Norma nº 74/2006

Altera os coeficientes individuais de participação para as capitais e municípios integrantes da Reserva instituída pelo Decreto-lei nº1881, de 27 de agosto de 1981, nos recursos previstos no art. 159, inciso I, alínea b, da Constituição Federal, aprovados pela Decisão Normativa - TCU nº 72, de 13 de dezembro de 2005.

 O TRIBUNAL DE CONTAS DA UNIÃO, no uso da atribuição que lhe confere o art. 161, parágrafo único, da Constituição Federal e o art. 1º, inciso VI, da Lei 8.443, de 16 de julho de 1992, considerando a aplicação da Súmula 145 desta Corte, e tendo em vista o disposto no art. 159, inciso I, alínea b, da Constituição Federal, nos arts. 88 a 92 da Lei 5.172, de 25 de outubro de 1966 (Código Tributário Nacional), no Decreto-Lei 1.881, de 27 de agosto de 1981; e nas Leis Complementares 62, de 28 de dezembro de 1989, e 91, de 22 de dezembro de 1997, com as alterações introduzidas pela Lei Complementar 106, de 23 de março de 2001, bem assim o que consta no processo 015.721/2005-6, resolve:Art. 1º - Ficam alterados, na forma dos Anexos I e II desta Decisão Normativa, os Anexos V e VI, respectivamente, da Decisão Normativa - TCU 72, de 13 de dezembro de 2005.Art. 2º - Esta Decisão Normativa entra em vigor na data de sua publicação.ADYLSON MOTTAPresidenteDECISÃO NORMATIVA Nº 74/2006ANEXO IALTERA ANEXO VAPROVADO PELA DECISÃO NORMATIVA Nº 72/2005-TCU                   FPM - CAPITAIS - Cálculo dos CoeficientesExercício - 2006Redutor: 80%CódigoUFCapital CIFPM-Capitais 1997 - DN 14/96 População Fator popula-ção Renda per capita 2003 (R$ ) Fator renda per capitaCIFPM-Capitais apurado (art. 91, § 1º do CTN)Cálculos do FPM - Capitais consoante LC 91/97Ganho adicionalCIFPM-Capitais Prelimi-NarAjusteParcela a redistribuirCIFPM-Capitais final p/ 2006Participação relativa no total 280030SEARACAJU 2,80498.6192,006.1551,402,80 2,80 0,1546032,9546032,340280%150140PABELÉM 6,401.405.8713,504.3672,007,00 7,00 0,3865087,3865085,850699%310620MGBELO HORIZONTE 6,002.375.3295,007.7091,206,00 6,00 0,3312926,3312925,014885%140010RRBOA VISTA (1) 2,40242.1792,004.5692,005,00 5,00 0,2760775,2760774,179071%530010DFBRASÍLIA(*)3,502.333.1085,0016.9200,502,501,03,500,20 2,7000002,138614%500270MSCAMPO GRANDE(*)2,40749.7682,008.6341,002,000,42,400,08 2,0800001,647525%510340MTCUIABÁ(*)2,80533.8002,008.3911,002,000,82,800,16 2,1600001,710891%410690PRCURITIBA 4,001.757.9044,509.8910,904,05 4,05 0,2236224,2736223,385047%420540SCFLORIANÓPOLIS(*)1,80396.7782,0010.9490,801,600,21,800,04 1,6400001,299010%230440CEFORTALEZA 12,502.374.9445,003.6182,5012,50 12,50 0,69019213,19019210,447677%520870GOGOIÂNIA(*)4,201.201.0063,006.8251,203,600,64,200,12 3,7200002,946535%250750PBJOÃO PESSOA 5,00660.7982,003.8722,505,00 5,00 0,2760775,2760774,179071%160030APMACAPÁ 3,20355.4082,005.5841,603,20 3,20 0,1766893,3766892,674605%270430ALMACEIÓ 5,00903.4632,503.5052,506,25 6,25 0,3450966,5950965,223838%130260AMMANAUS 2,701.644.6904,009.1001,004,00 4,00 0,2208614,2208613,343257%240810RNNATAL 3,60778.0402,004.6881,803,60 3,60 0,1987753,7987753,008931%172100TOPALMAS 5,00208.1652,003.3462,505,00 5,00 0,2760775,2760774,179071%431490RSPORTO ALEGRE(*)3,201.428.6963,5012.0710,702,450,83,200,15 2,6000002,059406%110020ROPORTO VELHO 2,40373.9172,005.7431,603,20 3,20 0,1766893,3766892,674605%261160PERECIFE(*)8,001.503.2883,505.1321,605,602,48,000,48 6,0800004,815842%120040ACRIO BRANCO 3,60305.7312,004.3382,004,00 4,00 0,2208614,2208613,343257%330455RJRIO DE JANEIRO(*)4,006.094.1835,0012.6710,703,500,54,000,10 3,6000002,851485%292740BASALVADOR 8,002.673.5605,005.4021,608,00 8,00 0,4417238,4417236,686513%211130MASÃO LUÍS 6,25978.8242,502.3542,506,25 6,25 0,3450966,5950965,223838%355030SPSÃO PAULO 3,0010.927.9855,0012.6190,703,50 3,50 0,1932543,6932542,925350%221100PITERESINA 5,00788.7732,002.4852,505,00 5,00 0,2760775,2760774,179071%320530ESVITÓRIA 2,00313.3122,008.7921,002,00 2,00 0,1104312,1104311,671628%  B R A S I L    8.694          T O T A L  43.808.139   119,606,65126,251,335,320000126,250000100,000000%Legenda:  I - FPM - Fundo De Participação Dos Municípios CIFPM-Cap. - Coeficiente individual do FPM - Capitais     DN - Decisão Normativa TCU  LC - Lei Complementar        (*) Município amparado (sujeito a redutor financeiro)          (1) CIFPM-Capitais apurado p/ 2006 advindo de Decisão Judicial, Processo 2005.42.00.002547-7, 1ª Vara Federal, Seção Judiciária de RoraimaANEXO IIALTERA ANEXO VIAPROVADO PELA DECISÃO NORMATIVA Nº 72 /2005-TCUFPM - RESERVA - Cálculo dos CoeficientesExercicio - 2006Redutor: 80% Código  UF Município CIFPM-Reserva 1997 - DN 14/96 População Fator popula-ção Renda per capita 2003 (R$ ) Fator renda per capitaCIFPM-Reserva apurado (art. 3º, DL 1881/81)Cálculos do FPM ¿ Reserva consoante LC 91/97Ganho adicionalCIFPM-Reserva preliminar p/ 2006AjusteParcela a redistribuirCIFPM-Reserva final p/ 2006Participação relativa no total da Reserva270030 ALArapiraca(1)5,00 199.964 2,03.5052,55,0 5,0 0,5255225,5255221,642545%290570 BACamaçari(1)0,00 191.855 2,05.4021,63,2 3,2 0,3363343,5363341,051229%291080 BAFeira de Santana(1)2,80 527.625 2,05.4021,63,2 3,2 0,3363343,5363341,051229%291360 BAIlhéus(1)2,80 221.110 2,05.4021,63,2 3,2 0,3363343,5363341,051229%291480 BAItabuna(1)2,80 203.816 2,05.4021,63,2 3,2 0,3363343,5363341,051229%291800 BAJequié(1)0,00 148.724 2,05.4021,63,2 3,2 0,3363343,5363341,051229%291840 BAJuazeiro(1)2,80 203.261 2,05.4021,63,2 3,2 0,3363343,5363341,051229%293330 BAVitória da Conquista(1)2,80 285.927 2,05.4021,63,2 3,2 0,3363343,5363341,051229%230370 CECaucaia(1)5,00 303.970 2,03.6182,55,0 5,0 0,5255225,5255221,642545%230730 CEJuazeiro do Norte(1)5,00 236.296 2,03.6182,55,0 5,0 0,5255225,5255221,642545%230765 CEMaracanaú(1)5,00 193.879 2,03.6182,55,0 5,0 0,5255225,5255221,642545%231290 CESobral(1)0,00 172.685 2,03.6182,55,0 5,0 0,5255225,5255221,642545%320120 ESCachoeiro de Itapemirim(1)0,00 194.605 2,08.7921,02,0 2,0 0,2102092,2102090,657018%320130 ESCariacica(1)2,00 355.456 2,08.7921,02,0 2,0 0,2102092,2102090,657018%320320(*)ESLinhares(2)0,00 121.418 2,08.7921,02,02,02,00,400,0000000,4000000,118906%320500 ESSerra(1)2,00 383.220 2,08.7921,02,0 2,0 0,2102092,2102090,657018%320520 ESVila Velha(1)2,00 396.323 2,08.7921,02,0 2,0 0,2102092,2102090,657018%520025 GOÁguas Lindas de Goiás(1)0,00 159.294 2,06.8251,22,4 2,4 0,2522502,6522500,788422%520110(*)GOAnápolis(3)2,80 313.412 2,06.8251,22,40,42,80,080,0000002,4800000,737218%520140(*)GOAparecida de Goiânia(3)2,80 435.323 2,06.8251,22,40,42,80,080,0000002,4800000,737218%521250(*)GOLuziânia(3)2,80 180.227 2,06.8251,22,40,42,80,080,0000002,4800000,737218%210300 MACaxias(1)5,00 143.682 2,02.3542,55,0 5,0 0,5255225,5255221,642545%210530 MAImperatriz(1)5,00 232.256 2,02.3542,55,0 5,0 0,5255225,5255221,642545%211220 MATimon(1)0,00 143.634 2,02.3542,55,0 5,0 0,5255225,5255221,642545%310670 MGBetim(1)2,00 391.718 2,07.7091,22,4 2,4 0,2522502,6522500,788422%311860 MGContagem(1)2,00 593.419 2,07.7091,22,4 2,4 0,2522502,6522500,788422%312230 MGDivinópolis(1)2,00 204.324 2,07.7091,22,4 2,4 0,2522502,6522500,788422%312770 MGGovernador Valadares(1)2,00 257.535 2,07.7091,22,4 2,4 0,2522502,6522500,788422%312980 MGIbirité(1)0,00 167.436 2,07.7091,22,4 2,4 0,2522502,6522500,788422%313130 MGIpatinga(1)2,00 232.812 2,07.7091,22,4 2,4 0,2522502,6522500,788422%313670 MGJuiz de Fora(1)2,00 501.153 2,07.7091,22,4 2,4 0,2522502,6522500,788422%314330 MGMontes Claros(1)2,00 342.586 2,07.7091,22,4 2,4 0,2522502,6522500,788422%315180 MGPoços de Caldas(1)0,00 151.605 2,07.7091,22,4 2,4 0,2522502,6522500,788422%315460 MGRibeirão das Neves(1)0,00 311.372 2,07.7091,22,4 2,4 0,2522502,6522500,788422%315780 MGSanta Luzia(1)0,00 214.398 2,07.7091,22,4 2,4 0,2522502,6522500,788422%316720 MGSete Lagoas(1)2,00 210.468 2,07.7091,22,4 2,4 0,2522502,6522500,788422%316860(*)MGTeófilo Otoni(2)0,00 127.818 2,07.7091,22,42,42,40,480,0000000,4800000,142687%317010 MGUberaba(1)2,00 280.060 2,07.7091,22,4 2,4 0,2522502,6522500,788422%317020 MGUberlândia(1)2,00 585.262 2,07.7091,22,4 2,4 0,2522502,6522500,788422%500370(*)MSDourados(3)2,40 183.096 2,08.6341,02,00,42,40,080,0000002,0800000,618312%510760 MTRondonópolis(1)0,00 166.830 2,08.3911,02,0 2,0 0,2102092,2102090,657018%510840(*)MTVárzea Grande(3)2,80 248.728 2,08.3911,02,00,82,80,160,0000002,1600000,642093%150060(*)PAAltamira(2)3,20 84.398 2,04.3672,04,04,04,00,800,0000000,8000000,237812%150080 PAAnanindeua(1)3,20 482.171 2,04.3672,04,0 4,0 0,4204174,4204171,314036%150240 PACastanhal(1)0,00 154.811 2,04.3672,04,0 4,0 0,4204174,4204171,314036%150360(*)PAItaituba(2)3,20 96.246 2,04.3672,04,04,04,00,800,0000000,8000000,237812%150420 PAMarabá(1)3,20 195.807 2,04.3672,04,0 4,0 0,4204174,4204171,314036%150680 PASantarém(1)3,20 274.012 2,04.3672,04,0 4,0 0,4204174,4204171,314036%250400 PBCampina Grande(1)5,00 376.132 2,03.8722,55,0 5,0 0,5255225,5255221,642545%260290 PECabo de Santo Agostinho(1)0,00 169.229 2,05.1321,63,2 3,2 0,3363343,5363341,051229%260345 PECamaragibe(1)0,00 147.056 2,05.1321,63,2 3,2 0,3363343,5363341,051229%260410(*)PECaruaru(3)4,00 278.655 2,05.1321,63,20,84,00,160,0000003,3600000,998811%260790(*)PEJaboatão dos Guararapes(3)4,00 640.722 2,05.1321,63,20,84,00,160,0000003,3600000,998811%260960(*)PEOlinda(3)4,00 384.510 2,05.1321,63,20,84,00,160,0000003,3600000,998811%261070(*)PEPaulista(3)4,00 294.030 2,05.1321,63,20,84,00,160,0000003,3600000,998811%261110(*)PEPetrolina(3)4,00 253.686 2,05.1321,63,20,84,00,160,0000003,3600000,998811%410480(*)PRCascavel(3)2,00 278.185 2,09.8910,91,80,22,00,040,0000001,8400000,546968%410580 PRColombo(1)0,00 224.404 2,09.8910,91,8 1,8 0,1891881,9891880,591316%410830(*)PRFoz do Iguaçu(3)2,00 301.409 2,09.8910,91,80,22,00,040,0000001,8400000,546968%410940(*)PRGuarapuava(3)2,00 166.897 2,09.8910,91,80,22,00,040,0000001,8400000,546968%411370(*)PRLondrina(3)2,00 488.287 2,09.8910,91,80,22,00,040,0000001,8400000,546968%411520(*)PRMaringá(3)2,00 318.952 2,09.8910,91,80,22,00,040,0000001,8400000,546968%411820 PRParanaguá(1)0,00 144.797 2,09.8910,91,8 1,8 0,1891881,9891880,591316%411990(*)PRPonta Grossa(3)2,00 300.196 2,09.8910,91,80,22,00,040,0000001,8400000,546968%412550 PRSão José dos Pinhais(1)0,00 252.470 2,09.8910,91,8 1,8 0,1891881,9891880,591316%330040(*)RJBarra Mansa(3)1,60 175.328 2,012.6710,71,40,21,60,040,0000001,4400000,428062%330045(*)RJBelford Roxo(3)1,60 480.695 2,012.6710,71,40,21,60,040,0000001,4400000,428062%330070 RJCabo Frio(1)0,00 159.685 2,012.6710,71,4 1,4 0,1471461,5471460,459913%330100(*)RJCampos dos Goytacazes(3)1,60 426.212 2,012.6710,71,40,21,60,040,0000001,4400000,428062%330170(*)RJDuque de Caxias(3)2,00 842.890 2,012.6710,71,40,62,00,120,0000001,5200000,451843%330190(*)RJItaboraí(3)1,60 215.877 2,012.6710,71,40,21,60,040,0000001,4400000,428062%330240 RJMacaé(1)0,00 156.410 2,012.6710,71,4 1,4 0,1471461,5471460,459913%330250(*)RJMagé(3)1,60 232.251 2,012.6710,71,40,21,60,040,0000001,4400000,428062%330285 RJMesquita(1)0,00 182.546 2,012.6710,71,4 1,4 0,1471461,5471460,459913%330320(*)RJNilópolis(3)1,60 150.968 2,012.6710,71,40,21,60,040,0000001,4400000,428062%330330(*)RJNiterói(3)1,60 474.046 2,012.6710,71,40,21,60,040,0000001,4400000,428062%330340(*)RJNova Friburgo(3)1,60 177.388 2,012.6710,71,40,21,60,040,0000001,4400000,428062%330350(*)RJNova Iguaçu(3)3,60 830.902 2,012.6710,71,42,23,60,440,0000001,8400000,546968%330390(*)RJPetrópolis(3)1,60 306.002 2,012.6710,71,40,21,60,040,0000001,4400000,428062%330490(*)RJSão Gonçalo(3)2,00 960.841 2,512.6710,71,80,32,00,050,0000001,8000000,535077%330510(*)RJSão João de Meriti(3)1,60 464.327 2,012.6710,71,40,21,60,040,0000001,4400000,428062%330580 RJTeresópolis(1)0,00 148.965 2,012.6710,71,4 1,4 0,1471461,5471460,459913%330630(*)RJVolta Redonda(3)1,60 255.695 2,012.6710,71,40,21,60,040,0000001,4400000,428062%240800 RNMossoró(1)3,60 227.357 2,04.6881,83,6 3,6 0,3783753,9783751,182632%240325 RNParnamirim(1)0,00 163.144 2,04.6881,83,6 3,6 0,3783753,9783751,182632%430060 RSAlvorada(1)0,00 210.233 2,012.0710,71,4 1,4 0,1471461,5471460,459913%430460(*)RSCanoas(3)1,60 329.174 2,012.0710,71,40,21,60,040,0000001,4400000,428062%430510(*)RSCaxias do Sul(3)1,60 404.187 2,012.0710,71,40,21,60,040,0000001,4400000,428062%430920(*)RSGravataí(3)1,60 264.953 2,012.0710,71,40,21,60,040,0000001,4400000,428062%431340(*)RSNovo Hamburgo(3)1,60 255.317 2,012.0710,71,40,21,60,040,0000001,4400000,428062%431410(*)RSPasso Fundo(3)1,60 185.279 2,012.0710,71,40,21,60,040,0000001,4400000,428062%431440(*)RSPelotas(3)1,60 342.513 2,012.0710,71,40,21,60,040,0000001,4400000,428062%431560(*)RSRio Grande(3)1,60 195.392 2,012.0710,71,40,21,60,040,0000001,4400000,428062%431690(*)RSSanta Maria(3)1,60 266.042 2,012.0710,71,40,21,60,040,0000001,4400000,428062%431870(*)RSSão Leopoldo(3)1,60 209.611 2,012.0710,71,40,21,60,040,0000001,4400000,428062%432300(*)RSViamão(3)1,60 256.709 2,012.0710,71,40,21,60,040,0000001,4400000,428062%420240(*)SCBlumenau(3)1,80 292.998 2,010.9490,81,60,21,80,040,0000001,6400000,487515%420420 SCChapecó(1)0,00 169.256 2,010.9490,81,6 1,6 0,1681671,7681670,525614%420460(*)SCCriciúma(3)1,80 185.519 2,010.9490,81,60,21,80,040,0000001,6400000,487515%420820 SCItajaí(1)0,00 164.950 2,010.9490,81,6 1,6 0,1681671,7681670,525614%420910(*)SCJoinville(3)1,80 487.045 2,010.9490,81,60,21,80,040,0000001,6400000,487515%420930(*)SCLages(3)1,80 166.732 2,010.9490,81,60,21,80,040,0000001,6400000,487515%421660 SCSão José(1)0,00 196.907 2,010.9490,81,6 1,6 0,1681671,7681670,525614%280480 SENossa Senhora do Socorro(1)0,00 171.841 2,06.1551,42,8 2,8 0,2942923,0942920,919825%350160 SPAmericana(1)1,20 200.607 2,012.6190,71,4 1,4 0,1471461,5471460,459913%350280 SPAraçatuba(1)1,20 179.717 2,012.6190,71,4 1,4 0,1471461,5471460,459913%350320 SPAraraquara(1)1,20 197.039 2,012.6190,71,4 1,4 0,1471461,5471460,459913%350570 SPBarueri(1)0,00 256.824 2,012.6190,71,4 1,4 0,1471461,5471460,459913%350600 SPBauru(1)1,20 350.492 2,012.6190,71,4 1,4 0,1471461,5471460,459913%350950(*)SPCampinas(3)1,80 1.045.706 2,512.6190,71,80,11,80,010,0000001,7600000,523187%351060 SPCarapicuíba(1)1,20 382.772 2,012.6190,71,4 1,4 0,1471461,5471460,459913%351300 SPCotia(1)0,00 175.008 2,012.6190,71,4 1,4 0,1471461,5471460,459913%351380 SPDiadema(1)1,20 389.503 2,012.6190,71,4 1,4 0,1471461,5471460,459913%351500 SPEmbu(1)0,00 240.037 2,012.6190,71,4 1,4 0,1471461,5471460,459913%351570 SPFerraz de Vasconcelos(1)0,00 171.329 2,012.6190,71,4 1,4 0,1471461,5471460,459913%351620 SPFranca(1)1,20 321.969 2,012.6190,71,4 1,4 0,1471461,5471460,459913%351630 SPFrancisco Morato(1)0,00 164.971 2,012.6190,71,4 1,4 0,1471461,5471460,459913%351870 SPGuarujá(1)1,20 299.023 2,012.6190,71,4 1,4 0,1471461,5471460,459913%351880 SPGuarulhos(1)1,50 1.251.179 3,012.6190,72,1 2,1 0,2207192,3207190,689869%351907 SPHortolândia(1)0,00 194.289 2,012.6190,71,4 1,4 0,1471461,5471460,459913%352050 SPIndaiatuba(1)0,00 175.933 2,012.6190,71,4 1,4 0,1471461,5471460,459913%352220 SPItapecerica da Serra(1)0,00 157.280 2,012.6190,71,4 1,4 0,1471461,5471460,459913%352250 SPItapevi(1)0,00 196.551 2,012.6190,71,4 1,4 0,1471461,5471460,459913%352310 SPItaquaquecetuba(1)1,20 340.596 2,012.6190,71,4 1,4 0,1471461,5471460,459913%352390 SPItu(1)0,00 152.941 2,012.6190,71,4 1,4 0,1471461,5471460,459913%352440 SPJacareí(1)1,20 208.471 2,012.6190,71,4 1,4 0,1471461,5471460,459913%352590 SPJundiaí(1)1,20 344.779 2,012.6190,71,4 1,4 0,1471461,5471460,459913%352690 SPLimeira(1)1,20 274.906 2,012.6190,71,4 1,4 0,1471461,5471460,459913%352900 SPMarília(1)1,20 220.017 2,012.6190,71,4 1,4 0,1471461,5471460,459913%352940 SPMauá(1)1,20 406.242 2,012.6190,71,4 1,4 0,1471461,5471460,459913%353060 SPMogi das Cruzes(1)1,20 365.993 2,012.6190,71,4 1,4 0,1471461,5471460,459913%353440 SPOsasco(1)1,20 705.450 2,012.6190,71,4 1,4 0,1471461,5471460,459913%353870 SPPiracicaba(1)1,20 360.762 2,012.6190,71,4 1,4 0,1471461,5471460,459913%354100 SPPraia Grande(1)0,00 237.494 2,012.6190,71,4 1,4 0,1471461,5471460,459913%354140 SPPresidente Prudente(1)1,20 204.036 2,012.6190,71,4 1,4 0,1471461,5471460,459913%354340 SPRibeirão Preto(1)1,20 551.312 2,012.6190,71,4 1,4 0,1471461,5471460,459913%354390 SPRio Claro(1)1,20 186.998 2,012.6190,71,4 1,4 0,1471461,5471460,459913%354580 SPSanta Bárbara d'Oeste(1)0,00 185.623 2,012.6190,71,4 1,4 0,1471461,5471460,459913%354780(*)SPSanto André(3)1,50 669.592 2,012.6190,71,40,11,50,020,0000001,4200000,422117%354850 SPSantos(1)1,20 418.316 2,012.6190,71,4 1,4 0,1471461,5471460,459913%354870 SPSão Bernardo do Campo(1)1,20 788.560 2,012.6190,71,4 1,4 0,1471461,5471460,459913%354880(*)SPSão Caetano do Sul(2)1,20 134.295 2,012.6190,71,41,41,40,280,0000000,2800000,083234%354890 SPSão Carlos(1)1,20 214.786 2,012.6190,71,4 1,4 0,1471461,5471460,459913%354980 SPSão José do Rio Preto(1)1,20 406.826 2,012.6190,71,4 1,4 0,1471461,5471460,459913%354990 SPSão José dos Campos(1)1,20 600.049 2,012.6190,71,4 1,4 0,1471461,5471460,459913%355100 SPSão Vicente(1)1,20 325.437 2,012.6190,71,4 1,4 0,1471461,5471460,459913%355220 SPSorocaba(1)1,20 565.180 2,012.6190,71,4 1,4 0,1471461,5471460,459913%355240 SPSumaré(1)1,20 231.627 2,012.6190,71,4 1,4 0,1471461,5471460,459913%355250 SPSuzano(1)1,20 272.452 2,012.6190,71,4 1,4 0,1471461,5471460,459913%355280 SPTaboão da Serra(1)1,20 221.176 2,012.6190,71,4 1,4 0,1471461,5471460,459913%355410 SPTaubaté(1)1,20 267.471 2,012.6190,71,4 1,4 0,1471461,5471460,459913%   Brasil    8.694           Art. 2   TOTAL 231,8045.423.447    29,60336,405,9223,680000336,400000100,000000%Legenda:(*)FPM - Fundo de Participação dos MunicípiosCIFPM-Res. - Coeficiente individual do FPM - ReservaArt. 3  DL - Decreto-Lei   DN - Decisão Normativa TCU  LC - Lei Complementar          (*) Município sujeito a redutor financeiro             (1) Município pertencente à Reserva por possuir coeficiente "FPM Interior" igual a 3,8 ou 4,0 e com coeficiente final para 2002 real, i. e., igual ao apurado.    Participação não sujeita a redutor financeiro.             (2) Município participante da Reserva por possuir coeficiente "FPM Interior" de 1997 igual a 3,8 ou 4,0 e que fica mantido por força da Lei Complementar nº 91/97.   Incidência de redutor financeiro sobre todo o coeficiente apurado para a Reserva.          (3) Município que participa da Reserva com "Coeficiente-Reserva" de 1997, por ser este maior do que o apurado. Incidência de redutor financeiro apenas sobre o ganho adicional.