∀# # & Η ∀#

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