Na sequência de questões comentadas sobre Demonstração Contábil Aplicada ao Setor Público (DCASP) daremos destaque neste post ao Balanço Financeiro.
Bons estudos!
O Balanço Financeiro, de acordo com o art. 103 da Lei nº 4.320/64, demonstrará a receita e a despesa orçamentárias bem como os recebimentos e os pagamentos de natureza extra-orçamentária, conjugados com os saldos em espécie provenientes do exercício anterior, e os que se transferem para o exercício seguinte.
Ainda de acordo com esta Lei, os restos a pagar inscritos no exercício serão computados na receita extra-orçamentária para compensar sua inclusão na despesa orçamentária. Repare que a Lei não classifica os restos a pagar como receita, ela apenas determina que esses serão computado (para não dizer somados) as receitas extra-orçamentária apenas para balancear os totais entre as coluna Ingresso e Dispêndio.
A Norma Brasileira de Contabilidade NBCT 16.6 praticamente repete os dizeres da Lei nº 4.320/64 ao estabelecer que o Balanço Financeiro evidencia as receitas e despesas orçamentárias, bem como os ingressos e dispêndios extraorçamentários, conjugados com os saldos de caixa do exercício anterior e os que se transferem para o início do exercício seguinte.
Agora vejamos a resolução de questões que tratam do balanço financeiro.
Questão 1 (CESPE–MPU-2015) Os seguintes eventos contábeis foram registrados no primeiro exercício financeiro encerrado de determinada entidade governamental.
- previsão da receita orçamentária e fixação da despesa orçamentária, no valor de R$ 160.000,00 cada;
- lançamento de impostos no valor de R$ 100.000,00, sendo arrecadados 80% desse valor;
- recebimento de imóvel em doação no valor de R$ 60.000,00;
- empenho e liquidação de despesas de pessoal no valor de R$ 75.000,00, sendo R$ 50.000,00 pagos no exercício e R$ 25.000,00 inscritos em restos a pagar.
A partir dessa situação, julgue o item a seguir relativo à estrutura e às instruções de preenchimento das demonstrações contábeis aplicadas ao setor público.
Considerando-se os valores inscritos em restos a pagar, é correto afirmar que o balanço financeiro apresentou saldo para o exercício seguinte de R$ 90.000,00.
Certo
Errado
Resolução: Segundo a Lei nº 4.320/64, o Balanço Financeiro demonstrará a receita e a despesa orçamentárias bem como os recebimentos e os pagamentos de natureza extraorçamentária, conjugados com os saldos em espécie provenientes do exercício anterior, e os que se transferem para o exercício seguinte. Logo deve obedecer a seguinte equação:
Saldo disponível do Exercício Anterior + Ingressos (Receita Orçamentária + Ingressos Extraorçamentários) – Dispêndios (Despesas Orçamentárias + Dispêndios Extraorçamentários) = Saldo Disponível para o Exercício Seguinte.
Ressalte-se ainda que a Lei estabelece que os Restos a Pagar do exercício serão computados na receita extraorçamentária para compensar sua inclusão na despesa orçamentária.
Assim, vamos extrair do enunciado da questão apenas as informações que nós interessa para resolução da questão e em seguida substituir esses valores na fórmula.
Saldo disponível do Exercício Anterior = 0 (pois o enunciado afirma que estamos no primeiro exercício financeiro).
Receita Arrecadada = 80.000,00.
Empenho da despesa = 75.000.
Restos a Pagar inscritos = 25.000
Substituição dos valores na fórmula:
0 + (80.000 + 25000) – (75.000 + 0) = Saldo Disponível para o Exercício Seguinte → Saldo Disponível para o Exercício Seguinte = 30.000.
Gabarito: Errado
Questão 2 (FCC – TCE-CE – 2015) Considere as informações extraídas do Balanço Orçamentário, referentes ao exercício financeiro de 2014, de uma entidade pública:
− Previsão Atualizada da Receita: R$ 9.000.000,00
− Receita Arrecadada: R$ 9.500.000,00
− Despesa Empenhada: R$ 8.700.000,00
− Inscrição de Restos a Pagar em 31/12/2014: R$ 900.000,00
Considere, ainda, as seguintes transações realizadas no exercício financeiro de 2014:
− Devolução de Depósito Caução: R$ 500.000,00
− Pagamento de Restos a Pagar: R$ 1.450.000,00
− Reconhecimento do aumento da Dívida Fundada decorrente de juros incorridos: R$ 60.000,00
Com base nestas informações, o saldo em espécie em 2014, conforme evidenciado no Balanço Financeiro, foi, em reais,
a) reduzido em 250.000,00.
b) aumentado em 250.000,00.
c) reduzido em 1.150.000,00.
d) reduzido em 310.000,00.
e) aumentado em 700.000,00.
Resolução: Utilizando a mesma lógica da questão anterior vamos extrair apenas as informações que nos interessa para aplicação na fórmula.
Saldo disponível do Exercício Anterior = 0 (Pois o enunciado não informou o valor)
Receita Arrecadada = R$ 9.500.000,00
Despesa Empenhada = R$ 8.700.000,00
Inscrição de Restos a Pagar em 31/12/2014 = R$ 900.000,00
Devolução de Depósito Caução = R$ 500.000,00
Pagamento de Restos a Pagar = R$ 1.450.000,00
Agora é só substituirmos os valores na fórmula abaixo.
Saldo disponível do Exercício Anterior + Ingressos (Receita Orçamentária + Ingressos Extraorçamentários) – Dispêndios (Despesas Orçamentárias + Dispêndios Extraorçamentários) = Saldo Disponível para o Exercício Seguinte.
0 + (9.500.000,00 + 900.000,00) – (8.700.000,00 + 500.000,00 + 1.450.000,00) = Saldo Disponível para o Exercício Seguinte → Saldo Disponível para o Exercício Seguinte = – 250.000.
Logo o Saldo Disponível para o Exercício Seguinte foi reduzido em 250.000,00
Gabarito: A
Questão 3 (CESPE – TCE/SC – 2016) Ainda conforme o MCASP, julgue o item seguinte, a respeito dos elementos que compõem as demonstrações contábeis aplicadas ao setor público.
Se o ente considerar que a retenção deverá ser paga no momento de sua liquidação, o saldo em espécie deverá ser ajustado quando da elaboração do balanço financeiro.
Certo
Errado
Resolução: De acordo o com o MCASP 2017 (7ª edição), algumas operações podem interferir na elaboração do Balanço Financeiro, como, por exemplo, as retenções. Dependendo da forma como as retenções são contabilizadas, os saldos em espécie podem ser afetados. Se o ente considerar a retenção como paga no momento da liquidação, então deverá promover um ajuste no saldo em espécie a fim de demonstrar que há um saldo vinculado a ser deduzido.
Gabarito: Certo
Questão 4 (CESPE – TCU – 2015) Julgue o item, que diz respeito à estrutura e às características dos balanços orçamentário, financeiro e patrimonial e da demonstração das variações patrimoniais, previstos na Lei n.º 4.320/1964.
O balanço financeiro demonstra a receita e a despesa orçamentárias, bem como os recebimentos e pagamentos de natureza extraorçamentária, conjugados com os saldos em espécie do exercício anterior e os que se transferem para o exercício seguinte.
Certo
Errado
Resposta: A Lei nº 4.320/64 estabelece que:
Art. 103. O Balanço Financeiro demonstrará a receita e a despesa orçamentárias bem como os recebimentos e os pagamentos de natureza extra-orçamentária, conjugados com os saldos em espécie provenientes do exercício anterior, e os que se transferem para o exercício seguinte.
Parágrafo único. Os Restos a Pagar do exercício serão computados na receita extra-orçamentária para compensar sua inclusão na despesa orçamentária.
Gabarito: Certo
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