{"id":1523249,"date":"2025-02-15T14:08:00","date_gmt":"2025-02-15T17:08:00","guid":{"rendered":"https:\/\/www.estrategiaconcursos.com.br\/blog\/?p=1523249"},"modified":"2025-02-18T11:37:45","modified_gmt":"2025-02-18T14:37:45","slug":"orcamentarios-cgm-sp","status":"publish","type":"post","link":"https:\/\/www.estrategiaconcursos.com.br\/blog\/orcamentarios-cgm-sp\/","title":{"rendered":"Procedimentos cont\u00e1beis or\u00e7ament\u00e1rios para a CGM SP"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">O aguardado <a href=\"https:\/\/www.concursosfcc.com.br\/concursos\/pmspd124\/index.html\" target=\"_blank\" rel=\"noreferrer noopener\">concurso da <strong>Controladoria Geral do Munic\u00edpio de S\u00e3o Paulo<\/strong><\/a> foi publicado e representa uma oportunidade excelente na \u00e1rea p\u00fablica. Para deixar voc\u00ea um passo mais perto da <strong>nomea\u00e7\u00e3o<\/strong>, vamos analisar os <strong>Procedimentos Cont\u00e1beis Or\u00e7ament\u00e1rios<\/strong> &#8211; PCO para a CGM SP.<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"768\" height=\"432\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2023\/12\/06161340\/cgm-sp.jpg\" alt=\"PCO para a CGM SP\" class=\"wp-image-1317467\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2023\/12\/06161340\/cgm-sp.jpg 768w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2023\/12\/06161340\/cgm-sp-300x169.jpg 300w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2023\/12\/06161340\/cgm-sp-610x343.jpg 610w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2023\/12\/06161340\/cgm-sp-150x84.jpg 150w\" sizes=\"auto, (max-width: 768px) 100vw, 768px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">O concurso prev\u00ea 40 vagas para Auditor Municipal de Controle Interno, distribu\u00eddas nas \u00e1reas de especializa\u00e7\u00e3o geral, especializa\u00e7\u00e3o correi\u00e7\u00e3o e especializa\u00e7\u00e3o infraestrutura.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A escolaridade exigida para as 3 especialidades \u00e9 ensino superior em qualquer \u00e1rea de forma\u00e7\u00e3o.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Sabemos que com essa facilidade para se candidatar ao cargo, a concorr\u00eancia tende a ser bastante alta.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Por isso, vamos iniciar nossa an\u00e1lise, j\u00e1 que temos muito trabalho pela frente.<\/p>\n\n\n\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><ul><li><a href=\"#h-procedimentos-contabeis-orcamentarios-pco-para-a-cgm-sp\" data-level=\"2\">Procedimentos Cont\u00e1beis Or\u00e7ament\u00e1rios &#8211; PCO para a CGM SP<\/a><ul><li><a href=\"#h-principios-orcamentarios\" data-level=\"3\">Princ\u00edpios or\u00e7ament\u00e1rios<\/a><\/li><li><a href=\"#h-pco-para-a-cgm-sp-receita-orcamentaria\" data-level=\"3\">PCO para a CGM SP: receita or\u00e7ament\u00e1ria<\/a><\/li><li><a href=\"#h-pco-para-a-cgm-sp-despesa-orcamentaria\" data-level=\"3\">PCO para a CGM SP: despesa or\u00e7ament\u00e1ria<\/a><\/li><li><a href=\"#h-fonte-ou-destinacao-de-recursos\" data-level=\"3\">Fonte ou destina\u00e7\u00e3o de recursos<\/a><\/li><li><a href=\"#h-registros-contabeis-referente-a-transacoes-sem-fluxo-de-caixa\" data-level=\"3\">Registros cont\u00e1beis referente a transa\u00e7\u00f5es sem fluxo de caixa<\/a><\/li><\/ul><\/li><li><a href=\"#h-pco-nbsp-para-a-cgm-sp-preparacao-para-o-concurso\" data-level=\"2\">PCO\u00a0para a CGM SP: prepara\u00e7\u00e3o para o concurso<\/a><\/li><li><a href=\"#cursos\" data-level=\"2\">Quer estudar para o concurso CGM SP?<\/a><\/li><\/ul><\/div>\n\n\n\n<div class=\"container\" id=\"boxes\">\n  <div class=\"row\">\n\n    <div class=\"col-sm\">\n      <div class=\"banner-tcg\" id=\"box-assinatura\">\n        <h2 class=\"titulo-assinatura\">Cursos CGM SP<\/h2>\n        <p class=\"subtitulo-assinatura\">Estude com o Estrat\u00e9gia para a CGM SP!<\/p>\n        <div class=\"box-botao\">\n          <a class=\"btn-assinatura\" target=\"_blank\" href=\"https:\/\/www.estrategiaconcursos.com.br\/cursosPorConcurso\/cgm-sp-auditor-de-controle-interno-422\/\" role=\"button\" rel=\"noopener noreferrer\">INICIAR PREPARA\u00c7\u00c3O<\/a>\n        <\/div>\n      <\/div>\n      \n    <\/div>\n\n  <\/div>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading has-text-align-center\" id=\"h-procedimentos-contabeis-orcamentarios-pco-para-a-cgm-sp\">Procedimentos Cont\u00e1beis Or\u00e7ament\u00e1rios &#8211; PCO para a CGM SP<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Os Procedimentos Cont\u00e1beis Or\u00e7ament\u00e1rios&nbsp;s\u00e3o encontrados na <strong>Parte I<\/strong> do <strong>Manual de Contabilidade Aplicada ao Setor P\u00fablico<\/strong>.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Esta parte engloba os <strong>princ\u00edpios<\/strong> or\u00e7ament\u00e1rios, a <strong>receita<\/strong> or\u00e7ament\u00e1ria, a <strong>despesa<\/strong> or\u00e7ament\u00e1ria, a classifica\u00e7\u00e3o por <strong>fonte ou destina\u00e7\u00e3o<\/strong> de recursos e os <strong>registros cont\u00e1beis<\/strong> referentes a transa\u00e7\u00f5es sem efetivo fluxo de caixa.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Como se trata de um cap\u00edtulo bastante extenso, vamos trazer aqui as informa\u00e7\u00f5es mais importantes para levar para a prova da CGM SP.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-principios-orcamentarios\">Princ\u00edpios or\u00e7ament\u00e1rios<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Voc\u00ea n\u00e3o pode ir para a prova da CGM SP sem saber os princ\u00edpios or\u00e7ament\u00e1rios, pois eles s\u00e3o a base do or\u00e7amento p\u00fablico.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Por isso, abaixo reunimos as principais disposi\u00e7\u00f5es sobre cada um dos princ\u00edpios or\u00e7ament\u00e1rios:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>unidade\/totalidade<\/strong>: disp\u00f5e que o or\u00e7amento p\u00fablico deve ser \u00fanico, vedado manter diversas pe\u00e7as or\u00e7ament\u00e1rias para o mesmo ente;<\/li>\n\n\n\n<li><strong>universalidade<\/strong>: todas as receitas e todas as despesas devem ser previstas no or\u00e7amento;<\/li>\n\n\n\n<li><strong>anualidade\/periodicidade<\/strong>: \u00e9 o per\u00edodo de tempo para o qual o or\u00e7amento vigora, ou seja, 1 ano;<\/li>\n\n\n\n<li><strong>exclusividade<\/strong>: exige que a mat\u00e9ria tratada nas leis or\u00e7ament\u00e1rias seja exclusivamente sobre o or\u00e7amento, n\u00e3o podendo conter mat\u00e9ria diversa;<\/li>\n\n\n\n<li><strong>or\u00e7amento bruto<\/strong>: estabelece que os valores previstos no or\u00e7amento devem ser pelo valor bruto, vedadas dedu\u00e7\u00f5es;<\/li>\n\n\n\n<li><strong>legalidade<\/strong>: apenas \u00e9 autorizado fazer, em mat\u00e9ria or\u00e7ament\u00e1ria, aquilo que a lei autoriza;<\/li>\n\n\n\n<li><strong>publicidade<\/strong>: como o or\u00e7amento p\u00fablico \u00e9 uma lei, a esta deve ser dada publicidade;&nbsp;<\/li>\n\n\n\n<li><strong>transpar\u00eancia<\/strong>: relacionado ao processo de presta\u00e7\u00e3o de contas e responsabiliza\u00e7\u00e3o;<\/li>\n\n\n\n<li><strong>n\u00e3o-vincula\u00e7\u00e3o da receita de impostos<\/strong>: veda que a receita de arrecada\u00e7\u00e3o de impostos tenha vincula\u00e7\u00e3o pr\u00e9-definida, de forma a diminuir o engessamento do or\u00e7amento p\u00fablico.&nbsp;<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-pco-para-a-cgm-sp-receita-orcamentaria\">PCO para a CGM SP: receita or\u00e7ament\u00e1ria<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Continuando nosso estudo sobre os Procedimentos Cont\u00e1beis Or\u00e7ament\u00e1rios para a CGM SP, veremos agora o que o MCASP prev\u00ea sobre a receita or\u00e7ament\u00e1ria.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Considera-se realizada a receita or\u00e7ament\u00e1ria quando ocorrer o <strong>ingresso<\/strong> do recurso, ou seja, sua <strong>arrecada\u00e7\u00e3o<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">O planejamento, a etapa inicial do ciclo das receitas p\u00fablicas, \u00e9 primordial para o planejamento tamb\u00e9m das despesas, pois com base na previs\u00e3o do que ir\u00e1 arrecadar, ser\u00e1 poss\u00edvel prever tamb\u00e9m o quanto o ente poder\u00e1 aplicar em suas pol\u00edticas de governo.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Uma classifica\u00e7\u00e3o muito importante para a receita p\u00fablica \u00e9 aquela que a divide entre <strong>receitas correntes e de capital<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A principal diferen\u00e7a entre elas \u00e9 que as receitas de capital, em geral, n\u00e3o provocam <strong>efeito sobre o patrim\u00f4nio l\u00edquido<\/strong>.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-pco-para-a-cgm-sp-despesa-orcamentaria\">PCO para a CGM SP: despesa or\u00e7ament\u00e1ria<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Ap\u00f3s realizar a previs\u00e3o e a arrecada\u00e7\u00e3o da receita, \u00e9 a hora de utilizarmos esses recursos para prover bens e servi\u00e7os \u00e0 sociedade.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Para alcan\u00e7ar este objetivo, a primeira etapa da execu\u00e7\u00e3o or\u00e7ament\u00e1ria \u00e9 o <strong>empenho<\/strong>, quando ocorre a reserva da dota\u00e7\u00e3o or\u00e7ament\u00e1ria.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ap\u00f3s, com a finalidade de atestar a entrega dos bens ou a execu\u00e7\u00e3o dos servi\u00e7os ocorre a <strong>liquida\u00e7\u00e3o<\/strong> e, por fim, o <strong>pagamento<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Da mesma forma como a classifica\u00e7\u00e3o da receita, a despesa or\u00e7ament\u00e1ria tamb\u00e9m \u00e9 dividida em corrente e capital, sendo a despesa de capital aquela que contribui diretamente para a <strong>forma\u00e7\u00e3o ou aquisi\u00e7\u00e3o de um bem de capital<\/strong>.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-fonte-ou-destinacao-de-recursos\">Fonte ou destina\u00e7\u00e3o de recursos<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">O prop\u00f3sito de organizar a receita e a despesa p\u00fablicas por fonte ou destina\u00e7\u00e3o \u00e9 a <strong>segrega\u00e7\u00e3o dos recursos livres<\/strong>, daqueles que ingressam nos cofres p\u00fablicos j\u00e1 com uma <strong>finalidade determinada<\/strong>.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Assim, da entrada do recurso at\u00e9 a execu\u00e7\u00e3o da despesa, a verba receber\u00e1 uma classifica\u00e7\u00e3o espec\u00edfica que possibilitar\u00e1 o seu <strong>controle<\/strong>.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-registros-contabeis-referente-a-transacoes-sem-fluxo-de-caixa\">Registros cont\u00e1beis referente a transa\u00e7\u00f5es sem fluxo de caixa<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Vamos finalizar nosso estudo sobre os Procedimentos Cont\u00e1beis Or\u00e7ament\u00e1rios &#8211; PCO para a CGM SP com as recomenda\u00e7\u00f5es do MCASP para aquelas <strong>transa\u00e7\u00f5es que n\u00e3o envolvem fluxos de caixa<\/strong>, como a compensa\u00e7\u00e3o de cr\u00e9ditos com obriga\u00e7\u00f5es.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Apesar de a transa\u00e7\u00e3o n\u00e3o envolver a entrada e a sa\u00edda de recursos, o MCASP estabelece que seja realizado o correspondente <strong>reconhecimento dos registros or\u00e7ament\u00e1rios e de controle<\/strong>, como se houvesse ocorrido o fluxo dos recursos.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Essa exig\u00eancia tem a finalidade de conceder mais transpar\u00eancia \u00e0s transa\u00e7\u00f5es do setor p\u00fablico.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-align-center\" id=\"h-pco-nbsp-para-a-cgm-sp-preparacao-para-o-concurso\">PCO&nbsp;para a CGM SP: prepara\u00e7\u00e3o para o concurso<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Finalizamos nosso estudo dos Procedimentos Cont\u00e1beis Or\u00e7ament\u00e1rios &#8211; PCO&nbsp;para a CGM SP.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Voc\u00ea j\u00e1 deve ter percebido que este cap\u00edtulo do MCASP \u00e9 recheado de detalhes extremamente importantes para a sua prova.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">E a melhor forma de internalizar tanta informa\u00e7\u00e3o \u00e9 <strong>treinando<\/strong> muito, por meio da <strong>resolu\u00e7\u00e3o de muitas quest\u00f5es<\/strong>, principalmente da FCC.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A <strong>revis\u00e3o<\/strong> constante do conte\u00fado tamb\u00e9m ir\u00e1 fazer voc\u00ea memorizar as informa\u00e7\u00f5es mais cobradas, aumentando suas chances de garantir pontos valiosos na sua prova.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Acompanhe todos os artigos especiais para a CGM SP que ainda iremos disponibilizar, com informa\u00e7\u00f5es atualizadas e que far\u00e3o a diferen\u00e7a na sua aprova\u00e7\u00e3o!&nbsp;<\/p>\n\n\n\n<p class=\"has-text-align-center has-background wp-block-paragraph\" style=\"background-color:#abb7c247\"><a href=\"https:\/\/www.estrategiaconcursos.com.br\/cursosPorConcurso\/cgm-sp-auditor-de-controle-interno-422\/\" target=\"_blank\" rel=\"noreferrer noopener\">Garanta a sua vaga na CGM SP com os cursos que preparamos para voc\u00ea!<\/a><\/p>\n\n\n\n<p class=\"has-text-align-center has-very-light-gray-to-cyan-bluish-gray-gradient-background has-background wp-block-paragraph\"><strong>Saiba mais: <a href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/concurso-cgm-sp\/\" target=\"_blank\" rel=\"noreferrer noopener\">Concurso CGM SP<\/a><\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center has-large-font-size wp-block-paragraph\">Quer saber tudo sobre os concursos previstos?<\/p>\n\n\n\n<p class=\"has-text-align-center has-large-font-size wp-block-paragraph\">Confira nossos artigos!<\/p>\n\n\n\n<p class=\"has-text-align-center has-white-color has-text-color has-background wp-block-paragraph\" style=\"background-color:#abb7c257\"><a href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/concursos-abertos\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>Concursos abertos<\/strong><\/a><\/p>\n\n\n\n<p class=\"has-text-align-center has-very-light-gray-to-cyan-bluish-gray-gradient-background has-background wp-block-paragraph\"><a href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/concursos-2025\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>Concursos 2025<\/strong><\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-align-center\" id=\"cursos\"><em>Quer estudar para o concurso CGM SP?<\/em><\/h2>\n\n\n\n<div class=\"container\" id=\"boxes\">\n  <div class=\"row\">\n\n    <div class=\"col-sm\">\n      <div class=\"banner-tcg\" id=\"box-assinatura\">\n        <h3 class=\"titulo-assinatura\">Cursos CGM SP<\/h3>\n        <p class=\"subtitulo-assinatura\">Estude com o Estrat\u00e9gia para a CGM SP!<\/p>\n        <div class=\"box-botao\">\n          <a class=\"btn-assinatura\" target=\"_blank\" href=\"https:\/\/www.estrategiaconcursos.com.br\/cursosPorConcurso\/cgm-sp-auditor-de-controle-interno-422\/\" role=\"button\" rel=\"noopener noreferrer\">INICIAR PREPARA\u00c7\u00c3O<\/a>\n        <\/div>\n      <\/div>\n      \n    <\/div>\n\n  <\/div>\n<\/div>\n\n\n\n<div class=\"container\" id=\"boxes\">\n  <div class=\"row\">\n\n    <div class=\"col-sm\">\n      <div class=\"estrategia\" id=\"box-assinatura\">\n        <h3 class=\"titulo-assinatura\">Assinatura Concursos<\/h3>\n        <p class=\"subtitulo-assinatura\">Assinatura de 1 ano ou 2 anos<\/p>\n        <div class=\"box-botao\">\n          <a class=\"btn-assinatura\" target=\"_blank\" href=\"https:\/\/www.estrategiaconcursos.com.br\/assinaturas\/\" role=\"button\" rel=\"noopener noreferrer\">ASSINE AGORA<\/a>\n        <\/div>\n      <\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>O aguardado concurso da Controladoria Geral do Munic\u00edpio de S\u00e3o Paulo foi publicado e representa uma oportunidade excelente na \u00e1rea p\u00fablica. Para deixar voc\u00ea um passo mais perto da nomea\u00e7\u00e3o, vamos analisar os Procedimentos Cont\u00e1beis Or\u00e7ament\u00e1rios &#8211; PCO para a CGM SP. O concurso prev\u00ea 40 vagas para Auditor Municipal de Controle Interno, distribu\u00eddas nas [&hellip;]<\/p>\n","protected":false},"author":2461,"featured_media":1317467,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"post_tipo":"article","footnotes":""},"categories":[220180],"tags":[],"tax_estado":[219963,219989],"class_list":["post-1523249","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-controle-gestao","tax_estado-concursos-federais","tax_estado-sp"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.7 (Yoast SEO v27.7) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>PCO para a CGM SP<\/title>\n<meta name=\"description\" content=\"Venha aprender um pouco mais sobre os Procedimentos Cont\u00e1beis Or\u00e7ament\u00e1rios para a CGM SP. 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