Entenda o que é Fundo de Participação dos Municípios e os efeitos da crise econômica em Araripina

* Renan Bihum

O Fundo de Participação dos Municípios (FPM) é uma transferência constitucional (art.159, inciso I, alínea “b” e “d”) feita pela União aos Municípios. Corresponde mensalmente a 22,5%, nos meses de janeiro a novembro, e a 23,5%, no mês de dezembro, da arrecadação do Imposto de Renda (IR) e do Imposto sobre Produtos Industrializados (IPI).

Do valor arrecadado, conforme preceitua a Constituição Federal, 10%  dos recursos pertencem às capitais, enquanto os demais municípios absolvem 86,4%,  e a quantia referente a 3,6%  é destinada para o Fundo de Reserva distribuído entre os municípios do interior com mais de 142 mil e 633 habitantes.

Os recursos são distribuídos aos municípios conforme o número de habitantes, para cada município existe um coeficiente individual, o cálculo de distribuição do FPM é realizado com base nas estimativas, realizadas anualmente, pelo Instituto Brasileiro de Geografia e Estatística (IBGE).

O IBGE é o órgão responsável pela realização do Censo Demográfico, divulga estatística populacional dos Municípios, e o Tribunal de Contas da União com base nessa estatística, publica no Diário Oficial da União (DOU) os coeficientes dos Municípios. A última estimativa de população para os municípios brasileiros foi publicada em 29 de agosto de 2008, com data de referência em 1º de julho de 2008.

Com essa estimativa, o Município de Araripina passou a ter uma população de 79 mil e 104 habitantes com um coeficiente de repasse do FPM de 2,6. Estes recursos são transferidos para os municípios nos dias 10, 20 e 30 de cada mês.

Em decorrência da crise econômica mundial, os municípios tiveram uma redução no repasse do FPM, no primeiro trimestre do ano. Os números da arrecadação tributária do Governo Federal divulgados pela Receita Federal mostraram que o Imposto de Renda (IR), o Imposto sobre Produtos Industrializados (IPI) e a Contribuição de Intervenção no Domínio Econômico (Cide), principais tributos federais compartilhados com Estados e municípios, tiveram uma queda real de 11,2% no primeiro trimestre, comparado a igual período de 2008.

Constatamos que nesse mesmo período, apesar da crise econômica ter afetado diretamente a arrecadação tributária do País, o Município de Araripina não teve nenhuma perca significativa no coeficiente de repasse do FPM, quando comparado ao primeiro trimestre do ano de 2008.

O Município de Araripina no primeiro trimestre recebeu a título de Fundo de Participação dos Municípios, a quantia de R$ 4.823.954,99* (quatro milhões, oitocentos e vinte e três mil, novecentos e cinqüenta e quatro reais e noventa e nove centavos), podemos constatar, desta forma, que os cofres municipais ainda não foram afetados com a crise mundial, quando comparado com os repasses do mesmo período no ano anterior, a redução foi de apenas R$ 122.573,25 (cento e vinte e dois mil, quinhentos e setenta e três reais e vinte e cinco centavos), ou seja, aproximadamente 2,5% (dois inteiros e cinco décimos por cento) do repasse.

No entanto, as expectativas não são otimistas e a tendência é que o Município seja afetado com a crise econômica. Diante destas premissas, o Prefeito Municipal terá que adotar uma política de contenção de gastos, entre elas, suspensão de contratação de pessoal e de serviços que não sejam de urgência.

* www13.bb.com.br/appbb/portal/gov/ep/srv/daf/index.jsp.

* Renan Bihum é advogado.

Participe da discussão

5 comentários

  1. excelente o artigo do Renan Bihum, além de ser uma informação muito importante, é esclarecedora e está em grande evidência no meio dos administradores públicos. Uma vez que, do FPM deriva as maiores ações dos prefeitos municipais.

    Parabenizo o autor da matéria.

  2. Será sempre bem vinda informações voltadas ao interesse público, principalmente voltada à cidade de Araripina.

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  5. Excelente a matéria e de interesse público. Parabenizo o articulista. Permissa venia, só discordo do autor num ponto: se os recursos do FPM e de outros fundos constitucionais que forem destinados aos municípios forem bem administrados e aplicados, as obras aparecerão e os administradores públicos serão louvados e aplaudidos pela população. Caso contrário, arrecadação de recursos com má aplicação do dinheiro do erário deixarão as populações das cidades mal administradas frustradas e furiosas. Afora isso, a matéria é excelente.

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