Segundo a Lei nº 4.320/64, as despesas de exercícios encerrados, para as quais o orçamento respectivo consignava crédito próprio, com saldo suficiente para atendê-las, que não se tenham processado na época própria, bem como os Restos a Pagar com prescrição interrompida e os compromissos reconhecidos após o encerramento do exercício correspondente poderão ser pagos à conta de dotação específica consignada no orçamento, discriminada por elementos, obedecida, sempre que possível, a ordem cronológica.
O Decreto Federal nº 93.872/86, que regulamenta a Lei nº 4.320/64 no âmbito Federal, desdobra as despesas de exercícios anteriores em 3 tipos:
- Despesas que não se tenham processado na época própria, aquelas cujo empenho tenha sido considerado insubsistente e anulado no encerramento do exercício correspondente, mas que, dentro do prazo estabelecido, o credor tenha cumprido sua obrigação.
- Restos a pagar com prescrição interrompida, a despesa cuja inscrição como restos a pagar tenha sido cancelada, mas ainda vigente o direito do credor.
- Compromissos reconhecidos após o encerramento do exercício, a obrigação de pagamento criada em virtude de lei, mas somente reconhecido o direito do reclamante após o encerramento do exercício correspondente.
Vamos conhecer um pouco mais as despesas de exercícios anteriores treinando nos divertindo com as questões de concursos abaixo.
Questão 1: (FGV – DPE/RO – 2015) Em uma entidade da administração pública, durante o exercício de 2008 foi emitida uma nota de empenho para prestação de serviços de manutenção no sistema de ar refrigerado. A prestação de serviço foi iniciada em 2008, mas encerrada apenas no exercício seguinte. A empresa prestadora de serviço enviou a documentação de cobrança comprobatória da prestação do serviço somente em 2013. A partir do recebimento da cobrança, essa despesa deve ser tratada pelo ente como:
- a)restos a pagar processados;
- b)operações orçamentárias anuladas;
- c)despesa do exercício em que o pagamento foi reclamado;
- d) despesa de exercícios anteriores, que teve prescrição interrompida;
- e) despesa não passível de pagamento em decorrência de prescrição de prazo de cobrança.
Resolução:
Aparentemente o caso parece se tratar de restos a pagar não processado (despesa empenhada e não liquidada até o final do exercício). O que não é verdade, vejamos o porquê.
O Decreto 20.910/32, ainda em pleno vigor, estabelece que a dívida passiva da União, Estados e Municípios prescreve em 5 anos.
De acordo com o Decreto 93.872/86, os restos a pagar inscritos na condição de não processados e não liquidados posteriormente terão validade até 30 de junho do segundo ano subsequente ao de sua inscrição. Nesse caso há uma interrupção da prescrição que, como vimos, seria em 5 anos.
Com base nas informações do enunciado da questão observa-se a seguinte situação:
Em 2008 a despesa foi inscrita em restos a pagar não processado pois não fora liquidada naquele ano.
Apesar da prestação do serviço encerrou em 2009. Contudo, a despesa não pode ser considerada liquidada pois, para tanto, o credor não apresentou a documentação necessária. Pois segundo a Lei nº 4.320/64 a liquidação da despesa por serviços prestados terá por base, entre outros documentos, os comprovantes da entrega de material ou da prestação efetiva do serviço. Assim a despesa permaneceu como resto as pagar não processado até meados de 2010 quando teve sua prescrição interrompida.
Logo, de acordo com o Decreto 93.872/86, temos um típico caso de despesa de exercício anteriores decorrente de restos a pagar com prescrição interrompida.
Gabarito B
Questão 2: (FCC – TRT/3R-2015)
Determinado órgão público empenhou despesa com serviços de manutenção de elevadores, para o período de março a novembro de 2014, no valor de R$ 90.000,00. Por lapso do contador, a despesa referente ao mês dezembro de 2014 não foi empenhada. Nestas condições, no exercício de 2015, tal despesa deve ser empenhada no seguinte elemento de despesa:
- a)indenizações.
- b)restos a pagar.
- c)despesas de exercícios anteriores.
- d) despesas não liquidadas a pagar.
- e) serviços de terceiros − pessoa jurídica.
Resolução:
De acordo com o enunciado da questão o contador cometeu um lapso ao não empenhar também a despesa de dezembro. O que dá a entender que o credor cumpriu com a sua obrigação em prestar o serviço. Neste caso, a despesa não foi processada na época própria e por isso o empenho foi insubsistente.
Ressalte-se que o Decreto Lei nº 4.320/64 estabelece que a DEA poderão ser pagos à conta de dotação específica consignada no orçamento, neste caso 2015.
Assim, em 2015 a despesa dever ser empenhada no elemento de despesas: despesa de exercícios anteriores.
Gabarito C
Questão 3: (CESPE -STJ – 2015) Com relação a conceitos e normas aplicáveis à despesa pública, julgue o item a seguir.
São pagas à conta de despesa de exercícios anteriores as despesas anteriormente inscritas em restos a pagar, depois cancelados e posteriormente reinscritos, por reconhecimento do direito do credor, sem que haja necessidade de novos créditos orçamentários.
Certo
Errado
Neste caso não há que se ralar em reinscrição de restos a pagar, pois o Decreto nº 93.872/86 diz claramente que após o cancelamento da inscrição da despesa como Restos a Pagar, o pagamento que vier a ser reclamado poderá ser atendido à conta de dotação destinada a despesas de exercícios anteriores.
Gabarito Errado
Leia também: RESTOS A PAGAR: Classificação, Prescrição, Inscrição, Registro contábil e aspectos Fiscais.
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95 Comentários
Dúvida em relação a DEA.
Determinada Unidade Gestora encerra o exercício de 2014 com saldo orçamentário “zero”.
Em abril de 2015, por exemplo, aparece uma conta de energia de outubro de 2014 que o gestor constata de fato não ter sido paga. Não ficou restos a pagar para tal despesa ao final de 2014.
Pode o gestor empenhar, liquidar e pagar esta conta como DEA? Penso que não, mas alguns colegas discordam. Desta forma gostaria de ter a opinião/explicação do professor.
Minha dúvida é principalmente em relação a parte do art.37:
Art. 37. As despesas de exercícios encerrados, para as quais o orçamento respectivo consignava crédito próprio, com saldo suficiente para atendê-las […]
Grato,
Flávio
Olá Flávio, tudo bem?
De fato esta é a dúvida que muitas pessoas tem em relação a DEA.
Este caso posto por você entendo que não se enquadra no caso 1 (aquelas cujo empenho tenha sido considerado insubsistente e anulado no encerramento do exercício correspondente) e sim no caso 3 (compromissos reconhecidos após o encerramento do exercício). Neste último caso a lei não exige a existência de saldo orçamentário. Entendo também que o direito do credor seja liquido e certo, caso realmente tenha prestado o serviço ou entregue a mercadoria, e, por este motivo, o Estado não pode enriquecer sem causa.
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