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As demonstrações contábeis refletem os efeitos das transações (financeiras e não financeiras) e ainda de outros eventos que tenham efeito imediato ou futuro sobre o patrimônio do ente público. Tais transações e eventos são agrupados em classes que compartilham características econômicas assemelhadas. Essas classes são denominadas elementos das demonstrações contábeis e forma estruturas básicas a partir das quais as essas demonstrações são elaboradas. Dentre estes elementos estão o Ativo e o Passivo.

 

  1. Qual a definição de ativo segundo a norma que trata da Estrutura Conceitual da Contabilidade Pública?

Ativo é um recurso controlado no presente pela entidade como resultado de evento passado.

  1. O que é recurso para efeito de identificação de um ativo?

Recurso é um item com potencial de serviços ou com a capacidade de gerar benefícios econômicos.

  1. Os ativos no setor público são sempre destinados à prestação de serviços à sociedade?

No setor público os ativos, em sua maioria, são destinados à prestação de serviço à sociedade, por exemplo: ativos de recreação, do patrimônio cultural, comunitários, de defesa nacional e outros que sejam mantidos pelos governos e outras entidades do setor público e que sejam utilizados para a prestação de serviços à sociedade. Contudo, alguns ativos podem gerar benefícios econômicos, por exemplo: ativo utilizados na produção e na venda de serviços.

  1. A propriedade legal é um requisito necessário para que um bem possa ser considerado como ativo do ente público?

De acordo com a Estrutura Conceitual, a propriedade legal do recurso, tal como terreno ou equipamento, é um dos métodos para se verificar o potencial de serviços ou os benefícios econômicos de um ativo. No entanto, os direitos ao potencial de serviços ou à capacidade de gerar benefícios econômicos podem existir sem que se verifique a propriedade legal do recurso. Logo, a propriedade legal do recurso não é uma característica essencial de um ativo, contudo, é um indicador de controle do ativo.

  1. Como o ente público pode obter ativos?

Por intermédio da sua compra em transação com contraprestação (ex.: licitação para aquisição de equipamentos hospitalares), ou mesmo pelo seu desenvolvimento (ex.: construção de rodovias). Os ativos também podem surgir de transações sem contraprestação, inclusive por meio do exercício dos direitos soberanos (ex.: arrecadação de tributos).

  1. Qual a definição de passivo segundo a norma que trata da Estrutura Conceitual da Contabilidade Pública?

Passivo é uma obrigação presente, derivada de evento passado, cuja extinção deva resultar na saída de recursos da entidade.

  1. De que formar pode surgir um passivo?

Os passivos podem ser decorrentes de obrigações legais, contratuais, dentre outras. Como exemplo de passivo decorrente de obrigação legal temos os valores a serem repassados pela União aos Estados e Municípios a título de fundo de participação (FPE e FPM), esses passivos decorrem de obrigação prevista na Constituição Federal. Como exemplo de passivos decorrentes de obrigações contratuais podemos citar as dívidas com fornecedores pela prestação de serviços ou pelo fornecimento de bens.

  1. O reconhecimento de um passivo por parte da administração pública depende da existência da dotação orçamentária?

A Lei nº 4.320/64 proíbe a realização de despesa sem o prévio empenho, o que em regra depende de dotação orçamentária. No entanto, de acordo com a Estrutura Conceitual da Contabilidade Pública, a ausência de dotação orçamentária própria não impede o reconhecimento e registro do passivo. Entenda que a norma contábil não incentiva a realização de despesa sem o prévio empenho, mas exige que os passivos mesmo sem lastro orçamentário sejam registrados consequentemente e evidenciados nas demonstrações contábeis.

  1. Como os ativos e passivos devem ser classificados de acordo com a Norma Brasileira de Contabilidade Aplicada ao Setor Público (NBC T 16.6)?

A classificação do ativo e do passivo considera a segregação em “circulante” e “não circulante”, com base em seus atributos de conversibilidade (para o ativo) e exigibilidade (para o passivo).

  1. Quando um ativo e um passivo devem ser reconhecidos?

De acordo com o Manual de Contabilidade Aplicada ao Setor Público editado pela Secretaria do Tesouro Nacional, um ativo deve ser reconhecido quando satisfizerem as definições de ativo e passivo, e ainda quando puderem ser mensurado de maneira que observe as características qualitativas, levando em consideração as restrições sobre a informação contábil.

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