{"id":37396,"date":"2026-05-26T08:11:44","date_gmt":"2026-05-26T11:11:44","guid":{"rendered":"https:\/\/www.ce.gov.br\/sefaz\/?page_id=37396"},"modified":"2026-05-29T15:19:05","modified_gmt":"2026-05-29T18:19:05","slug":"lei-de-responsabilidade-fiscal-lrf","status":"publish","type":"page","link":"https:\/\/www.ce.gov.br\/sefaz\/lei-de-responsabilidade-fiscal-lrf\/","title":{"rendered":"Lei de Responsabilidade Fiscal (LRF)"},"content":{"rendered":"<div class=\"ckc-card-mer-front\">\n    <div class=\"ckc-card-mer-container\">\n                \n                    <h2 class=\"ckc-card-mer-title\">\n                Lei de Responsabilidade Fiscal \u2013 LRF            <\/h2>\n        \n                    <div class=\"ckc-card-mer-folders\">\n                                    <div class=\"ckc-mer-folder-item\" data-folder-id=\"1779793948683\">\n                        <button class=\"ckc-mer-folder-toggle\" type=\"button\" aria-expanded=\"false\">\n                            <span 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href=\"https:\/\/www.ce.gov.br\/sefaz\/wp-content\/uploads\/sites\/46\/2026\/05\/RREO-2026-2oB-Anexo-3-Receita-Corrente-Liquida.ass_.pdf\" target=\"_blank\" rel=\"noopener noreferrer\" title=\"RREO 2026 2\u00baB - Anexo 3 - Receita Corrente Liquida.ass\">\n                                                            <span class=\"ckc-mer-file-icon material-symbols-outlined\">article<\/span>\n                                                            <span class=\"ckc-mer-file-name\">RREO 2026 2\u00baB &#8211; Anexo 3 &#8211; Receita Corrente Liquida.ass<\/span>\n                                                        <\/a>\n                                                    <\/div>\n                                                                                                        <div class=\"ckc-mer-file-item\">\n                                                        <a href=\"https:\/\/www.ce.gov.br\/sefaz\/wp-content\/uploads\/sites\/46\/2026\/05\/Anexo-4-RREO-Previdenciarias-MB.ass_.pdf\" target=\"_blank\" rel=\"noopener noreferrer\" title=\"Anexo 4 - RREO - Previdenciarias MB.ass\">\n                                                            <span class=\"ckc-mer-file-icon material-symbols-outlined\">article<\/span>\n                                                            <span class=\"ckc-mer-file-name\">Anexo 4 &#8211; RREO &#8211; Previdenciarias MB.ass<\/span>\n                                                        <\/a>\n                                                    <\/div>\n                                                                                                        <div class=\"ckc-mer-file-item\">\n                                                        <a href=\"https:\/\/www.ce.gov.br\/sefaz\/wp-content\/uploads\/sites\/46\/2026\/05\/RREO-2026-2oB-Anexo-6-Resultado-Primario-Nominal.ass_.pdf\" target=\"_blank\" 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class=\"ckc-mer-file-item\">\n                                                        <a href=\"https:\/\/www.ce.gov.br\/sefaz\/wp-content\/uploads\/sites\/46\/2026\/05\/RREO-2026-2oB-Anexo-13-Despesas-PPP.ass_.pdf\" target=\"_blank\" rel=\"noopener noreferrer\" title=\"RREO 2026 2\u00baB - Anexo 13 - Despesas PPP.ass\">\n                                                            <span class=\"ckc-mer-file-icon material-symbols-outlined\">article<\/span>\n                                                            <span class=\"ckc-mer-file-name\">RREO 2026 2\u00baB &#8211; Anexo 13 &#8211; Despesas PPP.ass<\/span>\n                                                        <\/a>\n                                                    <\/div>\n                                                                                                        <div class=\"ckc-mer-file-item\">\n                                                        <a href=\"https:\/\/www.ce.gov.br\/sefaz\/wp-content\/uploads\/sites\/46\/2026\/05\/RREO-2026-2oB-Anexo-14-Resumido.ass_.pdf\" target=\"_blank\" rel=\"noopener noreferrer\" title=\"RREO 2026 2\u00baB - Anexo 14 - Resumido.ass\">\n                                                            <span class=\"ckc-mer-file-icon material-symbols-outlined\">article<\/span>\n                                                            <span class=\"ckc-mer-file-name\">RREO 2026 2\u00baB &#8211; Anexo 14 &#8211; Resumido.ass<\/span>\n                                                        <\/a>\n                                                    <\/div>\n                                                                                            <\/div>\n                                    <\/div>\n                                                                        <div class=\"ckc-mer-subfolder-item\" data-subfolder-id=\"1780066373022\">\n                                        <button 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target=\"_blank\" rel=\"noopener noreferrer\" title=\"Anexo 1 - RREO - Balanc\u0327o Orc\u0327amenta\u0301rio ASS (1) (1)\">\n                                                            <span class=\"ckc-mer-file-icon material-symbols-outlined\">article<\/span>\n                                                            <span class=\"ckc-mer-file-name\">Anexo 1 &#8211; RREO &#8211; Balanc\u0327o Orc\u0327amenta\u0301rio ASS (1) (1)<\/span>\n                                                        <\/a>\n                                                    <\/div>\n                                                                                                        <div class=\"ckc-mer-file-item\">\n                                                        <a href=\"https:\/\/www.ce.gov.br\/sefaz\/wp-content\/uploads\/sites\/46\/2018\/12\/Anexo-2-RREO-Funcao-Subfuncao-ASS-1-1.pdf\" target=\"_blank\" rel=\"noopener noreferrer\" title=\"Anexo 2 - RREO - Func\u0327a\u0303o Subfunc\u0327ao ASS (1) (1)\">\n                                                            <span class=\"ckc-mer-file-icon material-symbols-outlined\">article<\/span>\n                                                            <span class=\"ckc-mer-file-name\">Anexo 2 &#8211; RREO &#8211; Func\u0327a\u0303o Subfunc\u0327ao ASS (1) (1)<\/span>\n                                                        <\/a>\n                                                    <\/div>\n                                                                                                        <div class=\"ckc-mer-file-item\">\n                                                        <a href=\"https:\/\/www.ce.gov.br\/sefaz\/wp-content\/uploads\/sites\/46\/2018\/12\/Anexo-3-RREO-Receita-Corrente-Liquida-ASS-1-1.pdf\" target=\"_blank\" rel=\"noopener noreferrer\" title=\"Anexo 3 - RREO - Receita Corrente Liquida ASS (1) (1)\">\n                                                            <span class=\"ckc-mer-file-icon material-symbols-outlined\">article<\/span>\n                                                            <span class=\"ckc-mer-file-name\">Anexo 3 &#8211; RREO &#8211; Receita Corrente Liquida ASS (1) (1)<\/span>\n                                                        <\/a>\n                                                    <\/div>\n                                                                                                        <div class=\"ckc-mer-file-item\">\n                                                        <a href=\"https:\/\/www.ce.gov.br\/sefaz\/wp-content\/uploads\/sites\/46\/2018\/12\/Anexo-4-RREO-Previdenciarias-ASS-1-1-1.pdf\" target=\"_blank\" rel=\"noopener noreferrer\" title=\"Anexo 4 - RREO - Previdenciarias ASS (1) (1) (1)\">\n                                                            <span class=\"ckc-mer-file-icon material-symbols-outlined\">article<\/span>\n                                                            <span class=\"ckc-mer-file-name\">Anexo 4 &#8211; RREO &#8211; Previdenciarias ASS (1) (1) (1)<\/span>\n                                                        <\/a>\n                                                    <\/div>\n                                                                                                        <div class=\"ckc-mer-file-item\">\n                                                        <a href=\"https:\/\/www.ce.gov.br\/sefaz\/wp-content\/uploads\/sites\/46\/2018\/12\/Anexo-6-RREO-Resultado-Primario-Nominal-ASS-1-1-1.pdf\" target=\"_blank\" rel=\"noopener noreferrer\" title=\"Anexo 6 - RREO - Resultado Primario Nominal ASS (1) (1) (1)\">\n                                                            <span class=\"ckc-mer-file-icon material-symbols-outlined\">article<\/span>\n                                                            <span class=\"ckc-mer-file-name\">Anexo 6 &#8211; RREO &#8211; Resultado Primario Nominal ASS (1) (1) (1)<\/span>\n              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href=\"https:\/\/www.ce.gov.br\/sefaz\/wp-content\/uploads\/sites\/46\/2018\/12\/Anexo-7-RREO-Restos-a-Pagar-ASS-1-1.pdf\" target=\"_blank\" rel=\"noopener noreferrer\" title=\"Anexo 7 - RREO - Restos a Pagar ASS (1) (1)\">\n                                                            <span class=\"ckc-mer-file-icon material-symbols-outlined\">article<\/span>\n                                                            <span class=\"ckc-mer-file-name\">Anexo 7 &#8211; RREO &#8211; Restos a Pagar ASS (1) (1)<\/span>\n                                                        <\/a>\n                                                    <\/div>\n                                                                                                        <div class=\"ckc-mer-file-item\">\n                                                        <a href=\"https:\/\/www.ce.gov.br\/sefaz\/wp-content\/uploads\/sites\/46\/2018\/12\/Anexo-8-RREO-Educacao-ASS-1-1-1.pdf\" target=\"_blank\" rel=\"noopener noreferrer\" title=\"Anexo 8 - RREO - Educacao ASS (1) (1) (1)\">\n                                                            <span class=\"ckc-mer-file-icon material-symbols-outlined\">article<\/span>\n                                                            <span class=\"ckc-mer-file-name\">Anexo 8 &#8211; RREO &#8211; Educacao ASS (1) (1) (1)<\/span>\n                                                        <\/a>\n                                                    <\/div>\n                                                                                                        <div class=\"ckc-mer-file-item\">\n                                                        <a href=\"https:\/\/www.ce.gov.br\/sefaz\/wp-content\/uploads\/sites\/46\/2018\/12\/Anexo-8-RREO-Educacao-Precatorios-ASS-1-1-1.pdf\" target=\"_blank\" rel=\"noopener noreferrer\" title=\"Anexo 8 - RREO - Educacao Precatorios ASS (1) (1) (1)\">\n                                                            <span class=\"ckc-mer-file-icon material-symbols-outlined\">article<\/span>\n                                                            <span class=\"ckc-mer-file-name\">Anexo 8 &#8211; RREO &#8211; Educacao Precatorios ASS (1) (1) (1)<\/span>\n                                                        <\/a>\n                                                    <\/div>\n                                                                                                        <div class=\"ckc-mer-file-item\">\n                                                        <a href=\"https:\/\/www.ce.gov.br\/sefaz\/wp-content\/uploads\/sites\/46\/2018\/12\/Anexo-12-RREO-Saude-ASS.pdf\" target=\"_blank\" rel=\"noopener noreferrer\" title=\"Anexo 12 - RREO - Saude ASS\">\n                                                            <span class=\"ckc-mer-file-icon material-symbols-outlined\">article<\/span>\n                                                            <span class=\"ckc-mer-file-name\">Anexo 12 &#8211; RREO &#8211; Saude ASS<\/span>\n                                                        <\/a>\n                                                    <\/div>\n                                                                                                        <div class=\"ckc-mer-file-item\">\n                                                        <a href=\"https:\/\/www.ce.gov.br\/sefaz\/wp-content\/uploads\/sites\/46\/2018\/12\/Anexo-13-RREO-Despesas-PPP-ASS-1.pdf\" target=\"_blank\" rel=\"noopener noreferrer\" title=\"Anexo 13 - RREO - Despesas PPP ASS (1)\">\n                                                            <span class=\"ckc-mer-file-icon material-symbols-outlined\">article<\/span>\n                                                            <span class=\"ckc-mer-file-name\">Anexo 13 &#8211; RREO &#8211; Despesas PPP ASS (1)<\/span>\n                                                        <\/a>\n                                                    <\/div>\n                                                                                            <\/div>\n                                    <\/div>\n                                                            <\/div>\n                    <\/div>\n                            <\/div>\n            <\/div>\n<\/div>\n\n\n\n<p>Para arquivos dos anos anteriores acesse atrav\u00e9s do bot\u00e3o abaixo:<\/p>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/www.ce.gov.br\/sefaz\/download\/lei-de-responsabilidade-fiscal-lrf\/#\">Lei de Responsabilidade Fiscal \u2013 LRF<br>Anos anteriores<\/a><\/div>\n<\/div>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Para arquivos dos anos anteriores acesse atrav\u00e9s do bot\u00e3o abaixo:<\/p>\n","protected":false},"author":66,"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-37396","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Lei de Responsabilidade Fiscal (LRF) - 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:\/\/www.ce.gov.br\/sefaz\/lei-de-responsabilidade-fiscal-lrf\/\" \/>\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 (LRF) - SEFAZ\" \/>\n<meta property=\"og:description\" content=\"Para arquivos dos anos 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