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Contabilidade Pública Orçamento Público

O que é Nota de Empenho da Despesa Pública

No setor público a despesa para ser realizada deve ser precedida de um ato administrativo denominado empenho da despesa.

O empenho da despesa é um ato administrativo, sendo assim compete a uma autoridade expedi-lo, no caso o ordenador de despesas.

Em suma, podemos entender o empenho da despesa como uma espécie de reserva orçamentária, formalizada por ato de uma autoridade competente, para a realização de uma determinada despesa.

O que é Nota de Empenho da Despesa.

De aordo com o art. 61. da Lei nº 4.320/64, para cada empenho será extraído um documento denominado “nota de empenho” que indicará o nome do credor, a representação e a importância da despesa bem como a dedução desta do saldo da dotação própria.

Sendo assim, podemos afirmar que a nota de empenho é a materialização do empenho da despesa.

A nota de empenho da despesa deve conter todas as especificações do gasto, a identificação do credor, o valor correspondente a despesa a ser realizada, devendo ainda indicar o valor deduzido da dotação orçamentária por onde ocorrerá o gasto.

A nota de empenho garante ao fornecerdor ou prestador de serviços que contrata com a administração pública?

A nota de empenho é o documanto hábil utilizado na administração pública como uma garantia para fornecedores e prestadores de serviços que realizam contratos com órgãos governamentais.

Para ilustrar sua função, podemos comparar o orçamento público a um bolo apetitoso, cobiçado por muitos. Neste cenário, a nota de empenho seria equivalente a uma fatia desse bolo. Ao emitir uma nota de empenho, a administração pública está, efetivamente, separando uma fatia desse “bolo orçamentário” e alocando-a especificamente para um fornecedor ou prestador de serviços. Essa ação assegura que uma parte do orçamento foi reservada para o credor, garantindo que ele receberá o pagamento, desde que cumpra com os termos de fornecimento ou de prestação do serviço acordados.

É necessário que a nota de empenho detalhe informações como o nome do credor e o valor exato que será pago, condicionado à satisfação dos requisitos e condições estabelecidos no contrato. Este documento não apenas formaliza o compromisso de pagamento, mas também fornece segurança e clareza tanto para o órgão público quanto para o fornecedor ou prestador de serviços envolvido.

O Contrato subistitue a nota de empenho?

É importante entender que o contrato administrativo e a nota de empenho desempenham papéis diferentes e complementares na gestão pública. O contrato administrativo, por si só, não substitui a necessidade da nota de empenho.

O Propósito do Contrato Administrativo

O contrato administrativo serve como um acordo formal entre a Administração Pública e uma parte privada, estabelecendo obrigações mútuas com o foco na realização de interesses públicos. Este contrato é um mecanismo para definir os termos e condições sob os quais um serviço ou bem será fornecido, incluindo aspectos como escopo, prazos e qualidade esperada.

A Função Distinta da Nota de Empenho

Por outro lado, a nota de empenho é um documento que garante a alocação de recursos orçamentários específicos para um futuro pagamento de um determinado credor. Embora um contrato administrativo possa indicar a dotação orçamentária para a despesa, ele não atua no controle da execução orçamentária nem no acompanhamento do saldo dos créditos orçamentários. Nesse sentido, a nota de empenho é essencial para assegurar que haja recursos disponíveis e reservados para cobrir as despesas geradas pelo contrato.

A nota de empenho pode substituir o contrato?

Conforme estipulado pelo artigo 95 da Lei nº 14.133/2021, que regula as licitações e contratos administrativos, o uso de um contrato formal é a norma. No entanto, existem circunstâncias específicas onde a Administração Pública tem a opção de substituir o contrato formal por outros instrumentos, incluindo a nota de empenho, carta-contrato, autorização de compra ou ordem de execução de serviço. As situações onde essa substituição é permitida incluem:

Hipóteses para a Substituição do Contrato

  1. Dispensa de Licitação por Valor: Quando uma aquisição ou contratação é isenta de licitação devido ao seu valor limitado, a administração pode optar por não formalizar um contrato completo, utilizando em vez disso uma nota de empenho ou outro instrumento hábil.
  2. Compras com Entrega Imediata: Em casos onde a compra envolve a entrega imediata e integral dos bens, e não resulta em obrigações futuras (como assistência técnica), a administração também pode substituir o contrato formal. Isso é aplicável independentemente do valor da compra.

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