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<div class="ms-rteFontSize-2" style="text-align:justify"><div>Os Procedimentos de Cálculo Tarifário (Procalt) visam consolidar a regulação e a fiscalização econômico-financeira dos serviços locais de gás canalizado e dos serviços de saneamento básico dos prestadores regulados pela Agência proporcionando modernização, transparência, integração e simplificação regulatória das ações da Arsesp. </div>
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<div>A instituição do Procalt foi aprovada pela <a href="/LegislacaoArquivos/ldl11772021.pdf" title="Deliberação Arsesp 1177" target="_blank"><img class="ms-asset-icon ms-rtePosition-4" src="/_layouts/images/pdf.jpg" alt="" />Deliberação Arsesp 1177</a>, acompanhada da <a href="/ConsultasPublicasBiblioteca/CP_05_2021_-_NT_Procalt_Final.pdf" target="_blank" title="NT.F-0012-2021"><img class="ms-asset-icon ms-rtePosition-4" src="/_layouts/images/pdf.jpg" alt="" />NT.F-0012-2021</a>, após ser submetida ao crivo social, por meio da Consulta Pública 05/2021. O Procalt será utilizado como referência metodológica para os procedimentos tarifários da Arsesp, considerando a legislação e os contratos regulados. </div>
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<div>O Procalt está estruturado em 4 módulos subdivididos em submódulos. Os submódulos referentes aos procedimentos de normatização do cálculo tarifário serão submetidos à consulta pública e aprovados por Deliberação. </div>
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<div>Os submódulos serão desenvolvidos gradativamente e disponibilizados nesta página à medida que sejam aprovados. </div></div>
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<div><span class="ms-rteFontSize-3"><br /></span></div>
<div><span class="ms-rteFontSize-3">>> <strong>MÓDULO 1</strong> </span></div>
<div><span class="ms-rteFontSize-3"><br /></span></div>
<div><span class="ms-rteFontSize-3"> <span class="ms-rteFontSize-2">>> <span style="text-decoration:underline"><a href="/SitePages/informacoes-economico-financeiras/procalt-2.aspx">INTRODUÇÃO</a></span> </span> </span><br /></div>
<blockquote style="margin:0px 0px 0px 40px;border:medium none;padding:0px"><div><span class="ms-rteFontSize-3"><br /></span></div>
<div><span class="ms-rteFontSize-3"><div class="ms-rteFontSize-2">>> Apresenta a abordagem da regulação de preços utilizada nos processos tarifários da Arsesp na prestação dos serviços de gás canalizado e saneamento básico, além do glossário e termos técnicos utilizados.</div></span></div>
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<div><span class="ms-rteFontSize-3"><div class="ms-rteFontSize-2">>> <strong>Submódulo 1.</strong><strong>1</strong> - Atuação da Arsesp. Monopólios Naturais. Regulação Tarifária: Regulação Discricionária: por Custo de Serviço (Cost of Service) e por Preço-Teto (Price Cap). e Regulação por Contrato. Regulação Sunshine</div></span></div>
<div><span class="ms-rteFontSize-3"><div class="ms-rteFontSize-2"><span style="white-space:pre"> </span></div></span></div>
<div><span class="ms-rteFontSize-3"><div><span class="ms-rteFontSize-2">>> <strong>Submódulo 1.2 </strong>- Glossário</span></div></span></div></blockquote>
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<div><span class="ms-rteFontSize-3"><br />>> <strong>MÓDULO 2</strong><br /></span></div>
<div><span class="ms-rteFontSize-3"><strong><br /></strong></span></div>
<div><span class="ms-rteFontSize-3"> <span class="ms-rteFontSize-2">>> <span style="text-decoration:underline"><a href="/SitePages/informacoes-economico-financeiras/procalt-3.aspx">MÓDULO 2A – REVISÃO TARIFÁRIA – GÁS CANALIZADO </a></span></span><br /></span></div>
<div><span class="ms-rteFontSize-3"><span class="ms-rteFontSize-2"><br /></span></span></div>
<blockquote style="margin:0px 0px 0px 40px;border:medium none;padding:0px"><div><span class="ms-rteFontSize-3"><span class="ms-rteFontSize-2"><div style="font-size:10.6667px"><div class="ms-rteFontSize-2">>> Abordagem dos principais componentes da metodologia utilizada pela Arsesp para a realização da Revisão Tarifária Ordinária e Extraordinária das concessionárias de gás canalizado.</div></div></span></span></div>
<div><span class="ms-rteFontSize-3"><span class="ms-rteFontSize-2"><div style="font-size:10.6667px"><div class="ms-rteFontSize-2"><span style="white-space:pre"> </span></div></div></span></span></div>
<div><span class="ms-rteFontSize-3"><span class="ms-rteFontSize-2"><div style="font-size:10.6667px"><div class="ms-rteFontSize-2">>> <strong>Submódulo 2A.1 </strong>- Procedimentos gerais RTO.</div></div></span></span></div>
<div><span class="ms-rteFontSize-3"><span class="ms-rteFontSize-2"><div style="font-size:10.6667px"><div class="ms-rteFontSize-2"><span style="white-space:pre"> </span></div></div></span></span></div>
<div><span class="ms-rteFontSize-3"><span class="ms-rteFontSize-2"><div style="font-size:10.6667px"><div><span class="ms-rteFontSize-2">>> </span><span style="font-size:13.3333px"><strong>Submódulo 2A.2</strong>- Custos Operacionais.</span></div></div></span></span></div>
<div><span class="ms-rteFontSize-3"><span class="ms-rteFontSize-2"><div style="font-size:10.6667px"><div><span style="font-size:13.3333px"><br /></span></div></div></span></span></div>
<div><span class="ms-rteFontSize-3"><span class="ms-rteFontSize-2"><div style="font-size:10.6667px"><div><span style="font-size:13.3333px">>> <strong>Submódulo 2A.3</strong> - Plano de Investimentos.</span></div></div></span></span></div>
<div><span class="ms-rteFontSize-3"><span class="ms-rteFontSize-2"><div style="font-size:10.6667px"><span style="font-size:13.3333px"><br /></span></div></span></span></div>
<div><span class="ms-rteFontSize-3"><span class="ms-rteFontSize-2"><div style="font-size:10.6667px"><span style="font-size:13.3333px">>> <strong>Submódulo 2A.4</strong> - Base de Remuneração Regulatória.</span></div></span></span></div>
<div><span class="ms-rteFontSize-3"><span class="ms-rteFontSize-2"><div style="font-size:10.6667px"><span style="font-size:13.3333px"><br /></span></div></span></span></div>
<div><span class="ms-rteFontSize-3"><span class="ms-rteFontSize-2"><div style="font-size:10.6667px"><span style="font-size:13.3333px">>> <strong>Submódulo 2A.5</strong> - Custo de Capital.</span></div></span></span></div>
<div><span class="ms-rteFontSize-3"><span class="ms-rteFontSize-2"><div style="font-size:10.6667px"><span style="font-size:13.3333px"><br /></span></div></span></span></div>
<div><span class="ms-rteFontSize-3"><span class="ms-rteFontSize-2"><div style="font-size:10.6667px"><span style="font-size:13.3333px">>> <strong>Submódulo 2A.6</strong> - Fator X.</span></div></span></span></div>
<div><span class="ms-rteFontSize-3"><span class="ms-rteFontSize-2"><div style="font-size:10.6667px"><span style="font-size:13.3333px"><br /></span></div></span></span></div>
<div><span class="ms-rteFontSize-3"><span class="ms-rteFontSize-2"><div style="font-size:10.6667px"><span style="font-size:13.3333px">>> <strong>Submódulo 2A.7</strong> - Procedimentos Gerais da Revisão Tarifária Extraordinária.</span></div></span></span></div>
<div><span class="ms-rteFontSize-3"><span class="ms-rteFontSize-2"><div style="font-size:10.6667px"><span style="font-size:13.3333px"><br /></span></div></span></span></div>
<div><span class="ms-rteFontSize-3"><span class="ms-rteFontSize-2"><div style="font-size:10.6667px"><span style="font-size:13.3333px">>> <strong>Submódulo 2A.8</strong> - Perdas Regulatórias.</span></div></span></span></div>
<div><span class="ms-rteFontSize-3"><span class="ms-rteFontSize-2"><div style="font-size:10.6667px"><span style="font-size:13.3333px"><br /></span></div></span></span></div>
<div><span class="ms-rteFontSize-3"><span class="ms-rteFontSize-2"><div style="font-size:10.6667px"><span style="font-size:13.3333px">>> <strong>Submódulo 2A.9</strong> - Estrutura Tarifária.</span></div></span></span></div>
<div><span class="ms-rteFontSize-3"><span class="ms-rteFontSize-2"><div style="font-size:10.6667px"><span style="font-size:13.3333px"><br /></span></div></span></span></div>
<div><span class="ms-rteFontSize-3"><span class="ms-rteFontSize-2"><div style="font-size:10.6667px"><span style="font-size:13.3333px"><strong>>> </strong><strong>Submódulo 2A.10</strong><strong> </strong>- Ajustes Compensatórios<strong>.</strong></span></div>
<div style="font-size:10.6667px"><span style="font-size:13.3333px"><strong></strong></span></div></span></span></div></blockquote>
<div><span class="ms-rteFontSize-3"><span class="ms-rteFontSize-2"><div style="font-size:10.6667px"><span class="ms-rteFontSize-3"></span><span class="ms-rteFontSize-3"><span class="ms-rteFontSize-2"></span></span><span class="ms-rteFontSize-3"></span><span class="ms-rteFontSize-3"><span class="ms-rteFontSize-2"></span></span></div></span></span></div>
<div><span class="ms-rteFontSize-3"><span class="ms-rteFontSize-2"><div style="font-size:10.6667px"><span style="font-size:13.3333px"><strong></strong></span></div></span></span></div>
<div><span class="ms-rteFontSize-3"><span class="ms-rteFontSize-2"><span style="font-size:16px"> </span><span style="font-size:16px"> </span>>> <span style="text-decoration:underline"><a href="/SitePages/informacoes-economico-financeiras/procalt-4.aspx">MÓDULO 2B – REVISÃO TARIFÁRIA – ÁGUA E ESGOTO</a></span></span></span></div>
<div><span class="ms-rteFontSize-3"><span class="ms-rteFontSize-2"><br /></span></span></div>
<blockquote style="margin:0px 0px 0px 40px;border:medium none;padding:0px"><div><span class="ms-rteFontSize-3"><span class="ms-rteFontSize-2"><div style="font-size:10.6667px"><div class="ms-rteFontSize-2">>> Abordagem dos principais componentes da metodologia da Revisão Tarifária Ordinária e Extraordinária das empresas prestadoras de serviços de água e esgoto reguladas pela Arsesp.</div></div></span></span></div>
<div><span class="ms-rteFontSize-3"><span class="ms-rteFontSize-2"><div style="font-size:10.6667px"><div class="ms-rteFontSize-2"><span style="white-space:pre"> </span></div></div></span></span></div>
<div><span class="ms-rteFontSize-3"><span class="ms-rteFontSize-2"><div style="font-size:10.6667px"><div class="ms-rteFontSize-2">>> <strong>Submódulo 2B.1</strong><strong> </strong>- Procedimentos gerais RTO.</div></div></span></span></div>
<div><span class="ms-rteFontSize-3"><span class="ms-rteFontSize-2"><div style="font-size:10.6667px"><div class="ms-rteFontSize-2"><span style="white-space:pre"> </span></div></div></span></span></div>
<div><span class="ms-rteFontSize-3"><span class="ms-rteFontSize-2"><div style="font-size:10.6667px"><div><span class="ms-rteFontSize-2">>> <strong>Submódulo 2B.2</strong> - Perdas Regulatórias.</span></div></div></span></span></div>
<div><span class="ms-rteFontSize-3"><span class="ms-rteFontSize-2"><div style="font-size:10.6667px"><div><span class="ms-rteFontSize-2"><br /></span></div></div></span></span></div>
<div><span class="ms-rteFontSize-3"><span class="ms-rteFontSize-2"><div style="font-size:10.6667px"><div><span style="font-size:13.3333px">>> <strong>Submódulo 2B.3</strong> - Custos Operacionais.</span></div></div></span></span></div>
<div><span class="ms-rteFontSize-3"><span class="ms-rteFontSize-2"><div style="font-size:10.6667px"><span style="font-size:13.3333px"><br /></span></div></span></span></div>
<div><span class="ms-rteFontSize-3"><span class="ms-rteFontSize-2"><div style="font-size:10.6667px"><span style="font-size:13.3333px">>> <strong>Submódulo 2B.4</strong> - Outros Custos.</span></div></span></span></div>
<div><span class="ms-rteFontSize-3"><span class="ms-rteFontSize-2"><div style="font-size:10.6667px"><span style="font-size:13.3333px"><br /></span></div></span></span></div>
<div><span class="ms-rteFontSize-3"><span class="ms-rteFontSize-2"><div style="font-size:10.6667px"><span style="font-size:13.3333px">>> <strong>Submódulo 2B.5</strong> - Plano de Investimentos.</span></div></span></span></div>
<div><span class="ms-rteFontSize-3"><span class="ms-rteFontSize-2"><div style="font-size:10.6667px"><span style="font-size:13.3333px"><br /></span></div></span></span></div>
<div><span class="ms-rteFontSize-3"><span class="ms-rteFontSize-2"><div style="font-size:10.6667px"><span style="font-size:13.3333px">>> <strong>Submódulo 2B.6 </strong>- Base de Remuneração Regulatória<span style="margin:0px;padding:0px;border:0px none;font-style:inherit;font-variant:inherit;font-weight:inherit;font-size:inherit;line-height:inherit;vertical-align:baseline">.</span></span></div></span></span></div>
<div><span class="ms-rteFontSize-3"><span class="ms-rteFontSize-2"><div style="font-size:10.6667px"><span style="font-size:13.3333px"><br /></span></div></span></span></div>
<div><span class="ms-rteFontSize-3"><span class="ms-rteFontSize-2"><div style="font-size:10.6667px"><span style="font-size:13.3333px">>> <strong>Submódulo 2B.7 </strong>- Custo de Capital.</span></div></span></span></div>
<div><span class="ms-rteFontSize-3"><span class="ms-rteFontSize-2"><div style="font-size:10.6667px"><span style="font-size:13.3333px"><br /></span></div></span></span></div>
<div><span class="ms-rteFontSize-3"><span class="ms-rteFontSize-2"><div style="font-size:10.6667px"><span style="font-size:13.3333px">>> <strong>Submódulo 2B.8</strong> - Fator X.</span></div></span></span></div>
<div><span class="ms-rteFontSize-3"><span class="ms-rteFontSize-2"><div style="font-size:10.6667px"><span style="font-size:13.3333px"><br /></span></div></span></span></div>
<div><span class="ms-rteFontSize-3"><span class="ms-rteFontSize-2"><div style="font-size:10.6667px"><span style="font-size:13.3333px">>> <strong>Submódulo 2B.9</strong> - Estrutura Tarifária. </span></div></span></span></div>
<div><span class="ms-rteFontSize-3"><span class="ms-rteFontSize-2"><div style="font-size:10.6667px"><span style="font-size:13.3333px"><br /></span></div></span></span></div>
<div><span class="ms-rteFontSize-3"><span class="ms-rteFontSize-2"><div style="font-size:10.6667px"><span style="font-size:13.3333px">>> <strong>Submódulo 2B.10</strong> - Procedimentos Gerais da Revisão Tarifária Extraordinária.</span></div></span></span></div>
<div><span class="ms-rteFontSize-3"><span class="ms-rteFontSize-2"><div style="font-size:10.6667px"><span style="font-size:13.3333px"><br /></span></div></span></span></div>
<div><span class="ms-rteFontSize-3"><span class="ms-rteFontSize-2"><div style="font-size:10.6667px"><span style="font-size:13.3333px">>> <strong>Submódulo 2B.11</strong> - Matriz de risco.<span style="white-space:pre"> </span></span></div></span></span></div>
<div><span class="ms-rteFontSize-3"><span class="ms-rteFontSize-2"><div style="font-size:10.6667px"><span style="font-size:13.3333px"><br /></span></div></span></span></div>
<div><span class="ms-rteFontSize-3"><span class="ms-rteFontSize-2"><div style="font-size:10.6667px"><span style="font-size:13.3333px">>> <strong>Submódulo 2B.12</strong> - Ajustes Compensatórios.</span></div>
<div style="font-size:10.6667px"><span style="font-size:13.3333px"></span></div></span></span></div></blockquote>
<div><span class="ms-rteFontSize-3"><span class="ms-rteFontSize-2"><div style="font-size:10.6667px"><span class="ms-rteFontSize-3"></span><span class="ms-rteFontSize-3"><span class="ms-rteFontSize-2"></span></span><span class="ms-rteFontSize-3"></span><span class="ms-rteFontSize-3"><span class="ms-rteFontSize-2"></span></span></div></span></span></div>
<div><span class="ms-rteFontSize-3"><span class="ms-rteFontSize-2"><span style="font-size:16px"> </span><span style="font-size:16px"> </span>>> <span style="text-decoration:underline"><a href="/SitePages/informacoes-economico-financeiras/procalt-5.aspx">MÓDULO 2C – REVISÃO TARIFÁRIA – RESÍDUOS SÓLIDOS</a></span></span></span></div>
<div><span class="ms-rteFontSize-3"><span class="ms-rteFontSize-2"><br /></span></span></div>
<blockquote style="margin:0px 0px 0px 40px;border:medium none;padding:0px"><div><span class="ms-rteFontSize-3"><span class="ms-rteFontSize-2"><div class="ms-rteFontSize-2">>> Abordagem dos principais componentes da metodologia utilizada pela Arsesp para a realização da Revisão Tarifária Ordinária e Extraordinária das concessionárias de resíduos sólidos.</div></span></span></div>
<div><span class="ms-rteFontSize-3"><span class="ms-rteFontSize-2"><div class="ms-rteFontSize-2"><span style="white-space:pre"> </span></div></span></span></div>
<div><span class="ms-rteFontSize-3"><span class="ms-rteFontSize-2"><div class="ms-rteFontSize-2">>> <strong>Submódulo 2C.1 </strong>- Procedimentos gerais.</div></span></span></div>
<div><span class="ms-rteFontSize-3"><span class="ms-rteFontSize-2"><div class="ms-rteFontSize-2"><span style="white-space:pre"> </span></div></span></span></div>
<div><span class="ms-rteFontSize-3"><span class="ms-rteFontSize-2"><div class="ms-rteFontSize-2">>> <strong>Submódulo 2C.2</strong> - Limpeza Urbana.<span style="white-space:pre"> </span></div></span></span></div>
<div><span class="ms-rteFontSize-3"><span class="ms-rteFontSize-2"><div class="ms-rteFontSize-2"><br /></div></span></span></div>
<div><span class="ms-rteFontSize-3"><span class="ms-rteFontSize-2"><div class="ms-rteFontSize-2">>> <strong>Submódulo 2C.3 </strong>- Manejo de Resíduos Sólidos.</div></span></span></div></blockquote>
<div><span class="ms-rteFontSize-3"><span class="ms-rteFontSize-2"><span style="font-size:10.6667px"></span></span></span></div>
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<div><span class="ms-rteFontSize-3"><span class="ms-rteFontSize-2"><span style="font-size:16px"> </span></span></span></div>
<div><span class="ms-rteFontSize-3"><span class="ms-rteFontSize-2"><span style="font-size:16px"></span><span style="font-size:16px">>> </span><strong style="font-size:16px">MÓDULO 3</strong></span></span></div>
<div><span class="ms-rteFontSize-3"><span class="ms-rteFontSize-2"><strong style="font-size:16px"><br /></strong></span></span></div>
<div><span class="ms-rteFontSize-3"><span class="ms-rteFontSize-2"><span style="font-size:16px"> </span><span class="ms-rteFontSize-2">>> </span></span></span><span style="font-size:13.3333px;text-decoration:underline"><a href="/SitePages/informacoes-economico-financeiras/procalt-6.aspx">MÓDULO 3A - REAJUSTE TARIFÁRIO – GÁS CANALIZADO </a></span></div>
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<blockquote style="margin:0px 0px 0px 40px;border:medium none;padding:0px"><div><div class="ms-rteFontSize-2">>> Apresentação da metodologia utilizada pela Arsesp para a realização do reajuste tarifário anual das concessionárias de gás canalizado.</div></div>
<div><div class="ms-rteFontSize-2"><span style="white-space:pre"> </span></div></div>
<div><div class="ms-rteFontSize-2">>> <strong>Submódulo 3A.1 </strong>– Procedimentos gerais de reajuste tarifário anual. <span style="white-space:pre"> </span></div></div>
<div><div class="ms-rteFontSize-2">>> <strong>Submódulo 3A.2</strong> – Termo de Ajuste K.</div></div>
<div><div class="ms-rteFontSize-2"><span style="white-space:pre"> </span></div></div>
<div><div class="ms-rteFontSize-2">>> <strong>Submódulo 3A.3 </strong>– Preço do gás e transporte.</div></div>
<div><div class="ms-rteFontSize-2"> <span style="white-space:pre"> </span></div></div>
<div><div class="ms-rteFontSize-2">>> <strong>Submódulo 3A.4</strong> – Conta gráfica do gás e transporte. <span style="white-space:pre"> </span></div></div>
<div><div class="ms-rteFontSize-2">>> <strong>Submódulo 3A.5 </strong>– Conta gráfica de redes locais.</div></div>
<div><div class="ms-rteFontSize-2"><span style="white-space:pre"><br /></span></div></div>
<div><div class="ms-rteFontSize-2"><span style="white-space:pre">>> </span><strong>Submódulo 3A.6</strong>– Conta gráfica de penalidades.</div></div>
<div><div class="ms-rteFontSize-2"><br /></div></div>
<div><div class="ms-rteFontSize-2">>> <strong>Submódulo 3A.7</strong> – Conta gráfica de despesas com perdas regulatórias.</div>
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<div><div class="ms-rteFontSize-2"><strong></strong></div></div>
<div><span class="ms-rteFontSize-3"><span class="ms-rteFontSize-2"><span style="font-size:16px"> </span><span class="ms-rteFontSize-2">>> </span></span></span><span style="font-size:13.3333px;text-decoration:underline"><a href="/SitePages/informacoes-economico-financeiras/procalt-7.aspx">MÓDULO 3B – REAJUSTE TARIFÁRIO – ÁGUA E ESGOTO</a></span></div>
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<blockquote style="margin:0px 0px 0px 40px;border:medium none;padding:0px"><div><div class="ms-rteFontSize-2">>> Apresentação da metodologia utilizada pela Arsesp para a realização do reajuste tarifário anual das empresas prestadoras de saneamento básico reguladas pela Arsesp.</div></div>
<div><div class="ms-rteFontSize-2"><span style="white-space:pre"><br /></span></div></div>
<div><div class="ms-rteFontSize-2"><span style="white-space:pre">>> </span><strong>Submódulo 3B.1</strong> - Procedimentos gerais de reajuste tarifário anual.</div></div>
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<div><div class="ms-rteFontSize-2">>> <strong>Submódulo 3B.2 </strong>- Índice Geral de Qualidade (IGQ).</div></div>
<div><div class="ms-rteFontSize-2"><span style="white-space:pre"><br /></span></div></div>
<div><div class="ms-rteFontSize-2"><span style="white-space:pre">>> </span><strong>Submódulo 3B.3</strong> - Plano de Adequação Tarifária <span style="white-space:pre"> </span></div></div></blockquote>
<div><div class="ms-rteFontSize-2"><span style="white-space:pre"></span></div></div>
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<div><span class="ms-rteFontSize-3"><span class="ms-rteFontSize-2"><span style="font-size:16px"> </span><span class="ms-rteFontSize-2">>> </span></span></span><span style="font-size:13.3333px;text-decoration:underline"><a href="/SitePages/informacoes-economico-financeiras/procalt-8.aspx">MÓDULO 3C – REAJUSTE TARIÁRIO – RESÍDUOS SÓLIDOS</a></span></div>
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<blockquote style="margin:0px 0px 0px 40px;border:medium none;padding:0px"><div><div class="ms-rteFontSize-2">>> Apresentação da metodologia utilizada pela Arsesp para a realização do reajuste tarifário anual das concessionárias de resíduos sólidos.</div></div>
<div><div class="ms-rteFontSize-2"><span style="white-space:pre"> </span></div></div>
<div><div class="ms-rteFontSize-2">>> <strong>Submódulo 3C.1</strong> - Procedimentos gerais.</div></div>
<div><div class="ms-rteFontSize-2"><br /></div></div>
<div><div class="ms-rteFontSize-2">>> <strong>Submódulo 3C.2 </strong>- Limpeza Urbana.</div></div>
<div><div class="ms-rteFontSize-2"><span style="white-space:pre"> </span></div></div>
<div><div class="ms-rteFontSize-2">>><strong> Submódulo 3C.3 </strong>- Manejo de Resíduos Sólidos.</div></div></blockquote>
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<div><span style="font-size:16px">>> </span><strong style="font-size:16px">MÓDULO 4</strong><span style="font-size:13.3333px"><br /></span></div>
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<div><span class="ms-rteFontSize-3"><span class="ms-rteFontSize-2"><span style="font-size:16px"> </span><span class="ms-rteFontSize-2">>> </span></span></span><span style="font-size:13.3333px"><span style="text-decoration:underline"><a href="/SitePages/informacoes-economico-financeiras/procalt-9.aspx">MÓDULO 4 - PROCEDIMENTOS DE FISCALIZAÇÃO ECONÔMICO-FINANCEIRA </a></span> </span><br /></div>
<div><span style="font-size:13.3333px"><br /></span></div>
<blockquote style="margin:0px 0px 0px 40px;border:medium none;padding:0px"><div><div class="ms-rteFontSize-2">>> Apresentação dos procedimentos de fiscalização econômico-financeira.</div></div>
<div><div class="ms-rteFontSize-2"><span style="white-space:pre"> </span></div></div>
<div><div class="ms-rteFontSize-2">>> <strong>Submódulo 4.1</strong> - Roteiro de Fiscalização<span style="white-space:pre"> </span></div></div>
<div><div class="ms-rteFontSize-2"><br /></div></div>
<div><div class="ms-rteFontSize-2">>> <strong>Submódulo 4.2</strong> - Taxa de regulação controle e fiscalização – TRCF. </div>
<div class="ms-rteFontSize-2"><span style="white-space:pre"> </span></div></div>
<div><div class="ms-rteFontSize-2">>> <strong>Submódulo 4.3</strong> - Plano de Contas <span style="white-space:pre"> </span></div></div>
<div><div class="ms-rteFontSize-2"><br /></div></div>
<div><div class="ms-rteFontSize-2">>> <strong>Submódulo 4.4</strong> - Procedimentos de fiscalização da base de ativos. </div>
<div class="ms-rteFontSize-2"><span style="white-space:pre"> </span></div></div>
<div><div class="ms-rteFontSize-2">>> <strong>Submódulo 4.5</strong> - Procedimentos de fiscalização de investimentos.</div>
<div class="ms-rteFontSize-2"> <span style="white-space:pre"> </span></div></div>
<div><div class="ms-rteFontSize-2">>> <strong>Submódulo 4.6</strong> - Procedimentos de fiscalização de custos e receitas.</div>
<div class="ms-rteFontSize-2"> <span style="white-space:pre"> </span></div></div>
<div><div class="ms-rteFontSize-2">>> <strong>Submódulo 4.7</strong>- Procedimentos de fiscalização dos Indicadores Econômico-Financeiros. </div>
<div class="ms-rteFontSize-2"><span style="white-space:pre"> </span></div></div>
<div><div class="ms-rteFontSize-2">>> <strong>Submódulo 4.8</strong> - Manual de Controle Patrimonial.</div>
<div class="ms-rteFontSize-2"><span style="white-space:pre"> </span></div></div>
<div><div class="ms-rteFontSize-2"><span style="font-size:10pt;font-style:inherit;font-weight:inherit">>></span><span style="font-size:10pt;font-style:inherit;font-weight:inherit"> </span><strong style="font-size:10pt;font-style:inherit">Submódulo 4.9</strong><span style="font-size:10pt;font-style:inherit;font-weight:inherit"> </span><span style="font-size:10pt;font-style:inherit;font-weight:inherit">-</span><span style="font-size:10pt;font-style:inherit;font-weight:inherit"> </span><span style="font-size:10pt;font-style:inherit">Metodologia para reversibilidade de ativos</span><span style="font-size:10pt;font-style:inherit">.</span><span style="font-size:10pt;font-style:inherit"><br /></span></div>
<div class="ms-rteFontSize-2"><br /><span style="font-size:10pt;font-style:inherit"></span></div>
<div class="ms-rteFontSize-2"><br /></div>
<div class="ms-rteFontSize-2"><br /></div></div></blockquote>
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