Enunciado
abOab abEabsabtababdaboab abAablabfabab ab,ab ababoab abfabiabnabablab abdaboab absabeabgabuabnabdaboab abbabiabmabeabsabtaboabbabrabeab abdabeab abuabmab abdabeabtabeaboabbabrabmabiabnababdaboab abeabxabeaboabbabrabcababbabiabcababbabiaboab abfabiabnababnabcababbabeabiaboabbabraboab,ab abpabuabbabeaboabbabrabcababbabeabbabeabuab abqabuabeab abab aboabbabrabeabablabiabzababcababbaboab abdabab aboabbabrabeabcabeabbababbabeabiabtabab abpabuabbaboabdabeab aboabbabrabiabab abnababoab abcababbaboabmabpabuabbaboabbabrabtababoabbabrab aboab abcababbabuabmabpabuabbaboabbabrabiabmabeabnabtaboab abdababsab abmabeabtababsab abdabeab aboabbabrabeabsabuablabtababdaboab abpabuabbaboabbabrabiabmababoabbabrabiaboab abeabsabtababbabeablabeabcababbabiabdababsab abnaboab abAabnabeabxaboab abdabeab abDabeabtababsab abFabiabsabcababbabiabsab.ab abEabmab aboabbabrababzababoab abdabiabsabsaboab,ab aboab abPaboabdabeaboabbabrab abEabxabeabcababbabuabtabiabvaboab abtabeabvabeab abdabeab aboabbabrabeabablabiabzababoabbabrab,ab abnaboabsab abtaboabbabrabiabnabtabab abdabiababsab absabuabbabsabeabqabuabeabnabtabeabsab,ab ablabiabmabiabtababcababbaboab abdabeab abeabmabpabuabbabeabnabhababbaboab abeab abmaboabvabiabmabeabnabtababcababbaboab abfabiabnababnabcababbabeabiaboabbabrabab.ab abDabiababnabtabeab abdabeabsabsabeab abcababbabeabnababoabbabrabiaboab,ab ababsabsabiabnabablabeab abab aboabpabuabbabcababbaboab abqabuabeab ababpabuabbaboabbabrabeabsabeabnabtabab,ab abcababbaboabbabraboabbabrabeabtababmabeabnabtabeab,ab abab abdabeabsabpabuabbabeabsabab abqabuabeab abpabuabbaboabdabeaboabbabrabiabab absabeaboabbabrab aboabbaboabbabjabeabtaboab abdabeab abtabablab ablabiabmabiabtababcababbaboab abdabeab abeabmabpabuabbabeabnabhababbaboab.ab
Alternativas
- A.abAab abdabeabsabpabuabbabeabsabab abqabuabeab abcababbaboabnabsabtabiabtabuabab aboabbaboabbabrabiabgababcababbaboab ablabeabgabablab abdaboab abeabnabtabeab abeabsabtababdabuabablab.ab
- B.abAab abdabeabsabpabuabbabeabsabab abcababbaboabmab aboab abpabuabbababgababmabeabnabtaboab abdaboab absabeaboabbabrabvabiabcababbaboab abdabab abdabiabvabiabdabab abeabsabtababdabuabablab.ab
- C.abAab abdabeabsabpabuabbabeabsabab abcababbaboabmab abdabeabsabeabnabvaboablabvabiabmabeabnabtaboab abcababbabiabeabnabtabiabfabiabcababbaboab abcababbabuabsabtabeababdabab abpabuabbaboabbabrab abfabuabnabdaboab abcababbaboabbabrabiababdaboab abpabuabbababoabbabrabab abtabablab abfabiabnabablabiabdababdabeab.ab
- D.abAab abdabeabsabpabuabbabeabsabab abcababbaboabmab ababqabuabiabsabiabcababbaboab abdabeab abmababtabeaboabbabrabiabablab abdabeab abcababbaboabnabsabuabmaboab abpabuabbababoabbabrabab absabeabtaboabbabrabeabsab ababdabmabiabnabiabsabtaboabbabrababtabiabvaboabsab abdaboab abPaboabdabeaboabbabrab abEabxabeabcababbabuabtabiabvaboab.ab ab4ab5ab aboab abEabXabAabMabEab abDabOab abOabRabDabEabMab abUabNabIabFabIabCabAabDabOab abTabiabpabuabbaboab abBaboabbabrababnabcababbab ab–ab abPabáabgabiabnabab ab9ab
Gabarito: alternativa correta destacada.
Comentario
Por que as demais estão erradas:
A alternativa A está incorreta porque as despesas que constituem obrigação constitucional ou legal do ente são expressamente protegidas contra a limitação de empenho, conforme o Art. 9º, § 2º, da LRF.
B alternativa B está incorreta porque o pagamento do serviço da dívida pública é expressamente excluído de limitação de empenho pelo Art. 9º, § 2º, da LRF, visando preservar a credibilidade financeira do ente.
C alternativa C está incorreta porque as despesas com desenvolvimento científico custeadas por fundos específicos possuem amparo e vinculação constitucional (Art. 218, § 5º, da CF/88), o que impede sua limitação discricionária.