{"id":1299306,"date":"2023-11-23T14:00:00","date_gmt":"2023-11-23T17:00:00","guid":{"rendered":"https:\/\/concursos.estrategia.com\/portal\/?p=1299306"},"modified":"2023-11-09T17:00:00","modified_gmt":"2023-11-09T20:00:00","slug":"orcamentarios-tce-ba","status":"publish","type":"post","link":"https:\/\/concursos.estrategia.com\/portal\/orcamentarios-tce-ba\/","title":{"rendered":"Procedimentos Cont\u00e1beis Or\u00e7ament\u00e1rios para o TCE BA"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">O aguardado edital do concurso do <strong>Tribunal de Contas do Estado da Bahia<\/strong> foi publicado e se voc\u00ea quer garantir uma das vagas, precisa correr para se preparar a tempo. Para ajudar voc\u00ea, preparamos este material sobre os <strong>Procedimentos Cont\u00e1beis Or\u00e7ament\u00e1rios para o TCE BA<\/strong>.<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"768\" height=\"432\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2021\/01\/14140305\/tce-ba.jpg\" alt=\"Procedimentos Cont\u00e1beis Or\u00e7ament\u00e1rios para o TCE BA\" class=\"wp-image-794727\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2021\/01\/14140305\/tce-ba.jpg 768w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2021\/01\/14140305\/tce-ba-300x169.jpg 300w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2021\/01\/14140305\/tce-ba-610x343.jpg 610w\" sizes=\"auto, (max-width: 768px) 100vw, 768px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">O concurso prev\u00ea 20 vagas para o cargo de <strong>Auditor Estadual de Controle Externo<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Com uma carga hor\u00e1ria de 30 horas semanais, o cargo oferece a remunera\u00e7\u00e3o inicial de R$ 10.325,34.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Se voc\u00ea pretende ocupar uma dessas 30 vagas, ter\u00e1 que garantir o conhecimento em diversas mat\u00e9rias, divididas entre conhecimentos b\u00e1sicos e conhecimentos espec\u00edficos, dentre os quais est\u00e1 a mat\u00e9ria de <strong>Administra\u00e7\u00e3o Financeira e Or\u00e7ament\u00e1ria<\/strong>.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Juntamente com o conte\u00fado program\u00e1tico dessa mat\u00e9ria, ser\u00e1 cobrada a&nbsp;<strong>Parte I do Manual de Contabilidade Aplicada ao Setor P\u00fablico, que trata dos Procedimentos Cont\u00e1beis Or\u00e7ament\u00e1rios.&nbsp;<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Os Procedimentos Cont\u00e1beis Or\u00e7ament\u00e1rios s\u00e3o formados pelos seguintes cap\u00edtulos:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Princ\u00edpios or\u00e7ament\u00e1rios;<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Receita or\u00e7ament\u00e1ria;<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Despesa or\u00e7ament\u00e1ria;<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Fonte ou destina\u00e7\u00e3o de recursos;<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Registros cont\u00e1beis referentes a transa\u00e7\u00f5es sem efetivo fluxo de caixa;<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Vamos tratar aqui dos principais pontos de cada um desses assuntos.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-align-center\" id=\"h-procedimentos-contabeis-orcamentarios-para-o-tce-ba-principios-orcamentarios\">Procedimentos Cont\u00e1beis Or\u00e7ament\u00e1rios para o TCE BA: Princ\u00edpios or\u00e7ament\u00e1rios<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">O primeiro ponto a ser estudado referente aos Procedimentos Cont\u00e1beis Or\u00e7ament\u00e1rios para o TCE BA s\u00e3o os princ\u00edpios or\u00e7ament\u00e1rios.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Abaixo preparamos a lista de todos os princ\u00edpios or\u00e7ament\u00e1rios previstos no MCASP e as principais informa\u00e7\u00f5es sobre cada um:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Unidade\/totalidade: o or\u00e7amento p\u00fablico deve ser formado de&nbsp;<strong>uma \u00fanica pe\u00e7a or\u00e7ament\u00e1ria para cada ente federado<\/strong>;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Universalidade:&nbsp;<strong>todas<\/strong>&nbsp;as receitas e&nbsp;<strong>todas<\/strong>&nbsp;as despesas devem ser previstas no or\u00e7amento;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Anualidade\/periodicidade: \u00e9 o&nbsp;<strong>per\u00edodo de tempo<\/strong>&nbsp;em que as receitas e despesas ir\u00e3o se referir no or\u00e7amento;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Exclusividade: a lei or\u00e7ament\u00e1ria n\u00e3o deve tratar de&nbsp;<strong>dispositivos estranhos<\/strong>&nbsp;\u00e0 previs\u00e3o da receita e \u00e0 fixa\u00e7\u00e3o da despesa;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Or\u00e7amento bruto: as receitas devem ser previstas na lei or\u00e7ament\u00e1ria pelos&nbsp;<strong>valores brutos, vedada qualquer dedu\u00e7\u00e3o<\/strong>;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Legalidade: os entes p\u00fablicos s\u00f3 podem fazer ou deixar de fazer aquilo que a&nbsp;<strong>lei autorizar<\/strong>;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Publicidade: como o or\u00e7amento p\u00fablico \u00e9 tratado em leis, a estas deve ser dada&nbsp;<strong>publicidade<\/strong>;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Transpar\u00eancia: os entes p\u00fablicos devem dar transpar\u00eancia \u00e0s ferramentas de&nbsp;<strong>controle do or\u00e7amento<\/strong>, como o relat\u00f3rio de gest\u00e3o fiscal.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">N\u00e3o-vincula\u00e7\u00e3o\/n\u00e3o-afeta\u00e7\u00e3o: a receita de&nbsp;<strong>impostos<\/strong>&nbsp;n\u00e3o pode ser&nbsp;<strong>vinculada a \u00f3rg\u00e3o, fundo ou despesa<\/strong>.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-align-center\" id=\"h-receitas\">Receitas<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Quanto \u00e0 classifica\u00e7\u00e3o da receita p\u00fablica, os procedimentos cont\u00e1beis or\u00e7ament\u00e1rios que o candidato ao TCE BA deve saber ser\u00e3o apresentados, em resumo, aqui.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Em sentido estrito, apenas as <strong>receitas or\u00e7ament\u00e1rias<\/strong> s\u00e3o consideradas receitas p\u00fablicas.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A classifica\u00e7\u00e3o da receita mais importante&nbsp;a ser estudada para a prova \u00e9 a <strong>classifica\u00e7\u00e3o da receita por natureza<\/strong>, que possui a seguinte estrutura.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Categoria econ\u00f4mica<\/strong>: corrente ou capital<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Origem<\/strong>: impostos, taxas e contribui\u00e7\u00e3o de melhoria; contribui\u00e7\u00f5es; patrimonial; industrial; servi\u00e7os; opera\u00e7\u00f5es de cr\u00e9dito; aliena\u00e7\u00f5es; amortiza\u00e7\u00e3o de empr\u00e9stimos; transfer\u00eancias; outras receitas.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Esp\u00e9cie<\/strong>: detalha o fato gerador da receita;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Desdobramentos das peculiaridades da receita<\/strong>: de uso facultativo, tem o objetivo de identificar as peculiaridades de cada receita;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Tipo<\/strong>: diferencia o recebimento do valor principal das multas e juros;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A classifica\u00e7\u00e3o por natureza \u00e9 a de n\u00edvel mais <strong>anal\u00edtico<\/strong>, ou seja, cada um desses n\u00edveis apresentados aprofunda mais a classifica\u00e7\u00e3o, tornando-a bastante completa e fornecendo as informa\u00e7\u00f5es necess\u00e1rias sobre as caracter\u00edsticas do recurso arrecadado.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00c9 de suma import\u00e2ncia que voc\u00ea chegue na prova com esta estrutura memorizada, pois a chances de cobran\u00e7a s\u00e3o muito altas.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-align-center\" id=\"h-despesas\">Despesas<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Partimos agora para outro important\u00edssimo t\u00f3pico dos procedimentos cont\u00e1beis or\u00e7ament\u00e1rios para o TCE BA: a<strong> despesa p\u00fablica<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A despesa possui diversas classifica\u00e7\u00f5es, como institucional, program\u00e1tica, funcional, por natureza.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Vamos nos ater aqui \u00e0 classifica\u00e7\u00e3o or\u00e7ament\u00e1ria da despesa por <strong>natureza<\/strong>, por ser a mais completa. A estrutura \u00e9 a seguinte:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Categoria econ\u00f4mica<\/strong>: corrente ou capital<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Grupo de natureza da despesa<\/strong>: pessoal e encargos sociais; juros e encargos da d\u00edvida; outras despesas correntes; investimentos; invers\u00f5es financeiras; amortiza\u00e7\u00e3o da d\u00edvida.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Modalidade de aplica\u00e7\u00e3o<\/strong>: informa\u00e7\u00e3o gerencial que evidencia se a despesa \u00e9 executada diretamente pelo \u00f3rg\u00e3o, ou por meio de transfer\u00eancia a outras unidades;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Elemento<\/strong>: identifica o objeto da despesa, como material de consumo, servi\u00e7os de consultoria, obras e instala\u00e7\u00f5es, subven\u00e7\u00f5es econ\u00f4micas.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Desdobramento do elemento da despesa<\/strong>: classifica\u00e7\u00e3o facultativa, conforme necessidades do \u00f3rg\u00e3o de aprofundar a classifica\u00e7\u00e3o.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-align-center\" id=\"h-fonte-ou-destinacao-de-recursos-e-registros-contabeis-referentes-a-transacoes-sem-efetivo-fluxo-de-caixa\">Fonte ou destina\u00e7\u00e3o de recursos e Registros cont\u00e1beis referentes a transa\u00e7\u00f5es sem efetivo fluxo de caixa<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">O mecanismo de <strong>controle dos recursos p\u00fablicos por fonte\/destina\u00e7\u00e3o<\/strong> visa cumprir determina\u00e7\u00e3o legal que estabelece que os <strong>recursos que receberam vincula\u00e7\u00e3o para atender determinada despesa espec\u00edfica devem ser utilizados somente para atender ao objeto de sua vincula\u00e7\u00e3o.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Assim, a classifica\u00e7\u00e3o por fonte ou destina\u00e7\u00e3o de recursos serve para a <strong>receita<\/strong> como um controle da <strong>destina\u00e7\u00e3o<\/strong> dos recursos, definindo a \u00e1rea em que aqueles valores dever\u00e3o ser utilizados.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">J\u00e1 para a <strong>despesa<\/strong>, essa classifica\u00e7\u00e3o serve para definir a <strong>fonte<\/strong> do recurso que ser\u00e1 utilizada para cobrir o gasto.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Por fim, quanto aos <strong>registros cont\u00e1beis referentes a transa\u00e7\u00f5es sem efetivo fluxo de caixa<\/strong>, o MCASP apresenta como exemplo a tais transa\u00e7\u00f5es a compensa\u00e7\u00e3o entre d\u00edvidas, entre cr\u00e9ditos e obriga\u00e7\u00f5es previdenci\u00e1rias, da\u00e7\u00e3o em pagamento de d\u00edvida ativa.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Tais eventos n\u00e3o podem simplesmente serem contabilizados por meio do encontro de contas patrimoniais, mesmo n\u00e3o havendo o efetivo fluxo de caixa.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00c9 necess\u00e1rio que se reconhe\u00e7a os impactos nas contas <strong>or\u00e7ament\u00e1rias e de controle<\/strong> tamb\u00e9m.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Assim, mesmo n\u00e3o existindo a efetiva entrada de recursos, \u00e9 necess\u00e1rio o lan\u00e7amento da receita or\u00e7ament\u00e1ria, para, posteriormente, ocorrer o lan\u00e7amento do pagamento da despesa, refletindo assim os impactos da compensa\u00e7\u00e3o realizada, sem o fluxo de caixa.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-align-center\" id=\"h-procedimentos-contabeis-orcamentarios-para-o-tce-ba-consideracoes-finais\">Procedimentos Cont\u00e1beis Or\u00e7ament\u00e1rios para o TCE BA: Considera\u00e7\u00f5es finais<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Finalizamos aqui o estudo dos Procedimentos Cont\u00e1beis Or\u00e7ament\u00e1rios para o TCE BA.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Se voc\u00ea quer garantir uma das 30 vagas precisa agilizar os seus estudos, pois a data da prova &#8211; <strong>10 de dezembro de 2023<\/strong> &#8211; est\u00e1 se aproximando.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Reforce os seus estudos realizando muitas quest\u00f5es e resolvendo provas anteriores da banca FGV.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">N\u00e3o deixe tamb\u00e9m de treinar a quest\u00e3o discursiva, ela pode fazer muita diferen\u00e7a na sua classifica\u00e7\u00e3o.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bons estudos e boa prova!<\/p>\n\n\n\n<p class=\"has-background wp-block-paragraph\" style=\"background-color:#abb7c247\">Quer aproveitar as vantagens dos concursos? <a href=\"https:\/\/www.estrategiaconcursos.com.br\/cursosPorConcurso\/tce-ba\/\">Confira aqui todos os cursos que preparamos para voc\u00ea.<\/a><\/p>\n\n\n\n<p class=\"has-text-align-center has-large-font-size wp-block-paragraph\">Quer saber tudo sobre os concursos previstos?<\/p>\n\n\n\n<p class=\"has-text-align-center has-large-font-size wp-block-paragraph\">Confira nossos artigos!<\/p>\n\n\n\n<p class=\"has-text-align-center has-white-color has-text-color has-background wp-block-paragraph\" style=\"background-color:#abb7c257\"><a href=\"https:\/\/concursos.estrategia.com\/portal\/concursos-abertos\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>Concursos abertos<\/strong><\/a><\/p>\n\n\n\n<p class=\"has-text-align-center has-white-color has-text-color has-background wp-block-paragraph\" style=\"background-color:#abb7c257\"><a href=\"https:\/\/concursos.estrategia.com\/portal\/concursos-2023\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>Concursos 2023<\/strong><\/a><\/p>\n\n\n\n<p class=\"has-text-align-center has-white-color has-text-color has-background wp-block-paragraph\" style=\"background-color:#abb7c257\"><a href=\"https:\/\/concursos.estrategia.com\/portal\/concursos-2024\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>Concursos 2024<\/strong><\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">P\u00e1gina do concurso:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/conhecimento.fgv.br\/concursos\/tceba23\">https:\/\/conhecimento.fgv.br\/concursos\/tceba23<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>O aguardado edital do concurso do Tribunal de Contas do Estado da Bahia foi publicado e se voc\u00ea quer garantir uma das vagas, precisa correr para se preparar a tempo. Para ajudar voc\u00ea, preparamos este material sobre os Procedimentos Cont\u00e1beis Or\u00e7ament\u00e1rios para o TCE BA. O concurso prev\u00ea 20 vagas para o cargo de Auditor [&hellip;]<\/p>\n","protected":false},"author":2461,"featured_media":794726,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"post_tipo":"article","footnotes":""},"categories":[214710],"tags":[],"tax_estado":[219968,219963],"class_list":["post-1299306","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tribunais-de-contas","tax_estado-ba","tax_estado-concursos-federais"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.6 (Yoast SEO v28.6) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Procedimentos Or\u00e7ament\u00e1rios para o TCE BA<\/title>\n<meta name=\"description\" content=\"O que voc\u00ea precisa saber sobre os Procedimentos Cont\u00e1beis Or\u00e7ament\u00e1rios para o TCE BA? 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