No setor público a Lei nº 4.320/64 basicamente classifica o endividamento em dois tipos: dívida funda e dívida flutuante. A dívida fundada compreende os compromissos de exigibilidade superior a doze meses, e geralmente é contraídos em contrapartida de uma operação de crédito. Já a dívida flutuante é composta pelos restos a pagar, serviços da dívida a pagar, depósitos e dos débitos em tesouraria.
Neste artigo iremos abordar os restos a pagar sob os seguintes aspectos: da classificação, da prescrição, das condições para inscrição, do registro contábil, da gestão fiscal e sob a ótica da lei de crimes fiscais.
Segundo a Lei nº 4.320/64, a despesa pública na sua execução passa por três estágios: empenho, liquidação e pagamento. O empenho da despesa é ato da autoridade competente, no caso o ordenador de despesas, que precede a liquidação da despesa. A liquidação consistente na entrega efetiva do material ou do serviço prestado. O pagamento é última etapa da execução orçamentária e só pode ser realizado após a regular liquidação. Caso a despesa empenhada não seja paga até 31 de dezembro esta será inscrita em restos a pagar.
Os restos a pagar são classificados como processados e não processados. Os processados decorrem das despesas empenhadas e liquidadas, mas que, até 31 de dezembro, não foram pagar. Os não processados referem-se a despesas empenhadas que não alcançaram o estágio da liquidação.
Ainda segundo a lei nº 4.320/64, as despesas orçamentárias pertencem ao exercício na qual foram empenhadas. Assim, no exercício seguinte os pagamentos dos restos a pagar são considerados dispêndios extraorçamentários.
Os restos a pagar são dívida passiva e segundo o Decreto 20.910/32, a dívida passiva da União, dos estados e dos municípios prescreve em cinco anos.
Sob o aspecto legal, na esfera federal, a inscrição de despesas em restos a pagar depende das condições estabelecidas no Decreto nº 93.872/96. Vejamos quais são essas condições.
- A inscrição como restos a pagar não processados fica condicionada à indicação pelo ordenador de despesas. Este certamente é um cuidado que este gestor deve tomar para evitar a inscrição de despesa em restos a pagar não processado sem lastro financeiro.
- 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. Conforme visto anteriormente estes passivos, via de regra, prescrevem em cinco anos a contar da data de sua inscrição. Contudo, segundo estabelece o Decreto nº 93.872/96, um resto a pagar não processado, por exemplo, inscrito em 31 de dezembro de 2016 terá sua prescrição interrompida em 30 de junho de 2018.
- Não terão sua prescrição interrompida os restos a pagar não processados que se referem as despesas executadas diretamente pelos órgãos e entidades da União ou mediante transferência ou descentralização aos Estados, Distrito Federal e Municípios, que tenham iniciada execução antes de 30 de junho do segundo ano subsequente ao ano de inscrição.
- Também não terão prescrição interrompida os restos a pagar decorrentes de despesas do Programa de Aceleração do Crescimento (PAC), do Ministério da Saúde e do Ministério da Educação financiadas com recursos da Manutenção e Desenvolvimento do Ensino.
Ainda segundo o Decreto nº 93.872/96, após o cancelamento da inscrição da despesa como Restos a Pagar, o pagamento que vier a ser reclamado será empenhado como despesas de exercícios anteriores – DEA.
Sob o aspecto do registro contábil a inscrição em restos a pagar é registrada na classe 5 (Controle da Aprovação do Orçamento) Grupo 5.3 (Inscrição de Restos a Pagar) do Plano de Contas Aplicado ao Setor Público. Ressalte-se que os processados, no momento em que foi liquidado, criou um passivo para a administração pública em função do direito adquirido pelo credor. Já os não processados não configuram um direito por parte do credor pois o estágio da liquidação ainda não se completou.
Sob o aspecto da gestão fiscal, os restos a pagar sem lastro financeiro são indicativo de uma gestão financeira desequilibrada. A Lei nº 101 de 04 de maio de 2000, conhecida como Lei de Responsabilidade Fiscal (LRF) tem entre seus pressupostos o princípio de equilíbrio. Embora a LRF reforce a necessidade de se observar este princípio no último ano do mandato, este deve ser perseguido ao logo de toda a gestão, de forma que não se acumule resíduos passivos ao longo dos anos. O Manual de Demonstrativos Fiscais, editado pela Secretaria do Tesouro Nacional – STN, sugere o equilíbrio intertemporal (longo dos exercícios) entre as receitas e as despesas públicas se estabelece como pilar da gestão fiscal responsável.
A Lei que trata dos crimes contra as finanças públicas, Lei nº 10.028 de 19 de outubro de 2000, configura como crime contra as finanças públicas ordenar ou autorizar a inscrição em restos a pagar, de despesa que não tenha sido previamente empenhada ou que exceda limite estabelecido na Lei de Responsabilidade Fiscal. Por seu turno a LRF proíbe que os gestores deixem obrigações de despesas contraídas nos quatro últimos meses do mandato, para serem pagas por seus sucessores sem que haja disponibilidade de caixa no mínimo em igual valor ao passivo deixado para o sucessor.
Também é considerado crime contra as finanças púbicas, segundo a citada Lei, deixar de ordenar, de autorizar ou de promover o cancelamento do montante de restos a pagar inscrito em valor superior ao permitido na LRF. Depreende-se deste dispositivo que os restos a pagar não processados que excedam as disponibilidades de caixa devem ser cancelados.
Considerando todo exposto os gestores públicos deve ter cautela, buscar sempre o equilíbrio entre receitas, despesas e disponibilidade de caixa para evitar o endividamento dos entes governamentais.
Para exercitar acesse: Questões de Concursos sobre Restos a Pagar
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