Community Development and Urban Planning Business Guide
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All 22 Documented Cases
Atraso no Recebimento de Parcelas de Financiamento Habitacional
60-90 days high AR + 1-2% lost interest on R$30k loansRepayment terms (24-60 months at 1.17-1.95% m/m) on indexed principal require manual verification, delaying cash inflows amid complex SFH rules.
Auditoria de Conformidade de Arrecadação de Outorga Onerosa e Falta de Transparência em Cálculo de Potencial Construtivo
Estimated 15–30 hours/month per municipality on fee disputes, rework, and court briefings (no exact data in sources). Accounts Receivable aging likely 60–120 days for contested fee amounts. Estimated annual delay cost: R$ 200–500K per major UO (opportunity cost of delayed cash collection at 5–8% municipal borrowing rates).OODC/CEPAC fee collection is subject to discretion in FAR-setting and valuation methodology. Belo Horizonte's attempt to implement OODC faced resistance because prior master plan permitted maximum FAR without fees, rendering OODC 'useless.' When the city reset basic FAR to 1.0 (requiring fees for above-1.0 density), opponents challenged the policy. São Paulo's original OODC ordinance was invalidated in 1998 on State Constitutional grounds before federal codification in 2001. Courts have also reviewed whether OODC is a 'tax' (Supreme Court ruled 2008: it is not, but legal ambiguity persists). Manual valuation disputes, slow permit-fee reconciliation, and audit findings delay municipal revenue recognition.
Fraudes em Folha de Pagamento de Obras
Quantified: 2-5% do custo de mão de obra (R$100.000+ por obra média)Auditorias do TCU revelam desvios comuns em folha de pagamento de obras públicas, similar a prevailing wage monitoring.
Multas por Não Conformidade em Administração de Subsídios para Áreas Contaminadas
R$ 1.000 a R$ 10.000 por NF-e rejeitada; 2-5% de custo extra em projetos por atrasos fiscaisProcesso de administração de grants para brownfield redevelopment envolve contratações, compras e relatórios sujeitos a obrigações fiscais complexas como NF-e e SPED. Falhas em conformidade geram penalidades financeiras comprovadas por rejeições fiscais.